资本公积会计:沿革、问题与对策

我国对资本公积的会计处理进行了多次改革,但仍存在诸多问题。目前资本公积似乎成了一个“垃圾桶”,对那些可能被用来进行利润操纵的项目都利用其进行反映。资本公积在性质上属于利得。通过引入全面收益概念,编制全面收益表能很好地改善我国资本公积项目的核算和相关信息的披露。     

Profit improvement programmes in food and beverage operations: a new technique of profit management

For several years now the author has run profit improvement programmes (PIP) for food and beverage operations throughout the U.K. In the paper which follows he explains the underlying philosophy of PIPs, describes the methodology and demonstrates their success.     

司马迁商业经济思想探讨

"欲利"是商业产生和发展的根本动因,社会分工是商业产生和发展的社会经济基础。司马迁商业经济思想的主要内容包括三方面,即商业的社会经济职能及发展商业的政策主张、商业经营者的基本素质及管理、商业经营者的致富诀窍等。     

关于国企改制期间经营损益审计的探讨

在国有企业改制过程中存在一个特殊的环节 ,即实施企业改制评估基准日至新公司注册登记日期间的经营损益审计。在专项审计事务中 ,特别要注重审查企业的成本计算和固定资产折旧环节 ,关注企业的债务重组、非正常的费用开支、资产损失等事项 ,最后进行审计调整     

基金费用价值化模型的建立及比较分析

随着基金业的不断发展,投资则越来越关注基金的投资价值。因此,寻找一种能客观评价投资者投资价值的工具就显得尤为重要。本文在分析几种常见的价值评估模型的基础上,建立投资成本与投资收益间关系的模型——费用价值化模型。这将为投资者提供投资决策的模型框架,定量的评价其投资成本和投资价值。     

Achieving Managerial Synergism: Balancing Strategic Business Units and Profit Centers

Much of the marketing and management literature emphasizes the importance of Strategic Business Units (SBUs) as an organizational unit in developing market power or competitive advantage. On the other hand, the accounting literature puts special emphasis on Profit Centers (PCs) as an organizational unit. Are these two organizational units related? If so, how? This article makes a critical distinction between the two concepts. In this analysis, SBUs are based on a long-term, outward-looking market orientation for achieving profitability, whereas PCs focus on a short-term, inward-looking cost reduction approach to achieve profits. It is posited that distinguishing between the two and managing SBUs and PC strategically is likely to generate a synergistic impact for the firm. This impact will both enhance its competitive position in the market and its profit picture.     

上市公司会计舞弊治理探析

文章在列举传统会计舞弊手法的基础上,分析了公司会计舞弊手法的一些新的变化,揭示了公司会计舞弊的原因与动机,并对完善会计舞弊的治理措施提出了自己的一点看法与体会。     

Reinsuring Climatic Risk Using Optimally Designed Weather Bonds

The aim of this paper is to determine the optimal structure of a weather bond, i.e. a bond whose coupons depend on the occurence of a weather event. The stress is put more on the structuration than on the simple pricing of the bond. Therefore, instead of looking only at the bond issue, we consider it as a part of a more general transaction, involving three agents: a firm, which wants to be hedged against its weather risk, an investor, which buys the bond and a bank, which has an intermediary key role. Then, we derive the optimal characteristics of the whole transaction. But the bond structure which is obtained, corresponds to a minimal structure: indeed, only the bond optimal price function and its optimal reimbursement level (amount which is paid back when an event occurs) can be determined while there is a degree of freedom in the choice of the optimal coupon. Therefore, this indeterminacy may be interpreted as a marketing tool and it could play an important role in the negotiation process between the issuer and the investor.     

过剩经济条件下利润在价值链上的转移

阐述了过剩经济条件下利润在价值链上转移的四种趋势，用经济学原理分析了利润转移的内在机理。