应重视外商投资企业应付未付款的会计处理和税务管理

为 　加强对外商投资企业所得税税基的管理,《国家税务总局关于 　 外商投资企业和外国企业接受捐赠税务处理的通知》(国税发[1999]195 号,以下简称“195 号文”)对应付未付款的会计处理和税务管理做了原则性的明确规定:企业的应付未付款,凡债权人逾期两年未要求偿还的,应计入企业当年度收益计算缴纳企业所得税。实际上,外商投资企业逾期应付未付款的形成情况比较复杂,归集起来大概有以下五种情况:一是债权人实际已不存在;二是债权人实际存在,但长期不追讨;三是债权人为关联方,出于种种原因将债权演变为资金借贷;四是债权人因为与债务人发…     

论建立健全农业银行一级分行内部控制评价制度

文章探讨建立健全农业银行一级分行内部控制评价制度问题。     

建设工程信息集成管理系统研究

工程项目建设与管理过程中会产生大量的物化的材料——建设工程信息。静态信息资料组卷归档后将成为建设工程项目的档案资料，为工程检查验收及日后的改建、扩建、维修、管理等方面提供极其重要的依据，动态信息则为工程建设过程的管理与决策提供强力支持，而这一切都建立在对建设工程信息的有效管理基础上，从了解建设工程信息特点入手,分析客户的需求，构筑管理系统构架,开发了相应的功能模块，并付诸了实施。     

石油储量价值评价中运销成本级差模型的设计与检验

对石油资源价值评价中的4个成本因素之一——运销成本级差因素进行了讨论。文中分析了运销成本级差因素的组成因子之后．建立对之进行测算的数学模型，并就两个油田的实测数据给出了计算结果。     

Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing

This paper examines the role of downward earnings management and political connection on the receipt of government subsidies and market pricing of subsidies. Using subsidies data hand-collected from Chinese listed firms over the period 2004–2014, the results show a significantly positive association between downward earnings management and the receipt of government subsidies. The results also reveal that a firm's political connection is conducive to securing subsidies for poor performers, but not for good performers. Market pricing analyses demonstrate that share markets value subsidies positively in general, but the effect is ameliorated in firms conducting downward earnings management. No discernible difference is found between the market pricing of subsidies received by firms with political connections and those without.     

The Effect of Ultimate Ownership on the Disclosure of Environmental Information

This study empirically examines whether environmental information disclosure (EID) is influenced by the characteristics of a firm's ultimate owners. Based on the EID of publicly listed firms in China, we qualitatively measure the quality of EID of each firm and link those quality scores to firm characteristics to understand the determinants of EID. We further link the EID scores to market valuation of the firm through the Ohlson valuation model to understand whether the market appreciates EID. Our results show that EID is more likely for government‐controlled firms, firms with less hierarchy in their ultimate ownership and firms with more discrepancy between voting rights and cash flow rights. Our results also indicate that the stock market appreciates environmental issues and that EID itself, as well as disclosure quality, is associated with a higher market valuation. Our results still hold with the endogeneity issue controlled.     

双边市场视角下互联网平台并购对企业成长的影响研究——以美团为例

移动互联网平台突破性发展是市场关注的热点.从双边市场的异质性产品定位,到平台演进和生态化打造是移动互联网平台成长的逻辑.基于平台双边资源聚合及网络效用增强的有序投资,是实现平台成功突破的重要战略步骤.美团作为移动互联网时代下短期迅速成长的平台代表,正遵循着平台成长逻辑,对需求端的用户增长、供给端的产品多元突破、网络效应增强的算法提升以及平台商家产业互联网赋能等方面实施有序的投资与并购,实现其交易规模和变现率的高速增长,以及平台收入和利润的快速提高.     

Total Factor Productivity and Energy Intensity: An Empirical Study of China’s Cement Industry

China is the largest cement producer and consumer in the world. The cement industry’s rapid growth has led to a large demand of energy. This study reviews China’s cement industry in terms of energy intensity and examines the effects of technological progress on energy intensity. It also discusses the feasibility of achieving China’s energy reduction targets. We employ the Granger causality test and find that the total factor productivity or technological progress causes the energy intensity of the cement industry. Impulse responses analysis also proves that in the long run the technological change contributes to the decline in energy intensity of cement production.     

前瞻性人格、职业适应力与员工职业成长:工作自主性的调节作用

研究基于职业建构理论和情景交互理论,探讨职业适应力作为中介变量,工作自主性作为调节变量在前瞻性人格影响个体职业成长(内在职业成长与外在职业成长)过程中的作用.通过对问卷数据的分层回归分析,研究结果表明:前瞻性人格对个体的内外在职业成长有显著正向影响;职业适应力在前瞻性人格与内在职业成长间表现出部分中介作用;工作自主性在前瞻性人格与外在职业成长关系间的调节作用更为显著.