试论会计准则的新变化对上市公司的影响

本文阐述了新会计准则的主要变化对上市公司产生的影响,并就新会计准则在上市公司的顺利实施问题提出了几点建议.     

《企业会计制度》新视点

新的《企业会计制度》实行后，各单位会计受到了很大的冲击，本文试从新旧企业会计制度的不同点出发，着重分析现行《企业会计制度》新的观点、原则及处理方法。     

刍议新会计准则对财务分析的影响

<正>一、新存货准则实施对财务分析的影响存货的质量,主要体现在:存货毛利率走势和存货周转率的变化。1.新准则允许符合条件的借款费用计入存货成本对生产周期长的企业影响大;取消了"商品流通企业采购商品过程中发生的运输费、装卸费、保险费、包装费、仓储费等费用以     

浅析新版《企业会计准则—债务重组》对上市公司的影响

今年年初，财政部发布了《企业会计准则－无形资产》、《企业会计准则－借款费用》、《企业会计准则－债务重组》等8项会计准则。这些准则的实施将对我国的企业特别是上市公司产生重要影响，有助于提高上市公司的会计信息质量，投资可以更加真实地了解被投资公司的经营状况；对那些靠债务重组、关联交易等操纵利润的行为进行强有力的遏制。本讨论的是《企业会计准则－债务重组》对上市公司的重要影响。     

简析谨慎性原则在会计核算中的应用

谨慎性原则就是要求会计人员对某些经济业务或会计事项存在不同的会计处理方法和程序可供选择时,在不影响合理选择的前提下,尽可能选用一种不虚增利润和夸大所有者权益的会计处理方法和程序进行会计处理,以合理核算可能发生的损失和费用。这种谨慎性原则体现于会计核算的全过程,包括会计确认、计量、报告等方面。要求确认标准建立在稳妥合理的基础上,要求会计计量不得高估资产、负债、所有者权益和利润的金额,要求会计报告向信息的使用者提供尽可能全面的会计信息,特别是应报告有关可能发生的风险损失。本文拟就谨慎性原则在会计核算中的具…     

浅析新会计准则对上市公司的影响

新会计准则已于2007年1月1日在我国上市公司中实施。两年多来,对上市公司产生了重大影响。新会计准则对上市公司信息披露提出了新要求。它全面引入了公允价值计量属性,并且给予了公司更大的自主权来调整其会计政策。同时,新会计准则还对上市公司内部控制和财务管理水平提出了更严格的要求,为中国企业海外上市提供了便利。     

存货减值准备对企业利润的影响

鉴于资产减值问题的复杂性,我国应尽早制定资产减值会计准则,明确操作指南、估计政策和执行程序,为资产减值判断提供操作依据,从而降低利润操纵的可能性,保证会计信息的质量。     

The influence of brand image and company reputation where manufacturers market to small firms: A customer value perspective

Branding research has largely focused on consumer goods markets and only recently has attention been given to business markets. In many business markets the company's reputation has a strong influence on buying decisions which may differ from the more specific product related influence of the brand's image. In this paper we investigate these differences by testing the hypotheses about the influences of brand image and company reputation on customers' perceptions of product and service quality, customer value, and customer loyalty in a business market where there are three manufacturers marketing their brands directly to a large number of small firms. The results indicate that the brand's image has a more specific influence on the customers' perceptions of product and service quality while the company's reputation has a broader influence on perceptions of customer value and customer loyalty.     

我国上市公司盈余管理识别方法

滥用盈余管理会使会计信息失去公允性、可靠性和可比性,从而误导投资者并影响证券市场资源优化配置的功能.本文针对上市公司盈余管理的现状和主要手法,提出了识别上市公司盈余管理陷阱的一些方法.     

资本市场"新政"为企业"造血"助力

纺织企业新的发展机遇 光大证券研究所分析师 李婕 国家推进资本市场改革和发展政策的出台,使我国资本市场有了个明确的发展方向和目标,也为纺织上市公司的发展提供了一个良性环境,为优势纺织企业提供了新的发展机会.     

世界油气格局新特点及其影响分析

20-纪后期特别是页岩革命以来,世界油气生产和消费的空间格局发生了重大变化.最明显的变化是石油生产和消费中心趋于多元化,消费中心向苏伊士以东,特别是东亚-南亚-中东弧形带转移,促使中东石油出口的主要方向由西方转向东方,同时国际贸易更加灵活.天然气发展更快,特别是液化天然气的发展使天然气形成基本统一的国际市场.世界油气生产持续增长和发达国家消费增长停滞甚至萎缩导致的供需宽平衡、供大于需成为今后一段时期的基本态势,油气价格将维持在相对较低的水平.油气进口国在国际市场上的影响力相对增加,这有利于中国参与国际市场的运作.油气格局的变化促进了油气政治属性的淡化和商品属性的凸显;期货交易的发展增强了油气的金融属性,使金融运作对油气市场的影响增加.     

Managers’ view of a new inventory paradigm

The significance of inventories in business operations have never been denied. The actual role of inventories, however, is changing over time, as required by the business environment. This paper provides empirical background to the thesis, which says that the role of inventories in the “Golden Era” of inventory research, which was in the 1950s, was significantly different from that of today because of fundamental changes in business. This development requires new approaches in research as well.After a summary of the antecedents, the results of a survey are analysed, and they support the above thesis. The lack of difference between the inventory performance measured by the turnover rate of those companies, whose managers accept and those who deny the birth of the new paradigm calls attention to the need for the elaboration of a more complex inventory performance measurement.     

玩具市场新思路

中国已经进人老年社会,老年休闲玩具几乎是空白,这是玩具产业的新领域,既有必要性,也有可能性。开发创新产品包括体育玩具、智力玩具、观赏玩具和陪护玩具,开发领域广阔,市场前景乐观,容易占领世界玩具高地。     

美国上市公司财务治理的分析与借鉴

本文首先从资本结构、财权配置、激励约束机制、财务信息披露四个方面对美国上市公司的财务治理现状进行了分析,然后结合我国上市公司财务治理中存在的问题,提出了完善我国上市公司财务治理机制的具体方法。     

The influence of the strategic planning process on strategic change

This paper proposes that organizational decision-makers exist in a market for strategic issues where different internal and external trends and developments compete for decision-makers' attention. The paper describes how an organization's strategic planning process affects the set of strategic issues that do capture decision-makers' attention. It explains how characteristics of the strategic issue array translate into effective and timely initiation and implementation of strategic change.     

Joint determination of inventory replenishment and sales effort with uncertain market responses

An optimal joint operational and marketing decision is crucial for robust supply chain management. This paper addresses concurrent determination of inventory replenishment and sales effort decisions such as price, incentives to salesforce, and short-term promotions, or a combination of them. Market responses to sales efforts are typically highly uncertain, and demand in each period has its distribution dependent on the selected sales effort. In each period a replenishment order may be issued, which incurs both fixed and variable ordering costs, and at the same time the sales effort is also determined, the execution of which may incur costs. For such a model, the previously developed methods which are used for the joint inventory-pricing models become inadequate. A computational procedure for obtaining an optimal joint policy is addressed, and the conditions for the optimality of that policy are identified.     

The influence of market structure on technological performance in the food-manufacturing industries

This paper tests the effect of firm and market structure variables on the rate of R&D investment by food processing firms. While the estimated relationship is consistent with the hypotheses of Schumpeter and Galbraith at small firm sizes and small-to-moderale concentration levels, above these critical values expected firm R&D increases at a decreasing rate with firm size and decreases with market concentration. The second part of this paper examines the origins of process patents closely related to six food industries. On average U.S. firms outside the industry, foreign firms, and individuals were each assigned more food-industry patents than were U.S. food processing firm. These findings place the public policy interpretation of observed relationships between market power and firm technological performance into a broader perspective. Even if a reduction in market concentrationn reduced R&D originating within a food industry, this decrease might bede minimus relative to technological changes, originating outside the industry.