新准则下上市公司盈余管理手段分析及对策

上市公司的盈余管理问题一直是关注的焦点，我国刚刚颁布实施的企业会计准则，为与国际会计准则趋同，在会计计量、会计政策和方法的选择上都作了较大修改，在遏制盈余管理负面影响的同时，也增加了许多可操纵因素。本文根据新会计准则相关规定，对上市公司可能采取的盈余管理手段、原因及防范措施进行了探讨.     

论战略管理会计与企业核心竞争力

企业战略管理的需要和传统管理会计的局限性产生了战略管理会计，战略管理会计是有效提高企业核心竞争力的决策支持平台，核心竞争力的要素包括创新能力、资源优势、管理协调和企业文化。     

The Role of Capacity Management in Manufacturing Strategy: Experiences from the Australian Wine Industry

There has been little research focused on identifying the position and role of capacity management in strategic manufacturing decision making. This research presents the findings of a major investigation into strategic capacity management in the Australian wine industry. The research found that advanced processing technology is being used as part of a strategy for increasing capacity in this industry. It was also found that supply dependability and product cost/price were the most important competitive priorities for wine production, after product quality. All three of these were found to be directly influenced by the level of capacity management. The importance of capacity management varied, depending on the category of wine producer (32 different categories were identified). It was also determined that the strategic position of capacity management in the manufacturing decision making process is linked to production planning and control, quality control and assurance and plant and equipment.     

当代成本会计理论发展的新趋势:资源消耗会计研究

21世纪初期,美国学者提出一种新的成本会计创新方法——资源消耗会计(RCA),它是由美国的作业成本法和德国的弹性边际成本法整合的产物,既反映了当今国际管理会计实务界的强烈需求,也是当代成本会计理论发展的新趋势。在资源消耗会计现有的研究成果的基础上,对相关理论研究与实务研究进行系统的总结与归纳,可以为资源消耗会计的进一步研究提供科学的依据。     

管理会计发展的若干方面——基于利益相关者的视角

企业的各个利益相关者对于企业的影响力并非同等大小,也非一成不变,纵观管理会计的发展过程,可以看出利益相关者中各利益群体对企业影响力的不均等与变化对管理会计的历史演变的推动作用。本文将从管理会计的产生、业绩评价内容的演变、人力资源会计的产生、目标成本法的产生与质量成本管理观念的演变、环境管理会计的产生与发展等六个方面对此进行论述。     

Entrepreneurial strategy v. accounting accuracy in ‘calculating’ capital and income

Both entrepreneurs and accountants ??calculate?? capital and income but their procedures diverge. The paper examines this divergence and the respective calculational objectives of entrepreneurs and accountants in the business enterprise. For the entrepreneur, capital and income are ex ante calculational judgments of prospective income gain from strategic use of the enterprise??s capital goods. But the accountant must shun entrepreneurial judgments to ??calculate?? the contemporary net market value of enterprise??s capital goods at a specified date. Hence, the accountant??s calculation of income is the net contemporary increase in the market value of the enterprise??s capital goods. These accounting calculations facilitate assessment of the success of an enterprise strategy. But critics assert that accounting practice ignores the need of external investor??s for accurate information on enterprise prospects. The paper concludes with a critique of accounting regulation and explores the feasibility and means of privatizing the entrepreneurial choice of accounting techniques.     

管理会计与企业信息化建设的融合

随着信息技术在企业管理中的推广应用,管理会计逐渐形成并与企业管理活动高度结合,最终脱离现有会计理论框 架的约束,成为为企业生产经营服务的信息化的管理活动。     

Economic integration and stock market dynamic linkages: evidence in the context of Australia and Asia

Countries are becoming economically integrated and it is contended that this will also lead to their financial markets becoming integrated. This contention is important since international financial market integration diminishes portfolio diversification benefits and creates contagion risk. We test this contention in this article in the context of the Australasian region. Australia and Asia have experienced very significant economic integration through a rapid growth in their bilateral trade. We utilize a battery of econometric techniques – cointegration, asymmetric generalized dynamic conditional correlations and panel regression models. As expected, we find that trade intensity significantly drives the interdependence between their stock markets in both the short run and the long run. Thus, given the ever increasing economic integration in this region, this finding implies that their stock markets face the risk of contagion, and that investors in these markets would also be confronted with the prospect of lower diversification benefits.     

制造企业制造和财务环节物流成本管理优化初探

企业物流成本管理是一项系统工程，必须从战略的高度，从制造环节和财务管理环节制定相应策略，以达到优化制造企业物流成本管理的目的。     

Indian Geopolitics,the United States and Evolving Correlates of Power in Asia

India has been poorly understood and often neglected by the United States. Its emerging role and geopolitical importance in the evolving correlates of power in Asia has been underestimated and overlooked by America until recently. The following article traces the changing dynamics of India's geopolitical posture to better inform our understanding of where India is headed as an international actor before assessing India's current place in the evolving strategic environment in Asia. It also asserts that the key to India's future geopolitical disposition is to be found in how the idea of India evolves as a concept. The outcome of the competition between Indian secular and Hindu fundamentalist ideologies will play a key role in how India's internal dynamics and international posture evolve.     

实施会计委派制的可行性研究

建立有效的市场经济体制离不开真实可靠的会计信息,而会计信息的质量在很大程度上依赖于企业内部会计人员管理体制的运转效果,因此,改革旧的会计人员管理体制已成为当今企业深化改革的矛盾与焦点之一。会计人员委派制是一种全新的会计管理模式,是解决目前会计领域出现的一些问题的有效举措,本文将阐明会计委派制的积极作用和影响;然后在此基础上分析几个关系其切实可行的核心问题,并初步探讨解决方法。     

Asia's Decoupling: Fact,Fairytale or Forecast?

Standard measures of economic co‐movement between Asia‐Pacific economies and those elsewhere had been observed to follow a downward trend, leading some commentators to suggest that the region was decoupling. However, this process reversed in response to the 2008 international financial crisis, and co‐movement increased to historically high levels for some economies. We examine co‐movement patterns and show that these are very sensitive to changes in macroeconomic volatility over time. Controlling for this, however, co‐movement is closely linked to underlying trade and financial integration. If international links continue to strengthen in future, co‐movement will strengthen in tandem. Decoupling is more a fairytale than a fact or a forecast.     

工商管理专业特色建设研究——以普通财经类院校为例

学科综合化水平低、专业趋同缺乏专业特色、缺乏行业背景和地方经济结合不够紧密是财经类高校工商管理专业特色不够明显的主要原因.随着社会经济的向以现代服务业为主的新型经济结构转型发展,先进制造业和现代服务业逐渐成为社会经济的主要组成部分,现代企业生产经营管理也趋于全球化和国际化,以新升本科院校为主体的普通财经类院校应密切联系地方经济,以服务管理为核心,以培养应用型管理人才为导向,以特色学科建设为基础形成工商管理专业特色,通过多学科和国际化的师资队伍建设、管理能力导向的专业培养方案改革、问题导向和国际化的课程体系和教学设计以及产学研基地建设来实现工商管理专业特色建设.     

公司治理模式再造研究——以信息对称为视角

百年来公司内部一直延续着股东会、董事会、经理人三层治理结构和监督激励双重治理模式,这种治理结构带来信息不对称并引发监督激励一系列弊端。在信息社会的今天,传统治理模式即将走到尽头,新的治理模式将以信息对称为基点,其最大优势在于重塑委托代理间非合作的博弈关系,再造公司治理模式,而实现信息对称的途径则是"九一十五"方案。论文认为通过对称方案的九大机制、一组数据库、十种技术和五项操作,能够有效制衡ERP信息生成过程,使之只能提供委托人认可的对称的信息,以信息对称摘掉代理人不忠不诚的帽子,消除对会计人做假账、出假表的怀疑,破解审计人事后审计、抽样审计的一贯传统,从而以崭新的治理模式调动各方面的积极性和创造性,实现公司价值最大化。     

Technology, productivity, and organization

The on-coming age of changing technology and knowledge intensification, and its interactions with human values are expected to bring forth fundamental shifts in socioeconomic environment. The paper presents an overview of the dynamics of technological change, a hypothesis on productivity dynamics, and likely shifts in organizational structure. To cope with changes, organizational productivity has to be increasingly governed by human creativity and managerial effectiveness. The structure will be flatter, action-oriented, entrepreneurial, and, above all, flexible. By being organically alive, it will be different from conventional mechanical setups. The future will witness more of flexible manufacturing and flexible management systems and a change of emphasis from “management of technology” to “management of change”, governed by a multiperspective vision. The paper also analyzes major problems likely to be faced by developing countries in getting prepared for the future. In addition to their current focus on technological aspects, the Third World countries have to be seriously concerned about people and organizational issues.     

战略管理会计的兴起与发展

本文首先分析了传统管理会计衰落的原因,即战略管理会计兴起与发展的背景.其次,介绍了战略管理会计的兴起与发展.再次,介绍战略管理会计的体系与主要内容.最后,对战略管理会计进行了评价.     

分权制企业绩效管理可能性基准的内涵变化

现代分权制企业的绩效管理中常应用的绩效管理会计方法一标准成本管理、预算管理、事业部制管理会计、平衡记分卡对相关责任中心的绩效评价目标和考核基准有所不同,各相关责任中心管理可能性基准呈内涵扩张趋势。     

Management regimes in science-based innovation: control and uncertainty during early phases of new drug development

The international pharmaceutical industry is facing a challenge in terms of being able to deliver new and innovative drugs at lower cost. During the last 10 years, a range of new scientific procedures and technologies has been introduced into the industry, partially derived from the advancement of genomics research. However, to date, few have resulted in new registered drugs. In addition to the new technologies, various managerial techniques and methods have been introduced with the intention of increasing the transparency of operations. This paper reports on a study of how scientists during the early phases of new drug development conceive of this present management regime emphasising quantitative output. Thinking of new drug development as an intellectual pursuit in order to understand the elementary mechanisms of the biological organisms on the molecular level, scientists call for an understanding and adjustment of the managerial techniques structuring this work, accompanied by ambiguities and uncertainty.     

企业兼并中的人际关系磨合成本研究

兼并会造成企业内社会资本的损失,兼并中的人际关系磨合成本是一种交易成本,磨合过程可以视为"交易成本资本化",从而形成新的社会资本的过程.本文重点分析了影响企业兼并中磨合成本的主要因素:兼并者与被兼并者的相对规模,相对绩效和相对市场竞争力,各自所属产业或行业及产业或行业关系,兼并前的业务与人员往来,兼并方式及政府在兼并中的作用,兼并后对被兼并者管理人员的安排,以及兼并后兼并者对被兼并者实行控制的方式.本文还比较了东亚与西方企业的兼并,在其他情况相同的条件下,东亚企业兼并中的人际关系磨合成本较高,磨合期较长,并在实际上减少了兼并,介于企业与市场之间的组织形式更为发达.     

高技术企业技术与战略融合研究

基于对技术与企业战略的关联机理的剖析,提出高技术企业中两者的融合模式,包括将技术融入战略流程和与技术变革相应的战略变更。详尽阐述了融合过程中需重点考虑的问题及使用的主要技术工具,以及应对多变技术环境所应实施的战略变更。