提高盈利预测审计质量,规范上市公司盈利预测行为

随着我国市场经济的逐步建立,证券市场的发展、盈余预测信息已成为影响股价的一个重要因素.本文对上市公司盈利预测信息的研究,目的在于规范上市公司合理进行盈余预测、提高上市公司盈利预测信息的可靠性,为投资者进行投资决策提供依据,以促进我国证券市场的健康发展.本文从盈利预测审计的角度出发,提出强化注册会计师的审计监督,以保证上市公司盈利预测的可靠性,从而保证投资者的合法权益.     

中国企业对外直接投资对出口贸易影响分析

对外直接投资(FDI)与出口贸易的关系因各国的具体国情不同,各学者采用的研究方法的不同而呈现出显著的差异。本文采用协整理论分析中国的对外直接投资与出口贸易(1984-2006)的关系,得出二者存在长期均衡关系,并计量出二者的误差修正模型。     

Supply Chain Collaborative Production Planning Based on Demand Forecast Revision

In this paper, we establish a probability model to analyze the impact of information sharing and demand forecast revision on ordering cost and optimal order quantity for different parties along the supply chain. The value of coordinated production planning can be measured by calculating the cost difference between distinct cases characterized by the extent of collaboration.     

我国出口企业重要技能的识别及其排序

根据对我国东部经贸发达地区的800家外贸企业所进行的问卷调查,采用主成分分析法识别出8大类共56项重要出口技能,8大类技能包括国际金融、国际营销、国际贸易政策与规则、国际贸易物流、国际结算、国际贸易战略管理、国际贸易调研和国际贸易实务;通过计算均值和标准差,对88项出口技能按重要性进行了排序。实证研究发现,我国外贸企业认为对于成功出口最重要的技能是国际贸易政策与规则、国际结算和国际贸易调研类技能。总体上,我国外贸企业更重视基本的金融技能和战略管理技能;对于国际营销技能重要项目的整总体评价一般甚至有些偏低;同其他国家企业的情况相比,我国外贸企业对国际贸易物流和国际贸易实务技能的重视程度相对较低。     

规范上市公司盈利信息披露的思考

盈利预测信息有助于投资者做出合理的经济决策,是极为有用的会计信息,需要规范上市公司的盈利预测,以提高证券市场的有效性。必须了解、分析我国目前上市公司盈利预测中存在的问题,才能采取从内部提高预测技术,从外部加强立法与监管等一些具体的对策。     

The effect of duty drawback on export promotion: The case of Korea

This paper examines whether or not the duty drawback system has contributed to promoting Korea's exports. The unit root tests show that they can be assumed to be integrated of order one. Banerjee et al.'s [Banerjee, A., Dolado, J. J., & Mestre, R. (May 1998). Error-correction mechanism tests for cointegration in a single-equation framework. Journal of Time Series Analysis, 19(3), 267–283] small sample error correction mechanism (ECM) test shows that there is no evidence of cointegration. The estimation results show that there are strong evidences of the positive effect of export subsidy in terms of duty drawback on export supply. That is, the efficiently managed duty drawback system may contribute to export promotion significantly.     

浅谈现代企业财务管理工作

文章对现代企业财务管理作了简单概述,进而提出财务管理在实际工作中的五大环节,以及正确处理好财务管理中的两个主要关系.     

消费性支出的预测及量化分析

消费性支出的预测无疑对宏观调控、微观经济发展都将具有重大的指导意义。现在利用灰色模型和线性回归模型,以西安市为例。对西安市居民消费性支出情况进行建模预测、量化分析。实际结果证明预测是成功的。为探索、启动新一轮消费提供决策依据,以便形成消费对经济增长的强力拉动。     

The International Entrepreneurial Decision of UK SMEs to Discontinue Overseas Activities: A Research Note Reporting Practices Within the Clothing Industry Eighteen Months on

Findings from a follow-up study to an investigation concerning reasons why a sample of firms discontinued export activities and perceptions towards assistance that may motivate them to recommence overseas activities in the future are discussed in this article. A longitudinal, qualitative perspective is provided that contributes to knowledge at the international marketing/entrepreneurship interface by reporting on their business activities 18 months after the initial study was undertaken. Analysis establishes that differences exist between two groups of firms that had indicated in the original study that their discontinuation of exporting was a short-term measure compared with those that viewed the decision as longer term. Recommendations for policy makers in the provision of trade assistance programmes are offered as a result of the study.     

国内聚丙烯供需现状和市场预测

文章介绍了我国聚丙烯及其原料乙烯、丙烯的供需和发展状况,对聚丙烯的市场趋势进行了预测。建议国内聚丙烯生产厂家加大新产品的开发力度,发挥企业自主创新主体作用,通过生产高档专用料来提高产品附加值,提高市场竞争力。