对年终奖新纳税办法理解的质疑

对《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发[ 2 0 0 5 ] 9 号)中新的计算方法如何理解,在社会各界引起了广泛关注。敦吉电子物流中心(上海)有限公司财务部的万鹏飞作者针对其中的计算公式,尤其是速算扣除数的确定问题,提出的看法与建议具有启示性。     

LONWORKS现场总线质量控制技术在油田生产中的应用

现场总线是一种安装在生产过程区域的现场设备或过程仪表和控制室内的自动化控制系统之间的开放式、数字化、双向串行、多节点的数据通信总线。该技术是近年来随着计算机、通信、控制技术的进步，数字通信网络应用到工业过程现场控制后，逐渐发展．并得到广泛应用的现代控制技术，目前，比较有名的有FF、Profibus、LONWORKS、HART、CAN等总线。     

从澳大利亚的会计行业管理看我国会计社会团体的发展

澳大利亚会计社会团体概况澳大利亚有三个会计社会团体,分别是:注册会计师协会(CPA-Australia,)拥有10.3万名会员;特许会计师协会(ICAA),拥有3.5万名会员;全国会计师协会C,拥有1.5万名会员。它们分别有自己的章程,实行公司化管理,都具有悠久的历史。这三个协会除人数不同外相差不多,在此,笔者主要介绍注册会计师协会的有关情况。澳大利亚注册会计师协会始建于1886年,前身是公司会计师协会。当时正处于第一次工业革命时期,机器大工业代替了工场手工业,对会计核算的要求提高了,迫切需要大批会计专业人才,会计社会团体应运而生,公司会计师…     

Financial statements based bank risk aggregation

One of the major challenges involved in risk aggregation is the lack of risk data. Recently, researchers have found that mapping financial statements into risk types is a satisfactory way to resolve the problem of data shortage and inconsistency. Nevertheless, ignoring off-balance sheet (OBS) items has so far been regarded as the usual practice in risk aggregation, which may lead to deviations in conclusions. Hence, we improve the financial statements based risk aggregation framework by mapping OBS items into risk types. Based on 487 quarterly financial statements from all 16 listed Chinese commercial banks over the period 2007–2014, we empirically study whether the overall impact of OBS activities and the individual impact of each of the OBS risk types on total risk depend on bank size. Moreover, this research divides the sample into two subsets, during and after the subprime crisis, to find out how the subprime crisis affects risks of Chinese banks. Our empirical results show that although OBS credit risk is positively linked to total risk while OBS operational risk is negatively linked to total risk for both large and small banks, the overall impact of OBS activities on total risk depends on bank size. The overall OBS activities are positively related to the large bank’s total risk while they are negatively related to the small bank’s total risk. Besides, we also found that it is the increase of liquidity risk and market risk that leads to the larger total risk of Chinese banks during the subprime crisis.     

Risk measurement distortion: an improved model of return smoothing

We examine the effects of smoothed hedge fund returns on standard deviation, skewness, and kurtosis of return and on correlation of returns using a MA(2)-GARCH(1,1)-skewed-t representation instead of the traditional MA(2) model employed in the literature. We present evidence that our proposed representation is more consistent with the behavior of hedge fund returns than the traditional MA(2) representation and that the traditional method tends to overstate the degree of smoothing observed in hedge fund returns. We examine methods for correcting the distortive effects of smoothing using our representation.     

Experiencing meaningfulness climate in teams: How spiritual leadership enhances team effectiveness when facing uncertain tasks

This study integrates social information processing theory with leadership and climate literature, and aims to produce novel theoretical insights into whether and how spiritual leadership and task uncertainty foster conditions to enhance meaningfulness climate and subsequent team effectiveness in China. Team effectiveness was operationalized as team performance and team organizational citizenship behavior (OCB). Based on data collected at three time points over 12 months from multiple sources of 123 teams in China, we found that spiritual leadership was positively related to team performance and team OCB through meaningfulness climate. Further, the relationship between spiritual leadership and meaningfulness climate was stronger for teams with high task uncertainty than teams with low task uncertainty.     

基于产权行为研究的人力资源会计模式再造

对于人力资源会计的艰苦探索,至今仍一直园囿在成本会计与价值会计之间,一方面完全忽视对人力资源作为会计的对象所据以被引入其处理流程的会计事项之确认,另一方面却盲目强调会计模式对人力资源的成本与价值之计量。事实上,这不仅没有真正再现其投资的成本与所产出的价值,而且也没能最终确立一个完整的对人力资源之会计模式。鉴于此,有关的研究可以着眼于对人力资源的产权运作过程进行深入地分析,把所涉及的主体之产权行为系统地划分为人力资源产权投资和人力资源产权交易两种运作形式,以及由之而导致的人力资本收益分配一种运作结果,在此认识基础上,据以再造人力资源的会计模式。     

信息不对称视角下我国工业企业碳排放权分配与定价机制研究

设计完善的碳交易体系能够为我国实现碳达峰与碳中和目标作出重要贡献,其中,合理的碳排放权分配和定价机制能够通过形成有效的价格信号来促进企业的节能减排行为。本文提出了一个信息不对称情况下的碳排放权定价与分配的混合机制,该机制通过结合单一价格机制和单一数量机制的优点,能够实现有效的信息激励,促使企业将其自身真实的排放信息上报给决策者,用以制定最优政策目标。基于我国投入产出数据以及工业企业微观数据,并利用可计算一般均衡模型的仿真模拟对理论假设进行了验证。结果表明,本文提出的混合机制的减排效果优于单一碳税机制和单一碳排放权交易机制,最接近于完全信息情景,因而能够在实现碳排放总量控制的情况下形成有效的碳价信号。     

企业履行环境责任与绿色经济发展的实证研究

企业是经济生产的主要参与者,其在创造财富的同时必须承担起保护环境的社会责任.本文分析了近年来我国企业履行环境责任的现状和绿色经济的发展趋势,选取我国东部、中部和西部地区的16个省(直辖市、自治区)为研究对象,利用2010—2017年的相关数据,通过stata14.0面板模型对企业履行环境责任和绿色经济发展的关系进行研究...     

暂时性盈利、风险与市盈率——来自中国A股的证据

本文首先考察了中国A股公司市盈率的截面和时间序列的变动行为,并探讨了市盈率与暂时性盈利、风险之间的关系,发现市盈率存在显著的均值回归现象,在长期中市盈率存在着收敛趋势,而这种趋势可以部分地由暂时性盈利的存在来解释。其次,本文发现与CAPM-β相比,Fama-French(1992)模型中的规模、账面/市价比率能更好地解释中国A股市盈率的截面变动。