探析路桥施工企业项目成本核算若干问题

在施工企业中,工程项目部是企业基层核算单位,项目部的成本管理好坏直接影响企业的经济效益及管理水平.是企业核心竞争力的重要组成部分,搞好成本核算工作,是实现企业成本管理目标的重要手段,对最大限度地挖掘降低成本、费用的潜力发挥着关键作用.因此如何做好成本核算工作,是会计人员必须认真思索的问题.     

Do Lenders Value Corporate Social Responsibility? Evidence from China

Drawing on risk mitigation theory, this article examines whether the improvement of firms’ social performance reduces debt financing costs (CDFs) in China, the world’s largest emerging market. Employing both the ordinary least square (OLS) and the two-stage instrumental variable regression methods, we find that improved corporate social responsibility (CSR) reduces the CDF when firms’ CSR investment is lower than an optimal level; however, this relationship is reversed after the CSR investment exceeds the optimal level. Firms with extremely low or extremely high CSR are subject to a higher CDF. The results also suggest that the optimal CSR level for small firms is higher than that for large firms. This study is the first to document a U-shaped relationship between CSR and CDF and also the first to investigate this relationship within an emerging market context.     

The advantage of experienced start-up founders in venture capital acquisition: evidence from serial entrepreneurs

Entrepreneurs with prior firm-founding experience are expected to have more skills and social connections than novice entrepreneurs. Such skills and social connections could give experienced founders some advantage in the process of raising venture capital. This paper uses a large database of venture-backed companies and their founders to examine the advantage associated with prior founding experience. Compared with novice entrepreneurs, entrepreneurs with venture-backed founding experience tend to raise more venture capital at an early round of financing and tend to complete the early round much more quickly. In contrast, experienced founders whose earlier firms were not venture-backed do not show a similar advantage over novice entrepreneurs, suggesting the importance of connections with venture capitalists in the early stage of venture capital financing. However, when the analysis also takes into account later rounds of financing, all entrepreneurs with prior founding experience appear to raise more venture capital. This implies that skills acquired from any previous founding experience can make an entrepreneur perform better and in turn attract more venture capital.     

浅析经济危机下的企业财务管理变革

本文就金融危机背景下中小企业财务管理存在的问题进行了分析,从加强现金预算管理、严格控制成本费用、优化筹资渠道、加强财务控制、降低投资风险等方面提出了建议.     

契约执行效率与垂直化结构

本文在LuigiPascali分析框架的基础上构建了一个两部门垄断竞争模型,考察不完全契约与垂直化结构的关系,并利用中国分地区分行业数据进行了检验。分析结果表明：契约执行效率的提高有利于垂直专业化分工;在契约要素密集度和物质资产专用性高的行业,契约执行效率与垂直一体化存在着明显的负向关系,在控制其他变量以及内生性问题后,这一结果仍然稳健;契约执行效率对人力资产专用性行业的治理结构影响不大。     

南京市老住宅小区物业管理现状调查及对策研究

老住宅小区如何引入现代物业管理,这是全国各大中城市面临的难题.本文通过文献收集、实地走访等方式,对南京市老住宅小区管理情况以及居民对物业管理的态度进行了调查分析,综合考虑老小区房屋老化、配套不足、产权多样化、居民消费观念陈旧等特点,提出了南京市老住宅小区实施物业管理的总体思路和对策建议.     

重庆市环城游憩带旅游资源特色与开发定位研究

通过对重庆旅游资源特色进行定位分析,发现其游憩带内自然与人文资源融合度好;形态组合多样化;资源呈现链式分布和组团分布特色;总体特性自然淳厚,奇趣温馨,开发价值大。因此定位游憩主题、形象、产品、市场,实现重庆都市区游憩业的可持续发展。     

信息不对称条件下的中国民营企业技术创新

在非对称信息背景下,建立了一个潜在者和在位者的竞争模型。在不确定条件下,相比潜在进入者,在位的垄断者有减少R＆D投资的动机,所以,潜在者将通过高于在位垄断者的技术创新投入进入垄断市场。通过应用数据包络分析测度国有及国有控股工业企业和民营企业的技术创新效率,表明中国民营企业将技术创新作为市场进入的重要手段。     

国际汽车经济的技术发展概况——基于专利数据的分析

世界汽车产业的第四次技术变革,为以发展汽车产业等战略性产业为主的中国提高自主创新能力,转变经济增长方式和提高经济增长质量提供了重要契机。文章主要对世界汽车产业的技术专利情况进行了分析研究,以了解当前世界汽车专利技术的发展概况,发现中国汽车产业的当前的发展差距和机会。     

宏观经济因素对国债收益的影响分析

利用主成分分析方法将影响国债的宏观经济指标分成宏观调控综合指标和通货膨胀综合指标,选取国债从2004年到2010年的收益率数据,构建多元统计回归模型,研究宏观经济因素对国债收益的影响。研究发现,国债收益率与通货膨胀影响综合指标正相关,受通货膨胀影响较显著。