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121.
乡镇财政困难主要有收入下降、支出膨胀以及债务负担沉重等方面的表,就其原因从其关联性有根本原因、主要原因、重要原因、直接原因以及导火索等五个方面。对此,笔者认为解决乡镇财政困难的出路可以在分析原因的基础上,结合其表现来具体分析。 相似文献
122.
On the Role of Weight Restrictions in Data Envelopment Analysis 总被引:3,自引:3,他引:0
Pedraja-Chaparro Francisco Salinas-Jimenez Javier Smith Peter 《Journal of Productivity Analysis》1997,8(2):215-230
This paper examines the role that weight restrictions play in Data Envelopment Analysis (DEA). It is argued that the decision to include a factor (input or output) in a DEA model represents an implicit judgement that the factor has a non-trivial weight. It therefore seems perverse to allow DEA to assign a trivial weight to that factor in assessing the efficiency of a unit. There is therefore a strong case for imposing restrictions on factor weights. However, many existing methods of weight restriction are in practice unwieldy. This paper proposes an alternative approach we term contingent weight restriction which is both practical and intellectually consistent with the DEA philosophy. The paper explores the implications of alternative methods of weight restriction using simulated data from a well known production process. 相似文献
123.
A Study of Accountants' Judgments With Respect to the Provision of Consolidated Financial Statements
The release of the Australian Accounting Standards Board AASB 1024. Consolidated Accounts. in September 1991 represents a fundamental shift in concept, criteria and approach. The Standard is based on the entity concept and adopts 'capacity to control' as the sole criterion for identifying related entities for the purpose of preparing consolidated financial statements. A conceptual (substance-over-form) approach is used to implement the control criterion. In essence, this approach requires accountants to make professional judgments about the existence of control based on the substance of group structures and arrangements rather than their legal form. Concerns about the subjectivity and possible variability of accountants' judgments cast some doubt on the operational effectiveness of the conceptual approach. In response to these concerns, this paper reports the results of an experiment that examines the consolidation judgments accountants make in response to a number of hypothetical scenarios. The purpose of this paper, therefore, is to provide some insights into the likely quality and reliability of consolidation judgments under the conceptual approach adopted by AASB 1024. The results indicate that accountants can be expected to exhibit broad consensus in their consolidation judgments. In addition, an analysis of the variables suggests that the degree of share ownership is the most significant factor in making such judgments. Nevertheless, other factors including the composition of the board of directors, the existence of a special arrangement, and interactions with the other variables also proved to be significant. Overall, the study provides tentative support for the conceptual approach adopted in AASB 1024. 相似文献
124.
A. D. Rikun 《Environmental and Resource Economics》1992,2(6):593-604
This paper examines a scheme of economic incentives for environmental protection, in which spatially differentiated pollution taxes are in use in compensating the pollution abatement costs. A simple mathematical model is described which determines an incentive system that encourages polluters to reduce the discharges to an acceptable level of ambient quality standards in a cost-effective manner. It is shown that the vector of pollution charges has to be proportional to the marginal abatement cost vector, but is smaller than the latter in magnitude. It is demonstrated that a necessary incentive effect may be achieved even if the total pollution charge is much lower (about three times) than the total abatement costs. It is also estimated how this charge incentive system reconciles conflicting criteria of cost-effectiveness and of equity. These conclusions are verified by numerical experiments with real data. 相似文献
125.
祁敬宇 《北京市经济管理干部学院学报》2007,22(3):11-15
本文运用SWOT分析法,从战略角度对北京CBD金融发展中的优势与弱势、机会与挑战,进行了分析和思考,并提出了自己的一些观点和建议。 相似文献
126.
我国财务会计概念框架重要性和可行性探讨 总被引:2,自引:0,他引:2
本文从各国财务会计概念框架的实践现状和会计准则的概念框架特征入手,对我国建立概念框架的重要性、可行性进行分析,同时对我国准则制订机构和制订程序的优化提出了初步的建议。 相似文献
127.
中国的《企业会计准则——现金流量表》要求所有企业从1998年开始编制现金流量表,它克服了传统财务报表所体现的、与应计制会计确认和计量程序相关联的局限性。但是现金流量表、资产负债表和利润表的决策有用性是否存在差异,还缺乏经验证据。本文设计调查问卷,要求财务报表使用者在21种决策背景下封三大报表的有用性追行评级。结果表明,现金流量表在许多决策背景下可以与利润表和资产负债表相媲美,而在以下决策背景下,现金流量表的评级大大高于其他两张报表:评价流动性,评价短期偿债能力,评价支付股利的能力,评价净利润的质量,突出净利润与现金余额之间的差异,预测财务危机,以及预测未来现金流量的金额与时间。 相似文献
128.
对公司的竞争力做评价时要借用大量的财务指标,然而这些财务指标在给予我们大量信息的同时也增加了分析问题的复杂性。考虑到各个财务指标之间存在着较大的相关关系,我们可以考虑使用因子分析方法,用几个不相关的综合指标来代替所有的财务指标。本文采用因子分析对我国家电上市公司做了全面的竞争力评价分析。 相似文献
129.
We examine the two traditions of content analysis: the first in which one substitutes words of a text with categories, and the second in which one looks for clusters of words that may refer to a theme. In the first tradition, preexisting dictionary categories give meaning to the words; in the second, meaning comes after the fact. Preexisting dictionary categories (the substitution model) are calibrated instruments applied within experimental designs that leave no space for doubt; meanwhile, the ability of the correlational model to conjure up complex themes from fragments of a text yields no unique solution. These differences have bearings on the production of new social knowledge. We expound on the epistemological foundations of the two traditions of interpretation and draw from them decision rules upon which one may rely for choosing among appropriate content-analytic tactics. Two reasons make this essay timely and critical: (1) the increasing variety of new content-analyticsoftware for particular purposes and (2) the almost exclusive focusing on software and technology at the expense of adjusting the choice of the software to the nature of the text. Two studies, one in historiometry, the other in autobiography, illustrate the liabilities and benefits of the two models of content analysis. 相似文献