Research on Accounting of Human Resources Development

Human resources are a kind of intangible asset following the laboring economy, nature resources economy and industry economy age during the evolution of human society. Human resources development is the knowledge and skills that are coherent with the human resources thronging development. And they are factors which can be invested again. Based on the intangible asset, this paper puts forward the need of human resources exploitation, human resources reorganization, human resources measurement, and human resources record and report. Human resource developing accounting is the further development of intangible accounting theory. The studies of how to recognize, measure, register and report human resources development accurately and how to exploit human resources reasonably will have significant sense.     

Research on Urban Core Competitive Competence （CCC） under the Background of Knowledge Economy

Competitive based on urban competitive advantage among different cities all over the world represents the international competence when knowledge becomes the leitmotiv of information society. Thus, research on urban core competitive competence （CCC） has become rnore and more important. To maintain urban competitive advantage （CA） means to build knowledge-based urban core competitive competence. In this paper, after analyzing existing CCC theories, we assert that urban CCC is a unique capacity within an organization based on knowledge. After discussing the intention of the knowledge and the model of knowledge flow, we expound how these relevant elements influence the knowledge-based CCC one by one, in terms of values, technological innovation, regulative and institutional innovation and the balance of ecological environment. Therefore, this paper consists of five pa~ns： Firstly, an analysis of urban background of CCC has been introduced. Secondly, three existing theories have been discussed. Thirdly, a new urban managerial theory-knowledge-based CCC theory is studied. Fourthly, four influential factors are expounded deeply. And finally, a conclusion is drawn on the basis of research above.     

Study on the Dimensionality-Hierarchy Structure of Core Competence and Its Evaluation and judgement Model

Firstly, this paper has studied the core competence＇s analysis and evaluation deeply and put forward the analysis dimensionalities and index system of core competence, Then, the models and the methods are studied and concluded to ascertain the index value. This paper has also divided the core competence into three layers and given out the Dimensionality-Hierarchy structure of core competence through combining the analysis dimensionalities with the competence layers. At last, the model is described to evaluate, analyze and judge the corporation＇s competence.     

Game Theoretical Research on Formulation and Perfection of International Accounting Standards

This paper makes a game-theoretical research on formulation and perfection of International Accounting Standards. The implementation of lASs is not compulsory, but supported by some important international organizations, which demonstrates that the essence of lASs is a kind of quasi-international contract. IASs should be in Nash equilibrium as an international contractual arrangement; otherwise, it couldn＇t be established or self-enforcing. The phrasal characteristics of lASs＇ formulation and perfection decide that developing countries may have limited opportunities to merge into international economic circle by formulating their own high-quality Accounting Standards and cultivating their own high-quality accounting personnel.     

The Philosophical Model of the Relation between Reliability and Relevance of Accounting Information

The finance is the substantial category; the accounting is the conscious category. Philosophical meaning of reliability is the characteristic embodied in the course that ideological accounting reflects the objective reality： finance. Philosophical meaning of relevance is the relation and degree of restricting, interdepending, influencing each other, interaction between ideological accounting and decision-making in the course of decision. Reliability is a foundation of the relevance, relevance is the embodiment of the reliability, they set against, unify again.     

The Research of Accounting Development Strategies in Internet Economy

In Internet economy, accounting will be reformed to meet the needs of commerce of the period mainly and is related to economic development closely. In this paper, the author considered that network accounting would be the main development trend, and analyzed the main differences between the network accounting and the traditional accounting and insisted that the network accounting should be improved by deepening the theoretical research, strengthening legislation and financial rules, developing the financial software and using XBRL to format financial reports.     

International Accounting Firms in China— An Empirical Research on Competition and Cooperation

This article bases on game theory, analyzing the pattern of competition and cooperation of domestic accounting firms and international accounting firms in the view of asymmetric information game. The authors will use empirical research method to analyze equilibrium associating the auditing marketing situations, and give some points on Chinese accounting market development strategy in face of the world＇s challenges.     

The Evaluation and Analysis of the Accounting Supervision Mode Based on the Accounting Management System

The accounting supervision mode of a country is determined by, and in turn, acts on the accounting management system and reflects the accounting management system. As far as our country is concerned, the accounting management system is forced by the government, which determines that the current accountant supervision mode is the government-enforced. This paper starts from the relationship between the accounting management system and the accounting supervision mode, and focuses on analyzing the problems in the current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality.     

Research on Retailer Competence Evaluation： a Method of Resource-capability Matrix

Enterprise＇s competence is determined by tangible resources and intangible resources in an enterprise. The strength and scale of tangible and intangible resources are determined by management capability （internal）, marketing capability （external） and innovation capability （knowledge）, on which the author establishes Resource-capability Matrix Evaluation Method. The capabilities mentioned above are measured from two aspects： one is tangible resources and the other, intangible resources. After evaluation, we get the competitive index of tangible resources, intangible resources and the three capabilities above for an enterprise, The competitive index can help enterprises improve their competence in market. Usually, the research on competence is focused on manufacturers. Based on the evaluation principles above, this paper establishes the evaluation system for retailers, in which there are 10 norms for tangible resources and 13 norms for intangible resources. From the capability point, there are 9 norms for managerial capabilities, 8 norms for marketing capabilities and 6 norms for creative capabilities; 23 norms in total.     

An Empirical Study on Relationship between Corporation Performance and Capital Structure

By using data of listed companies in both Shanghai and Shenzhen stock markets in 2001, this paper analyzes the relationship between corporation performance and capital structure. Empirical study finds that there is a strong correlation between corporate performance and financial structure： （1） Corporation performance is positively related to debt ratio; （2） When debt ratio is between 24.52% and 51.13%, corporate performance has a quadratic or cubic correlation passively related to debt ratio.     

The Comparative Research between High-tech Industry Investment Mode of Shanghai and that of Taiwan

This paper compares and analyzes the high-tech industry venture capital model between Taiwan province and Shanghai with the purpose of promoting the further development of the high-tech industry and finding the possibility and opportunity for the cooperation between the two sides of the Taiwan Channel. We also want to realize the complementarities between Taiwan and Shanghai and thus promote the growth of the economy in Taiwan. We also try to discuss the effective operation of the venture capital mode after the two sides of the Taiwan Channel entering WTO.     

Research on the Responsibility Accounting Model of Chinese State-owned Commercial Bank

The objective that the commercial bank implements responsibility accounting on the basis of decentralization management is to weigh the cost and benefit of all the aspects including operation, management and activity, etc. The paper intends to build a model responsibility accounting on basis of decentralized management. The model is a logical abstract of real commercial bank. And the model is composed of five parts, including responsibility center, organization framework, classification, apportion of revenues and costs, budget system and performance assessment.     

The Positive Research on the Tendency of Industrial Agglomeration and Forecasting

New Economic Geography puts forward a famous law of inverted U curve. Meanwhile Chinese scholar Qi Liang proposes industry＇s life cycle theory, which is incompatible to the law of inverted U curve. In order to verify which theory is suitable for the situation of the industrial agglomeration of Chinese industry, we select ten kinds of representative products, carry on a positive analysis of the tendency of the industrial agglomeration from 1980 to 2003, observe where these industries center and forecast the industrial concentration of eight kinds of products in the following ten years.     

Research on the Accounting Supervision Model of China＇s Listed Company

Starting from the analysis about the interest distribution of the watchdogs and the accounting companies, this paper is designed to identify the reactive function and the optimized action options between the listed companies and the watchdogs, by setting up the mathematical model of accounting supervision and drawing conclusion. To lower the probability of the collaboration between the certified public accountant （CPA） and the administrative authorities, it is imperative to severely punish the collaboration. The relation between the probability of inspection carried out by the watchdogs and the positivity of the accounting companies＇ violation of laws is positive correlation. Based on these achievements, the paper also puts forward the relevant counter-measures and policy suggestions.     

Research on the Relationship between Technological Innovation and Institutional Innovation

Innovation activities have played an important role not only in promoting economic growth, but also in promoting the international competitiveness of an enterprise. Technological innovation and institutional innovation are two links in the chain of economy development. The main purpose of this paper is to analyze the relationship between technological innovation and institutional innovation. The method used in this paper is referred to as qualitative analysis. The authors have satisfactorily come to the conclusions that technological innovation and institutional innovation are interdependent.     

Research on reciprocal relationships between corporate governance and internal control

A lot of problems which are still in the relevant company governance and the internal control are demanded to be solved promptly. The company governance is still an exciting examination question in China. Though the internal control construction of China has been the suitable scale, but the connotation and the fixing position of the internal control are still in the stage of system control. Therefore it is still significant to be more thoroughly investigation and discussion to the company governance and the internal control. This paper gives the comprehensive examination to the company governance and the internal control progress from the angle of going to move from each other and it is necessary to conduct a research on their reciprocal relationships by combining corporate governance and internal control.     

Research on relationship between authentic leadership and employees＇ work attitude

Research on relationship between authentic leadership and employees＇ work attitude is helpful for leaders to improve their leading ability and behaviors and influence workers＇ attitude and behaviors, establish sound relationship between leaders and workers, promote enterprise surviving and developing. To research the relationship, this article has used and formulated questionnaire and preliminary investigation in particular to prove scientific value of the methods by researching on relationship between authentic leadership and employees＇ work attitude.     

Research on Principles and Models of Integrative Management

Integrative management is one original theory and methodology of management, it is the key to analyze and comprehend this complicated behavior and process to grasp the basic law of integration in management. This paper explores four basic principles and studies the basic models of integrative management, which are elaborated from three perspectives of integration behavior, organization method and integration scale.     

The Research of the Construction Time on City Infrastructure Projects

The project construction time is not sufficiently considered in the decision-making procedure of the extant city infrastructure project all over the world. From the principle to increase benefit from the investment, the paper discusses the influence of construction time on benefit from investment, the condition of the optimal construction time, the method to confirm the optimal construction time, etc., under the increases of market demand, the paper establishes mathematics model between the construction time and the project benefit, and the model involves the project age, the construction time, the capital cost, the market demand, the discount rate and so on. Finally, the paper quantitatively analyzes the influence characteristics and degrees of construction time to the project profits, and the method to determine the optimal construction time of a project under different market demand .To emphasize that, the paper researches on Chinese cases, but, the conclusion put forward has the widespread significance to the time choice on city infrastructure project of other countries.     

Research on Relationship of Corporate Governance and Bond Rating

The relationship between the corporate governance mechanisms and the bond rating has not been fully studied yet. Based on the corporate governance index of Investor Responsibility Research Center, this paper finds that stronger management fights and weaker shareholder fights, as measured by corporate governance index, are associated with less favorable bond ratings, after controlling for other determinants or factors that will affect bond ratings.