论我国会计科学研究方法的专门研究

会计学是一门具有自身专属研究对象与研究内容的科学,它是社会科学体系中管理科学的一个重要组成部分,其理论的发展与创新离不开科学的研究方法,故会计科学研究方法也应作为会计科学理论体系中的一个专门问题进行研究。本文以对我国会计科学研究方法研究现状的评析为基础,提出会计科学研究方法研究成果的运用应当以推动其学术规范建设作为重点。     

中期财务报告准则的比较研究

为提高上市公司会计信息质量，更好地保护投资者利益，2001年11月，财政部发布了《企业会计准则——中期财务报告》。鉴于美国是实行中期报告制度最早的国家，其制度也相对完善，本文拟将我国中期财务报准则同美国的相关准则及国际会计准则IAS34作粗浅的比较分析。通过比较分析，借鉴国外准则之长处，有利于推动我国中期报告理论和实务的发展。     

Action Research is Similar to Design Science

In management information systems (MIS) action research is long considered as promising but low-level research approach. It has an utmost relevance because action researchers are working with practitioners to solve the important practical problem. Design science outlined some years ago is just winning a wider audience. Action research was traditionally classified into qualitative research methods. But it seems to be the “wrong” home of action research. We shall show that after comparison of the seven aspects: concrete results of the study, knowledge produced, activities, the intent and the nature of a study, the division of labor in a study and generation, use and test of knowledge, the concordance between the characteristics of action research on the one hand and of design science on the other hand is very good. Hence, action research and design science should next be considered as similar research approaches, and this is a turning point in the history of both action research and design science.     

投资者与股市博弈模型

本文从个股的角度，运用博弈论剖析了投资者在股市上的投资战略。研究表明，投资者是选择“较小止损”战略还是选择“较大止损”战略取决于该股票下跌的幅度。     

中国航空货运顾客价值动因的实证研究

通过考察中国航空货运,建立航空顾客价值的决定因素与动态性理论模型,运用结构方程方法对其检验,结果表明:时间因素和便捷性因素是影响货运顾客价值的核心要素,价格因素已退之其次,而且来自竞争者、服务商、顾客、宏观环境的变化都对顾客价值动态性有显著影响。     

Nonresponse Bias and Stimulus Effects in the Dutch National Election Study

Bias is a much-debated issue in survey research. Answer effects (respondents claim to have behaved differently than they did in reality), nonresponse bias (nonrespondents differ on important variables from the respondents) and stimulus effects (by participating in a previous wave of a study, respondents change their behavior or attitude) can seriously distort the results of survey research. By using data from the 1998 Dutch National Election Study the authors show that the results of election research can indeed be affected by bias. Not only are significant effects found in the distribution of political attitude and voting behavior variables as a result of both nonresponse bias and stimulus effects, it is also shown that relations between variables change as a result of bias.     

Using replication research for just-in-time purchasing construct development

Using replication research, the validity of the just-in-time purchasing (JITP) construct is established. Although empirical researchers have examined JITP over the last two decades, a consistent set of valid, reliable factors has not been used. The lack of valid construct is a barrier to hypotheses testing and meta-analyses on JITP. This study confirmed the validity of six JITP factors: top management commitment, employee relations, training, supplier quality management, transportation, and quantities delivered using two different data sets and testing the first- and second-order structure of the JITP construct. Content validity, reliability, unidimensionality, convergent validity, discriminant validity, criterion-related validity, and an invariant factorial structure of the JITP construct were empirically established.     

论中国区域发展战略的三次转向

《中共中央关于制定国民经济和社会发展第十一个五年规划的建议》系统提出和阐述了区域协调发展的总体部署,标志着中国区域发展战略实现了第三次转向,即从局部区域优先发展战略转向区域协调发展战略。这次战略转向是建国以来区域发展战略理论与实践发展的必然结果,这一新战略具有以区域协调发展为战略目标,以区域协调机制的构建作为区域协调发展的战略重点等新的内涵。     

我国城市商业街的发展战略构想

现代商业街是城市的精华，也是最具活力的公共空间。近年来，全国各地不断掀起商业街的新建和改造热潮。应当分析我国商业街的发展现状及存在的问题，借鉴西方国家商业街发展的成功经验，有针对性地选择城市商业街发展战略。     

企业经营业绩评价探析

企业业绩评价是经济体系中的核心问题,正确地进行企业经营业绩评价,无论对于企业的所有者还是经营者,都具有十分重要的意义。本文结合现代经济、技术发展的要求,提出了企业经营业绩评价的目的、主体和客体。同时,分析了当代企业经营业绩评价的主要方法,即经济增加值和平衡记分卡。最后指出在当前知识经济迅猛发展的环境下应以战略为切入点,以责任中心为基础来完善企业的业绩评价体系。