政府审计成本管理探析

随着近年来审计公开力度的加大,审计透明度的增强,社会公众对审计监督的期望也越来越高。但长期以来审计任务繁重与审计资源相对短缺之间的矛盾也很突出。在审计经费有限的条件下,必须借助审计成本管理的手段来解决这一矛盾。本文就加强审计成本管理的必要性,审计成本管理的原则以及如何实现对审计成本的控制等方面进行了分析和探索。     

通信运营企业的质量管理的再提高

现在通信运营企业为了提高服务质量,不断的加强员工培训,制定客户服务规范,使出了浑身解数,但是仍不见服务质量有显著的提高,用户对企业服务质量的投诉仍居高不下。本文就针对通信运营企业再次提高服务质量的问题,提出了价值链质量管理,鼓励企业实行内部营销,以建立一个完整的质量体系,而不是仅仅关注企业中某一个直接面对客户的职能部门。     

降低公共危机防控成本刍议

公共危机防控这一非常态下特殊公共服务所面临的多方面需求与供给能力相对较低的矛盾,是导致公共危机防控成本高昂、难以控制和难以衡量的主要原因.当前,要降低公共危机的防控成本,需要着力于观念形塑、完善政府问责制、实现复合治理和能力建设等方面.     

试论我国会计国际化的一个可能途径

文章基于对会计本质的统计属性及会计对环境的依赖性的分析,提出我国会计国际化的一种可能的途径。从理性经济人的角度出发,文章认为我国会计国际化的进程取决于相关的成本效益的权衡,并对所提出的我国会计国际化的这种可能的途径进行初步的成本与效益分析。     

Do we really care about Biodiversity?

This paper addresses from an economic perspective the issue of global biodiversity conservation. It challenges the perception that the world really cares a great deal about biodiversity and is prepared to pay the full cost of maintaining this stock of natural capital. Despite the existence of a plethora of international agreements there still seems to be a global ‘deficit of care’ surrounding efforts to combat challenges such as those posed by global warming and biodiversity conservation. More light can be thrown on the degree of care by measuring both the actual expenditures and the stated willingness to pay for biodiversity conservation. However, actual expenditures are much lower than willingness to pay estimates recorded in the published literature. Using the criteria that the ‘right’ amount of conservation effort is one where the marginal economic benefits from conservation just equal the marginal costs of conservation, the paper explores the biodiversity conservation conundrum and concluded that, on the available evidence, the world does not care too much about this natural capital stock and bequests to future generations. An erratum to this article can be found at     

转基因标签的消费者维度思考

本文从消费者角度分析了现行转基因标签政策实施过程中存在的成本转移、道德风险等等被忽视的问题．并以我国包装大豆色拉油市场为例，利用垂直差别化模型对加贴转基因标签前后消费者经济福利进行了比较。     

Growth and welfare effects of business cycles in economies with idiosyncratic human capital risk

This paper uses a tractable macroeconomic model with idiosyncratic human capital risk and incomplete markets to analyze the growth and welfare effects of business cycles. The analysis is based on the assumption that the elimination of business cycles eliminates the variation in idiosyncratic risk. The paper shows that a reduction in the variation in idiosyncratic risk decreases the ratio of physical to human capital and increases the total investment return and welfare. If the degree of risk aversion is less than or equal to one, then economic growth is enhanced. This paper also provides a quantitative assessment of the macroeconomic effects of business cycles based on a calibrated version of the model. Even for relatively small degrees of risk aversion (around one) the model implies that the elimination of business cycles has substantial effects on investment in physical and human capital, economic growth, and welfare.     

"净利+利息+折旧"抑或"净利+税后利息+折旧"?——对会计资格考试辅导教材中经营现金净流量计量方法的商榷

计算项目净现值(NPV)等投资决策指标时,现金流量与折现率应具有匹配关系。从两者的匹配关系看,全国会计专业技术资格考试辅导教材《财务管理》一书中的经营现金净流量(NCF)计量公式有欠妥当。因为以项目的加权平均资本成本(WACC)作为折现率时,与之相应的NCF的计量方法不应是教材中的“净利 利息 折旧”,而应该是“净利 税后利息 折旧”,或者是“息税前利润(1-所得税率) 折旧”。     

基于作业成本法的高校教学成本计算模式构建研究

本文在论述作业成本法应用于高校教学成本计算的可行性基础上,针对高校教学管理各环节及费用发生的一般特点,分析了作业成本动因与选择,构建了基于作业成本法的高校教学成本计算模式,以其为推动高校教育成本核算体制的建立和财务成本管理水平的提高提供借鉴与参考。     

天津物流业基础设施及发展水平统计分析

物流业是天津市重点发展的支柱型产业.本文旨在介绍天津物流业的现状,并对物流产业水平进行系统的统计分析,为宏观物流政策的制定提供依据.