加强医院财务管理的对策分析

随着医疗改革的逐步深入,医院市场化竞争越来越激烈,财务管理作为医院管理的重要组成部,其重要作用越来越明显。在市场经济条件下,医院应当通过各种有效途径强化医院财务管理,如加强成本核算、降低消耗水平,使医院得到可持续发展。     

浅谈房地产企业财务管理体系

由美国次贷危机引起的国际金融危机使我国房地产行业动荡不安,面对低迷的国际经济形势,房地产行业要实现长远发展,获得持续性核心竞争力,必须提高财务管理水平,防止金融危机造成房地产市场的过热或崩塌。     

Appraisal of the vegetation-based services for cropland ecosystems： a case study of a high-yielding county in North China

1. Introduction Ecosystem services are explicitly defined as “the natural environmental conditions and effects upon which people rely for existence that are formed and maintained by ecosystems and ecological processes” [1] . The valuation of ecosystem goods and services has become an important issue in the field of envi- ronmental protection and sustainable development, which also represents one aspect of the United Na- tions Millennium Assessment. At present, the re- search associated wit…     

Designing payments for environmental services in theory and practice: An overview of the issues

Payments for environmental services (PES) have attracted increasing interest as a mechanism to translate external, non-market values of the environment into real financial incentives for local actors to provide environmental services (ES). In this introductory paper, we set the stage for the rest of this Special Issue of Ecological Economics by reviewing the main issues arising in PES design and implementation and discussing these in the light of environmental economics. We start with a discussion of PES definition and scope. We proceed to review some of the principal dimensions and design characteristics of PES programs and then analyze how PES compares to alternative policy instruments. Finally, we examine in detail two important aspects of PES programs: their effectiveness and their distributional implications.PES is not a silver bullet that can be used to address any environmental problem, but a tool tailored to address a specific set of problems: those in which ecosystems are mismanaged because many of their benefits are externalities from the perspective of ecosystem managers. PES is based on the beneficiary-pays rather than the polluter-pays principle, and as such is attractive in settings where ES providers are poor, marginalized landholders or powerful groups of actors. An important distinction within PES is between user-financed PES in which the buyers are the users of the ES, and government-financed PES in which the buyers are others (typically the government) acting on behalf of ES users. In practice, PES programs differ in the type and scale of ES demand, the payment source, the type of activity paid for, the performance measure used, as well as the payment mode and amount. The effectiveness and efficiency of PES depends crucially on program design.     

中小企业财务管理存在的问题及对策

中小企业是国民经济的重要组成部分，封经济发展和社会稳定起着举足轻重的作用。但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等特点，使其在财务管理方面存在着与自身发展和市场经济均不适应的问题，导致在激烈的市场竞争中面临巨大困难。基于此，本文通过分析中国中小企业的财务管理的现状，提出完善中小企业财务管理的对策。     

医院财务管理问题及对策分析

随着医院卫生体制改革的不断深入,医疗市场的竞争也日趋激烈。飞速变化的医疗市场,使每家医院都更加注重自身的快速发展,更多的医院都希望通过加强财务管理来促进自身的快速发展,以前的财务管理模式已经发生转变。随着社会主义市场经济的建立和完善,医院经济活动和经济关系正在发生着根本的变化。     

Emergy evaluation of the artificial forest ecosystems in the watershed of Miyun Reservoir：a case study for ecosystems valuation and environmental management

To build the artificial forest ecosystem is the major eco-economic development model in the watershed of Miyun Reservoir. It is very important to evaluate the benefits of those ecosystems. Emergy theories are very helpful for us to establish a science-based assessment framework. Emergy evaluation of the artificial forest ecosystems in the watershed of Miyun Reservoir is used to asses the relative values of several ecological functions （sometimes called ecosystem services） and main ecosystem storages （sometimes called natural capital）. The main driving energies, internal processes and storages are evaluated. The main functions, including transpiration, GPP and infiltration, are evaluated, which are 609em$/ha/yr, 6,245em$/ha/yr and 340em$/ha/yr respectively. The total values of major environmental services are 4,683em$/ha/yr in the artificial forest ecosystem. The main storages of natural capital including live biomass, soil moisture, organic matter, underground water and landform are estimated, which are 112,028em$/ha, 9em$/ha, 40,718em$/ha, 34em$/ha and 6,400,514em$/ha respectively. The largest value is landform, which accounts for 97.7% of these calculated total emdollar values. The concept of replacement value is explored using the emergy values of both ecosystem services and natural capital. The total calculated replacement values are 302,160em$/ha.     

事业单位财务管理问题及对策分析

事业单位的财务管理是根据国家有关法律、法规、政策、方针和财务制度等的规定,统筹管理事业单位财务,对事业单位资金计划、管理和使用。规范事业单位财务管理,对财务活动进行全过程监督和控制,关系到事业单位各项经济活动的顺利进行,是实现社会主义市场经济的重要保障。     

The value of ecosystem services provided by the U.S. National Wildlife Refuge System in the contiguous U.S.

Studies that demonstrate the economic value of the ecosystem services provided by public conservation lands can contribute to a more accurate appraisal of the benefit of these lands. The objective of this study was to estimate the economic value, in real (2004) dollars, of the ecosystem services provided by the U.S. National Wildlife Refuge System (Refuge System) in the contiguous U.S. In order to estimate this value, we determined the ecosystems present on the Refuge System in the contiguous 48 states, the proportion in which they are represented, and the dollar value of services provided by each. We used land cover classes as an approximation of ecosystems present in the Refuge System. In a geographic information system (GIS), we combined land cover geospatial data with a map of the Refuge System boundaries to calculate the number of acres for each refuge and land cover class within the Refuge System. We transferred values for the following ecosystem services: climate and atmospheric gas regulation; disturbance prevention; freshwater regulation and supply; waste assimilation and nutrient regulation; and habitat provision. We conducted a central tendency value transfer by transferring averaged values taken from primarily original site studies to the Refuge System based on the ecoregion in which each study site and refuge was located and the ecoregion's relative net primary productivity (NPP). NPP is a parameter used to quantify the net carbon absorption rate by living plants, and has been shown to be correlated with spatially fungible ecosystem services. The methodologies used in the site studies included direct market valuation, indirect market valuation and contingent valuation. We estimated the total value of ecosystem services provided by the Refuge System in the contiguous U.S. to be approximately $26.9 billion/year. This estimate is a first cut attempt to demonstrate that the value of the Refuge System likely exceeds the value derived purely from recreational activities. Due to limitations of current understanding, methods and data, there is a potentially large margin of error associated with the estimate.     

金融危机对巴塞尔新资本协议和商业银行风险管理的挑战

正在影响着世界的金融危机,在考验商业银行自身的风险管理能力的同时,也挑战了全球银行业赖以为标准的巴塞尔新资本协议。本文旨在从危机爆发的原因出发,封新资本协议关于银行的风险管理方面的规定进行分析,以及在金融全球化的大环境下,中国的银行业应该如何应对危机。     

PDCA循环在精神病专科医院财务管理的应用研究

财务管理是医院内部管理的核心。医院财务管理的实质就是对医院的资金筹集、使用、分配的管理工作。精神病专科医院的资金筹集渠道有限,主要靠政府的财政拨款和医院的医疗收入。使用PDCA循环法,可以加强精神病专科医院存货管理,增强流动资金的周转,减少流动资金的占用,合理安排存货储备,提高资金使用效率。     

我国高校财务管理问题与对策研究

进入21世纪以来,随着高等教育改革的不断深入,我国高校办学规模逐步扩大,办学条件得到明显改善,随之而来的是对教育经费需求的大量增加。而国家财政对教育拨款有限,高校只能以银行贷款来弥补教学经费的不足,这导致债务利息成为高校的沉重负担,高校财务风险管理的是否有效已经严重影响高校发展。     

我国居民个人理财的现状与对策研究

现在我国已进入个人理财时代,但当前我国个人理财业务存在着理财产品单一、专业理财人才匮乏、市场不规范等问题。为促使个人理财业务进一步发展,金融机构要增加理财产品,提高服务水准,加快对高素质复合型专业理财人士的培养;政府部门要积极规范个人理财市场。     

高校基建财务精细化管理探析

在当前高校加强内涵建设的新形势下,基本建设投入不断加大,如何加强高校基建财务管理成为高校关注和研究的热点。因此,从基建项目前期工作到基建项目竣工财务决算及基建财务档案归集各环节,对高校加强基建财务精细化管理工作进行了探析。     

基于熵的供应链合作伙伴风险评估与选择方法

供应链合作伙伴选择影响因素错综复杂,协调关系繁多,是企业风险管理中的重点和难点,其风险评估对于提高供应链的运营效率和企业核心竞争力具有重要价值.本文将熵理论引入到企业风险管理中,提出了基于熵的供应链合作伙伴风险评估与选择方法.首先,简要介绍了信息熵、熵权、直觉模糊熵以及直觉模糊熵权等基础理论知识;其次,分析了供应链合作伙伴的主要风险因素,并且详细论述了直觉模糊熵权方法和传统熵权方法分别在主观风险指标和客观风险指标权重确定方面的应用方法;最后对熵理论在评估合作伙伴风险方面的应用效果进行了实例分析,并将其评估结果与原文献的结果进行了比较.同实际应用效果分析与结果对比,验证了该方法的合理性和有效性,以及在评估风险方面所具有的优越性,因此,该方法可以在供应链企业风险管理中得到推广应用.     

浅谈事业单位财务管理现状及优化建议

从事业单位基础工作、预算管理、资产运行、内部控制四个方面探讨了事业单位财务管理的现状,在此基础上,通过对上述几个方面的深入分析,提出了优化事业单位财务管理工作的建议。     

高校师资培训项目财务管理探析

财务管理是从始至终贯穿于高校师资培训项目的综合性管理工作。财务管理的良性平稳运行有助于确保教学、科研等一系列培训相关工作的顺利开展。精细化是高校师资培训项目财务管理的趋势和方向,它要求高校的财务管理制度不断地创新和完善。通过介绍师资培训项目财务管理的重要意义,整理出高校实施精细化财务管理的措施和建议,以使得财务管理更加适应社会新形势发展的要求,进一步提升财务管理的效率和水平。     

资金时间价值理论在企业财务管理中的应用研究

资金具有价值累积的时间效应,是现代企业财务管理活动中应重点研究的对象。在此背景下介绍了资金时间价值理论的内涵,并从筹资和资金周转的角度研究了货币时间价值理论的应用情况,对于解决财务管理问题和企业发展问题具有重要的指导作用。     

我国林业上市公司信用风险研究——基于KMV模型

文章以我国沪深两市A股林业上市公司为研究对象,选取2007-2012年首次成为ST的8家公司和对应的8家非ST公司为研究样本,运用KMV模型研究我国林业上市公司信用风险。实证过程中,文章根据我国林业公司特点研究确定KMV模型中各参数的计算方法,计算出在不同违约点下各个样本的违约距离,主要结论:财务危机前非ST公司与ST公司的违约距离表现出显著差异,运用KMV模型能够有效识别我国林业上市公司的信用风险状况;我国林业上市公司的违约点应设定为短期负债加上50%长期负债;在研究连续两年违约距离的基础上,构建了我国林业上市公司两级信用风险预警体系。     

Risk-Cost Analysis for the Regulation of Airborne Toxic Substances in a Developing Context: The Case of Arsenic in Chile

Most developing countries are just beginning to takeenvironmental protection seriously. In some cases it is common tocopy regulations from developed countries; however, determininghow much protection is required is difficult, ideally requiringthat the costs and risks be considered to propose a realistic andeffective policy. Chile has serious problems with arsenicpollution associated to emissions from its copper smelters. Toregulate these emissions, a strict ambient concentrationstandard, applicable to the whole country, is being proposed thatreduces risks to an acceptable level. However, little is knownabout the exposure and health effects associated to currentemission levels, and the corresponding costs of reducingemissions. The results of a three-year project that combinesengineering, economics and health information sheds light onthese costs and risks for different values of ambient standards.These show that there are ``win--win' options that obtainsignificant health improvements at low, even negative, costs.However, costs quickly increase as the concentration standardbecomes more stringent, with few additional health benefits. Inmany locations naturally high background levels of arsenic makeit very costly or even impossible to reach the desired goal.These results make it necessary to examine the use of a case-by-caseregulation for each source, rather than a general one basedon a unique ambient quality goal. They also suggest that copyingstandards or risk criteria used in developed contexts can beextremely expensive.