价值工程在建筑工程施工项目评标中应用的反思

在建筑工程的施工项目评标过程中,开展价值工程具有很大的理论意义和实践价值,但近期的研究和探讨表明,容易走入两大误区,本文对此进行了反思,并提出了相应的对策及建议。     

审计师强制轮换的利弊分析与抉择

审计师强制轮换具有双重性,关键是利大于弊还是弊大于利。本文认为,不能期望通过审计师强制轮换解决审计工作的全部问题,其影响的实际结果还要经过经验的积累和实践的探索。因此,应加强审计师的职业道德教育和诚信教育,规范收费标准和审计师的报告行为,强化上市公司财务的披露义务,加强审计师强制轮换的制度设计等,以使审计师强制轮换尽可能发挥扬长避短的效果,更好地发挥审计师的鉴证作用,提升资本市场信息披露质量。     

新会计准则合并报表分析

合并会计报表一直被公认为会计界难题之一,我国新准则体系对原有合并报表方面的规定进行了全面的修正和改进。本文从新准则与旧规定及与国际会计标准的比较分析入手,着重分析合并会计理念对执行新准则合并实务的影响并做简要评述。     

新四项计提实施的市场反应研究

本文对新四项计提具体实施的市场反应进行了实证研究。研究结果发现，主营业务变量对“新四项”计提市场反应的解释能力增强，表明会计规范改革使得财务报告能够更好地反映上市公司的盈利质量等真实状况。     

关于国际分工引发的生态风险的研究

在当前充满竞争的国际分工中,我国所谓的比较优势其实是弱者的比较优势,过度迷恋比较优势,长期坚持低端经济会引发诸多生态风险。本文就国际分工中的比较优势陷阱出发,结合我国当前的生态危机情况,提出应在竞争中构建生态安全,走生态安全之路。     

The depletion of coastal environmental resources by human activities and its monetary evaluation

The marine environment provides rich and varied resources and services or functions for human＇s production and life. Many countries have competitively exploited and utilized sea and ocean to develop marine economy for some years. The over-exploitation of marine environment and the overuse of marine resources have led to resource degradation,environmental pollution and ecosystem destruction. Considering the depletion of coastal environmental resources dur-ing planning, governing and decision-making is an important measure to promote the harmonious and sustainabledevelopment of coastal environmental resources and social economy, the main precondition of which is that the depletionof coastal environmental resources by human activities has been monetarily evaluated. Firstly, this paper summarizesrelevant references in this field and analyzes different sorts of depletion of coastal environmental resources caused byhuman activities and the necessity and importance of the monetary evaluation. Finally, this paper extensively discussesthe corresponding evaluation models of the depletion of marine mineral resources, marine organism resources, mari-time transport resources, intertidal zones and shallow seas, and marine environmental functions and services includingenvironmental capacity, gas regulation, disturbance prevention, recreation and biodiversity.     

新一轮《税收征管法》修订需要解决的几个问题

本文就现行《中华人民共和国税收征收管理法》(以下简称《税收征管法》)在实施过程中暴露出的三个比较重要的问题进行法理探讨:税收强制执行措施没有赋予税务机关冻结欠税人银行存款的权力;清税前置规定不合理,纳税人的合法权益得不到及时保护和应有救济;税务机关能否在移送违法案件前做出行政处罚规定不明确。针对上述问题,文章提出了一些解决方案,供立法机关在修订《税收征管法》时参考。     

Integrating dynamic pricing and inventory control for fresh‐agri product under consumer choice

In this article, we investigate a joint pricing and inventory problem for a retailer selling fresh‐agri products (FAPs) with two‐period shelf lifetime in a dynamic stochastic setting, where new and old FAPs are on sale simultaneously. At the beginning of each period, the retailer makes ordering decision for new FAP and sets regular and discount prices for new and old inventories, respectively. After demand realisation, the expired leftover is disposed and unexpired inventory is carried to the next period, for continuing selling. Unmet demand of all FAPs is backordered. The objective is to maximise the total expected discount profit over the whole planning horizon. We present a price dependent, stochastic dynamic programming model taking into account zero lead‐time, linear ordering costs, inventory holding and backlogging costs, as well as disposal cost. As the influence of the perishability, each customer selects his preferred choice based on the utility of product price and quality. By the way of constructing demand rate vector, the original formulation can be transferred to be jointly concave and tractable. Finally, we characterise the optimal policy and develop effective methods to solve the problem. We also conduct numerical studies to further characterise the optimal policy, and to evaluate the loss of efficiency under static policies when compared to the optimal dynamic policy.     

财务困境中的CEO权力和银行贷款——基于中国ST上市公司的实证分析

以2008-2016沪深未退市ST上市公司为样本,实证检验了在财务困境当中CEO对内控制力、政治关联、银行关系这些CEO权力对于银行贷款获取的影响.研究结果显示,在财务困境当中,CEO的对内控制力能够显著的帮助获取银行贷款,而CEO的银行关系、政治关联这两种外部影响力对于其获取银行贷款反而较难.进一步研究发现,CEO的对内控制力、银行关系对于企业获取银行贷款不因企业性质的不同而不同.政治关联在民营企业当中能够获取更多的银行贷款,但是在国有企业当中,由于其天然性的政治资源,CEO的政治关联并没有让企业业绩变好,反而让其陷入财务困境,降低了银行贷款规模.     

习仲勋经济特区思想研究

经济特区是改革开放的载体,经济特区理论是中国特色社会主义经济理论的主要内容,特区路径蕴含了中国改革的宝贵经验。习仲勋不仅是经济特区的探索者、实践者和倡导者,对特区路径有全面而深刻的思想认识,还系统阐述了经济特区的必要性、内涵、优越性和激励机制,倡导改革者精神,体现了毛泽东思想与邓小平理论的统一和发展,是马克思主义中国化的创新成果,是中国特色社会主义经济理论的重要构成。习仲勋经济特区思想对十八届三中全会后全面深化改革实践,依然具有重要借鉴价值。