关于不确定情况下净现值投资评价指标的探讨

文章对在不确定性情况下净现值（NPV）投资评价指标的有效性进行了探讨，提出在运用该指标评价项目时必须要考虑到风险的大小对项目决策的影响，并根据投资项目的统计特征。阐述了在此情况下该指标的计算。最后以实例进一步说明该计算方法的有效性。从而使项目的投资决策更为科学合理。     

中美税权划分的比较

在税权纵向划分上,一般将我国归为集权型、将美国归为分权型。其实,在我国税制中也有过鲜明的分权特征,美国税制也日益呈现出集权倾向。美国税制并不是我国税权纵向划分改革的目标模式,而应根据基本国情,向着更加适合市场经济的方向发展     

浅谈油气田企业固定资产折旧方法

以油田开发过程中油气井固定资产的特点及产量变化规律为依据，与财务会计制度和经济效益变化规律相结合，论述了含水上升和产量递减对折旧成本的影响，指出了油气田企业折旧方法的选择，使折旧的计提方法更符合油气田开发的经济运行规律。     

现代货币危机理论的演进与比较分析

在近20年中诞生了三代以研究货币危机为主的金融危机的模型，用于解释现代金融危机的生成和传导。克鲁格曼(1979)、弗拉德和戈博(1984)为代表的第一代货币危机理论模型，以奥波斯特费尔德(1994)的“预期自我实现型货币危机”模型为代表的第二代货币危机理论和1997年亚洲金融危机之后以常和维拉斯可(1998)和克鲁格曼(1999)为代表的第三代货币危机理论。     

东北增值税转型面临的几个问题

1.财政缺口如何补足尽管从长远看,在消费型增值税下,投资者愿意进行更多的固定资产投资和对旧有设备的更新改造,从而促进经济发展,也创造出更多的经济增量,扩大税基,但短期看,这仍是一场零和博弈,增值税的减少给企业带来收益的同时,必然使财政收入下     

异丙苯生产技术和市场分析

综述了国内外异丙苯生产技术发展动向和市场供需情况，对异丙苯的主要工艺技术指标进行了对比，并预测了异丙苯市场发展趋势。高选择性将是异丙苯生产技术趋势之一，随着异丙苯生产能力激增，建议有效抵御市场风险。     

Management earnings forecasts and the quality of analysts’ forecasts: The moderating effect of audit committees

This study investigates whether effective audit committees influence the association between management earnings forecasts and the properties of analysts’ forecasts. We posit that this influence on the part of an audit committee would likely result from increased responsibility for monitoring voluntary disclosure. Using the four attributes that the Blue Ribbon Committee (1999) and prior research suggest as being indicative of audit committee effectiveness, we find that analysts’ forecasts exhibit higher accuracy and lower dispersion with the issuance of management forecasts for those firms employing audit committees that are composed exclusively of independent directors, include an accounting expert, and act with due diligence. We also find that effective audit committees strengthen the association between management and analyst forecast accuracy. Our evidence, therefore, supports the notion that effective corporate governance influences the reliability of voluntary disclosure, and thereby benefits the users of financial information.