基于目标成本管理的成本控制的文献综述

在企业的发展中,采取相关措施降低企业的生产经营的成本,提升企业的经济收益,增强企业的竞争力是企业成本控制的最终目的.确定目标成本是成本管理的核心点,成本管理是成本控制的重要载体.本文基于国内外现有的研究成果,分别从目标成本,目标成本管理和成本控制三个方面梳理现有理论研究,最后,基于国内外相关理论研究,提出了目标成本管理角度的成本控制未来研究重点:实施目标成本管理后,成本控制上的改善和遇到的其他细节问题和对应解决办法,以及进行新的投资项目时,如何更精确地确定目标成本.     

EVA在网易公司业绩评价中的应用

随着我国互联网企业的发展,传统的业绩评价方法不能完全适应互联网企业对于业绩评价的要求,如何客观、公正、有效的对互联网企业的业绩水平进行估计成为了实务界需要攻克的难题.以股东财富最大化为目标的经济增加值业绩评价方法更能真实并且科学合理的反应企业的经营业绩,为企业的价值评估提供参考.本文介绍了互联网企业界定和EVA相关理论基础,以互联网行业的网易公司为例,以2017～2020年的财务数据为基础,分析EVA在网易公司的应用,并得出启示和建议.     

基于价值链视角的钢铁企业环境成本控制研究——以B企业为例

钢铁行业作为我国国民支柱产业,为我国经济发展提供了重要作用,同时由于其高能耗、高排放、高污染等问题,给企业带来了较大的环境成本压力,因此,钢铁企业主动进行环境成本控制尤为重要.本文基于价值连视角对钢铁企业环境成本控制进行研究,选取B企业为例.将环境成本控制的重点放在根据内外部价值链分解的各个价值活动中,并进行针对性的分析,为其他钢铁企业提供思路.     

The effectiveness of chief financial officer board membership in improving corporate investment efficiency

The key roles of the Chief Financial Officer (CFO) in firm operating performance, corporate strategic choices, and corporate governance have been increasingly emphasized in recent decades. In this study, we empirically investigate the relation between CFO board membership and corporate investment efficiency to determine whether CFO presence on the board reduces firms’ propensity to over- or underinvest. We find that CFO board membership is significantly associated with a decreased level of corporate over- and underinvestment. Further, the positive effects of CFO board membership on corporate investment efficiency are greater for firms with greater information asymmetries. Last but not least, we find that the improved investment efficiency experienced by firms with CFOs on their boards has a positive effect on the firms’ future performance. Overall, we find that CFO board membership is associated with improved investment efficiency and firms’ future profitability. By documenting the real business impact of CFO board membership on investment efficiency and firms’ future performance, we add bricks to the literature on board composition and how it influences firms’ strategic choices and performance. Our findings suggest that having CFOs on boards could benefit firms’ investment practices, which directly relate to corporate strategic performance.

     

创新型人才培养的教学模式研究——以财务管理课程为例

随着社会进步,培养创新型人才的需求增加。但现有教学模式以教师为主导,重教轻学,忽视学生的学习主动性。本文以财务管理课程为例,探讨适合培养创新型人才的教学模式,提出翻转课堂、案例教学法、引入慕课,为其他课程进行教学模式改革提供借鉴。     

Change point estimation in panel data with time-varying individual effects

Existing panel data methods remove unobserved individual effects before change point estimation through data transformations such as first-differencing. In this paper, we show that multiple change points can be consistently estimated in short panels via ordinary least squares. Since no data variation is removed before change point estimation, our method has better small-sample properties compared to first-differencing methods. We also propose two tests that identify whether the change points found by our method originate in the slope parameters or in the covariance of the regressors with individual effects. We illustrate our method via modeling the environmental Kuznets curve and the US house price expectations after the financial crisis.     

一种毫米波宽波束天线的设计

虽说知识经济直到二十世纪末叶才初现端倪,然而知识经济理论的相关探索却是渊源有自.本文试图通过阐释熊彼特、马克卢普、罗默这三位经济学大家的观点学说,同时给出笔者粗浅的心得体会,以推动对知识经济现实进展的深入研究.实践表明,理论并非总是灰色的.     

小微企业融资中银企信任影响因素及提升策略研究——基于江苏省412家小微企业的实证分析北大核心

银企信任水平关系到银行对小微企业的认可程度,而研究其影响因素对小微企业能否从银行获得资金支持具有重要的理论和现实意义。本文构建了银企信任初始及持续阶段的影响因素指标体系,并以江苏省不同区域412家小微企业为样本开展实证研究。逐步回归结果表明:在初始信任阶段,银行重点关注小微企业及企业主的基本特征,且担保机构的增信作用在此阶段较明显;而在持续信任阶段,小微企业及企业主部分基本特征对银企信任影响不显著,但长期的银企信贷合作仍未提高小微企业的感知信任度。因此,应从提升小微企业自身条件、加强银企合作、创新担保模式等方面,共同缓解小微企业的信贷融资约束。相对于已有研究,本文从动态视角分析两阶段银企信任的关键影响因素及差异,并分析担保介入对不同阶段银企信任影响的区别,在研究视角和影响因素选取上具有一定的理论贡献和学术创新。