刍议中国新会计准则的公允价值计量属性

2007年1月1日在我国上市公司中正式施行的新会计准则再次提及公允价值计量属性,引起了会计理论界和实务界的广泛讨论。本文重点研究了公允价值的适用范围、运用难点及解决方案。     

持久性收入对中国农民消费影响分析

运用弗里德曼的持久性收入假说分析我国农民的消费问题,并利用计量经济学的方法对中国历年农民消费统计数据进行分析,得出“持久性收入及持久性收入的边际消费倾向对我国现阶段农民消费支出影响较大”的结论,并从增加持久性收入和提高持久性收入的边际消费倾向两个方面就增加农民消费提出政策建议。     

苏曼殊爱情小说人物悲剧的审美特征

苏曼殊小说几乎都是一曲曲缠绵悱恻、凄楚哀怨的爱情悲剧,虽然它不能给人指出前途出路,给人更多的是彷徨、苦闷、失望,但它却揭示了悲剧的时代内蕴和社会性,揭示了封建道德观念给人的沉重枷锁,揭示了造成社会非人性的劣根,具有独特的审美特征。     

人的发展经济学与政府社会福利改进的基础

先天禀赋和后天发展机遇的不同,决定了社会中财富创造者在现有制度环境下财富分配成果的不同。因此,贫富差距的存在具有一定的必然性。文章证明了基于经济人假设建立起来的经济学自身并不能解决财富的有效分配问题。新中国的发展历程告诉我们,解决贫富差距问题不能走“杀富济贫”的平均主义老路,而是要通过有效的制度安排,例如通过合理的税收转移支付为穷人建立适当的社会保障体系,以维持社会的长治久安。为此,文章建立了政府社会福利改进的基础模型,并对所建模型进行了数字模拟,最后还解析了模拟过程和结果的政策含义。     

A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues

Financial statements can portray the financial position and performance of an entity from different perspectives. Two dominant perspectives are the proprietary and entity perspectives. These perspectives also feature in recent discussions by the IASB and the FASB in relation to their conceptual framework project. The adopted perspective will yield different presentations for a number of issues. This paper illustrates the implications for two controversial issues currently under discussion by the IASB and the FASB: accounting for changes in a reporting entity’s own credit risk when liabilities are measured at fair value, and the classification of certain obligations as either equity or liabilities. The paper explains why the adoption and consistent application of one perspective are important for standard setting and financial reporting to ensure the consistent presentation of an entity’s performance and financial position that can be correctly interpreted by users of financial statements against the background of the chosen perspective.     

Exploring the Impacts of McService on Customers’ Loyalty: An Emerging Market’s Perspective

The aim of the study is to examine the key service quality attributes that affect Korean consumers’ loyalty toward McDonald’s in Korea. A survey instrument was developed to examine the key service quality attributes that influenc Korean consumers’ loyalty. The surveys were distributed to Korean college students. The results of the study suggest that social place and employee service quality are the two major dimensions that significantly affect Korean respondents’ intent to return to McDonald’s. Interestingly, convenience, value, and food quality were not found to be major dimensions that impact Korean respondents’ intention to return to McDonald’s. This finding is starkly different from the common belief that McService is based on value and covenience, as emphasized by McDonald’s value statements. The results of the study suggests that Korean consumers view McDonald’s as a social gathering place and expect high service quality from McDonald’s.     

六安铁路物流基地选址及平面布置方案研究

为将六安市规划打造成为全国陆路型物流节点城市,发挥六安市区位及交通优势,推动地区产业升级、优化城市发展格局。基于六安地区铁路总图规划,结合城市经济、产业布局、交通条件、用地条件等,确定新建铁路物流基地选址。根据选址车站枣树店站的地理位置、铁路条件和功能分区设计,提出平行铁路布置方案与垂直铁路布置方案2个方案。经综合比选,推荐采用作业效率高、工程代价小的平行铁路布置方案,加快实现六安市物流产业网络化、集约化和信息化,促进区域产业升级转型。     

Applying complexity theory to explain partner cooperation: The role of transaction cost‐related factors and elements of relational exchanges

Using complexity theory, we seek to better understand the configurations of causal factors stimulating joint ventures' cooperation in Chinese manufacturing context. To this end, we adopt two dominant perspectives of transaction cost economics and relational exchange theory to identify transaction cost‐related factors and elements of relational exchanges as critical factors in joint ventures' cooperation. We apply fuzzy‐set qualitative comparative analysis on a sample of 268 joint venture partners to test research propositions. The findings indicate a need for competence trust and goodwill trust and also show that extorting rent cost should be emphasized. Results reveal those six configurations of causal factors that explain high intention to cooperate. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.     

Charity performance reporting,regulatory approaches and standard-setting

Internationally, there are strong calls for charities’ formal annual reporting to include non-financial performance information. Without the international standards common in other sectors, national accounting standard-setters often regulate charities’ reporting. Lacking evidence on approaches to encouraging/mandating charity performance reporting, and the effectiveness of these approaches, we ask: “How have different jurisdictions responded to calls for increasing performance reporting?”We conduct a benchmarking study that indicates differences in current reporting practices between Australia, New Zealand, the United Kingdom and the United States. By discussing both current regimes and proposed projects, we develop and illustrate a typology of regulatory approaches to performance reporting. These range from command and control, where standard-setters mandate specific performance reporting standards, through to market regulation, where charities and/or sector bodies acting as regulatory entrepreneurs determine what is to be reported. Between these extremes, the typology describes new governance approaches, with standard-setters partnering and collaborating with other actors. These approaches lead to different requirements with potentially significant implications for performance accountability in the respective jurisdictions. We argue that our regulatory typology contributes useful insights for the many jurisdictions grappling with how to regulate their charity sector and encourage performance reporting.     

An innovative service quality evaluation and improvement model

Importance-performance analysis (IPA) is a popular approach used by firms to focus resources on crucial attributes, reduce expenditure on non-critical ones and develop improvement and innovation strategies accordingly. However, IPA develops quality improvement plans based on inaccurate assumptions about the independence between importance and performance and lacks clear measurement standards, which may lead to inappropriate recommendations. IPA also does not account for desired versus adequate service. Therefore, this study proposes an innovative framework that integrates the advantages of IPA, the zone of tolerance concept, and Kano’s model. A case study conducted in a wealth management department in the banking industry demonstrates the effectiveness of the proposed methodology. The results indicate that the proposed approach recommends optimal service strategies to managers and outperforms traditional IPA.