阿里巴巴并购饿了么的动因和财务风险分析

在经济全球化的背景下,为扩大企业经营规模,并购成为企业很好的选择。论文以阿里巴巴收购饿了么为例,研究阿里巴巴收购饿了么的动因,分析并购为阿里巴巴这个典型的互联网企业带来的财务风险,并为互联网企业的并购提供宝贵的建议。     

浅析企业战略成本管理存在的问题及对策

基于新冠肺炎疫情对企业的影响,做好战略成本管理工作对提高企业适应当前市场环境的能力、规避财务风险具有重要意义。论文结合工作实践经验,以战略成本管理的概述作为切入点,剖析企业战略成本管理的现状及存在的问题,提出解决战略成本管理问题的具体对策。     

京津冀要素市场一体化进程中金融支持项目审计

京津冀协同发展背景下,为推进京津冀要素市场一体化发展,金融机构通过一系列金融项目给予大力支持,对要素市场供给中金融支持项目审计的研究具有现实意义,且能够为金融政策和措施发挥实效提供参考.文章以京津冀要素市场一体化及金融支持项目概况为基础,结合风险识别阐述了金融支持项目审计的要点.立足全局,结合审计要点提出了京津冀要素一体化进程中金融支持项目审计的对策.     

新租赁准则对快递业上市公司财务指标的影响研究

随着全球经济的不断发展和进步,现如今租赁已经成为很多企业和公司进行融资的一种重要方法和手段,在市场经济中发挥着非常重要的作用.与此同时,租赁准则也在不断发生改变,能够更加真实地反映相应的市场经济活动.文章通过探讨和研究新租赁准则对快递业上市公司财务指标的影响,提出了相关的建议和对策,希望能够起到参考和借鉴的作用.     

基于战略视角的财务状况质量分析——以SY重工为例

了解和掌握企业的整体状况及发展质量是利益相关者保护其权益的关键,也是市场经济健康发展的必然要求.财务数据一方面能够体现企业进行的经济业务活动,另一方面又能检验企业经济活动的执行情况.因此,有效分析企业财务状况质量对综合评价企业的质量具有重要意义.文章从战略视角出发,参考SY重工2019年财务报告数据,对其发展战略及管理质量进行了评价.     

Integrating sustainability and resilience in the supply chain: A systematic literature review and a research agenda

Sustainability has emerged as an important industrial strategic outlook expanding beyond organizational boundaries to include the supply chain. Simultaneously, the industry has also been faced with supply chain resilience concerns. Research on the intersection of supply chain sustainability and resilience is nascent and is a consequence of their observed mutual influences. However, confusion about concepts, implementation methods, and measurements of sustainable and resilient supply chains remains. This study completes a systematic literature review that critically examines several major observations and directions. We find the concept of sustainable supply chains is more established, and general agreement on its theoretical foundations exists. Supply chain resilience is relatively less mature. The nexus and relationships between the two topics are often incoherent: there is confusion on sustainable and resilient supply chains establishment; there is no clarity on what practices could jointly advance both areas. A major conflict exists since sustainability generally focuses on efficiency, while resilience seeks effectiveness. We recommend studies to analyze implementation relationships and impact. We also observe that performance measurement systems should be developed to assess supply chain sustainability and resilience performance taking with explicit consideration time horizons considered in these measures.     

Trade and Renewable Resources in a Second Best World: An Overview

We provide an overview and introduction to the emerging field of trade and renewable resources, and discuss the potential impact of trade liberalization on welfare and resource conservation. A key factor determining the effect of trade reform is the institutional context or property rights regime, and our survey is organized such that it loosely follows the development of new insights with respect to institutions in this literature. This implies a transition from the benevolent planners model to the polar opposite benchmark of open access in the 1990s. Currently the pendulum is swinging back towards management and regulation, but institutions are treated as endogenous. We discuss and compare various key models in some detail and search for common ground between protagonists and antagonists of free trade. Paper based on Keynote address by Erwin Bulte, 12th Annual Conference of the European Association of Environmental and Resource Economists, Bilbao (Spain), June 28–30, 2003.     

金融发展、资本账户开放与金融不稳定——来自中国的证据

文章建立一个由金融发展程度、资本账户开放与金融不稳定指标组成的向量自回归(VAR)模型,利用中国1982~2005年的年度数据对这些变量的长期协整关系和短期的调整动力学进行相关的时间序列分析。模型的估计结果显示,对于中国来说,金融发展程度、资本账户开放和金融不稳定之间存在着长期的协整关系,但三者之间的影响程度和方向各不相同。所有结果均显示,无论从短期和长期看,金融发展程度对一国的金融稳定具有显著影响,对资本账户开放的进程也具有重要的影响。     

Interbank Relationships and the Credit Channel in Germany

A crucial condition for the existence of a credit channel through bank loansis that monetary policy should be able to change bank loan supply. This papercontributes to the discussion on this issue by presenting empirical evidence fromdynamic panel estimations based on a dataset that comprises individual balancesheet information on all German banks. It shows that the average bank reduces itslending more sharply in reaction to a restrictive monetary policy measure the lowerits ratio of short-term interbank deposits to total assets. A dependence on its size canonly be found if explicitly controlled for this dominating effect. Overall, the evidenceis compatible with the existence of a credit channel but the results indicate that it is weakened by the network structures that exist in the German banking system.     

我国金融监管法律制度的反思与改造

作为部门行政法律制度建构的一部分,金融监管法律制度在国家经济生活中具有十分重要的作用。目前我国的金融监管法律制度还存在着较大的缺陷,突出表现在金融监管立法不完备,法律、法规混杂、重复、遗漏及空白之处甚多,对监管主体的规定存在缺失,央行的独立监管地位弱化,关于金融监管的手段、方法的规定不完善,以致造成执法缺乏力度。在国外资金大量涉入国内、国际金融及监管规则约束国内的金融机构之前,必须完备我国的金融监管法律制度。