新政府会计制度下管理会计在高校财务管理中的应用研究

当前高校财务管理工作存在诸多问题,财务风险问题也逐渐突显出来.传统财务会计管理模式已经无法满足高校财务工作需求.为此,新政府会计制度改革以后,新型财务会计管理模式显著提升高校财务管理水平.本文以政府会计制度改革为背景,探析当前高校财务管理存在的问题,明确管理会计在高校财务管理应用中的必要性,寻找行之有效的应用策略,继而降低高校财务管理工作风险.     

高校财务风险管理及内控策略研究

随着我国高校规模的不断扩大,办学资金的来源也逐渐多元化,因此我国各高校在提高办学经费使用效率和财务管理水平的同时,也面临着日益增加的财务风险.本文就高校财务管理内部控制及财务风险进行研究分析,在其基础上探讨了我国当前高校财务管理内部控制工作存在的问题,并提出应对策略.     

高校财务风险评价与预警

随着我国高等教育事业的改革和发展,越来越多的高校开始扩大招生、建设新校区、举债经营、开办企业等,这使得高校的财务管理工作日益复杂,财务风险日趋显现.因此,高校需要加强财务管理,提高资金使用效率,防范财务风险,从而实现国有资产的保值与增值.本文参考企业财务风险评价与预警方法,结合高校财务风险的特殊性,将财务指标与非财务指标结合使用,共同构成风险评价体系,并在此基础上运用层次分析法（AHP）建立高校财务预警模型,以期提高高校财务管理水平.     

高校财务管理存在的问题及对策分析

高校财务管理工作是高校管理工作的重要内容,在新形势下,其发挥的价值和作用更为突出.在高校财务管理工作中还存在一些问题和不足,本文从确定财务管理的重要地位;加强财务管理风险防范;加强财务预算管理;加强高校资金管理;培养高素养的财务队伍等方面分析了高校财务管理创新对策,对于实现财务管理质量和效率的提升,实现高校的创新发展具有积极的意义.     

高校一卡通财务管理中会计内部控制的实施研究

随着校园一卡通在高校中的普及应用,使得一卡通资金管理成为了财务管理的重要内容之一.但是,由于高校会计内控制度建设滞后,与一卡通财务管理要求相脱节,所以导致高校财务风险增大.本文对高校一卡通财务管理中会计内部控制存在的问题以及解决对策进行研究探讨,期望对强化一卡通财务风险控制有所帮助.     

管理会计在高校财务管理中的应用与推广

随着近几年教育体系的不断改革,高校管理模式也在发生着变化,财务管理作为高校管理体系中重要组成部分,财务管理方式的改革也是非常重要的.管理会计作为一种新的高效财务管理方式,对高校财务管理模式改革有着重要意义.管理会计在高校中不断被推广和应用,将其理论和方法贯穿于高校经济活动的全过程,这对提高高校的管理水平和预防风险的能力都有巨大的作用.     

论高校财务管理内部控制审计

高校财务管理内部控制审计是高校内部审计机构对学校财务管理内部控制的健全性和有效性进行分析、测试和评价的活动.本文就高校财务管理内部控制审计的内容、程序、风险防范阐述了自己的见解,为促进和保证学校财务信息的真实性、提高资金使用效果、降低财务风险提供实践方法.     

浅析高校如何创新财务管理办法

本文从高校财务管理面临的风险入手,阐述高校将如何进行财务管理的创新.     

高校财务管理存在的问题与对策

随着我国市场经济的不断发展以及高等教育体制改革的深化,高校财务管理面临的内外部环境发生了很大的变化。在新形势下,高校面临的财务风险问题越来越普遍,给高校的财务管理提出了很高的要求。为了更好地防范财务风险,提高高校财务管理的效率,加强财务管理创新,构建财务风险防范机制需要得到重视。文章从我国高校财务管理中存在的问题出发,对于如何构建财务风险防范机制,加强高校的财务管理工作进行了探析。     

论高校财务管理中管理会计的应用

随着我国高校办学发展规模的不断扩大,社会大众对高校期望值也越来越高.在这种环境下,高校应当以学校内部管理为切入点,积极改革创新财务管理工作,有效的弥补现阶段我国高等院校教育资源不足的问题.本文从高校财务管理的现状出发,系统的阐述了在新时期下,高校财务管理中管理会计的应用途径.旨在进一步提高高校财务管理水平,实现财务风险的有效化解,提高高校的核心竞争力.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.