会计(连锁企业财会审)专业教学改革试点研究

专业教学试点的实践证明,《会计(连锁企业财会审)》试点专业教学改革方案是可行的,“从实际出发,加强学生能力培养”的模式在专业教学改革试点中充分发挥了作用,学生初步具备了一定的外语能力,具有较广泛的专业知识。本文以详实的资料论述了两年来的改革经验,有一定的参考借鉴作用。     

中国上市公司盈利能力模型分析

传统财务评价方法一般只选取会计利润指标,对上市公司经营业绩的评价存在局限.而运用因子分析法建立的综合评价模型,其客观赋权的多指标分析方法有利于避免指标排序及其权重选择的主观性,同时这种综合方法在传统比率分析体系中加入了现金流量指标,使评价更趋全面、合理,因而优于传统的企业盈利能力评价模型.     

山区公路交通流特性分析与评价

首先由观测数据确定代表车型的运行速度,采用实际路段调查得到的运行速度作为评价指标,分析山区公路的交通流运行状况,然后通过实地调查采集山区公路典型断面的交通流数据,统计交通量、交通组成以及不同车型运行速度的分布情况,并通过分析交通组成以及车速连贯性和离散性等直接影响道路交通安全的因素,对事故多发路段的交通流运行状态特征进行分析和评价。最后,选取京昆高速公路某典型路段,对该路段的交通流特性进行分析与评价,可为相关工作人员提供借鉴和帮助。     

Strategic freedom, constraint, and symmetry in one-period markets with cash and credit payment

Summary. In order to explain in a systematic way why certain combinations of market, financial, and legal structures may be intrinsic to certain capabilities to exchange real goods, we introduce criteria for abstracting the qualitative functions of markets. The criteria involve the number of strategic freedoms the combined institutions, considered as formalized strategic games, present to traders, the constraints they impose, and the symmetry with which those constraints are applied to the traders. We pay particular attention to what is required to make these strategic market games well-defined, and to make various solutions computable by the agents within the bounds on information and control they are assumed to have. As an application of these criteria, we present a complete taxonomy of the minimal one-period exchange economies with symmetric information and inside money. A natural hierarchy of market forms is observed to emerge, in which institutionally simpler markets are often found to be more suitable to fewer and less-diversified traders, while the institutionally richer markets only become functional as the size and diversity of their users gets large.Received: 5 June 2003, Revised: 18 November 2003, JEL Classification Numbers: C7, G10, G20, L10, D40, D50. Correspondence to: Eric SmithEric Smith, Martin Shubik: We are grateful to Lloyd Shapley, Duncan Foley, and Doyne Farmer for discussions in the course of this work.     

政府部门绩效审计评价：基于预算的视角

随着政府绩效审计在我国的逐步开展，政府绩效审计评价已成为当前理论和实务界探讨较多的领域，评价指标的设置和评价方法的选取更是焦点。本文在回顾近年来我国政府绩效审计评价研究的基础上，从预算这一独特的视角，探讨了我国政府部门绩效审计评价指标的构建和评价方法的选择。     

A video game to supplement a hybrid principles of microeconomics course

In this article, the author describes the structure and content of a video game that she developed for a hybrid principles of microeconomics course that consists of two 50-minute lectures and a 50-minute online portion per week. The game comprises seven modules, each of which was assigned to be played during the course of the semester for the online portion of the class. The concepts covered in the game include the circular flow model, demand and supply, externalities, comparative advantage, types of market structure, sunk costs, and game theory, and the article explains in detail how the gameplay was related to these concepts. The game can be downloaded for either Windows or Mac computers, or played online at https://sites.google.com/site/gamesforecon/.     

The Application of Sensitivity Analysis on Comprehensive Transportation Evaluation

Comprehensive transportation evaluation objects using multi-objective decision method is a process of choosing the best one from a few objects through calculating, analyzing, and comparing the index system. The result may be different because of the difference of the index weight and index value. Therefore, sensitivity analysis should be one of the necessary parts of the decision-making. It is desired to give the index with higher sensitivity and its varying scope to control the index strictly during the execution process. This paper derives transfer index weight, which changes the rank evaluation order of the projects. Meanwhile, a simple, effective and practical method based on sensitivity district and sensitivity matrix is proposed for the sensitivity analysis of decision-making. As an example, the index sensitivity in decision-making of some provinces comprehensive transportation objects, and their influence on the final decision are discussed.     

区域医药产业技术创新及合作营销模式研究——以浙江省金华市为例

虽然区域医药企业技术创新的模式有其固定的模式可循,但是创新的产品如何推向市场却没有固定的模式。基于技术创新的区域医药企业合作营销模式重点探讨区域医药创新产品推向市场的一种营销模式;同时本文探讨了一套对该营销模式进行评价的指标体系。     

自动化仓库系统可靠性模糊评价

通过对影响自动化仓库系统各种因素的分析，用模糊综合评价方法对自动化仓库系统的可靠性进行评价。     

综合素质与语言能力:高职英语教学的育人功能研究

高职英语教育教学改革要坚持以人为本的育人理念,注重学生英语综合运用能力的培养和综合素质的提升.文章以福建金融职业技术学院的教育质量问卷调查结果统计为依据,结合目前大学英语教育教学及改革的现状,从更新教育理念,改革教学模式、优化课堂教学三方面进行阐述,来探讨高职英语教育应如何改革才能更好地实现其育人功能.