Does the Reporting Location of Other Comprehensive Income Matter? The Investor's Perspective

In the context of changes mandated by the Chinese Ministry of Finance in January 2009 regarding the location in which other comprehensive income (OCI) is reported, this paper finds that reporting OCI on the performance statement significantly improves its value relevance. The improvement is driven by two OCI items: unrealised holding gains/losses on available‐for‐sale securities and the share of other comprehensive income of investees under the equity method. Our results show that the OCI reporting location matters, which supports the psychological perspective that investors pay more attention to salient information. Our findings lend strong support to the approach of standard setters in reporting OCI on the performance statement.     

鼓励我国民营企业境外投资的税收政策研究

民营企业境外投资对我国经济发展具有重要意义。本文认为目前我国涉及民营企业境外投资的税收政策不够完善,政府有必要通过制定相关税收法规,加强国际税收协调,完善纳税服务体系等措施鼓励民营企业境外投资。     

The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences

This article reviews the development of Chinese single-entry bookkeeping, the emergence of Chinese double-entry bookkeeping and evolutionary trends from single entry to double entry. It identifies the invention and basic nature of Chinese double-entry methods which have reflected cultural changes from within the society. Given this historical perspective, conclusions are drawn about the nature of social and economic change in China and the impact of outside cultural influences. Of particular importance to the timing of progress is the primitive form of double entry entitled Three Feet. This had its gestation about the same time as European innovations were occurring in response to economic and cultural changes which sponsored bookkeeping methods as described by Pacioli. A critical question for examination at present is whether cultural evolution in China can yet support complete integration of its own accounting principles and fundamental philosophies with Western accounting methods. This has proved to be difficult in the past.     

营改增对顺丰公司的财税影响研究

营改增是国家的一次重要税制改革,旨在减轻企业税负,深化供给侧结构性改革.分析民营快递企业顺丰公司在全面营改增后的三年时间里的相关财务数据与财务指标,从税负与财务绩效两个方面反映国家税收政策改革对顺丰公司的影响,结合企业实际情况给出应对措施.     

商业健康保险是否促进了居民健康——基于微观数据的实证研究

党的十九大报告明确提出全面实施"健康中国"战略,强调商业健康保险参与多层次医疗保障体系建设,服务广大人民群众健康保障的重要作用。明确商业健康保险如何从微观层面提高居民健康是有效发挥其助力"健康中国"作用的前提与基础。本文基于中国健康和营养调查(CHNS)2000～2015年面板数据,利用面板工具变量法解决内生性,考察商业健康保险对居民健康水平的影响,同时对不同收入阶层和年龄阶段进行异质性分析,并进行机制探讨。研究表明,商业健康保险能够显著提高居民的健康水平,而且这一正向影响对高收入阶层和中年人群的正向影响更为明显。此外,机制分析表明商业健康保险能够提高居民的医疗服务利用,改善居民健康行为,从而提高健康水平。     

新兴产业中的中小企业发展战略分析

本文界定了中小企业的概念,并研究了新兴产业中中小企业的发展障碍和战略选择。指出中小企业的发展障碍主要是原材料、零部件、资金与其他供给的不足,顾客的困惑与等待观望和被替代产品的反应。相应地,企业应选择的战略为塑造产业结构,正确对待产业发展的外在性,注意产业机会与障碍的转变和选择适当的进入时机与领域。     

用图式理论分析庞德意象主义诗歌

庞德意象主义诗歌研究在英美文学领域以及外语教学领域都越来越受到重视。通过介绍庞德及其意象主义诗歌和图式理论,探讨了图式理论在分析庞德意象主义诗歌中的作用,旨在为英语爱好者的英语文学学习提供新的角度和方法来认识庞德及其意象主义诗歌,同时,联系中国古典诗歌,加强与巩固中国传统文化的学习。     

积极探索商业银行全面危机管理的新思路

全面危机管理是现代商业银行的重要管理理念和方式.推行全面危机管理,是商业银行加强管理、防范和消除危机的根本措施,是遵循国际惯例、适应监管要求的必然选择.