商业银行表外业务风险管理及信息披露

商业银行的表外业务一直以低风险、低成本、高利润成为各国银行业竞争的焦点。我国银行业如何在金融市场逐步放开的情况下 ,在同国外银行的竞争中立于不败之地 ,表外业务的发展状况、风险管理程度及信息披露的完善程度将发挥非常重要的作用。     

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。     

城市建设管理中环境问题的思考

可持续发展应该成为城市建筑设管理的重要战略，通过分析传统的城市建筑设管理观念，我们应该在更深层次上深化对城市管理与生态意识，环境规划之间关系的认识，从而达到城市管理现代化的目标。     

石油企业发展电子商务的意义及应注意的问题

针对石油企业如何利用电子商务，加快自身发展建设为主题，从电子商务的概念，优点和意义入手，对石油企业如何实施电子商务，实施的条件和应注意的几个问题等进行了详细的阐述。认为在网络经济发展的今天，石油石化企业只有抓住机遇，大力利用电子商务，提高传统产业的竞争力，才能在市场竞争中立于不败之地。     

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。