浅谈分户验收中的常见事项及其解决措施

随着房地产市场不断发展,住宅工程越来越多,住宅作为商品,住户对其质量有了一定的要求,在满足使用功能的条件上,达到国家相关的验收规范要求。而在实际工程验收时常采取的是抽样检查方法,检查的量非常少,因质量问题引起的客户投诉比较多,这就使得分户验收应运而生。本文主要介绍分户验收及其重要性,并阐述开展分户验收过程中的常见事项及其解决措施。     

Evidence from China on the value relevance of operating income vs. below-the-line items

This study investigates the value relevance of operating income vs. below-the-line items in the Chinese stock market. The motivations for this study are twofold. First, there is a need for empirical evidence of the value relevance of earnings components given that previous findings of value relevance in China at the aggregate level have often been questioned in the literature. Second, the reporting environment for earnings components in China provides an interesting opportunity to present additional evidence on the pricing of persistent vs. less persistent earnings. Chinese GAAP is more specific in defining the scope and specifying the format of reporting earnings components with different levels of persistence. In addition, differing from the U.S. evidence in the extant literature, below-the-line items in China is overwhelmingly income-increasing and frequently account for a large percentage of a firm's reported net income. By linking valuation analysis with earnings time-series properties, we present additional evidence to support value relevance in China: An earnings component is impounded in stock prices as long as it is persistent and nonpersistent below-the-line items are value irrelevant. However, the time-series properties of earnings components are not fully priced by the market. The earnings-response coefficients are larger for below-the-line items than for operating income, although below-the-line items are less persistent and have lower predictive power. In discussing this pricing anomaly, we identify some unique institutional factors that may be responsible for the results.     

On a 2 × 2 factorial design where the use of randomized response is one of the factors

This paper discusses a survey where some respondents were asked sensitive questions directly and others were asked the same questions using randomized response. The use of randomized response was a factor in a 2 × 2 factorial design and dice were used to perform the randomization. First, the paper shows that the perturbation due to the dice can be described using the concept of misclassification and known conditional misclassification probabilities. Second, the paper formulates the likelihood for loglinear models and shows that latent class software can be used to analyse the data. An example including a power analysis is discussed.     

项目管理技术在国家审计项目管理中的应用

项目管理方法和应用工具的不断完善和创新,使得项目管理技术日臻成熟,并大大拓展了项目管理技术方法的应用领域。国家审计项目管理和现代项目管理在理论和实务两方面都具有高度的一致性,项目管理的绝大部分技术都能在国家审计项目管理中得到应用和推广,包括审计项目的计划管理、成本管理、进度管理、风险管理、后评估等多个方面。充分借鉴项目管理技术,可以有效解决我国国家审计项目管理中存在的缺乏审计项目管理标准、项目控制流于形式、审计质量控制流程薄弱、审计风险控制能力差、审计效率低下等突出问题,促进审计工作的科学化和规范化。     

小型潜水电泵监督抽查的技术标准

文章提出了小型潜水电泵监督抽查依据的国家行业技术标准。     

Joint pricing and inventory control for non-instantaneous deteriorating items with partial backlogging and time and price dependent demand

In this paper, a joint pricing and inventory control for non-instantaneous deteriorating items is developed. We adopt a price and time dependent demand function. Shortages is allowed and partially backlogged. The major objective is to determine the optimal selling price, the optimal replenishment schedule and the optimal order quantity simultaneously such that, the total profit is maximized. We first show that for any given selling price, optimal replenishment schedule exists and unique. Then, we show that the total profit is a concave function of price. Next, we present a simple algorithm to find the optimal solution. Finally, we solve a numerical example to illustrate the solution procedure and the algorithm.     

如何治理企业乱开支

目前,烟草行业发展态势良好,企业销售收入、利润、上缴税金等连年创历史新高,由此也出现了一些乱开支的现象,有的还比较严重,如果管理者不引起重视,长期发展下去会导致企业走下坡路。文章试从制度建设、预算管理、同级审计、纪检监督、经济评审等五个方面来谈谈如何治理企业乱开支行为。     

关联交易、线下项目与盈余管理——来自中国上市公司的经验证据

近年来,关联交易盈余管理愈演愈烈,极大地损害了投资者的利益。以往大量研究提供了上市公司操纵应计项目及线下项目进行盈余管理的证据,本文则以中国上市公司2002--2004年的面板数据为研究样本,首次大样本检验关联交易、线下项目与盈余管理的关系。本文的主要结论包括：（1）有配股盈余管理动机的公司的第一类关联交易（通常计入线上项目的关联交易）比例显著高于控制样本,第三类关联交易（担保抵押类关联交易）比例显著低于控制样本。（2）有避亏盈余管理动机的公司的第二类关联交易（通常计入线下项目的关联交易）比例显著高于控制样本。（3）有盈余管理动机的公司,当其附属企业集团时,或者其控股股东处于绝对控股地位时,其关联交易比例更高。（4）第一类关联交易与线下项目显著负相关,有盈余管理动机的公司,线下项目较低时第一类关联交易比例较高。（5）配股公司配股后的关联销售和关联采购比例显著低于配股前。扭亏为盈的公司扭亏当年的第二类关联交易比例显著高于扭亏前一年。综上所述,计入线上项目的关联交易是上市公司为获取配股资格而进盈余管理的重要手段,计入线下项目的关联交易是上市公司为避免亏损而进行盈余管理的重要手段;上市公司控股股东处于绝对控股地位时,或控股股东隶属某一企业集团时,关联交易盈余管理行为更严重;进行盈余管理时,线下项目与计入线上项目的关联交易具有替代性。     

中外或有事项准则比较研究

或有会计事项是一种特殊的经济事项,随着我国市场经济的发展和衍生金融工具产生,呈现出多样化和复杂化趋势。我国现行的《或有事项准则》中不足之处也随之显现,本文通过我国或有事项准则与国际相关会计准则比较研究,提出了完善我国《或有事项准则》的一些建议。