企业应如何界定财务管理与会计管理的关系

市场经济条件下,财务管理与会计管理混岗势必影响各自职能的发挥。企业必须明确财务管理与会计管理的区别和联系,采取人员机构分设,权责职能明确区分的做法,才能各司其大,有效地发挥各自的职能,并提高企业的整体管理水平。     

Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance

We investigate firms that stop providing earnings guidance (“stoppers”) either by publicly announcing their decision (“announcers”) or doing so quietly (“quiet stoppers”). Relative to firms that continue guiding, stoppers have poorer prior performance, more uncertain operating environments, and fewer informed investors. Announcers commit to non-disclosure because they (i) do not expect to report future good news or (ii) have lower incentives to guide due to the presence of long-term investors. The three-day return around the announcement is negative. Stoppers subsequently experience increases in analyst forecast dispersion and decreases in forecast accuracy but no change in return volatility or analyst following.     

大城市综合交通规划评估的目标框架与动态范式

对规划实施与实效的科学、规范评估是形成综合交通规划制定-实施-调整动态循环的必要环节,也是开展综合交通规划修编的基础与依据。通过规划评估工作,应该达到三个目标,即评判既有规划实施效果、判别规划指导交通系统进一步发展的能力、梳理规划体系内部的继承性,以建立大城市交通规划及实施的滚动机制。     

Market entry barriers in China

Although industrial economists and strategy theorists provide a considerable amount of research regarding market entry barriers in the context of industrialized countries such as those in North America and Western Europe, few studies focus on entry barriers in the business context of China. Consequently, an understanding of the barriers to entry to Chinese markets as perceived by Chinese business executives is limited in the marketing literature. This research, based on the development and administration of a self-completed survey of one hundred and ninety three Chinese executives, attempts to ascertain the dimensions and order of importance of market entry barriers in this context. The findings of the research indicate seven dimensions of marketing entry barriers and show that business executives in China perceive advertising effects as the most important entry barrier and capital requirements as the least important.     

挫折是财富

<正>树要长大,就要接受风雨的洗礼,人要成熟,就要接受挫折的考验。挫折指的是人生路上的坎坷,有的可能来自于疾病,有的可能来自于人际关系……年轻人遇到它,可能会显得手足无措。因为是第一次。而年长的人面对它就会显得从容一些,因为经历过挫折,知道面对挫折时惟一的出路只能是沉着应对。     

不确定环境下我国绿色信贷交易行为的博弈分析

绿色信贷制度是我国环境保护的重要经济手段和法律政策体系的有力补充,本文运用博弈模型研究了不确定环境下我国绿色信贷交易主体的行为特征,结果发现:在缺乏外部约束的情况下银行与企业易达成合谋,强化对污染事件的处罚力度和完善对银行的绿色信贷激励约束机制应成为构建绿色信贷交易机制的主要内容,同时要配合实施相应的绿色金融配套措施,建立环保部门与银行间的畅通信息交流机制。     

虚假财务报告成因分析

本文结合制度失衡和舞弊理论分析虚假财务报告产生的原因,认为在我国现实环境下,上市公司质量控制制度引发公司管理层虚假披露财务报告的压力和动机;上市公司会计信息披露行为制度的失衡给财务报告舞弊创造了机会;而上市公司会计信息披露监管处罚制度有可能掩饰作假行为和减少虚假财务报告被发现的概率,甚至制度环境可能形成上市公司管理层和注册会计师的审计合谋.因此,治理虚假财务报告是一个系统工程,需要从多方面着手进行.     

冷藏与冷冻条件对酸奶品质影响的研究

通过对比在冷藏与冷冻两种条件下,酸奶乳酸菌活性、酸度、pH值、酸奶感官指标随着时间的变化情况,对乳酸菌及其保存方法进行了综合性分析。结果发现冷藏条件下酸奶各项指标会发生不同程度的变化,冷冻条件下酸奶的各项指标无明显变化。因此,本研究的结论为冷藏条件下酸奶品质下降较快,不利于长时间保存;冷冻条件下酸奶不易变质,保鲜时间更长,更适合酸奶保存。