北京房价的多维观察

建设部提供的调查显示，今年4月在全国70个大中城市中，有11个城市新建商品住房价格指数同比涨幅超过7％，其中3个城市超过10％。住房供应结构不合理矛盾突出，16个重点城市新建商品房套均建筑面积高于120平方米，套型，价格与普通居民家庭的合理住房需求不相适应。房地产市场秩序比较混乱，虚假宣传，囤积土地、捂盘惜售问题不同程度存在。     

石油专用螺纹量规的正弦规检定

目前检定石油用螺纹工作量规一般采用国内外三维测量仪,而有些企业又无此类仪器,国产仪器经常出现故障,使在用量规的周期检定发生困难.通过对比实验和分析,认为用正弦规三针量法检定工作规的中径和锥度是切实可行的替代方法,但需对量规重量引起的压陷量进行修正,并采取相应措施.     

纸塑包装延长高压灭菌包的临床应用

目的:纸塑包装延长高压灭菌包的临床应用。方法:双层棉包布常规包装高压灭菌按要求存放7d,霉季5d,而纸塑包装可保存6个月。结果:纸塑包装大大延长无菌包的无菌时间。包装安全经济,可靠,并可预防院内感染。     

Review of Categorical Models for Classification Issues in Accounting and Finance

Recent studies have extensively used the logit or probit models for classification problems in accounting and finance. More than 289 articles in prestigious journals have used these or similar methods from 1989 through 1996. This paper reviews several categorical techniques and compares the performance of logit or probit with alternative procedures. Intuitive and mathematical explanations of how the models examined differ in terms of underlying assumptions and other attributes are provided. The alternative techniques are applied to two substantive research questions: predicting bankruptcy and auditors' consistency judgements. Four empirical criteria provide some evidence that the exponential generalized beta of the second kind (EGB2), lomit, and burrit (all new to the accounting and finance literature) improve the log-likelihood functions, and the explanatory power, compared with logit and other models. EGB2, lomit and burrit also provide significantly better classifications and predictions than logit and other techniques.     

对行政事业单位、现行预算会计有关问题的思考

本文在我国财政预算管理体制改革的大背景下，从预算管理实务操作的视角，结合国内外公共财政管理相关理论，剖析了我国现行预算会计体系存在的问题，并对预算会计体系改革提出了切实可行的对策。全文重点论述了我国预算会计体系的问题以及重新构造预算会计体系、逐步转向权责发生制会计基础、改进完善政府会计信息体系三方面对改革我国预算会计体系的对策。     

善待地球,重视地质遗迹资源的保护与合理开发

地质遗迹是人类宝贵的自然财富,保护和合理开发利用地质遗迹具有重要的社会、经济与生态效益。文章通过介绍地质遗迹资源的主要类型,分析国内地质遗迹的现状和存在问题,并借鉴国外保护和开发利用的经验,提出进一步加强地质遗迹的保护和合理开发利用应采取的对策。     

西部地区政府职能定位与财政功能转型

政府职能转变是中国社会主义市场经济制度建设的必然要求,政府职能定位是财政功能转型的前提。当前,全方位的政府改革已被提上议事日程。但本文作者认为从西部地区目前所处的经济与社会发展状况来看,实行全面的政府职能转型的时机尚未成熟。政府部门应继续坚持“经济建设型”职能定位,财政也应充分发挥促进经济建设的功能,逐步扩大提供公共产品和公共服务职能,实现西部政府职能逐步的有序的转变。     

一种新的SC—FDE系统粗定时同步算法

定时同步是单载波频域均衡(SC-FDE)系统的一项关键技术,其中的粗定时同步算法决定着同步收敛速度,由Schmidl和Cox提出的传统算法中出现的测度峰值平台影响着粗同步的精度与速度。通过训练符号格式的重新设计,利用其中4个相同部分良好的相关特性,提出了一种基于特殊训练符号的粗同步算法。仿真结果表明,在高斯白噪声信道和多径衰落信道条件下,新算法定时偏差估计的方差和均值接近于理论值,粗定时同步能够精确地完成,较好解决了测度峰值平台问题。     

中国上市公司现金流管理研究——兼对中美市场现金流管理行为比较研究

This paper examines cash flow management in the Chinese market and compares it to that in the U.S. market. It adopts Burgstahler and Dichev (1997) and Degeorge et al.’s (1999) method and the best-fitted distribution model to analyze the financial data of Chinese listed firms during 1998–2005 and the forecasted cash flow per share (CPS) data for Chinese firms in the I/B/E/S database during 1993–2005. Results reveal that cash flows reports are not as reliable as people think, and managers manipulate cash flows just as they manipulate earnings. Further analyses show that zero point, last year’s cash flow and analyst cash flow forecast are the three thresholds that influence managers’ decision when they report cash flow performance. Over 16% of the firms with small positive cash flows manipulate their cash flow. Moreover, 16.64% of the firms with small changes in cash flow and 9.81% of the firms with small surprises manipulate cash flows to reach the targets. A comparative analysis shows that cash flow management behaviors around zero and zero changes are more prevalent in the Chinese market than in the U.S. market. Cash flow management around analyst cash flow forecasts, however, is no more prevalent than that in the U.S. market. Translated and revised from Zhongguo Kuaiji Pinglun 中国会计评论 (China Accounting Review), 2007, 5(3): 381–400