粮食购销企业高价位库存粮食成本的处理与核算

随着粮食流通体制改革进一步深化，粮食购销企业由传统的计划经济模式向市场经济模式转变过程中，存在着许多方面的历史遗留问题，它是导致粮食购销企业改革滞后的一个重要原因。如何积极、稳妥地解决这些历史遗留问题，是摆在我们面前必须重视和急需解决的问题。笔者就此谈谈如何处理高价位粮食成本及其会计核算的有关问题。一、历史遗留高价位库存粮食成本的处理目前，国家计委等八部门《关于加快国有粮食购销企业改革和发展的意见》（计综合字犤２００２犦６７７号）对高价位库存粮食成本的处理做了原则性规定，即“认真落实各项补贴政策…     

浅议高价位库存粮食销售的账务处理

按照国务院深化粮食流通体制改革的精神，各地已经全面展开以“取消定购，放开粮食收购，放开粮食市场，放开粮食价格”为主要内容的粮食购销市场化改革，而粮食企业在“一取消三放开”前按国家定购价和保护价收购的高价位的库存老粮，已成为全面推进购销市场化改革的沉重负担，如何解决好这一问题，让粮食购销企业在市场化改革中求得生存与发展，根据国务院的粮改精神和实际工作，笔者提出以下建议。一、粮食购销企业高价位库存粮食的销售办法（一）粮食购销企业的高价位库存粮食是指“三放开”前按国家定购价和保护价本地收购（含代征公粮…     

对农业产业化生成、发展及作用的再认识

改革开放初期,我国农产品供应一直处于短缺状态。随着政策不断放宽,各类专业户、家庭农牧场等应运而生并以合同购销等方式发生产销联系,此后各类经济联合体不断涌现,各种社会化服务组织崭露头角。     

规范粮食购销企业会计核算工作初探

按照国务院的统一部署，粮食购销企业全面实行了“一取消三放开”的粮食政策，推行市场化改革，这给粮食购销企业会计核算工作带来了新情况，也提出了新要求，粮食购销企业会计核算工作如何适应粮食购销市场化改革的需要，如何监督和反映粮食购销市场化改革的新情况，新问题，笔者结合粮食购销企业会计核算工作的实际，按照新《企业会计制度》的有关规定，结合粮食购销企业经营实际和业务特点，对规范粮食购销企业会计核算工作谈点建议。一、粮食购销企业对实行“一取消三放开”的粮食政策前，按照国家定购价和保护价收购的高价位的库存老粮…     

取消粮食合理周转库存的思考

粮食超储利息费用补贴是国家对粮食购销企业按保护价收购粮食超过合理库存部分实行的政策性补贴。按照粮食流通体制改革的总体思路,粮食购销企业按保护价敞开收购农民余粮;国家对超储粮食利息费用实行补贴;合理库存粮食利息费用则通过粮食的顺价销售毛利补偿。然而,近年来由于粮食销售价格持续下滑,顺价销售十分困难,即使能够实现一定毛利,也难以弥补合理库存粮食巨额的利息费用支出,出现了“合理库存不合理”的现象。随着粮食流通体制改革的进一步深化,合理周转库存的存在已经严重阻碍了粮食购销企业的发展,成为粮食购销企业的沉重负担。     

当前粮食购销企业亏损的政策性因素及对策建议

粮改实施一年多以来,粮食购销企业扭转了大幅度亏损的局面。但目前还有相当一部分购销企业仍继续亏损,其中的政策性因素不容忽视。如何全面扭转粮食购销企业亏损局面,实现扭亏增盈工作的新突破,如何实现粮食流通体制改革的最终目标,值得深思和探讨,现结合实际情况,谈几点粗浅的看法。一、形成亏损的主要原因（一）“合理粮食周转库存”存在不合理性。一是数量核定得不合理。目前所谓的合理粮食周转库存实际上是沿用计划经济时期（统购统销时期）核定的平价粮食定额库存。当时的定额库存是作为稳定粮食市场、保证城镇居民、部队及行业…     

对国有粮食企业成本核算的思考

随着粮食流通体制改革的进一步深化和完善,粮油商品的成本核算已成为一个十分突出的问题。库存粮油成本与粮油实际价值长期背离,给粮食购销企业如实反映当期盈亏带来了极大困难。笔者作如下探讨。一、尽快建立适合中国国情的粮食购销价格体制。从1997、1998两年的粮食购销价格执行情况来看,粮食库存成本价与市场价差价十分明显,顺价销售出现了困难,粮食企业亏损严重。粮食企业要走向市场,就必须依照市场行情确定购销价格,使粮食购销价格的制定逐步从政府行为转变成企业行为。为保护粮食生产者利益,政府制定的价格与市场价的差额可专项核算;…     

服务外包与高等职业教育改革刍议

目前中国服务外包业国际化人才严重缺乏,如何缩小人才需求与供给之间的差距,突破人才短缺的瓶颈,建立切实可行的人才培养体系是当前中国服务外包产业面临的重要挑战。本文从我国服务外包的人才短缺问题出发,探讨以承担培养实用性人才为要务的我国高等职业教育院校教学改革模式,来满足企业的人才需要及引导高等职业院校学生学以致用和充分就业。     

供销社面临的困境及摆脱途径

<正> 近年来,供销社企业大面积陷入困境。出现购销清淡、库存积压、资金短缺、经济效益滑坡的现象。如果任其下去,不仅关系到供销社的兴衰存亡,而且直接削弱为农业生产服务的功能,甚至影响国民经     

农业政策性银行目前面临的风险及对策

<正> 农业发展银行做为国家政策性银行,其服务与监管的主体为粮棉油购销企业。在市场经济的条件下,由于受主客观因素的影响,农业政策性银行面临的资产风险日渐突出,本文试就此方面问题谈几点粗浅的看法。 面临的风险 一、库存成本风险。粮食流通体制改革后,市场化成为粮食购销的主体,虽然国家对部分粮食主产区的粮食实行保护价     

Technological Innovation and Brand Management: The Japanese Watch Industry since the 1990s

This article discusses the transformation of the Japanese consumer electronics industry since the late 1990s. Based on an analysis of the three largest watch companies (Seiko, Citizen, and Casio), it demonstrates that these firms shifted from technology-driven management to a new model focused on marketing (brand management and distribution) and upper-positioning targeting. The change has been only partial, however, as technological innovation remains the basis of branding and product development. This case study thus contributes to the discourse on the transformation of Japanese manufacturing.     

黑龙江省装备制造业集聚水平的实证分析

依据2001年到2007年《中国统计年鉴》和《黑龙江省统计年鉴》的有关数据,选用区位商作为测量工具,对黑龙江省装备制造业的集聚水平进行了深入的剖析,计算结果表明:黑龙江省通用设备制造业和专业设备制造业的产业集聚程度比较高;而通信设备、计算机及电子设备制造业的集聚程度比较低。黑龙江省装备制造业聚集水平与工业经济增长存在着高度正相关的关系。     

跨国零售与我国供货商矛盾:政策角度的剖析

零售业是一个国家引导生产、促进消费的重要经济领域.零售业的采购行为会影响上游制造业产品的定价和交易量.我国零售业的过度开放为拥有巨大资本实力和丰富经营经验的跨国零售的进入与扩张提供了极大的便利.外资政策制定与跨国零售相对市场优势地位形成、流通政策缺陷与跨国零售不规范行为密切相关.认为政策重点应该从"数量"转移到"质量"、增加"选址"等方面的政策内容,并保障政策执行.     

Global production networks and host-site industrial upgrading: the case of the semiconductor industry in Thailand

Although Thailand’s electronics industry has been considered as one of the strategic sectors, the evidence in this article shows that it is dominated by midstream and downstream activities. Despite accounting for a quarter of electronics exports, semiconductors manufacturing is confined to low value-added activities. The lack of industrial policy has restricted technological upgrading in the industry. Upgrading efforts made by both public and private initiatives have so far failed. The case studies show that firms in Thailand must acquire and develop technological capabilities to stimulate the industry’s transformation from low-to-high value-added activities.     

数字经济驱动制造业转型升级的作用机理——基于产业链视角的分析

数字经济与实体经济的深度融合成为促进实体经济振兴与产业转型升级的新动能,其动力主要源于数字新技术作用下的产业链组织分工边界拓展、交易成本降低、价值分配转移、需求变化倒逼四个方面。随着数字化信息成为产业链上的“标准化”流通媒介,制造业产业链会发生解构与重构并逐步实现全面数字化转型。产业链上“消费商”与工业互联网两种新型主导力量的出现促使服务型制造、网络化协同制造等新型制造模式创新涌现,智能制造将成为主流制造模式的新兴代表。为了更好地发挥数字经济对制造业转型升级驱动作用,应加强制造业数字基础设施建设,强化产业链数据集成与共享,发挥核心企业转型引领作用,注重智能制造生态系统构建等。     

Multinational firms and host country market structure: A review of empirical literature

We address the impact of multinationals on host country market structure through reviewing existing empirical literature. Our main conclusion is that the majority of studies focus on samples of manufacturing industries/firms, neglecting the service sector, despite its importance. Future research should be directed to this sector and explore the possibility of bidirectional causality between foreign presence and host country industry concentration. Studies concerning the impact of multinationals on entry, exit and survival of host country firms must use more recent data, investigate the role of vertical linkages and taking into account other control variables that may affect the exit rate. Finally, future work should take into account the mode of foreign firm establishment in the host country.     

我国流通业与制造业协同演进机制的实证研究

运用中国1986年～2010年制造业与流通业的相关数据,采用计量经济模型方法,建立制造业总产值与流通业增加值、资本投入、劳动投入的非线性模型,通过检验即期、滞后1期和滞后2期流通业增加值与制造业总产值之间的定量关系,发现流通业对我国制造业发展具有非常显著的促进作用;研究中还发现资本投入对制造业发展影响作用要比劳动投入更加显著。     

Evolution of firms' product strategy over the life cycle of technology-based industries: A case study of the global mobile phone industry, 1980–2009

This paper adopts industry life cycle approaches to understand better the changing rationales for product strategy development in the worldwide mobile phone industry. Based on both primary and secondary sources, we find that mobile phone manufacturers have radically changed their product strategy over the industry life cycle in response to various factors, such as the intense global competition and the need to respond rapidly to changes in technology and mass-consumer preferences. We also find that, when the mobile phone industry entered a stage of shake-out in the 2000s, contrary to the prediction of the classical product–process life cycle model, mobile phone manufacturers focused their strategy not only on process but also on product innovations. The continuous launch of new and advanced product technologies served mainly to stimulate the demand for replacement purchases. We observe this unexpected key role of product innovation to be very strong also in the stage of industry maturity.     

Hong Kong's industrial success: an entrepreneurial perspective

This article examines the role of entrepreneurship in the industrialization of Hong Kong. Kirzner's concept of entrepreneurship is applied to explain the industrial dynamics of the economy. Using the electronics industry as illustration, this article argues that Hong Kong's manufacturing industry has been driven principally by adaptive entrepreneurship, which takes the form of small-scale enterprise, product imitation, subcontracting and spatial arbitrage. Furthermore, those firms adopting imitative strategies were able to survive, though many of them relied on very small profit margins. Radical innovative strategies were seldom adopted and were not feasible in the environment of Hong Kong. Adopting adaptive entrepreneurial strategies, Hong Kong's manufacturers learned from foreign firms and imitated their products. Later, by exporting improved commodities at lower prices, they competed against the original suppliers from economically more advanced countries. This constitutes Hong Kong's industrial success.     

国际产品内分工对我国制造业收入分配影响的实证研究

利用1992-2007年间我国制造业细分行业相关数据,先后测算了制造业参与国际产品内分工程度和劳动力相对工资差距,在此基础上通过实证模型分析了国际产品内分工对我国制造业收入分配差距的影响。研究结果表明,参与国际产品内分工是造成制造业行业收入分配差距扩大的主要原因,技术进步程度强化了技术、资本密集型行业中产品内分工对收入分配差距的影响,削弱了劳动密集型行业内产品内分工对收入分配差距的作用。