风险导向审计及其在我国的应用分析

风险导向审计是以全局战略观的眼光评价客户的所有经营行为的有效性,将风险置身于审计的全过程。本文分析风险导向审计产生的背景与原因,对现阶段我国推行风险导向审计进行了可行性分析,并指出其局限性,最后提出相应的建议。     

对我国医药企业自主创新演化机制的分析

自主创新是当前商业界和学术界研究比较热的话题。政府相应地制定了一系列的政策和法规来鼓励企业进行自主创新。在这种背景下,我国的医药企业也积极响应国家的政策进行自主创新。然而,医药企业创新在实际操作中的行动方向差异很大。针对这种差异,笔者将医药企业创新划分成新功能创新和新设计创新两种,并且通过对一系列的数据和资料分析后,发现我国的医药企业的创新并非实质上的自主创新即新功能创新,而是新设计创新。文中对产生这种局面的演化机制进行了分析。     

物业税的开征对房地产市场的调控作用

从长期看,房价会随着经济的增长而增长。但我国房价近年来每年以30%～50%的速度增长肯定是有问题的。高房价成了目前中国社会各种矛盾的焦点之一。政府可以通过法律与制度来调整目前国内房地产市场严重的利益不均衡。而税收政策就是其中不可或缺的工具。文中从物业税设置的必要性、可行性等方面加以论述,讨论了物业税开征对房价的调控作用。     

Regional Unemployment in Transitional China: A Theoretical and Empirical Analysis

The purpose of this paper is to explain the pattern of regional unemployment in transitional China. A model is developed to explore how urban unemployment in the provinces is influenced by peasants' wages, formal sector wages, and the size of the formal sector. Evidence from panel data suggests that a significant indicator of high unemployment rates is greater Urban–Rural Income Inequality within the province. The hypothesis is that the urban–rural income gap produces migration, and more rural migrants substitute for urban workers, causing further urban unemployment.Since the economic reforms began in 1978, the non-state owned enterprises have been carrying an increasing weight in the economy, and they have contributed significantly to the rapid economic growth of China. Empirical evidence shows that economic reforms have reduced unemployment. The provinces that are still heavily dependent on the state sector are therefore more likely to experience higher unemployment.     

内部控制评价的比较分析

本文认为,根据评价主体的不同,内部控制评价可以分为外部评价和内部评价,具体有会计报表审计中的内部控制评价、内部控制审核、内部审计人员对内部控制的评价和内部控制自我评估。不同主体对内部控制的评价在目标、范围、方法、内容和程序等方面存在差异,本文比较分析它们之间的差异,对内部控制评价的未来发展趋势进行展望。     

基于粒子群优化的模糊聚类分析

基于求解实优化问题时,粒子群优化算法优于遗传算法。在基于遗传算法的模糊C均值聚类算法基础上,给出了基于粒子群的模糊C均值聚类算法,试验结果表明:该算法克服了传统的模糊C均值聚类算法的缺陷,同时在收敛速度方面明显优于基于遗传算法的模糊C均值聚类算法。     

论两种规模经济：专业规模经济和综合规模经济

当前国际上出现了一种“企业规模无关论”的新观点,与我国目前盛行的“唯规模经济论”截然相反。笔者以为,上述两论都失之片面,正确的理论是在承认的前提下,将规模经济分为两类:专业规模经济和综合规模经济。前者因专业化分工效应而扩大产销规模与市场份额;后者因企业(集团)内部协调成本小于市场交易成本而获得效应。随着市场发育和市场交易成本下降,拥有专业规模经济的企业集团,比之拥有综合规模经济的企业集团更能适应市场的变化与竞争。     

A Note on Minimax Mixture of Distributions Free Procedure for Inventory Model with Variable Lead Time

In recent papers, Moon and Choi (1998) and Hariga and Ben-Daya (1999)considered a continuous review inventory model with a mixture of backordersand lost sales in which the lead time, the order quantity, and the reorder pointare decision variables was studied. Moreover, they also develop a minimaxdistribution free procedure for the problem. While the demands of differentcustomers are not identical in the lead time, then we can't only use a singledistribution (such as Moon & Choi (1998) and Hariga & Ben-Daya (1999))to describe the demand of the lead time. Hence, we correct and extend the modelof Moon and Choi (1998) and Hariga and Ben-Daya (1999) by considering thelead time demand with the mixture of distributions. In addition, we also applythe minimax mixture of distributions free approach to the model by simultaneouslyoptimizing the order quantity, the reorder point, and the lead time to devise a practical procedure which can be used without specific information on demand distribution.     

我国第三产业发展地区差异问题实证分析

随着第三产业经济地位的提高,各地区第三产业协调发展具有越来越重要的意义。文章运用多元统计因子分析方法,对我国各地区第三产业发展地区差异的特征和变化趋势进行了定量分析。以分析结果为依据,提出一些有针对性的措施建议。     

股市现状需要"绿鞋"吗?--谈超额配售选择权

超额配售选择权是股票发行的一种弹性机制,俗称“绿鞋”(greenshoes)。本 文通过对“绿鞋”制机理与作用的分析,阐述了在上市公司运作机制不规范的 条件下, “绿鞋”制不宜施行的道理,提出了规范股票发行制度的建议。