新会计准则背景下会计信息质量特征研究

会计信息质量一直是我国会计界研究的重要课题,相关性和可靠性是会计信息质量的重要特征。本文在总结国内外研究的会计信息质量特征的基础上,重点分析了我国新会计准则对会计信息质量的相关性和可靠性的影响,以期为提高会计信息质量提供参考。     

论会计信息责任主体的责任

从会计信息的生产过程来看,会计信息的责任主体包括上市公司、企业管理当局、会计人员、会计师事务所、注册会计师等。责任主体为保证会计信息的质量所承担的责任包括法律责任和职业道德责任,其中法律责任又包括行政责任、刑事责任和民事责任三种形式。通过对会计信息相关责任主体的责任研究,分析其中存在的问题,为进一步完善责任体系和责任内容提供依据。     

基于SCM的企业信息系统集成

供应链管理强调企业间的合作,要求企业信息系统跨职能、跨组织的集成。从供应链管理的本质出发,以建立一条信息共享的协同化供应链为目标,论文介绍了供应链上各企业信息系统集成的基础技术,并提出了基于SCM的企业信息系统集成框架与策略。     

The effect of interfirm dependence structures on governance mechanisms

Despite recent developments regarding the study of interdependence structures, previous research has rarely investigated the simultaneous effect of both interdependence magnitude and interdependence asymmetry on governance mechanisms among exchange parties. A survey of manufacturing companies has been used to test a theory about the interactive effect of buyer dependence and supplier dependence on inter-firm governance. The analysis of the survey supported the proposition that both buyers and suppliers that are highly dependent on each other (high interdependence magnitude and low interdependence asymmetry) may choose to rely on monitoring and the norm of information sharing. However, when a buyer's dependence is low regardless of the supplier's dependence level, the buyer does not rely on the norm of information sharing (buyer's relative interdependence advantage, buyer's relative interdependence disadvantage, and low interdependence magnitude). On the other hand, when the supplier's dependence on the buyer is low, the buyer relies on monitoring regardless of its dependence level (buyer's relative interdependence disadvantage and low interdependence magnitude). However, this study did not empirically measure performance. Further research should be done on the effect of congruence between the governance mechanism and its antecedents on buying performance.     

Progressive stress accelerated life tests under finite mixture models

In this paper, progressive stress accelerated life tests are considered when the lifetime of a product under use condition follows a finite mixture of distributions. The experiment is performed when each of the components in the mixture follows a general class of distributions which includes, among others, the Weibull, compound Weibull, power function, Gompertz and compound Gompertz distributions. It is assumed that the scale parameter of each component satisfies the inverse power low, the progressive stress is directly proportional to time and the cumulative exposure model for the effect of changing stress holds. Based on type-I censoring, the maximum likelihood estimates (MLEs) of the parameters under consideration are obtained. A special attention is paid to a mixture of two Rayleigh components. Simulation results are carried out to study the precision of the MLEs and to obtain confidence intervals for the parameters involved.     

试论信息化条件下我军作战的主要形式

我国社会主义的国家性质,世界新军事变革的客观要求,以及我军建设发展的现状特点,迫切要求我军在信息化条件下必须采取全新的作战方式,包括情报信息战、结构瘫痪战、多维制空战、立体游击战、综合火力战、网络对抗战、电磁干扰战、联合反恐战、心理攻击战、舆论宣传战等形式,从而适应时代特点,打赢信息化条件下的反侵略、反分裂、反恐怖的防御性人民战争。     

中国A股市场IPO抑价影响因素的实证研究

IPO抑价是全球资本市场的普遍现象,是一级市场定价效率低下和二级市场交易不规范的具体表现。IPO抑价使得资本市场资源配置效率低,同时也会产生众多金融风险。在中国IPO抑价率过高,普遍达到100%以上,超过了国外成熟市场和很多的新兴市场。在对国内外相关研究进行综述之后,再构建模型引入实证分析,对理论在国内的适用性进行研究进而探寻导致IPO抑价的原因。信息不对称是导致IPO抑价的主要原因,同时承销商声誉、公司信号、资本市场羊群效应也有一定的影响。     

甘肃农村居民信息消费与收入关系的实证研究

运用回归分析、协整分析和Granger因果检验等方法对1978—2011年甘肃农村居民的信息消费与收入的关系进行实证分析。结果表明二者之间存在长期稳定的均衡关系,甘肃农村居民人均纯收入的增加促进了其信息消费的增长,同时甘肃农村居民收入增长在很大程度上也得益于该地区信息消费水平的提高。因此,在此基础上提出相应的措施,以扩大甘肃农村居民的信息消费支出,这对促进农村信息消费结构的优化、升级,推动农村信息化建设的进程有着重大的现实意义。     

ASYMMETRIC INFORMATION AND EXCHANGE OF INFORMATION ABOUT PRODUCT DIFFERENTIATION

We introduce asymmetric information about consumers’ transportation costs (i.e., the degree of product differentiation) in the model of Hotelling. When transportation costs are high, both firms have lower profits with asymmetric information than with perfect information. Contrarily, if transportation costs are low, both firms may prefer the asymmetric information scenario (the informed firm always prefers the informational advantage, while the uninformed firm may or may not prefer to remain uninformed). Information exchange is ex‐ante advantageous for both firms, but ex‐post damaging if transportation costs turn out to be low. If the information is unverifiable, the informed firm does not represent a reliable source of information, since it always prefers to announce that transportation costs are high and there is no contract that induces truthful revelation.     

从绿诺国际财务事件看海外借壳上市公司的会计和审计问题

借壳上市是中国公司海外上市的一种方式,然而近年来中国公司频频出现的财务问题引发了SEC对中国赴美借壳上市公司展开大规模调查。文章结合绿诺公司财务事件对中国公司海外借壳上市过程中出现的会计和审计问题进行了探讨,并分别从上市公司和监管机构的层面提出了相应建议。