网络时代的财务管理

随着21世纪网络时代的到来,计算机技术、电子通讯技术和网络技术发展迅猛,在互联网已经进入企业管理过程的今天,企业财务已有了良好的控制基础,已经进入到一个崭新的财务管理时代———基于网络的财务管理。本文着重从网络财务的特征、优越性、对传统财务体制的影响、实施条件     

打击逃废债,维护金融债权

本文从企业的实际情况出发 ,反映了目前集团公司对子公司财务管理中存在的问题 ,并提出了集团公司加强对子公司财务监控的措施 ,如对子公司财务人员实行集中管理、督促子公司建立内部财务管理制度、加强对子公司资金的调控等。     

财务管理在电子商务时代的变化与发展

电子商务的普及使现有财务管理的对象、筹资管理、投资管理、资金分配、财务分析、财务目标等受到重大影响,发生了诸多变化,要求现有的财务管理理论和实践操作方法应有所改进和发展。     

营销与财务的结合在企业管理中的作用探讨

营销管理和财务管理是现代企业中共同实现组织目标的两大支柱。但在大部分企业实践中,由于营销与财务决策机制不同,各个部门均是从自身出发,选择最优战略,忽略了给对方造成的影响和结果。而实际上,营销与财务在许多方面存在相互联系和相互制约的关系,故企业管理者应重视营销与     

浅谈企业财务管理

财务活动指资金的筹集、投放、使用、收回及分配等一系列行为,企业在资金活动中与各方面发生的经济关系就是财务关系。财务管理是基于企业在经营过程中客观存在的财务活动和财务关系产生的,是企业组织财务活动、处理与各方面财务关系的一项经济管理工作。财务管理具有综合性最强、渗透性最大、对其他各项管理影响最深的特点。为此,只有抓住财务管理这个核心,才能带动和推动企业的其他各项管理。     

对企业兼并的新认识——评《企业家社会学》

文中提出建立企业财务管理有效机制的３个方面：财务管理规划机制;财务管理调节机制;财务管 理激励机制。同时指出三个机制建立的侧重点。     

论我国新时期如何实施管理会计观点综述

随着信息革命与知识经济的兴起,企业核心能力理论逐渐成为占主导地位的企业理论,对企业管理产生了巨大影响。财务管理能力通常具有价值性、稀缺性、难以模仿性等特点。财务管理能力与财务能力是两个不同的概念。一、通常认为财务能力是对企业自身所拥有的筹资能力、投资能力、获利能力的综合评价。财务管理能力与财务能力的区别表现为：财务能力是有形资源,财务管理能力是无形资源。财务能力是企业整体经营活动的集中体现,通过财务分析计算的财务比率予以评价;财务管理能力是企业所积累的与财务管理相关知识的集中表现,在评价方法上更多的是以定性的方式并结合模糊评价法来反映。财务管理能力与财务能力的内在联系表现为：财务能力是企业所拥有的各项能力在过去经营活动中共同作用的结果,财务管理能力是形成财务能力的基础之一,其最终价值体现在企业未来的财务能力之中,财务管理能力的直接目标在于形成良好的财务能力。     

关于高校后勤财务管理的思考

在高校后勤社会化改革过程中,高校后勤的财务管理模式和运行机制发生了根本转变,如何转变思想观念,理顺各种财务关系,加强成本管理,规范会计核算,完善内部控制制度,是当前高校后勤财务管理亟待解决的问题。     

国有股、法人股(已上市公司中未流通者)的缩股设想

知识经济是建立在知识与信息的生产和使用之上的经济。因此 ,知识经济时代财务资源的配置需要有“相关利益者合作”产权理论及制度作为基石 ,否则将会加剧财务资本所有者与知识资本所有者之间的矛盾冲突 ;知识经济时代的财务管理应以无形资产投资为主要决策内容 ,财务机构的设     

加强企业财务控制的方法和途径

财务管理是企业组织财务活动、处理财务关系的一项综合性管理工作。一般而言,企业的财务管理包括财务预测、财务决策、财务预算、财务控制、财务分析与评价等多层面工作。财务控制是企业财务管理的重要内容,加强企业财务控制是一个经久不衰的论题,也是当今     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

For Better or for Worse? Local Impacts of the Decentralization of Indonesia’s Forest Sector

This paper quantifies the local impacts of mechanized logging on forest-dependent communities in Indonesia, before and after decentralization. A conceptual framework incorporates financial, social, enforcement, rent-seeking, and environmental impacts. Using data from 60 communities in East Kalimantan, the empirical results suggest that significantly more households received financial and in-kind benefits after decentralization compared to before. Many communities engaged in self-enforcement activities against firms both before and after decentralization. Post-decentralization, a significantly higher proportion of households perceived community forest ownership. There were few significant differences in perceived environmental impacts. Little evidence exists of a post-decentralization trade-off between environmental and financial contractual provisions.     

以资本管理为核心的银行治理综合评价指标研究

商业银行的特殊性体现在风险性、外部性和多重治理目标上，尤其集中体现在风险管理的本质上。风险管理日益成为现代商业银行的主体活动和核心职能，资本管理成为现代商业银行风险管理的核心。在整合EVA和RAROC指标的基础上。文章构建了以资本管理为核心的银行治理的综合评价指标，以求真实反映银行经营的成果，有效衡量风险收益和风险成本的对比关系，从而反映以资本管理为核心的银行风险管理的过程、能力和效率。     

Markteintrittstiming von Telekommunikationsdiensteanbietern

Zusammenfassung Die vorliegende Studie analysiert für 87 Neuprodukteinführungen (NPE) und Auslandsmarkteintritte (AME) von Telekommunikations(TK)-Diensteanbietern in Deutschland, zu denen 42 Schlüsselinformanten in einer schriftlichen Befragung Auskunft gaben, (1) inwieweit deren zeitliche Eintrittspositionierung durch Marktcharakteristika und Unternehmensressourcen erkl?rbar ist sowie (2) inwieweit und gegebenenfalls unter welchen unternehmensexternen und -internen Situationsbedingungen deren Markteintrittstiming mit dem wahrgenommenen Eintrittserfolg assoziiert ist. Ein früher Markteintritt wurde dann realisiert, wenn die Wettbewerbsintensit?t im adressierten Gesch?ft niedrig und das Budget für den Expansionsschritt überdurchschnittlich ausfielen. Zwischen dem Markteintrittstiming und der Beurteilung des Eintrittserfolgs bestand ein nicht monotoner, umgekehrt U-f?rmiger Zusammenhang: Frühe Folger wiesen signifikant bessere Erfolgswerte auf als Pioniere und sp?te Folger, deren Erfolgsniveaus nicht signifikant divergierten. In einer Industrie, die durch starke externe Netzeffekte gepr?gt ist, fallen offenbar die Nachteile eines Markteintritts als Pionier oder sp?ter Folger st?rker ins Gewicht als die Vorteile dieser beiden zeitlichen Eintrittspositionierungen. Unabh?ngig vom Markteintrittstiming wurden NPE/AME von TK-Unternehmen als erfolgreicher eingestuft, wenn sie sich in einen Markt mit stark wachsender Nachfrage und aufeinander abgestimmt (re)agierenden Wettbewerbern mit qualitativ überdurchschnittlichen, abw?rtskompatiblen, erprobbaren und wenig erkl?rungsbedürftigen TK-Diensten engagierten.      

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.