非接触式IC卡与条码卡、磁卡、接触式IC卡相比较

非接触式IC卡又称射频卡,是世界上最近几年发展起来的一项新技术,它成功地将射频识别技术和IC卡技术结合起来,解决了无源(卡中无电源)和免接触这一难题,是电子器件领域的一大突破。 与条码卡、磁卡、接触式IC卡相比较,非接触式卡具有以下优点: 1、新技术 非接触式Ic卡,又名感应卡,诞生于90年代初,由于有着较诸条码卡、磁卡和接触式IC卡不可比拟的优点,使之一经问世,便立刻引起了广泛的关注,并以惊     

创业板市场与中小企业成长

国务院《关于推进资本市场改革开放和稳定发展的若干意见》明确提出了分步推进创业板市场建设，中国证监会领导也多次表示应该积极拓展中小企业融资渠道。为此，本刊从本期开始陆续刊登相关文章，激发思维，共同探讨，营造积极踊跃的氛围，打好基础，迈向崭新的、灿烂的前方。     

浅议上市公司换股合并的会计方法选择

自从1998年清华同方换股合并山东鲁颖成功后，我国资本市场上又陆续有一些上市公司进行了换股合并。截止到2001年底，已经有10家上市公司通过换股合并了另外10家非上市公司。随着我国资本市场的发展，企业之间的收购兼并将会越来越多，因此，有必要研究适合我国国情的企业合并会计处理方法。     

对盈利质量的需求与中国资本市场的基本面分析

It was reported that Chinese fund managers are patiently planning for the long-term with expectations that China‘s market conditions will improve, recognizing that regulators continue to take steps to improve corporate transparency. This paper discusses the relevance of high quality publicly available earnings information, how accounting standards influence the quality of reported earnings, and how capital market participants act as monitoring forces for earnings quality. Using the U.S. market as a benchmark, this paper considers earnings quality characteristics and monitoring forces in the context of the Chinese market. My overarching premise is that high quality analysis of high quality accounting information is crucial for the efficient flow of resources through a capital market. Thus it is instrumental to the growth of China‘s financial market and its economy. To this end, the paper summarizes potential impediments to high quality earnings and high quality analysis in China.