对金融危机背景下公允价值计量属性的探讨

在2008年爆发的金融危机中公允价值成了众矢之的，本文从公允价值的产生和公允价值在金融危机中起的作用两方面进行分析，较为客观地分析了为什么会出现认为金融危机是公允价值引起的原因，并就公允价值在实际应用中应注意的问题进行了反思。     

公允价值对收入确认及利润的影响分析

本文从公允价值的涵义出发,着重探讨了新准则中公允价值在收入确认中的应用,以及公允价值对利润的影响分析.通过这一分析,我们可以明确地发现公允价值所提供的信息能够更全面地反映企业在生产经营过程中存在的一些问题,有助于会计信息使用者做出正确的分析、预测和决策.     

公允价值在我国准则运用中的思考

公允价值作为一种新的会计计量属性在基本准则中提出,并运用到多个具体准则中,是我国06年新颁布的企业会计准则的一大显著特征。公允价值的引入,是我国会计准则与国际接轨的过程,同时也是结合我国实际情况的。本文从公允价值的定义出发,探讨了公允价值在我国准则中的具体运用情况,并分析了我国对公允价值运用的谨慎性,在此基础上对公允价值在我国更好地运用提出了一些思考。     

公允价值计量分析

随着我国金融事业的不断发展发展以及《企业会计准则第39号——公允价值计量》的颁布,历史成本计量的局限性不断显露出来.公允价值计量具有相关性与可靠性质量的特征,不仅能够及时准确、公允地反映出企业的财务状况,还能全面准确地反映出企业的整体经营成果,使得公允价值计量被越来越多的企业应用.本篇文章通过对公允价值计量的作用意义进行分析,针对目前公允价值计量在我国企业运行中出现的一系列的问题,进而就如何完善公允价值计量提出了一些建议,希望能够完善公允价值计量,使公允价值能够真实、可靠地反映企业的财务信息,促进企业的健康发展.     

公允价值在我国准则运用中的思考

公允价值作为一种新的会计计量属性在基本准则中提出,并运用到多个具体准则中,是我国06年新颁布的企业会计准则的一大显著特征.公允价值的引入,是我国会计准则与国际接轨的过程,同时也是结合我国实际情况的.本文从公允价值的定义出发,探讨了公允价值在我国准则中的具体运用情况,并分析了我国对公允价值运用的谨慎性,在此基础上对公允价值在我国更好地运用提出了一些思考.     

公允价值的运用对会计实务的影响

2006年公允价值的引用成为了会计准则修订的一大亮点,对公允价值的看法和研究更是众说纷纭。文章意在通过公允价值引用的反复性和曲折性来分析公允价值运用的一个必然趋势,分析了本次引用公允价值前后具体会计处理的差异,通过分析国际会计准则,结合我国的具体国情来探讨我国公允价值的运用前景,以期更好地发挥公允价值的作用。     

合理运用公允价值的几点建议

我国2006年新会计准则明确将公允价值作为会计计量属性之一,并在17项具体会计准则中不同程度地运用;这符合国际上公允价值应用范围逐步扩展的发展趋势,但公允价值在我国的运用实践中存在一些实际问题;本文从公允价值在我国的应用着眼,分析了其存在的主要问题,并提出了相应建议。     

财务会计的公允价值计量研究

在对相关性的会计信息质量要求越来越高的当今总体要求形势下,对企业财务会计采用公允价值计量,更能反映出企业的价值。无论是始于2008年的美国金融次贷危机,还是当今困扰着希腊、英国等欧洲国家的经济困局,都将财务会计的公允价值计量推上了争论的前台。因此,明确财务会计中公允价值计量的定义和内容,研究和分析在会计实务中关于公允价值计量的现实问题,对更好地体现公允价值的计量属性大有裨益。     

论金融危机与公允价值计量

本文分析了公允价值与金融危机的关系,指出公允价值不是金融危机的元凶,但作为会计界不能因此而置身于危机之外,应该清楚地认识到公允价值计量的缺陷.并在此基础上提出了几点完善公允价值计量的对策.     

公允价值与新会计准则

公允价值计量的实际应用一直被中国的学者间广泛地、细致地研究,直至2007年新准则正式启用,公允价值再一次的引起会计业界的关注,实践操作中公允价值的运用是新准则给会计实务工作带来的难点之一,在不同项目的核算中公允价值的计量也是会计核算的重点。     

John Stuart Mill's Theory Of Justice

John Stuart Mill has traditionally been portrayed as self-contradictory and failing to construct a unified social theory. Recent scholarship, however, has challenged this view, finding Mill's work to be creatively synthetic in bridging the antinomies inherent in liberal democratic thought. This revisionist interpretation of Mill is advanced by an understanding of his theory of justice and its role in shaping his policy positions on issues such as welfare, education, voting rights, property rights, taxation, government intervention, and the future of capitalism.     

A Rich Vein for “Reality Mining”北大核心CSSCISSCI

Arik Hesseldahl In the aftermath of the September 11 attacks, U.S. officials quickly turned their attention to other potential targets, including California's Golden Gate Bridge. What would happen if terrorists took down the bridge between San Francisco and Marin County? How much of the region would be affected and for how long?     

John Stuart Mill's Theories of Wealth and Income Distribution

Although he was much influenced by David Ricardo when he wrote the classical part of his Principles , John Stuart Mill was not a Ricardian when he penned his theories of wealth and distribution. They are based on a triple foundation. First, a belief that economics is a moral discipline. Second a theory of custom-driven human behavior. Third, an empirically formed conviction that the institutions of state, education and business cooperate to structure the distribution of income. On the basis of these presuppositions, Mill formulated 1) an institutional theory of the formation of human and non-human wealth and 2) an even more institutional theory of distribution demonstrating how the aforementioned institutions malignantly skew the distribution of income to the advantage of the propertied classes and to the extreme disadvantage of the working class. As a social economist, Mill recommended institutional reforms designed to eradicate the poverty of the working class.     

中国养活自己能力的长期预测:技术和政策分析

中国拥有世界五分之一强的人口 ,收入又在迅速增长。因此 ,国际上很自然地会考虑或推测她在今后的几十年是否有能力养活自己。中国的人口预计将从 2 0 0 0年的 1 2 8亿增长到 2 0 2 0年的 1 4 6亿 ,和 2 0 3 0年的 1 4 9亿。与此同时 ,人均收入的增长将导致对家畜和鱼类产品更大的需求 ,因而对饲料的需求也将有很大的增长     

Toward a Phylogenetic Reconstruction of Organizational Life

Synopsis Classification is an important activity that facilitates theory development in many academic disciplines. Scholars in fields such as organizational science, management science and economics and have long recognized that classification offers an approach for ordering and understanding the diversity of organizational taxa (groups of one or more similar organizational entities). However, even the most prominent organizational classifications have limited utility, as they tend to be shaped by a specific research bias, inadequate units of analysis and a standard neoclassical economic view that does not naturally accommodate the disequilibrium dynamics of modern competition. The result is a relatively large number of individual and unconnected organizational classifications, which tend to ignore the processes of change responsible for organizational diversity. Collectively they fail to provide any sort of universal system for ordering, compiling and presenting knowledge on organizational diversity. This paper has two purposes. First, it reviews the general status of the major theoretical approaches to biological and organizational classification and compares the methods and resulting classifications derived from each approach. Definitions of key terms and a discussion on the three principal schools of biological classification (evolutionary systematics, phenetics and cladistics) are included in this review. Second, this paper aims to encourage critical thinking and debate about the use of the cladistic classification approach for inferring and representing the historical relationships underpinning organizational diversity. This involves examining the feasibility of applying the logic of common ancestry to populations of organizations. Consequently, this paper is exploratory and preparatory in style, with illustrations and assertions concerning the study and classification of organizational diversity.     

Information infrastructure: Who builds broadband networks?

This paper examines the essential difference between the U.S. and Japan, when one considers information infrastructure. There are seven perception gaps between the U.S. and Japan concerning Information Infrastructure policies. These gaps must be understood in order to compare the countries' governmental policies in this area. In looking at the present circumstances, the essential question to answer concerns who is to build, own and operate the network(s) of the infrastructure. Liberalization is certain to be a central factor in the ongoing telecommunications debates. Now that customers have had a taste of the liberalized market-place, the movement toward more open markets will be difficult to stop. When considering options, it is necessary to pay close attention to standardized network access and the increasingly important role software plays. These issues are causing us to take a new approach to the traditional role played by regulators. They also force a closer look at the appropriate structure of utility companies. This paper addresses the above issues in hopes of stimulating dialog on the new telecommunications infrastructure paradigm.     

海岛地区产业演替及资源基础分析--以舟山群岛为例

改革开放以来,舟山市产业构成发生了显著变化,其经济发展过程可以划分为三个阶段。1992年前,是以产业结构渔业占绝对地位的单一结构阶段;1993—1998年,以旅游业为主的第三产业快速发展阶段;上世纪末以来,又进入了新一轮的经济发展时期,即工业产值比重快速增加阶段。根据海岛的自然资源基础和特点,在新世纪的经济发展过程中,舟山市应定位为生态型的港口旅游城市。以港口及临港工业为主导,以海岛旅游和海洋经济为特色,大力发展第二产业和第三产业。海岛地区的主导产业应体现海岛资源优势及区位优势,以集群性环保型产业为主。同时由于海岛地区淡水资源缺乏,主导产业也应着重选择低耗水型产业。     

风险视角下企业治理结构和研发创新——基于委托代理模型的研究

本文基于委托代理模型,从风险的视角研究企业治理结构对研发创新能力的影响。本文构建了一个包含创新活动的委托代理模型进行理论分析,利用动态DEA 模型测算创新能力,并使用2015-2018年我国上市制造业企业数据进行实证检验。实证部分检验了理论结论:委托代理问题不利于企业提升研发创新能力,且客观风险和主观风险厌恶会加剧该负面影响。基于此,本文认为上市企业应根据企业自身研发活动特点有针对性地改善企业治理结构,提出了适当延长代理人任期、推动股权激励计划、提升代理人的风险承担能力等建议。     

生物群落结构原型的仿生学模拟

模拟生命系统管理规律的科学即管理仿生学,是知识时代仿生学研究的新领域与前沿.基于模拟生物群落结构规律的研究目的,采用仿生学模拟的研究方法,以生物群落结构为原型,建立了仿生群落结构模型.结论为:垂直结构、水平结构、时间结构与交错区结构是支持生物群落生命活动的结构规律,以该规律为原型,推理建立了仿生分层结构、仿生优化结构、仿生动态结构与仿生相邻结构,四种仿生结构分别侧重于管理资源的分层管理、局部优化管理、动态过程管理、相邻关系管理,该模型为建立类似生物群落的人造管理系统即仿生群落管理系统提供了仿生结构模型.可以预测,该模型具有广泛的应用价值,能够推动管理仿生学的发展.