连续合并财务报表编制方法创新:账户法

目前在相关的文献研究中对于连续合并财务报表的编制主要采用了注册会计师考试辅导教材《会计》上介绍的基于现行会计准则的方法(笔者将其称为"CPA方法"),该方法因为通过假设来编制连续合并财务报表的调整分录和抵销分录,令很多实务工作者感到很棘手。本文拟借鉴个别财务报表通过专用账簿体系来编制的方法,创新地提出连续合并财务报表也可以通过在合并工作底稿中建立自己的账簿体系来进行编制的新方法:账户法。通过账户法实现报表项目账户数据各期的自然转移,从而代替了CPA方法在连续编制合并财务报表时对上期调整分录和抵销分录的重复编制。     

银行合并对贷款公司的影响研究——以中国平安收购深圳发展银行为例

银行合并对贷款公司的影响,取决于合并后银行市场势力增加带来的影响是否超过合并带来的效率收益。本文通过计算分析平安银行和深圳发展银行的贷款客户在银行合并前后一段时期的累积异常收益率,发现此次合并产生的净福利对贷款公司而言是消极的,并分析了产生这种消极影响的原因。     

连续合并财务报表编制方法创新：账户法

目前在相关的文献研究中对于连续合并财务报表的编制主要采用了注册会计师考试辅导教材《会计》上介绍的基于现行会计准则的方法（笔者将其称为“CPA方法”）,该方法因为通过假设来编制连续合并财务报表的调整分录和抵销分录,令很多实务工作者感到很棘手。本文拟借鉴个别财务报表通过专用账簿体系来编制的方法,创新地提出连续合并财务报表也可以通过在合并工作底稿中建立自己的账簿体系来进行编制的新方法：账户法。通过账户法实现报表项目账户数据各期的自然转移,从而代替了CPA方法在连续编制合并财务报表时对上期调整分录和抵销分录的重复编制。     

真实型领导对员工满意度的影响：领导认同的中介作用

员工工作满意度一直是学界和业界关注的重点问题。作为重要的组织情境，领导风格对工作满意度的影响得到了广泛研究，然而真实型领导对员工工作满意度影响的研究十分有限。基于社会信息加工理论，探讨真实型领导对员工工作满意度的影响，并从社会认同视角出发，揭示领导认同在该影响过程中扮演的中介角色，并基于262名员工数据的实证分析得出相关结论。     

关于还原留存收益的研究

本文通过分析同一控制下企业控股合并时编制合并资产负债表要进行留存收益还原的原因,同时对留存收益还原是按被合并方盈余公积和未分配利润的账面比例还是账面顺序来进行这样一个有争议的问题进行研究,通过研究得出了按被合并方盈余公积和未分配利润的账面比例来还原留存收益更具有科学性。     

关于还原留存收益的研究

本文通过分析同一控制下企业控股合并时编制合并资产负债表要进行留存收益还原的原因,同时对留存收益还原是按被合并方盈余公积和未分配利润的账面比例还是账面顺序来进行这样一个有争议的问题进行研究,通过研究得出了按被合并方盈余公积和未分配利润的账面比例来还原留存收益更具有科学性.     

合并财务报表中所得税会计处理的探讨

我国《企业会计准则第33号——合并财务报表》规定企业在编制合并资产负债表、合并利润表、合并现金流量表及合并所有者权益变动表时应以母、子公司的个别财务报表为基础,在抵消母公司与子公司、子公司相互间发生的内部交易对报表的影响后,由母公司合并编制。当母公司与子公司、子公司间发生内部交易时,所产生的内部实现收益（或损失）对整个集团并未实现,     

合并每股收益的计算及相关分析

在计算合并每股收益时,应充分考虑母公司所持子公司发行的稀释性潜在普通股数量的影响。本文通过案例、模型和图像提出了对稀释区域的构思和具体判断方法,以明确上市公司在当期是否应当计算合并稀释每股收益。     

事务所合并方式、组织形式与审计质量

本文选取2006—2010年的事务所合并案以及合并事务所全部A股客户公司为研究样本，研究事务所合并方式、组织形式对审计质量的影响。结果表明：事务所合并后审计质量提高；吸收合并的事务所审计质量高于新设合并的事务所；特殊普通合伙制将成为事务所“做大做强”的有效制度框架。     

企业合并财务陷阱分析

企业首先作为一个营利性组织,为了在竞争激烈的市场中生存下去,通过合并迅速扩大规模从而做大做强无疑是一个不错的选择.如何在享受其高收益的同时使风险特别是财务风险降到最低即如何防范财务陷阱成为合并成功与否的重要一环.本文首先阐述了合并产生的必然性,接着介绍了财务陷阱产生的原因,以及其对企业合并可能造成的影响,最后提出防范财务陷阱的防范措施.     

Employees are satisfied with their benefits,but so what? The consequences of benefit satisfaction on employees’ organizational commitment and turnover intentions

Firms are increasing their efforts to offer benefits that satisfy their employees. However, the attitudinal and behavioral consequences of such satisfaction remain unclear. This article draws on the social exchange perspective and organizational support theory to examine the consequences of three dimensions of employees’ benefit satisfaction on organizational commitment and turnover intention, by considering the mediating effect of perceived organizational support (POS). A hypothesized model is developed and tested using partial least squares analysis on a sample of 870 employees working in Spanish firms. The results show that three dimensions of benefit satisfaction contribute to the development of POS, and that POS mediates their effects on organizational commitment. However, only benefit determination and benefit administration satisfaction have an effect on turnover intention, through the mediation of POS and organizational commitment.     

类似于企业合并的业务合并

根据新企业会计准则的规定，业务合并是企业合并的一种特殊形式，其被合并方不是企业法人，而是企业的某一组成部分。进行业务合并的会计处理时，既要依据一般企业合并会计处理的基本原则和方法，又要充分考虑业务合并有别于一般企业合并的特点。本文介绍在同一控制和非同一控制下，业务合并分别采用吸收合并和类似于控股合并的合计处理。     

Organizational public value and employee life satisfaction: the mediating roles of work engagement and organizational citizenship behavior

Abstract

Building on Meynhardt’s public value concept, which has been developed to make transparent an organization’s contributions to the common good, we investigate the influence of organizational common good practices in the perceptions of employees (measured as public value) on employees’ work attitudes and life satisfaction. The proposed model is tested on a sample of 1045 Swiss employees taken from the 2015 Swiss Public Value Atlas data-set. Study findings reveal that organizational public value is positively related to employee life satisfaction, and that this relationship is partially mediated by work engagement and organizational citizenship behavior. Further, we show that employee common good orientations strengthen the positive impact of organizational public value on employee work engagement and organizational citizenship behavior. Results also provide evidence that the indirect effects of organizational public value on employee life satisfaction via work engagement and organizational citizenship behavior are stronger at higher employee common good orientation levels.     

企业合并中税务和会计处理差异研究

社会经济发展条件下,企业合并已经成为企业扩大规模、提高竞争优势的重要途径。由于会计与税务在服务对象、工作目标中存在差异,导致企业控制成本与事务处理难度加大。论文结合实际情况,根据企业合并的概念解析,遵循企业合并中的税会处理原则,提出税会差异产生的问题与涉税风险,最终提出有效解决建议,以期为企业成功合并提供帮助。     

Examining transformational leadership,job satisfaction,organizational commitment and organizational trust in Turkish hospitals: public servants versus private sector employees

Leadership, job satisfaction, organizational commitment and trust have become important processes for healthcare management in recent years. One of the contemporary human resource management functions in the organizations involves engaging in leadership development, improving organizational trust and organizational commitment and increasing job satisfaction. Considering the rapidly changing healthcare technology and higher levels of occupational complexity, healthcare organizations are increasingly in need of engaging in leadership development in any given area of expertise to address ever-changing nature of the industry and the delivery of quality of care while remaining cost-effective and competitive. This paper investigates the perceptions of both public servants and private sector employees (outsourcing) on transformational leadership, organizational commitment, organizational trust and job satisfaction in Turkish healthcare industry. Additionally, the paper analyzes the predictability of organizational commitment based on employee – both public servants (physicians, nurses, administrative personnel and other healthcare professionals) and private sector employees (outsourcing) (auxiliary services such as administrative assistants, security personnel, kitchen, laundry and housekeeping employees) – perceptions of transformational leadership, job satisfaction and organizational trust. Using a survey instrument with items adopted from the transformational leadership inventory (TLI) [Podsakoff, P. M., MacKenzie, S. B., Moorman, R. H., & Fetter, R. (1990). Transformational leader behaviors and their effects on followers' trust in leader, satisfaction, and organizational citizenship behaviors. Leadership Quarterly, 1, 107–142], the organizational commitment questionnaire [Meyer, J. P., & Allen, N. J. (1997). Commitment in the workplace: Theory, research, and application. Thousand Oaks, CA: Sage], the organizational trust inventory (OTI) [Cummings, L. L., & Bromiley, P. (1996). The occupational trust inventory (OTI): Development and validation. In R. Kramer & T. Tyler (Eds.), Trust in organizations: Frontiers of Theory and Research (pp. 302–330). Thousand Oaks, CA: Sage] and job satisfaction survey (JSS) [Spector, P. E. (1985). Measurement of human service staff satisfaction: Development of the job satisfaction survey. American Journal of Community Psychology, 13, 693–731], this quantitative study was conducted among 2108 healthcare employees (public servants and private employees) in two large government hospitals in Turkey. The study findings indicate a significant difference between the public servants and private sector employees in terms of their perceptions on two dimensions of transformational leadership (being an appropriate model, providing individualized support), overall transformational leadership and one dimension of job satisfaction (communication). The two dimensions of job satisfaction – operating procedures and communication – as well as organizational trust were the significant predictors of organizational commitment of public servants, whereas the two dimensions of leadership – individualized support and fostering the acceptance – as well as the two dimensions of job satisfaction – promotion and contingent rewards – and organizational trust were the significant regressors of organizational commitment of private sector employees. In addition, there is a significant difference between the predictors of the dimensions of organizational commitment (transformational leadership, job satisfaction and organizational trust) in terms of public servants versus private sector employees. Finally, organizational trust has a significant effect on overall organizational commitment as well as its three dimensions for public servants and private employees.     

中国企业海外并购风险的研究思路探析

在中国企业走出国门的必然趋势下,探讨中国企业海外并购的风险因素意义重大。通过引入了模糊分析法和层次分析法对风险因素进行量化和排序,并根据风险因素提出了海外并购风险控制的原则和方法。从而为中国企业今后的海外并购提供了一种可供借鉴的研究思路。     

饭店业员工工作压力与工作满意度关系的实证研究

本文以浙江省6家高星级饭店271名员工为调查对象,采用SPSS18.0的层级回归方法,从性别和职位的研究视角探讨该方法在饭店业工作压力(工作要求和人际冲突)与员工工作满意度之间的作用。研究结果表明:工作要求和人际冲突都分别与工作满意度有显著负相关关系;性别与职位在工作要求与员工工作满意度之间起到调节作用,但没有发现二者在人际冲突与工作满意度之间有调节影响。本研究结论对饭店业人力资源管理实践具有启示作用。     

Family supportive organization perceptions and employee outcomes: the mediating effects of life satisfaction

Social exchange theory was used to understand employee perceptions of organizational support for work–family issues in this study of 373 employees from 40 New Zealand firms. These perceptions of family support were found to positively influence job and life satisfaction, and negatively influence turnover intentions and job burnout. Consequently, there is strong support for firms supporting work–family issues leading employees to reciprocate with superior outcomes. In addition, the mediating effects of life satisfaction were explored, as there have been calls to test the effects of existing relationships outside the workplace. While life satisfaction was not found to fully mediate any attitude, it did partially mediate all outcomes. Similarly, life satisfaction was also a significant predictor of all outcomes. This indicates that the role of firms in providing a supportive work–family climate is important and can consistently contribute to employee outcomes. Furthermore, the role of non-work attitudes is also important to acknowledge, and highlights the need to explore non-work aspects as potential mediators of work outcomes in social exchange relationships.     

'Citibankers' at Citigroup: A Study of the Loss of Institutional Trust after a Merger

abstract    In this paper, we present the results of a study of the loss of institutional trust following a merger. Specifically, we focus on how issues of organizational identity and identification processes contributed to the loss of institutional trust among a group of employees of Citigroup after its creation through the merger of Citicorp and Travelers. Our study makes two important contributions. First, we propose and demonstrate empirically that institutional trust, like interpersonal trust, can be identity-based. Second, adopting a narrative approach to organizational identity, we explore institutional trust in a post-merger context, highlighting how institutional trust is initially undermined after a merger by the ambiguity of the new organization's identity; and how later, once the identity of the new organization becomes less ambiguous, institutional trust can continue to be undermined by the absence of employees' identification with the new organization, especially among those who were highly-identified with their legacy organizations.     

LMX对员工工作态度的影响研究

通过问卷调查,探讨领导部属交换与员工工作满意度、离职倾向之间的关系,引入工作内嵌入为中介变量探讨影响机制。结果表明:领导部属交换与员工离职倾向显著负相关,与工作满意度显著正相关,且工作内嵌入在领导部属交换与离职倾向之间起完全中介作用;在领导部属交换与工作满意度之间起部分中介作用。