模块化结构下的市场结构、行为及绩效

模块化作为新产业结构的本质特征,其结构由三部分构成:设计规则、隐形模块生产和系统集成与检测。模块化改变了传统的产业组织形态,在模块化结构下,市场结构是分散型的大系统,市场行为表现为三种新竞争形态,最终市场绩效是增进的。     

企业无形资产的资本化运营原则

企业在进行资本化运营活动中，不仅要重视有形资产的资本化运营，同时更应重视无形资产的资本化运营．无形资产的资本化运营在企业的资本化运营中占有重要地位．无形资产的资本化运营没有固定的模式，但是在进行无形资产的资本化运营过程中应遵循一定的原则．     

工业设计中的环境保护

环境保护是工业设计不可忽视的要素,环境保护产品设计的原理遵从"多米诺骨牌"原理消除人为的过失骨牌或破坏环境的操作和浪费资源的行为骨牌.环保产品设计的原则是根据熵的法则,选择使用原材料;加强标准化观念;产品报废后的再生利用等.     

最优货币政策规则的选择及在我国的应用

本文首先根据我国的实际数据 ,建立和估计混合型模型 ,并以此作为研究货币政策规则的基本框架。然后在随机模拟的基础上 ,以社会福利为基准 ,计算和比较三种货币政策决策方式对社会福利的影响 ,这三种决策方式是完全承诺的最优货币政策规则、最优的Taylor规则及相机抉择。同时计算与福利损失等价的通胀率变化 ,结果表明 ,最优的Taylor规则能够很好地近似完全承诺的最优货币政策规则 ,这为进一步改进我国货币政策的决策和操作提供了一个指导方向。其次 ,对我国目前的货币政策决策和操作存在的问题进行分析 ,特别是对目前我国盯住货币供应量的体制所存在的问题进行分析 ,并提出改进的方案     

资本账户开放与国际金融冲击的传导——基于DSGE模型的分析

本文在动态随机一般均衡的框架下,建立了一个包括贸易部门和非贸易部门的小型开放经济模型,系统研究和比较资本管制与资本账户开放两种情况下,国外金融冲击、出口需求冲击对中国经济的不同影响和传导机制,并检验资本账户开放情形下应对国际冲击时不同货币政策规则的有效性。结果发现：当资本账户开放时,一国受到国外冲击的波动幅度远大于资本管制的情况;资本管制和资本账户开放对国际金融冲击传导机制的关键差异在于贸易部门与非贸易部门的互动关系,具体表现为劳动力转移的差异;在资本账户开放后,面对不同形式的国际冲击,货币数量型规则和混合型规则均能有效熨平经济波动。     

关于计算机实验室的管理

计算机实验室的工作是非常重要的，建立完善的规章制度，规范实验室的管理，注重实验教学，保证学生实验课程的顺利完成。     

让企业规章制度和工会组织为企业保驾护航

经济补偿是《劳动合同法》新增加的内容，明确企业通过完善企业规章制度和建立工会组织，能更好地为企业保驾护航。     

Rules, principles and judgments in accounting standards

The distinction between rules-based and principles-based standards is not well defined and is subject to a variety of interpretations ( SEC, 2003 , p. 5). Yet there is a commonly held view that the FASB's standards are rules-based and the IASB's standards are principles-based. This article identifies the basis of this distinction. For research and development, the article compares the FASB standard with two principles-based standards. For each standard we identify and classify rules and judgments, and observe the level of justifications for the rules and assistance to support the judgments. The three standards have rules, are based on principles, and require the exercise of professional judgment; the less conservative standard requires more judgments and, unexpectedly, more rules. The results suggest that the rules-based versus principles-based distinction is not meaningful, except in relative terms. We conclude that a relatively more principles-based standards regime requires professional judgment at both the transaction level (substance over form) and at the financial statement level ('true and fair view' override). Furthermore, it is suggested that any FASB and IASB convergence will require agreement on the weightings given to the qualitative characteristics.     

Does implementation guidance affect opportunistic reporting and value relevance of earnings?

In recent years, both the SEC (2003) and the FASB (2004) [Securities and Exchange Commission, 2003. Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System. Securities and Exchange Commission, Washington, DC; the Financial Accounting Standards Board, 2004. On the road to an objectives-oriented accounting system. Financial Accounting Series: The FASB Report (August 31), 1–5.] have indicated a need for accounting standards where principles are balanced by implementation guidance (i.e., a framework for exercising professional judgment). In this study, we take advantage of a jurisdictional split during 1996–2001 whereby the same economic event (i.e., an impairment in oil and gas assets) in the extractive petroleum industry was accounted for by “full cost” firms under a SEC standard (Regulation SX 4-10) which provides extensive implementation guidance, and by “successful efforts” firms under a FASB standard (SFAS No. 121) that provided relatively little guidance for implementing the standard.     

略论流通领域全面开放与政府贸易规制创新的路径激励

在流通全面开放的今天，市场流通秩序的校正单靠市场机制这只看不见的手，是远远不够的。市场机制不是万能的，必须依靠政府对贸易进行有效的规制，通过政府对公共利益调控的力量来规制市场机制的不足：同时建立符合国际惯例的商品分销行业管理规制模式，学会按国际惯例办事，提倡诚实守信，健全国内贸易保护与市场准入的政策与法规规制，才有可能从源头上治理市场秩序失灵。