运用分析程序甄别上市公司审计风险点探析

随着审计市场竞争的加剧,合理分配审计资源,正确甄别审计风险点的问题就显得尤为重要。运用分析程序可以在很大程度上帮助解决这个问题。笔者认为,分析程序是以财务资料以及非财务资料之间的表面关系和可以预测的关系,通过比率分析、趋势分析等指标发现异常情况,评估财务信息,分析财务信息的合理性的审计方法。企业的经营活动所表现出的资金运动有其内部规律性,复式记账又使各会计科目和会计报表之间保持着一定的勾稽关系,通过企业财务资料以及非财务资料的分析程序,发现异常情况,进而通过对异常情况的查证,判断出现异常情况是否合理和正确,…     

对邮政企业开展书业连锁经营的建议

文章阐述了书业连锁经营的含义,介绍了国内书业连锁经营的成功模式,分析了邮政企业开展书业连锁经营的优势与劣势,探讨了书业连锁经营的策略。     

军队采购中的信息不对称问题及对策分析

军队采购作为一种微观经济行为，其中．必然存在信息不对称现象。本文运用信息不对称理论对军队采购中的信息不对称现象进行分析，并提出解决军队采购中信息不对称问题的几点建议和对策。     

日本管理会计方法与组织经营方式关系研究

本文首先从日本管理会计哲学思维方式的转变入手,从多方面对日本管理会计所特有的成本企划、比例增加回收期法、利润业绩评价法等方法进行了探索与研究,研究证明对日本管理会计的认识不能仅仅停留在哲学思维方式的转变层面,应结合其经营环境经营方式和发展性的特征对其科学性进行探讨,以期达到借鉴的作用。     

Events and economic forecasting models

In the June 1972 issue of Futures, Olaf Helmer developed the idea of cross-impact analysis to include both events (singular occurrences) and trends (gradual developments).¹ The present article pursues further this idea, using an econometric forecasting model to represent the economic trends in an economy, and a sequential cross-impact method to analyse the events which could change its course. The application of this idea, also described in the article, suggests a procedure for improving the communication between model builders and final users.     

新兴的木糖醇工业及展望

本文综述了木糖醇（木糖）工业生产和技术的发展,存在的问题和我们的对策与展望。     

Income Distributive Effects in the Brazilian Economy

Studies aiming to evaluate the structural distribution of economic impacts usually treat consumption demand as an exogenous variable. In this case, the Leontief matrix multiplier lacks the multiplier process via the consumption function that one customarily finds in a Keynesian model. To regard the consumption as a fictitious production activity is not the appropriate procedure. Instead, the Keynesian consumption function is introduced at a disaggregated level. For that, a matrix multiplier was formulated in order to combine Leontief's propagation process with the Keynesian propagation process. This matrix includes the effects of endogenous changes in consumption demand. Based on the present production structure in Brazil, the results show how the propagation effect directs the induced income towards capitalists, depriving wage earners. The model also allows for evaluation of diverse effects of the propagation process according to income and consumption coefficients by sector.     

Earning functions in Portugal 1982–1994: Evidence from quantile regressions

This paper uses quantile regressions to describe the conditional wage distribution in Portugal and its evolution over the 1980s as well as the implications for increased wage inequality. We find that, although returns to schooling are positive at all quantiles, education is relatively more valued for highly paid jobs. Consequently, schooling has a positive impact on wage inequality. Moreover, this tendency has sharpened over the period. We also find that most of the estimated change in wage inequality was due to changes in the distribution of the worker's attributes, rather than to increased inequality within a particular type of worker. this version: January 2000     

Entry and Competition in the Postal Market: Foundations for the Construction of Entry Scenarios*

This paper presents a model of entry and imperfect competition, which is inspired by the product differentiation literature and incorporates facts pertaining to the postal sector. There are two operators: incumbent and potential entrant. The entrant offers only one of the products (commercial mail) with a specific technology and delivers only to part of the addressees (located in low cost areas). Its degree of coverage is viewed as a quality attribute; it affects demand and hence market share. The incumbent faces a USO while the entrant is an unregulated profit maximizing firm. To illustrate the potential applications of our approach, we provide some numerical simulations of entry scenarios.