电子商务中的安全问题及解决方法

互联网是电子商务的基石,开放的互联网络使得网上交易面临多种危险。安全问题是电子商务的核心和关键问题,总的来说涉及网络安全和商务信息安全两方面,针对这两点本文提出了一些相关解决方法。     

A Model Forecasting Risk for Emerging Market Currencies

In this paper, we propose a risk forecasting model for emerging market currencies. Our model is based on the Markov regime switch which is constructed by exploiting daily equity market information, and we show that our model outperforms the existing model using macroeconomic information. We evaluate it by the performance measures, the goodness-of-fit and the Wilcoxon rank-sum test.     

我国计算机审计存在的问题及解决办法研究

信息化的发展，改变了审计线索、内容、技术方法和风险等，给传统审计带来巨大的冲击，传统审计方法已很难及时完成审计任务，发展计算机审计已是当务之急。在分析我国计算机审计存在问题的基础上探讨我国计算机审计的解决办法。     

信息不对称下的几个经济学实验

实验方法受到经济学界的重视,不对称信息条件下的实验方法研究具有重要现实意义。笔者探讨了若干在不对称信息条件下的经济学实验,包括名誉的作用、信号传递等重要实验,认为不对称信息下的实验的方法及其研究思路值得我国经济学者借鉴和深入研究。     

应用组织机构代码IC卡加强信息化建设

现今社会网络日趋成熟，但网络的安全性与规范性仍然不够完善。而组织机构代码IC卡作为组织机构信息的载体，既能承载部门间脱机联网、数据自动转换、信息共享的作用，又能有效解决信息的安全性问题，是现阶段比较安全的共享方式，具有广阔的应用前景。     

The Japanese information economy: Its quantification and analysis in a macroeconomic framework (with comparisons to the U.S.)

Japan is one of the leading information societies and there is official policy promotion of its information economy image. In this study the information sector of Japan is measured and analysed within a macroeconomic framework, using input-output techniques. Important benchmark statistics on both the primary and secondary information sectors are derived and compared to those obtained in an earlier study of the U.S. The analysis reveals the high growth potential of both information sectors in the two economies. However, important inter-country differences also emerge, in particular in regard to the amount of resources devoted to the information task at the disaggregated sector level. This leads to a discussion of the relationship between investment in the information sector, organisational design, informational efficiency and productivity growth, which is seen to be of crucial importance for the future success or failure of the two economies. Limitations of the approach adopted in this study and areas for further research are indicated.     

企业资源标识的方法研究

在企业运作过程中,企业会使用各种资源。资源标识是一种高效明示该资源特征属性的信息形式,但目前国内外还没有文献对企业资源标识这种简述形式进行一般性地理论定义和描述的相关研究。本文通过建立企业资源标识的概念模型、集合结构模型及拼图结构模型,从理论上一般性地定义和描述企业资源标识,并归纳出13条标识的基本原则,为分析、设计和管理企业资源标识奠定一定的理论基础,这是企业微观管理研究的一个原创性探索。     

新会计准则认识及应用准备情况调查与分析

新会计准则的颁布是我国会计史上一次历史性的变革,对我国社会经济生活产生了深远的影响,同时也对企业财务人员和财务系统的适应能力提出了巨大的挑战。为评估各类企业对新会计准则的认识及应对情况,本文选取了五省市的86家企业进行了问卷调查。结果表明,各类企业整体支持新会计准则,但认识理解深度不够;企业的财务系统的适应存在风险,实际运用有一定困难。在上述调查的基础上,我们对新会计准则的推广运用提出了进一步的讨论与建议。     

An Experimental Study of Auditor Analytical Review Judgements

This paper provides evidence as to how five factors highlighted in the current UK auditing standard are taken into account by auditors in analytical review (AR) judgements. While the relative importance of particular cues was generally found to be consistent with the standard, certain factors were taken into account only to a marginal extent. Little evidence of configural cue usage was identified. The study also provides evidence of a tendency towards conservatism in the way auditors approach AR. The results suggest both that the potential to substitute AR for other substantive procedures may be realised only imperfectly and that the issue of configural reasoning should be addressed in the auditing standard.