我国上市公司会计信息披露问题

伴随着社会主义市场经济的高速发展,人们越来越重视会计信息的价值,有用的会计信息能为人们提供有用的决策依据,能为企业制定各种战略提供强有力的保证。然而,由于利益双方关系的复杂性,导致会计信息达不到人们需求的透明度,主要原因在于会计信息披露过程中存在诸多问题,有待进一步改革与完善会计信息披露的相关准则与制度,以期达到提升会计信息质量、实现会计信息作用的目的。     

无形资产价值评估影响因素浅议

随着我国社会主义市场经济的发展以及企业改革的深入,无形资产在企业改革中也占据着越来越重要的位置.本文首先阐述无形资产的概念以及其价值评估的特点,再根据其特点深入探究在市场经济中影响无形资产价值评估的因素.在未来,无形资产受到的关注也会越来越多,对其估算也将成为市场的一大趋势.     

无形资产评估方法在实际中的应用

一、问题的提出随着市场经济体制的建立和我国加入WTO，拥有自己的知识产权，成为企业立足、发展、壮大的根本。为了准确把握企业所拥有的知识产权的价值，发挥企业无形资产的作用，就必须进行无形资产评估。而进行无形资产评估，核心是无形资产评估方法的选择和应用。由于我国无形资产评估才刚刚起步，在实际进行无形资产评估过程中存在诸多问题，集中体现在评估方法的选择和应用上。因此，深入研究无形资产评估方法，对于促进我国企业的发展具有重要意义。在市场经济发达国家，无形资产在企业的出资、扩张、重组中具有十分重要作用，如…     

技术类无形资产评估常见问题分析

在市场经济下,加强对无形资产的挖掘、开发、整合以及评估,可以充分将无形资产的价值体现出来。培养品牌意识也是市场经济日益发展的要求,有利于开发无形资产,优化无形资产的市场化经营,提升高新技术的构成比例,进一步提升核心竞争力。阐述了技术类无形资产评估中常见的问题,并针对各种问题提出解决方法,供参考。     

企业自创无形资产确认与计量

随着企业技术创新步伐的加快,自创无形资产在企业整个资产中所占比例会越来越大,在一些高科技企业里,凝聚着知识和智慧的专利权、商标权等自创无形资产与日俱增。自创无形资产的多少成为一个企业经济实力的重要体现,但是我国企业对于自创无形资产的确认与计量存在诸多问题。本文从会计信息的有用性观点出发,通过对自创无形资产确认与计量现状的分析,力求探讨一些企业自创无形资产确认与计量的更有效的方法,以便更精确地估算出企业的真实价值。     

公允价值计量属性问题

在市场经济环境下,会计计量所依赖的客观环境已发生变迁,单一的会计计量属性已经无法满足会计信息使用者的需要,引入公允价值计量属性将有利于会计目标的实现,更好地反映企业价值,为利益相关者提供更相关有用的会计信息.     

公允价值计量属性问题

在市场经济环境下，会计计量所依赖的客观环境已发生变迁，单一的会计计量属性已经无法满足会计信息使用者的需要，引入公允价值计量属性将有利于会计目标的实现，更好地反映企业价值，为利益相关者提供更相关有用的会计信息。     

浅谈无形资产评估

形资产对企业的发展和经济效益的提高起着至关重要的作用，国有企业的无形资产是国有资产的重要组成部分，也是企业拥用的一份财富。科学合理地评估无形资产价值对于维护国家和企业的利益有着重要的意义。一、无形资产的含义无形资产是指企业为进行生产经营活动而取得或自创的，能为企业带来未来经济利益，但不具有物质实体的资产，包括专利权、商标权、土地使用权、著作权、特许经营权、专有技术商誉等。无形资产具有以下几个特征：一是具有巨大的战略价值，虽然这种价值不一定能在短期内体现出来，但它能在企业的长期发展和市场竞争中发挥…     

财政部发布《企业会计准则—无形资产》等八项准则

（本刊讯）为适应社会主义市场经济发展,规范企业无形资产等事项的会计核算及相关信息披露,提高会计信息质量,财政部日前制定了《企业会计准则——无形资产》、《企业会计准则——借款费用》和《企业会计准则——租赁》等3项准则,修订了《企业会计准则——现金流量表》、《企业会计准则——会计政策、会计估计变更和会计差错更正》和《企业会计准则——非货币性交易》等5项准则,要求有关企业从2001年1月1日起执行。《企业会准则——现金流量表》、《企业会计准则——债务重组》、《企业会计准则——非货币性交易》、《企业会计准则——…     

无形资产评估中应注意的事项

在市场经济不断建立健全的今天,随着高新技术的广泛应用,人类已经跨入了知识经济时代,科学技术、知识资本、人力资源等无形资产在企业经营活动中扮演着重要的角色。通过观察比较不难发现,拥有无形资产的企业更能够获得超额收益。现如今,企业的竞争越来越体现在无形资产价值的竞争上。虽然如此,仔细研究我国有关无形资产核算的内容,仍然有很多地方存在不足。因此,无形资产的核算以及管理问题日益受到各界的关注。     

主食生产工业化与膳食消费现代化

由传统社会向现代社会转型,一个必然趋势就是:主食生产方式趋向工业化,膳食消费方式趋向现代化.前者是指,在发扬我国传统主食优秀文化的基础上,采用现代科学营养原理和先进技术装备,进行规模化生产,提供标准化、方便化、安全化、营养化的主食品.     

A new professionalism for agricultural research for development

There have been repeated calls for a ‘new professionalism’ for carrying out agricultural research for development since the 1990s. At the centre of these calls is a recognition that for agricultural research to support the capacities required to face global patterns of change and their implications on rural livelihoods, requires a more systemic, learning focused and reflexive practice that bridges epistemologies and methodologies. In this paper, we share learning from efforts to mainstream such an approach through a large, multi-partner CGIAR research program working in aquatic agricultural systems. We reflect on four years of implementing research in development (RinD), the program’s approach to the new professionalism. We highlight successes and challenges and describe the key characteristics that define the approach. We conclude it is possible to build a program on a broader approach that embraces multidisciplinarity and engages with stakeholders in social-ecological systems. Our experience also suggests caution is required to ensure there is the time, space and appropriate evaluation methodologies in place to appreciate outcomes different to those to which conventional agricultural research aspires.     

建立生态补偿机制的财政政策研究

生态补偿机制是为了控制环境破坏而建立的约束制度,包括生态补偿类型,生态补偿方式,生态补偿责任,生态补偿法规、制度、政策等。黑龙江省建立生态补偿机制面临着缺乏法律保障、排污费征收标准过低、环境违法处罚标准过低,企业将环境治理成本转嫁给政府等问题。根据黑龙江省的情况,建立生态补偿机制应遵循市场经济规律、完善相关财政政策和保障措施,惟如此,才能对落实科学发展观,构建环境友好型社会,实现人与自然和谐发展起到积极的推动作用。     

Agents for diffusion of agricultural innovations for environmental outcomes

In New Zealand, local governments are tasked with both sustainably managing natural resources and supporting adoption of practices and technologies for environmental outcomes. Unfortunately, farmers in New Zealand lack trust in advice on environmental performance provided by local governments. Hence, local governments may seek to partner with others to disseminate information about environmentally friendly practices and technologies to farmers. Empirical evidence indicates that New Zealand farmers are more likely to adopt new practices after seeing them successfully demonstrated; therefore, local government would do well to partner with those who have tried the practices themselves and those with large farmer networks. In this paper, we use unique survey data to identify the characteristics of such “innovators” and “connectors”. We also identify the characteristics of individuals who trust environmental information provided by local governments. We find that sex, age, education level, financial robustness, farm size, and the number of distinct land uses are correlated with both innovativeness and connectedness. However, among these characteristics, only education and financial robustness predict trust in environmental information provided by local governments.     

退耕农户长期生计分析

以陕西、青海两省4个县15个村400个退耕农户为研究对象,通过20年的成本效益分析,探讨了退耕还林对农户生计的长期影响,预测了退耕后林草产品的产出、价格和农产品产量,分析了样本农户退耕前后在土地利用、种植结构、收入和成本结构等方面的变化,对林草产品价格、退耕补助、毁林复耕等因素进行了敏感性分析。结果表明:在预测的价格和产出水平上,退耕提高了样本农户的收入水平。从长期看,退耕农户面临自然、技术和市场风险。要实现中国政府的生态建设目标,决策者应关注退耕农户尤其是退耕地比例高的农户的长期生计。     

Land administration for housing production: An approach for assessment

The integration of land administration processes and the collaboration of land agencies are considered essential for the effective delivery of developable land for housing production. The research upon which this paper is based investigates the interrelationship across land administration functions and between different levels of government in the management and delivery of land for housing production. It focuses on land management policies, land administration processes, and spatial data infrastructure, as they are related to housing production. The study starts from the premise that inadequate integration across land administration functions and between different levels of government impedes land delivery for housing production. Against this background, an assessment framework is proposed as a tool to assess the levels of integration. The parameters for the development of the framework are based on the extensive literature of past and present initiatives which focused on enhancing inter-agency collaboration. It is also supported by interviews with land agencies in the case study areas – Australia and Nigeria – to aggregate the common themes as observed in the literature. The assessment framework was evaluated through selected government departments and agencies. With this approach, the assessment framework develops into the land administration integration assessment matrix. The key consideration of the matrix is to assess the depth of inter-agency relationship ranging from information sharing to consultation, coordination of activities, joint management, partnership arrangement and formal merger of organisations.     

Agriculture for development: new paradigm and options for success

The role of agriculture as an instrument for industrialization had been rigorously conceptualized in the 1960s and 1970s under the classical paradigm of development economics. After many implementation failures under import substitution industrialization policies and protracted neglect of agriculture under the policies of the Washington Consensus that followed the debt crisis, agriculture has gradually returned in the development agenda, especially with the food crisis. We argue in this article that a new paradigm has started to emerge as to how to use agriculture for development, pursuing a broadened development agenda. We explore the specifications of this paradigm and discuss conditions for successful implementation.     

Empowering change for sustainable agriculture: the need for participation

Sustainable agricultural development (SAD) requires empowerment and engagement of all actors in the agricultural production and supply chain to enable change. This paper proposes a novel framework for Participatory Sustainable Agricultural Development (PSAD) that distinguishes four main classes of factors that influence participation in SAD: environmental, economic, social and governance-related. The factors in each of these classes are analysed in relation to their effect over time, on the basis of 49 SAD programmes reported in the literature. Findings show that the social factors of engagement and empowerment, not often addressed in existing SAD programmes, are of significant influence to effect over time, as are the environmental factors of food safety, and the economic factors of production and capacity development. As such this paper shows that in in addition to the well-acknowledged need for knowledge and skills related to food safety, production and capacity development, SAD programmes also need to address the social factors of engagement and empowerment to enable sustainable change over time for SAD through participation.