浅谈价值工程在地下管线探测项目设计方案评价中的应用

价值工程作为一种将功能与成本、技术与经济相结合而进行技术经济评价的方法,又称为价值分析。本文通过结合地下管线探测项目的具体实例,探讨了在具体的施工过程中,为了在降低工程成本的同时能够有效的保证施工工程的质量和进度,如何采用价值工程的方法选择以及优化施工组织设计的方案。实践证明,在施工项目中应用价值工程的方法不仅能够完善施工方案,还能有效确保施工进度并且能够有效提高利润,最重要的是还能够很好的保证施工质量。     

融资渠道与中国区域技术创新

运用2011-2016年中国内地31个省份面板数据，通过固定效应模型检验不同融资渠道对全国以及东中西部地区技术创新的影响。结果表明：①债权融资在整体上对技术创新影响不显著，分地区看，其在东部地区发挥了促进作用，而在中西部地区则起到抑制作用；②从整体及中西部地区看，股权融资对技术创新的影响不显著，且抑制了东部地区技术创新；③对股市板块进行细分后，整体上股权融资中只有创业板股权融资显著促进了技术创新水平提升，主板和中小板的作用均不显著。     

法制环境、管理者能力与企业债务契约

本文从管理者能力的视角出发,选取2010-2018年沪、深A股上市公司为样本,实证分析了管理者能力对债务契约的影响及其影响路径。研究证明:管理者能力越强,企业的债务期限结构越短、债务融资成本越低。进一步研究发现,在不同的法制环境中,二者的关系存在异质性,即管理者能力对债务期限结构、债务融资成本的影响在法制环境较高的地区较为显著。本文丰富了企业债务契约的影响因素,探寻了管理者能力影响债务期限结构、债务融资成本的路径。     

International Evidence on the Matching Between Revenues and Expenses

This study investigates the time‐series trend and determinants of matching between revenues and expenses in a sample of 42 countries. We find that the decline in matching documented by Dichev and Tang ( 2008 ) is not unique to the United States, but is a worldwide phenomenon. Our results show that matching is weaker in countries with (i) wider use of accrual accounting; (ii) a larger proportion of firms reporting significant special items; (iii) slower economic growth; (iv) more research and development activities; (v) larger service sectors; and (vi) stronger investor protection. We find no evidence that mandatory adoption of International Financial Reporting Standards affects matching. Changes in accounting and economic factors collectively explain the downward trend in matching. Overall, the results suggest that both accounting and economic factors are important determinants of matching over time and across countries.     

Accounting Standards Harmonization and Financial Integration

We empirically examine whether adopting a uniform set of accounting standards mitigates information frictions in financial markets and facilitates market integration. Using a difference‐in‐difference design, we find that after the mandatory adoption of IFRS local stock returns incorporate more global information and at a faster speed. The effect of IFRS adoption is stronger in countries where there are larger improvements in accounting comparability and for firms with a larger increase in foreign ownership. Overall, our results suggest that accounting standards harmonization facilitates financial market integration.     

Entrepreneurship and industrial clusters: evidence from China industrial census

Small Business Economics - This article studies the synergy effect of entrepreneurship on China’s industrial cluster. We propose an extension to Duranton and Overman’s (The Review of...     

社会化视域下企业自愿性人才流失现状及对策建议——以高校毕业新员工为例

社会化使新员工明晰了任务角色,帮助新员工完成职业进化,从根源上审视人和企业的不匹配问题,为高层次新员工流失困境的突破提供了崭新的视角。文章在阐述我国高校毕业新员工自愿性人才流失概况,挖掘其离职深层原因的前提下,探究组织社会化对人才流失的预防和规避作用,并分别从新员工自身和企业环境这两个角度提出相应对策。     

城市生命线系统危机分析与评估

城市生命线系统出现问题,可能造成整个城市瘫痪,易引发社会危机,是城市公共安全的重要领域.根据城市生命线系统承载的物质及能量的特性、脆弱性和可能引发的连锁效应,分析和评估城市生命线系统危机特征和种类,得到具体的危机源;分析和总结我国城市生命线系统危机管理现状和控制效果,发现其存在的主要问题,进而提出改进我国城市生命线系统危机管理的对策措施建议.