The Corporate Annual Report

This article develops the concept of customer com- mitment, and then deals with the frequency with which CEOs of publicly-held companies express commitment to customers in the president's letter section in their corporate annual reports. The au- thors' research findings show that only a small percentage of compa- nies take this opportunity to communicate customer commitment to customers and employees. While other CEOs thank customers or make incidental mention of customers, nearly one third fail to refer- ence the "customer(s)" at all. In addition to the benefit of promoting customer commitment to customers and prospects, the authors dis- cuss the opportunity for a company to promote customer commit- ment to its own employees in the context of internal marketing.     

WTO2001年度报告

<正> WTO今年5月23日公布的长达150页的2001年度报告,内容包括2000年世界贸易综览和WTO活动简况,特别涉及到关于农业和服务业谈判的启动,为最不发达国家提供的援助,以及西雅图部长会议后产生的各种问题。该报告还报道了WTO各机构和委员会的活动情况。该报告第二部分综览2000年世界贸易,择要如下。 2000年全球贸易和产出增长是过去10多年来最强劲的一年,世界各地区从中获益。世界     

中国葡萄酒行业2006年度再回首

<正>2006年,已经悄悄的落下了帷幕,即将迎来一个新的葡萄酒消费年度,不由得需要我们对过去一年中行业所发生或者出现的一些主流事件作一些“拆解”和“推敲”,以为日后的“扎实”工作提供有益的探索。在已经过去的2006年度,中国葡萄酒行业可以说在企业的共同努力下,     

2013世贸报告:世贸区域化迅猛发展

七月十八日,世界贸易组织发布年度报告《2013年世界贸易报告》,剖析1980-2011的世界贸易发展状况。30年来,世界贸易增长速度两倍于世界生产发展速度,贸易成为经济发展不可或缺的因素。发展中国家异军突起,成为世界贸易发展最为活跃的因素。发展中国家占世界贸易总额的比重由1980年的34%提升到2011年的47%。发展中国家主要是通过南南贸易实现其世界贸易份额的突破性增长。1980年,中国占世界出口总额的1%,2011年猛增到11%,成为世界最大出口国。     

上市公司年报粉饰行为的制度分析

公司股票发行与上市制度、证券管理体制及上市公司内部治理结构的缺陷是造成上市公司年报粉饰行为产生的主要原因。改革上市公司配股政策、修改退市条件、加强证券市场法制建设、理顺和协调各部门监管职能、降低国有股权集中度、建立激励约束机制等是解决上市公司年报粉饰行为的有效途径。     

Annual Report On China's Exhibition Industry 2009(II)

Section II Features of China's Exhibition Market To better reflect the features of China's exhibition market,based on the research results from 2005 t0 2008,the research team in 2009 continued to make a thorough survey of the exhibition market in Beijing,Shanghai and Guangzhou.     

Annual Report On China's Exhibition Industry 2009 (III)

To better understand China's exhibition industry's development trend, and its policy regulation features, and industrial market characteristics, China Council for the Promotion of International Trade (CCPIT) organizes experts and scholars of the exhibition industry to compile and publish Annual Report on China's Exhibition Industry in both Chinese and English every year since 2004. After years of efforts, the Report has become a significant window for domestic and overseas insiders to know about Chinas exhibition industry.     

我国上市公司年报披露时滞研究

通过以2006年至2013年上市公司年报披露时间为研究样本,从财务指标的角度对可能影响上市公司年报披露时间的因素进行重新讨论。研究发现:上市公司的年报披露及时有所提高,遵循了"好消息早、坏消息晚"的规律,但是权责发生制下的获利类指标比收付实现制下现金流类指标更受青睐,其中利润总额指标与及时披露年报意愿显著正相关,而且审计意见类型对年报及时性有着重要影响。     

Annual Report On China＇s Exhibition Industrv 2009 （Ⅰ）

In order to enable those who are concerned with the development of exhibition industry to better understand China＇s exhibition industry＇s growth trend and basic features on policy regulation, opening up to the outside world and market characteristics, China Council for the Promotion of International Trade （CCPIT） organizes experts and scholars of the industry to compile and publish Annual Report on China＇s Exhibition Industry in both Chinese and English every year since 2004. After years of efforts,     

Annual Report On China＇s Exhibition industry 2009 （Ⅱ）

Section Ⅱ Features af China＇s Exhibition Market
To better reflect the features of Chinas exhibition market, based on the research results from 2005 to 2008, the research team in 2009 continued to make a thorough survey of the exhibition market in Beijing, Shanghai and Guangzhou. The survey was mainly conducted in the following two ways. Firstly, survey on the total number of exhibi- tion events, industrial characteristics, seasonal distinctive features and etc was carried out in the 3 major exhibition cities. Secondly, we selected 40 key exhibition events and did a questionnaire survey to 1,471 exhibitors and 886 professional visitors in order to gauge their feedback to these exhibition events in 2009. Judging by the survey results, we can easily identify the following 8 distinctive features for the exhibition market in Beijing, Shanghai and Guangzhou.     

在资产重组中求发展--评商业类上市公司98年报

一、商业类上市公司财务状况分析 据国内贸易局商业信息中心最近对151家大型百货商场所作的统计表明:45.7%的商场销售收入同比下降,58.9%的商场利润下降,其中14.6%的商场出现亏损.由于整个商业行业的低迷直接导致作为商业企业排头兵的商业类上市公司1998年的经营业绩大幅下滑,各项重要经济指标全面下挫,下面我们具体分析各项经营指标.     

我国上市公司年报业绩预告对股价影响的实证研究

利用事件分析法，对上市公司信息披露新规则颁布实施后上市公司的市场表现进行了实证分析。证实了上市公司年报业绩预告具有信息含量，股价对信息披露存在提前反应，我国的股票市场还没有达到半强式有效。根据分析过程与实证结果，对投资的套利行为、上市公司的信息披露举措、监管方对信息披露的监管提出了几点应用性建议。     

Annual Report On China's Exhibition Industry 2009 (Ⅰ) China Council for the Promotion of International Trade Dec. 2009 Beijing

In order to enable those who are concerned with the development of exhibition industry to better understand China's exhibition industry's growth trend and basic features on policy regulation, opening up to the outside world and market characteristics, China Council for the Promotion of International Trade (CCPIT) organizes experts and scholars of the industry to compile and publish Annual Report on China's Exhibition Industry in both Chinese and English every year since 2004. After years of efforts, the Report has developed into a significant window of China's exhibition industry for domestic and overseas insiders to know about China's exhibition industry with enriched content and growing influence. In 2009, we organized the compilation of Annual Report on China's Exhibition Industry (2009) based on the past reports from 2004 to 2008.     

从2007年年报谈投资性房地产公允价值模式的选择

新《企业会计准则》允许企业采用公允价值模式对投资性房地产进行后续计量。本文通过对2007年上市公司披露的年报数据,来分析投资性房地产公允价值模式对上市公司所有者权益和利润的影响。并结合上市公司调整的目的性来分析企业所拥有的投资性房地产是否应引进公允价值模式。