浅议管理会计在医院财务管理中的作用

在计算机迅速发展的今天,以手工操作为主的传统会计模式被计算机逐步取代的情况下,医院会计工作要向管理型会计转化.医院要适应当前的形势,加强财务管理工作是必不可少的一个主要方面,管理会计作为财务管理的一个重要分支,恰恰适应了当前特殊时期医院在财务管理上的需求,文中阐述了管理会计在医院财务管理中的重要作用并提出了几点建议.     

Agglomeration in an innovative and differentiated industry with heterogeneous knowledge spillovers

This paper introduces an agent-based simulation model to study the technological development, the economic performance of firms and the evolution of agglomerations in a differentiated industry. The analysis is based on the interaction and behavior of firms, which might share knowledge but at the same time are competitors on the goods markets. Firms do not only compete with quantities they can also introduce process and product innovations. The level of knowledge of a firm describes the capabilities to perform innovations. Knowledge can be accumulated by investing in R&D and by knowledge spillover, which depend on geographical and technological proximity. Simulation runs show that there is an incentive to agglomerate in young industries and that geographical proximity enhances innovation, especially the number of product innovations.      

上市公司内部审计管理战略初探

上市公司内部审计在建立完善企业内部控制、加强内部管理、提高企业核心竞争力方面发挥着越来越大的作用。本文认为,在国际、国内经济形势日益发生变化的今天,如何从战略的角度开展内部审计的核心专长和核心能力的培养;内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究,显得十分重要。     

An empirical investigation of the roles of prior knowledge and learning activities in technology transfer

This study analyzes 120 university–industry technology transfer projects. A significant positive relationship was found between the learning activities performed by the firm during the development and implementation stages of the technology transfer project and the benefits to that firm from the project. In contrast, prior knowledge of the firm about the existing technology was found to have only a marginal contribution to the project benefits. However, further exploratory analysis based on high and low levels of technical and organizational uncertainty revealed more provocative relationships.     

管理创新的"力场"分析

管理创新是在各种力的交互作用下产生的一种不规则性活动,只有当管理创新的动力大于阻力并取得支配地位时,管理创新行为才可能发生.管理创新的动力主要来源于需求拉力、竞争压力、利益内驱力、科技推力及政策激励力五个方面,而管理创新的阻力则主要来源于人的因素、组织的因素以及物质技术条件等.只有明确管理创新的"力场"构成,才能有目的地增强动力、克服阻力,实现增"正"减"负",从而推动管理创新活动的顺利进行.     

Camouflaged Indicators of Earnings Management†

Abstract

We argue that, in response to increased scrutiny and greater attention to accruals versus sales, firms become more likely to engage in accrual conversion (AC) cash management aimed at aligning cash and accruals with earnings and sales (e.g. by factoring of receivables). In doing so, they reduce the statistical power of standard indicators of accrual-based earnings management – in effect, camouflaging their earnings management activity. This proposition is of interest because many influential papers on earnings management have utilized accrual-based indicators to reach their conclusions. Our results indicate that firms indeed became more likely to engage in AC cash management after the passage of the Sarbanes-Oxley Act (SOX), and that this tendency was particularly pronounced among firms with strong incentives (or enhanced ability) to perform and hide earnings management. In particular, our findings suggest that the post-SOX decrease in standard measurements of accrual-based earnings management, identified in prior research, is partially attributable to firms’ increased engagement in AC cash management activity.     

跨国公司知识管理的模式分析

本文根据跨国公司知识来源的不同,把知识管理划分为知识的内部治理和外部治理,并针对不同类型的知识,提炼、归纳出三种跨国公司开展知识管理的模式,即个性化模式、全球化模式和社会化模式。     

知识资产会计的研究与探索

随着知识经济时代的到来,知识资产的价值和作用已经超出了实物资产,成为经济发展的首要和关键因素。本文认为企业资产的重心正在从实物资产转移到以技术、人才、文化、信息等为代表的知识资产,应该对知识资产的确认与计量、企业风险的管理、未来收益的计算等进行研究和探索的新问题。     

对国有企业管理问题的深层思考

国有企业一直存在着对管理既重视又落后的矛盾现象。其主要原因就在于国有企业在管理思想、管理体制和管理模式等方面还存在着一系列问题。主要表现在思想上存在着将管理务虚化、庸俗化、条件化和理想化的误区；在管理体制上存在着经济组织行政化、管理制度不规范的现象；在管理模式上存在着靠感觉行事、靠经验管理的粗放型色彩。这些深层次的矛盾和问题，直接影响着国有企业的经济效益和市场竞争能力。     

制造业存货管理研究

在市场竞争越来越激烈的情况下,企业靠提高产品售价获取润已不现实,在产品售价不变甚至降低的情况下,降低成本就显得尤为重要。存货在降低成本中占了举足轻重的位置。本文阐述了存货管理的内涵和一般方法,并针对目前制造业存货管理中存在的问题提出了对策与建议。