资源流动性与经济转型时期的中国地方财政职能

传统财政理论在论述地方财政职能时,都隐含着资源可以在各辖区间充分流动的理论前提,在此前提下,地方政府在宏观经济稳定和再分配方面的作用有限;但是,新近的一些观点对此提出了挑战,而处于经济转型时期的中国地方财政的实际职能也充分地印证了这些新的观点.从长远来看,中国地方财政职能的有效发挥,有赖于中央和地方之间合理地划分事权.在此基础上,经济转型时期的中国地方财政职能才能不断优化,财政支出效率也能得到提高.     

企业如何运用资本经营战略实现价值的不断提升

“企业价值最大化”或称“股权利益最大化”是现代企业财务管理的最终目标。有效制定并实施企业发展战略 ,实现企业价值的不断提升是实现这一目标的根本途径。本文论述了资本经营战略对提升企业价值的巨大作用 ,并以具体企业为例分析了企业如何通过资本经营战略提升企业价值     

论创建纳税人管理体制

纳税人管理体制是国家监管纳税人经济行为活动的基本经济制度及其运作机制。创建纳税人管理体制是中国经济与行政管理体制改革的主导目标取向 ,其社会经济条件日趋成熟。应通过健全法制、统一税费、变革政府职能、全面加快国民经济信息化进程、建立高素质税务、司法、执法队伍和校正社会生活准则、发展纳税人中介服务等途径 ,在全社会加速创建纳税人管理体制。     

基于因特网的工程项目环境信息库研究

在工程项目建设过程中，项目经理（业主方）需要查阅和使用项目所处的环境信息。本的目的是探讨利用当代信息技术如何建立一个信息库，为项目经理及时提供全面和准确的环境信息，通过访问专业人士，查阅献，分析典型工程实例，并结合作的工程实践经验，从系统的角度定义了工程项目经理所需用的环境信息，确定了它的分类，建立了它的概念模型，并且详细地介绍了该信息库的技术实现途径。     

对智能建筑规范化操作的思考

作通过对数项目程中的弱电工程的监理经验总结，提出了对智能建筑实行规范化操作的具体建议。     

Contingencies influencing the management accounting practices of Estonian manufacturing companies

Having regained independence in 1991, Estonia has undergone fundamental political and structural changes over the last decade, which have also affected the operation of its companies. This paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. It is comparatively infrequently that Estonian manufacturing companies have made improvements in their cost accounting methods, although the majority of respondents appear to acknowledge the importance of these practices in finding and lowering real product costs and modernizing the cost accounting systems. The effectiveness of an accounting systems’ design depends on its ability to adapt to changes both in external circumstances and internal factors. We have found some evidence that changes in cost and management accounting practices are associated with shifts in the business and accounting environment as external contingencies, and with those in technology and organizational aspects as internal contingencies. This research aims on the one hand to confirm earlier findings related to the ‘contingent factors’ that influence management accounting and on the other, to identify possible new factors, such as, for example, the legal accounting environment and shortage of properly qualified accountants.     

Corporate Governance: Factors Influencing Voluntary Disclosure by Publicly Traded Canadian Firms*

We report on the comprehensiveness of voluntary corporate governance disclosures in the annual reports and management information circulars of Toronto Stock Exchange (TSE) firms. We focus on disclosure of the corporate governance practices implemented by our sample of TSE 300 firms vis‐à‐vis the 14 guidelines set out in the TSE's report on corporate governance Where Were the Directors? Our analysis indicates that only a very few firms disclose that they have fully implemented the TSE guidelines, and that the extent of disclosure of corporate governance practices implemented varies widely among the firms. We then test factors associated with the comprehensiveness of such disclosures and the choice of disclosure medium using simultaneous equations multivariate analysis. We also assess the influence of publicized corporate governance failures on disclosure. Overall, our results suggest that the choices of disclosure medium and the extent of disclosure are made concurrently, and are influenced by the strategic considerations of management.     

投资者保护视角下的管理层收购新理论

效率提高说和财富转移说是解释管理层收购的既有理论假说，它们存在彼此对立、分割和没有对转型国家的管理层收购(MBO)实践及其新特点给出解释两大缺陷，为弥补既有理论的不足，本文提出了一个新的理论框架，解释了投资者保护与管理层收购绩效源泉的关系，指出提高投资者保护水平是促生效率型管理层收购的关键。     

利用VFP实现动态数据项管理

主要以工资管理为例,介绍在VFP环境下对数据项管理实现关系模式的动态修改,动态数据项的录入、查询和计算,重点阐述了利用程序实现动态数据项管理的基本思想和解决数据项动态管理的两种方法。利用该方法可以提高管理系统的灵活性和通用性,具有较高的实用价值。     

国有建筑企业中的人力资源开发与管理

在现代管理中人力资源开发与管理日益成为企业的一项战略性工作，赢得了人才就赢得了企业的持续发展的后劲。本通过选择一个传统的建筑行业为出发点，结合笔较长时期在该行业从事人力资源管理工作的实际，从建筑企业自身具具的特殊工作性质来概述人力资源开发与管理工作的现状、面临的难题，分析其原因、并着重从具体的人员培训、绩效考核、薪酬管理以及企业化建设几个方面来提出如何建立、实行高效的人力资源开发与管理体制，从而为企业的发展提供强大的人才保障。