我国会计师事务所信息化发展现状及对策研究

互联网的普及和信息化时代的到来让每个行业的数据快速增长,大数据时代的接踵而至更是让各行各业的数据呈指数型增长。会计师事务所与各个行业都有接触,其日常接触的数据量之大是很多行业所不能相比的,其信息化程度的高低有时直接影响审计效率和审计效果。然而我国会计师事务所信息化程度与国际大型会计师事务所相比依然有较大差距,我国会计师事务所信息系统审计发展并不是很高。本文将我国会计师事务所信息化发展的现状与国际会计师事务所信息化现状进行对比,尝试阐释导致这些现象发生的原因并提出相关的改进措施。     

轻资产运营模式下海尔智家财务战略经验借鉴

轻资产运营模式的出现较晚。对轻资产运营模式的研究,大多与财务绩效、财务风险结合。与企业战略结合的研究,有待进一步尝试。本文以家电行业知名品牌海尔智家为例,将轻资产运营模式与财务战略相结合,对财务战略进行分析,并对实施的效果进行评价,以此为其他企业提供经验借鉴。     

Tariff quota administration in China's grain markets: An empirical assessment

In 2016, the U.S. launched a trade dispute against China at the World Trade Organization, arguing that China has been restricting its grain imports via tariff quota administration. Despite sharp criticisms by the U.S., the extent to which the grain imports were restricted in China remains largely unknown, primarily due to that China's grain import behaviors are still under-researched. The U.S. grain export sector might actually gain little from China's grain trade liberalization in the short run, since China has become less import dependent on the U.S. through the pursuit of import diversification. In this context, this article aims to quantify impacts of the tariff quota administration on China's grain imports from its trading partners. We calculate ad valorem tariff equivalents of the tariff quota administration and then estimate import demand elasticities using a source differentiated import demand model. We find that the tariff quota administration might have reduced China's quota fill rates for the grain commodities by 10–35% during 2013–2017. In particular, the U.S. wheat exports to China were largely negatively affected. We also find that the tariff quota administration in China acts like a variable import levy—its import restrictiveness varies negatively with world prices, leading to lower import demand elasticities.     

论Linux操作系统

Linux操作系统是与Windows和UNIX并存的三大主流操作系统之一。本文讨论了Linux的产生、特点、发布版本、发展方向及在中国的发展状况。     

计量管理对于企业发展的作用研究

计量管理作为企业全面管理的重要内容,也是企业实现质量管理的关键,对于保证企业产品质量,提高企业的经济效益具有非常重要的作用。文章概述了企业计量管理工作的特点,提出了企业计量管理对于企业发展的作用,并分析现阶段我国企业计量管理工作存在的问题,最后阐述了完善我国企业计量管理工作的有力措施,可以为相关计量工作人员开展计量管理工作提供参考。     

Enhancing hospital supply chain performance: A relational view and empirical test

Improving hospital supply chain performance has become increasingly important as healthcare organizations strive to improve operational efficiency and to reduce cost. In this study, we propose a research model based on a relational view, delineating the factors that influence hospital supply chain performance: trust, knowledge exchange, IT integration between the hospital and its suppliers, and hospital–supplier integration. Testing results of the research model based on data from a sample of 117 supply chain executives from U.S. hospitals show positive direct effects: (1) from trust and from IT integration to knowledge exchange respectively; (2) from knowledge exchange and from IT integration to hospital–supplier integration respectively; and (3) from hospital–supplier integration to hospital supply chain performance. The results also show the following indirect effects: (1) the influences of knowledge exchange and IT integration on hospital supply chain performance are partially and fully mediated by hospital–supplier integration, respectively and (2) the influences of trust and IT integration on hospital–supplier integration are fully and partially mediated by knowledge exchange, respectively. In addition, the results show the following moderating effects: (1) hospital system membership moderates the relationships between IT integration and knowledge exchange and between trust and knowledge exchange; (2) hospital environmental uncertainty moderates the relationship between trust and knowledge exchange; and (3) trust moderates the relationship between knowledge exchange and hospital–supplier integration. Implications of the study findings and directions for future research are discussed.     

Performance-related pay in Chinese professional sports

There have been numerous research studies and discussions of performance-related pay (PRP) in the human resource management literature, but very little research on PRP has included samples from non-Western societies. Moreover, few have studied PRP in the sport sector. The present study supports an expectancy model framework for PRP for professional athletes in China. The findings indicate the importance of the valence for monetary incentives, the instrumentality of performance for these incentives and clear individual and group objectives for improving performance. Comparisons for individual versus team and for females versus males yield important differences in the perception of the components of PRP programmes.     

N36锆合金管气相渗氢试验方法研究

采用气相渗氢装置对N36锆合金成品管进行渗氢试验,对渗氢后的管材进行金相分析及氢含量分析,研究了渗氢温度、 保温时间、 气流量对N36锆合金管材中氢含量及氢化物的影响.结果表明:当渗氢温度由350℃增加到400℃时,氢含量增加,氢化物形貌由颗粒状变为长条状;当保温时间由1h增加到6h,氢含量增加到470ppm,氢化物呈环向分布.     

不完全信息下联盟组合形成动态博弈分析

在回顾和梳理联盟及联盟组合形成理论的基础上,从成本-收益决策的视角构建了两阶段的动态博弈模型,探讨了在不完全信息下联盟组合形成的动态机制和稳定均衡条件,旨在为企业组建联盟组合提供决策分析框架,进一步推进以焦点企业为研究对象的联盟组合研究。     

石油经济大事(2009年9月)

1日中国石油天然气股份有限公司(中国石油)与华能国际电力股份有限公司(华能国际)签署战略合作框架协议.根据协议,中国石油与华能国际将本着优势互补、互惠互利、共同发展的原则,充分发挥各自优势,积极开展天然气发电项目合作,开发天然气销售稳定用户,并参与天然气调峰,同时增加华能国际清洁能源发电装机.