控股股东杠杆增持与审计定价

基于审计成本效益理论和审计风险溢价理论,以2015—2020年我国A股上市公司数据为样本,检验控股股东杠杆增持与审计定价的关系及内在机理。结果表明,控股股东杠杆增持与审计定价正相关。控股股东杠杆增持行为主要通过提高审计师风险溢价以及增加审计投入对审计定价产生促进作用。上述关系在企业存在控股股东股权质押、法律环境较为严格时得到强化,而较好的信息披露质量以及较高的股权制衡度会削弱控股股东杠杆增持与审计定价的正相关关系。同时,控股股东杠杆增持带来的风险溢价效应会抑制审计师出具标准的审计意见,损害审计质量。研究结论有助于强化审计师对控股股东杠杆增持的风险认知,进而为进一步提升审计报告质量、强化投资者保护提供了增量证据。     

中小制造企业实施ERP的模型研究

随着经济的不断开放,我国中小企业面临着来自于世界范围内的激烈的市场竞争。我国的中小企业是国民经济中最具活力的组成部分,国内生产总值的60%、工业利润的40%是由中小企业贡献的,其重要作用不可低估。但是面对国内外日趋激烈的市场竞争,绝大多数仍在沿用传统管理模式的中小企业处于极为被动的地位,承受着极大的市场压力。因此,完成企业信息化建设,以ERP技术提升企业的核心竞争力,已成为摆在我国中小企业面前的重要使命。针对中小企业实施ERP存在的诸多问题,本文提出了中小企业实施ERP的模型,并着重分析了企业实施ERP能力成熟度和企业流程重组。     

Alarms Remain,Efforts Continue

China must come to terms with the fact that it has quality problems in at least 1% of its products. Though there is no country in the world that can completely avoid problems,given the responsible role China plays on the international stage,China should stop to take a look at itself and find ways to improve.China must examine herself carefully,when looking at the production chain;we have to keep aware that some alarms still remain.     

Foreign Diplomats Cooking Chinese Dishes

The 2nd Chinese Cuisine Contest for Foreign Dip- lomats(Shanghai),a large-scale activity as part of the 1st Shanghai Shopping Festival,was held at 15:30 on Septmeber 22 in Shanghai with the theme of"The Passionate Shanghai". The Contest was organized by the China Interna- tional Foreign Public Relations Association(CIFPRA) and the Shanghai Cuisine Association with Shanghai Taifeng Packaging Co.,Ltd.as its co-organizer.The undertakers included Beijing Oulunduo International Public Relationship Company,Shanghai Xinchao In- ternational Trading Company and Shanghai Shengen Advertisement Company.     

New China''''s New Energy

In the 20th century,the industrial civilization has grown by leap and bounds with fuels like coal,petroleum,and natural gas as its power.Human beings,however,are plagued with two big problems-energy exhaustion and environmental pollution-when enjoying the excellent material life thanks to the modern civilization.They are gradually developing and adopting new energy with the hopes of solving the two problems and achieve a sustainable economic growth.     

Super Ministries,Better Administration

Chinese lawmakers on March 15th endorsed a State Council proposal for institutional overhaul of the central government,which involves the establishment of＂super ministries＂concerning energy,transport,industry and environmental protection.     

医学图像基本预处理简析

图像处理技术已广泛应用于各种医学应用领域,在医学图像处理技术的帮助下使得医生对疾病的诊断变得更加容易,同时还降低了误诊率.本文对图像增强、边缘检测、细胞形态学分析相关技术进行了阐述,提出自已的观点.     

Changing Prices in a Weak Housing Market

Since November 2007,the trade volume of commercial housing has witnessed a drop across China.With the downturn of real estate,there have been numerous reports that housing prices are headed down.Headlines in newspapers have read＂House Prices Falling Faster in Shenzhen＂or＂Are Housing Prices in Guangzhou Reaching the Inflection Point？＂It is even reported that a guest on CCTV＇s Half-Hour Economy declared a 20 percent drop in housing prices in Guangzhou.     

经济困境中广告代理的出路

在现在全球经济衰退的情况下，我们不知道一切是否会往积极的一面发展。这个时期，人们都非常关注投资的有效性，要做出各种各样的选择，首要的是要根据顾客的需求，注重差异性。做强势品牌还是其他品牌，都必须要作出选择。     

“四大”分所落户能否缓解区域企业融资约束？——基于多时点双重差分模型的实证检验

融资约束是掣肘企业发展的关键因素之一,知名事务所分所落户能否缓解企业融资约束仍有待探索。基于2007—2021年沪深A股上市公司的面板数据,将“四大”分所落户视作准自然实验,构建多时点双重差分模型,探究其对企业融资约束的影响及内在机理。结果表明,“四大”分所落户显著缓解了当地企业融资约束程度。机制检验及进一步研究发现,“四大”分所落户通过改善当地营商环境和提升企业透明度两个渠道来缓解企业融资约束,且缓解效果因企业性质和内外部治理水平不同而存在差异。研究结论为深入推进会计师事务所做强做优、做专做精提供参考,同时也对破解企业融资困境,促进资本市场资源配置和区域高质量发展具有一定启示意义。