固定资产评估减值相关问题探讨

《企业会计制度》顽布实施以来,在对企业改制发起设立股份有限公司,依法进行资产评估和报表审计过程中,会计师普遍简单以评估师的评估减值数据作为计提固定资产减值准备的依据。目前在开展以财务报告为目的评估研究的同时,应研究以固定资产减值准备计提为目的的评估,以引起行业的重视。     

衍生金融工具及其对会计的影响

经济环境的变化必然引起会计的变化 ,衍生金融工具的出现和发展为会计提出了新的研究课题。衍生金融资产与衍生金融负债与传统会计资产和负债的相比有许多不同之处 ,对衍生金融工具对会计有关要素的定义、确认、计量和报告等方面的影响的探讨研究 ,有助于科学地解决会计实务中的问题。     

论行政事业性国有资产管理体制改革

行政事业性国有资产是国有资产的重要组成部分 ,是各级行政事业单位完成工作任务和事业计划的物质基础。目前对行政事业性国有资产的管理仍存在管理机构设置不规范、管理制度不健全、管理方式不科学、“非转经”活动的规范等问题 ,影响其效能发挥。以十六大报告战略性确定国有资产管理体制的基本框架为背景 ,提出深化行政事业性国有资产管理体制改革的政策建议     

Complementarities and competition: Unpacking the drivers of entrants' technology choices in the solar photovoltaic industry

Entrants in new industries pursue distinct technologies in hopes of winning the technology competition and achieving sustainable competitive advantage. We draw on the complementary assets framework to predict entrants' technology choices in an emerging industry. Evidence from the global solar photovoltaic industry supports our arguments that entrants are more likely to choose technologies with higher technical performance and for which key complementary assets are available in the ecosystem. However, diversifying entrants are more likely to trade off superior performance for complementary asset availability whereas start‐up entrants are more likely to trade off complementary asset availability for superior performance. This difference is largely due to diversifying entrants with pre‐entry capabilities related to the industry. The study offers a novel illustration of how complementarities and competition shape entry strategies. Copyright © 2013 John Wiley & Sons, Ltd.     

On the Structural Interpretation of the Smets–Wouters “Risk Premium” Shock

This article shows that the “risk premium” shock in Smets and Wouters (2007) can be interpreted as a structural shock to the demand for safe and liquid assets such as short‐term U.S. Treasury securities. Several implications of this interpretation are discussed.     

The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance

This paper extends the literature evaluating accounting practices for identifiable intangible assets and considers whether the application of these accounting practices changed on transition to IFRS. It finds no evidence of identifiable intangible assets acquired and recognised in business acquisitions being associated with postacquisition firm performance or changes in postacquisition firm performance, either before or after transition to IFRS. This is inconsistent with the requirements of regulations such as IFRS 3 Business Combinations and IAS 38 Intangible Assets, and there is no empirical evidence supporting the present regulatory distinction between acquired and internally generated and revalued identifiable intangible assets.     

基于MDS系统的电能计量资产全寿命周期管理流程及策略

基于省级计量中心生产调度平台（MDS系统）,构建了电能计量资产全寿命周期的管理流程,分析了计量资产全寿命周期环节与MDS系统各业务模块的对应关系,提出了基于MDS系统的电能计量资产全寿命周期流程管理策略。最后以国网重庆市电力公司电力科学研究院计量中心为例,验证了基于MDS系统的电能计量资产全寿命周期流程管理的有效性和实用性。     

基于AHP法的商务写字楼租金影响因素评价研究

本文主要研究了商务写字楼租金影响因素,并应用AHP法确定了各项最终指标,然后依据指标权重从写字楼资产运营的角度提出如何提升存量写字楼的租金的资产运营建议。     

中国居民家庭收入结构、金融资产配置与消费

文章分析了我国居民收入与金融资产结构,认为我国居民消费率低的主要原因是储蓄率高以及财产性收入较低。实证结果发现：无论城镇还是农村家庭,非财产性收入均是我国居民消费需求的主要决定因素,财产性收入对消费的促进作用并不显著,原因是我国居民财产性收入在总收入中的占比较低。为提高我国居民财产性收入并扩大消费需求,认为要在增加居民财富积累的同时,让居民拥有多元化的投资与金融理财工具,优化风险性金融资产供给结构,规范金融市场发展,从而为居民持有的金融资产提供稳定收益率。     

我国互联网企业海外上市的研究-基于无形资产视角

现有的专家学者大部分基于上市条件、融资、结果确定性等角度分析互联网企业海外上市,但鲜有学者从无形资产角度进行研究。本文基于无形资产在互联网企业中的重要性,以及国内外对无形资产估值差异和研发费用资本化的差异进行了深入分析,并针对海外上市潮的现象提出了一些建议,以便互联网企业海外上市潮回流。