油田企业应用质量可靠性技术初探

结合油田企业特点，阐述了开展质量可靠性技术的必要性，并从提高人的意识、加强质量可靠性信息管理、加强软件可靠性管理、加强统计技术应用、加强质量可靠性技术在油田勘探开发生产工艺中的应用等几方面提出建议。     

新环境下电网公司财务管理对策研究

在分析电网公司理财环境发生新变化的基础上,提出了树立现代理财观念、确立正确的理财目标、树立良好的理财形象、拓展财务管理视野、构建财务管理体系的思路。     

运用经济杠杆促进错峰调荷——安徽省峰谷电价分析

阐述了安徽省峰谷电价的实施背景、方案的主要内容和创新特点,2004年上半年的实际执行情况及取得的效果。结合安徽省实际情况,对下一阶段如何优化峰谷电价方案、进一步发挥价格杠杆作用提出了建议。     

农村供电所财务管理浅议

在五个方面对如何加强农村供电所的财务管理进行了探讨,即:完善财务核算体系:规范财务工作流程:严格财务管理制度,保证财产安全完整;合理配备财务人员,明确岗位责任制度;科学设置核算科目,明确科目使用范围;统一财务报表格式,完整反映指标数据。     

The adoption of information technology in the sales force

The purpose of this article is to explain why salespeople adopt information technology. The results from a cross-sectional study of 229 salespeople indicate that putting sales technology to use strongly depends on salespeople's perceptions about the technology enhancing their performance, their personal innovativeness and organizational efforts in terms of user training. Throughout the adoption process companies also need to target sales line managers-next to end users-because salespeople clearly comply with the expectations of their supervisors. Finally, the threat from competing sales professionals or peers who use similar sales technology seems to be of secondary importance for individual sales technology adoption.     

Sales force technology usage—reasons, barriers, and support: An exploratory investigation

Increasingly, salespeople are being asked to adopt and use a variety of technologies to increase their selling productivity and efficiency, including sales force automation and customer relationship management technologies. However, little research has investigated what happens once sales force automation (SFA) technology is adopted. This paper explores the reasons why salespeople use SFA technologies, the perceived barriers to SFA usage and how management can increase the usage of SFA technology. First, a qualitative study was performed to gain insight about salespeople's automation technology usage and the reasons why some salespeople fully use or do not utilize technology. After the initial study, 130 salespeople were surveyed. More productivity/efficiency was the main reason why salespeople use technology, the lack of management and technical support proved to be the main barrier to usage, and training proved most effective in increasing usage of SFA technology. Sales managers are provided with implications of the findings.     

Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing

This paper examines the role of downward earnings management and political connection on the receipt of government subsidies and market pricing of subsidies. Using subsidies data hand-collected from Chinese listed firms over the period 2004–2014, the results show a significantly positive association between downward earnings management and the receipt of government subsidies. The results also reveal that a firm's political connection is conducive to securing subsidies for poor performers, but not for good performers. Market pricing analyses demonstrate that share markets value subsidies positively in general, but the effect is ameliorated in firms conducting downward earnings management. No discernible difference is found between the market pricing of subsidies received by firms with political connections and those without.     

Top Management Team Characteristics and Accrual-Based Earnings Management

This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure have better performances and higher reputations, and are more aware of the litigation costs of earnings manipulations; therefore, they reduce managers' incentives to manage earnings (incentive-reduction effect). On the other hand, these TMT members are also likely to become entrenched and engage in more earnings manipulations (entrenchment-enhancing effect). The empirical results show that firms' TMT knowledge and average tenure are negatively associated with discretionary accruals, suggesting that the incentive-reduction effect is stronger than the entrenchment-enhancing effect, which makes TMT members less likely to engage in earnings management. Moreover, the above results are robust when employing different earnings management measures and suspect firm analyses, as well as considering endogeneity issues. Finally, the study suggests that the presence of a founding family may reduce the influences of TMT knowledge and average tenure on earnings management.     

Cross‐Firm Real Earnings Management

Our analysis is rooted in the notion that stockholders can learn about the fundamental value of any firm from observing the earnings reports of its rivals. We argue that such intraindustry information transfers, which have been broadly documented in the empirical literature, may motivate managers to alter stockholders’ beliefs about the value of their firm not only by manipulating their own earnings report but also by influencing the earnings reports of rival firms. Managers obviously do not have access to the accounting system of peer firms, but they can nevertheless influence the earnings reports of rival firms by distorting real transactions that relate to the product market competition. We demonstrate such managerial behavior, which we refer to as cross‐firm real earnings management, and explore its potential consequences and interrelation with the practice of accounting‐based earnings management within an industry setting with imperfect (nonproprietary) accounting information.     

“营改增”影响地方政府税收努力研究

基于随机前沿分析法（SFA）测算2011-2015年我国地方政府税收努力程度,并运用双重差分法考察“营改增”对地方征税行为的影响。研究发现：“营改增”将地方税（营业税）变为共享税（增值税）,显著降低了地方政府税收努力程度;改革对税收努力的冲击受经济发展水平、转移支付额度和税收返还的影响,获取转移支付收入和税收返还越多的地区税收努力下降速度越快。后“营改增”时期,如何提高税收效率,缓解地方财政收入对转移支付和债务收入的依赖性,是理顺中央和地方财税关系,完善财税收入体系的重要问题。