浅谈企业营运能力分析

企业营运能力分析分内部因素分析和外部因素分析。内部分析一般按照财务报表分析,外部分析一般则是针对财务报表所存在的局限性和可靠性,以及根据宏观的经济环境所进行分析。所以,营运能力分析包括人力资源营运能力分析和生产资料营运能力的分析。     

基于哈佛框架的公司财务分析

当前,企业在财务分析方面对于哈佛分析框架的应用已经较为普遍,充分运用哈佛分析框架提高财务分析水平,这对于提高财务分析的科学性,改进企业财务管理也具有重要意义。本文针对哈佛分析框架在企业内部的应用,首先分析了哈佛分析框架下财务分析的内容特点,并就基于哈佛分析框架的企业财务分析以及企业相关的财务管理改进策略,进行了相应论述。     

基于OrCAD软件低通滤波器的设计

电路的分析与设计需要良好的仿真软件,OrCAD软件可以进行电路静态工作点计算、小信号直流传输函数计算、直流扫描分析、交流扫描分析、瞬态分析、傅立叶分析、参数扫描分析、灵敏度分析及最坏情况分析等各类计算和分析,可以观察到变量的各种波形及数据列表,功能非常强大。     

杜邦分析体系的拓展及应用

本文从传统的杜邦分析体系出发,指出了传统杜邦分析体系的不足,分析了改进的杜邦分析体系,并探讨了改进后的杜邦分析体系存在的问题,在此基础上提出了拓展杜邦分析体系的方法,最后将其应用于实践,进行了检验。     

基于ERP的商务智能系统实现

通过对企业实际情况调研分析,根据系统的主题设计,建立了财务分析、生产计划分析、销售分析、人事分析、辅料分析、原料分析、质量分析、设备分析、综合分析这九大模块的分析架构,按照各个模块的需求转换数据,建立数据字典和立方体,并完成各个模块相对应的多维数据集,描述了在具体工具下的多维模型的实现。     

剖析财务分析的局限性及对策

财务报表分析作为财务分析的主要内容,常常替代了全面财务分析.但由于现行企业的财务报表、财务分析指标存在一定的局限性,影响了财务分析的质量,使得企业财务分析和评价有失客观.为了帮助信息使用者有效的利用财务分析做出正确的决策,文章就企业财务分析存在的局限性进行剖析并提出解决对策.     

国内主要信用评级机构财务分析框架比较研究

财务分析是信用评级工作的一个重要组成部分,本文通过对国内三大信用评级机构现行的财务分析框架的比较分析,针对当前财务分析框架存在的缺陷,提出应重构财务分析框架,以确立评级业务中财务分析的理论基础,建立更具有针对性的完整的财务分析体系.     

对现代企业财务报表分析基本框架的思考

现代企业财务报表分析是由诸多方面组成的一个有机整体,其基本结构包括企业财务报表分析理论基础、目标、分析内容、方法与模型以及方法的运用.盈利能力与增长分析是传统财务报表分析的关键.传统企业财务报表分析发展为价值导向财务报表分析,价值导向财务报表分析需要动态财务报表分析,因而需要通过价值驱动因素的相互关系,建立动态财务报表分析模型.     

上市公司分类方法新探

股票投资的基本分析分为宏观分析、中观分析、微观分析三大部分,宏观分析指对国家的国民经济以及政治、文化的分析,微观分析指公司分析,而中观分析主要指行业分析和地区分析等,板块分析主要归属于中观分析,兼有微观分析。板块是指具有共同特征的股票群。股市中的板块可以从行业和产业、地域、时间、特殊题材等多种角度来划分,而在每一板块中又有几十种甚至上百种股票。面对众多股票及每个公司的众多财务数据,怎样客观、全面、准确地分析并选出各板块内的绩优龙头股和潜力股呢,笔者用多元统计分析中的聚类分析方法,对此问题作一些探讨。本文试图尝试一种新的分类方法,从而为投资者提供更好的参考。     

浅析提升财务分析精准度的价值和举措

企业在运营发展的实践过程中,合理采用财务分析工具,精细全面的财务分析工作能够为企业经营决策提供重要的参考,目前在企业的财务分析工作中,分析的精准度较低,不能确保财务分析的效果。基于此,本文研究财务分析精准度的价值,提出提高财务分析精准度的举措,旨在为促进企业财务分析效果的提升夯实基础。     

Decision of the General Administration of Customs concerning Amending the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods

For the purpose of adapting to the changes in processing trade and regularizing the relevant business of processing trade,the General Administration of Customs has decided to make the following amendments to the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods (Decree No.13 of the General Administration of Customs,hereinafter referred to as the Measures):     

Challenge and Opportunity Go Hand in Hand——What Global Economic Agitation Brings to the China's Economy?

Domino effects of the global finance agitation As the origin of the subprime crisis,US financial institutions lost USS45 billion last year,accounted for over half of the total US,EU & Japan loss.Since January 15th,Chtigroup released its financial statement of the 4th quarter,showing a net deficit of USS9.83 billion,which marked the hisoric high of its quarterly deficit.     

Investment Guide to Shanghai

Shanghai plays an important role in China's social and economic development.With a population of 16 million,Shanghai contributes 1/12 of China's total industrial output value,1/6 of China's port cargo handling volume,1/4 of China's total exports and 1/8 of China's financial revenue.In 2007,Shanghai's GDP reached RMB 1.2 trillion (US$167.2 billion) up around 90 times over that of 1952 according to the comparable prices.     

中国广告观念之三十年变化

广告是商品经济发展的产物，在一定程度上已经成为一个国家是否经济繁荣昌盛的衡量标准。纵观我国广告之三十年发展变化历程，无论是消费者与广告从“一元”到“二元”的关系转变，还是广告主、广告商、媒介的广告观念，都发生了翻天覆地的变化，本文通过大量的案例研究，从以上四个角度对中国广告观念之三十年变化进行了梳理和分析。     

More from Belarus

On January 20th,2008,the People＇s Republic of China and the Republic of Belarus celebrated the 16th anniversary of the establishment of their foreign diplomatic relationship.China was one of the first countries who recognized Belarus＇ independence,after which the development of Sino-Belarusian relations has enjoyed precedence in both countries＇ diplomatic strategic policies.From January 1995 to now,frequent top level visits have promoted cooperation,and more than 50 cooperative agreements have been reached covering all aspects of life.     

Export Rebates on Grain Finished

A ccording to the State Statistics Bureau, China＇s consumer price index（CPI） jumped by 6.9 percent year-on-year last November, approaching the high levels seen at the end of 1996, one of the largest areas of increase was the price of grain, which rose by 6.6 percent.     

China's Auto Industry Steps Forward

Last year,the volume of China's auto trade reached US$66.878 bil- lion,of which imports accounted for US$25.982 billion,a year-on- year increase of 24.45 percent;while ex- ports totaled US$40.896 billion,growing by 45.31 percent.The China Association of Automobile Manufacturers(CAAM) predicts that the number of autos sold in 2008 will break the 1 million barrier for the first time in history,representing an increase of about 20 percent.     

Figures from Government Working Report

Nine o＇clock in the morning of March 5th,2008,the first meeting of the eleventh session of National People＇s Congress was held in the Great Hall of People.As usual,the first performance of this big event in China was from the government working report made by the Premier.Five years of government＇s work in this session was counted in Premier Wen Jiabao＇s working report.     

Mentoring receipt and personality: Evidence for non-linear relationships

The research investigates the relationship of the Big-Five of personality with mentoring receipt with the use of two independent studies. The findings of the studies show substantial consistency. Equations of quadratic form describe half of the tested relationships better than linear equations. The association of openness to experience and agreeableness with mentoring receipt is of inverted U-shape. The benefits of being open and agreeable for mentoring receipt cease to exist at high values of these traits. On the other hand, emotional stability and conscientiousness demonstrate exclusively positive linear relationships with mentoring receipt. The form of the relationship of extraversion differs between the two studies, but the overall trend is positive. The substantial quadratic component in the association of personality with receipt of mentoring means that research hitherto may be grossly underestimating the effects of personality on developmental relationships because earlier studies assume strictly linear associations. Parts of the results also imply that the associations of certain personality traits with mentoring receipt may depend upon the occupational context.     

Measures for Administration of the Import of Mechanical and Electronic Products

The Measures for the Administration of the Import of Mechanical and Electronic' Products co-formulated by the Ministry of Commerce,the General Administration of Customs and the General Administration of Quality Supervision,Inspection and Quarantine,was hereby promul- gated,which entered into force as of May 1,2008.