金融机构中小微企业征信服务需求探析——以陕西省为例

对陕西省辖内134家金融机构征信服务需求情况进行调研,发现陕西省金融机构征信服务需求呈现三大特征:一是对信用信息种类的多样化和特色化需求,二是对信用信息获取渠道的集中化和便捷化需求,三是对征信产品和服务的增值化和个性化需求.当前,金融机构和地方政府在满足中小微企业征信服务需求方面存在的主要问题是:地方征信平台作用有限,...     

XBRL技术发展现状及其在我国实施中存在的问题

XBRL是一种基于XML的互联网上企业报告标准语言,它的出现大大改进了传统财务报告信息传递的速度和效率,为财务信息的供给和需求方带来便利。在XBRL国际组织的成功推广下,该技术已经广泛为世界各国准则制定机构和资本市场监管机构所接受,目前中国也在该项技术的研究和应用中与国际社会逐渐缩小差距。     

Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality*

We explore how firms’ operations in Offshore Financial Centers (OFCs) through subsidiaries or affiliates affect the quality of financial reporting. Using a unique and large sample of firms that have headquarters in the 15 countries with the strictest legal regimes and have subsidiaries or affiliates in OFCs, we find that such firms exhibit lower financial reporting quality than comparable firms without OFC operations. We also find that as OFC characteristics become more prevalent, firms are more likely to engage in both accrual‐based and real earnings management. More importantly, after disentangling OFC characteristics into the opportunity for tax avoidance, regulation arbitrage and secrecy policies, we find that beyond tax avoidance, regulation arbitrage and the secrecy policies of OFCs significantly affect financial reporting quality. The causal effect of OFC operations is supported by the analysis of financial reporting quality when firms set up OFC operations. Our findings are robust to various additional tests addressing potential endogeneity issues. We conclude that the assessment of a firm's institutional environment must encompass the registration status of its subsidiaries or affiliates as well as its own.     

The accountable governance of provincial governments of a Pacific island country

ABSTRACT

Using the theory of indigenous alternatives and a benchmark of indigenous financial reporting expectations, this paper examines the challenges to accountable governance of the nine provincial governments of the Solomon Islands for the years 1998 to 2017. Every provincial government consistently received disclaimed or qualified opinions from the state auditor. The author explains why the regional development of all provinces of the Solomon Islands could be improved if rudimentary forms of financial reporting were to be addressed.     

Real effects of financial reporting and disclosure on innovation

This paper reviews the literature on the real effects of financial reporting and disclosure on corporate innovation, highlighting both the possible channels of influence and the potential challenges that researchers face when attributing causal effects. We discuss the concept of innovation, emphasising the specific characteristics that make investments in innovation difficult to report. We then provide a review of the nascent work relating disclosure to innovation, which we organise around three channels: financing, compensation and learning. Finally, we discuss recent efforts aimed at increasing the quality of corporate disclosures, including disclosures of firms’ innovative activities. Throughout the paper, we highlight the trade-offs of disclosure (reduced information asymmetry and increased proprietary costs), which are particularly exacerbated in the context of corporate innovation.     

浅析人力资源管理部门绩效考核工作的开展与实施

绩效考核是现代人力资源管理部门的重要工作之一,其在我国的企业中也得到了广泛的应用。但是我国企业的绩效考核工作开展却不尽如人意。这也使得如何能够根据企业的实际情况可学有效的进行绩效考核工作成为了现代企业人力资源管理部门面临的首要问题。本文就人力资源管理部门绩效考核工作的开展与实施进行了简要论述。     

基于Asp.net/.Net Web Service的高职院校毕业生就业上报信息管理系统的设计与实现

信息化建设是提高工作效率的有效途径,文章针对当前高职院校的毕业生就业上报信息管理、统计等工作存在效率低、工作量大、录入人员对毕业生不熟悉,以及院校的就业部门不能很好地与各个系部进行信息实时沟通、共享等问题,介绍了一种基于Asp.net/.Net Web Service技术开发的高职院校毕业生就业上报信息管理系统,该系统能较好地解决上述问题。     

伊斯兰金融机构财务报告概念框架的会计信息质量特征

近期发布的伊斯兰金融机构财务会计概念框架内含的会计信息质量特征,既与欧美最新的财务会计框架中有用财务信息的质量特征存在诸多相似,又具有鲜明的自身特色,其结构清晰,可操作性强,对改进我国基本会计准则中的会计信息质量特征具有重要的借鉴价值。     

财务报告质量能够提高企业投资效率吗？ ——来自A股上市公司的经验证据

从财务报告质量角度出发,以我国2007—2013年沪深两市A股上市公司为样本研究财务报告质量对企业投资效率的影响,并进一步地将投资效率分为投资不足与过度投资两种,分析财务报告质量对这两种不同投资状态的影响,结果表明:财务报告质量提高了企业投资效率,并且投资不足与财务报告质量显著负相关,即高质量的财务报告使得企业投资不足现象减少;财务报告质量对过度投资的抑制效果不明显。     

The green globe programme: Developing a greener future for travel and tourism

This paper examines the concept of sustainable tourism planning in New Zealand and its relationship to the Resource Management Act. The paper considers the public sector planning responses towards tourism development issues within the context of New Zealand's Resource Management Act, and the ability of these organisations to respond to tourism issues. It argues that the absence of a national vision for tourism is a major constraint on achieving sustainable tourism options at the regional and local level because the Resource Management Act s principles of sustainable planning are not guided by any national policy or strategy. By using a postal questionnaire, the paper provides the first in-depth analysis of planners responses to tourism and their ability to integrate tourism into the planning process within New Zealand. The paper also expands the arguments initially developed by Dredge &; Moore (1992) on the lack of integration in relation to tourism and planning.