上市公司资产减值方向信息含量研究——来自沪深两市2003年的经验证据

我国新颁布的《企业会计准则第8号——资产减值》规定,存货等已确认的资产减值不得转回。针对新准则对资产减值单向计提的规定,本文从资产减值准备计提方向研究上市公司资产减值的信息含量,发现资产减值的计提方向存在信号显示作用。这表明资产减值准备方向传递了公司未来前景的信息,全面取缔资产减值准备的转回将减少资产减值的部分信息含量。     

Deregulating Network Industries: Dealing with Price-quality Tradeoffs

This paper examines the effects of introducing competition into monopolized network industries on prices and infrastructure quality. Analyzing a model with reduced-form demand, we first show that deregulating an integrated monopoly cannot simultaneously decrease the retail price and increase infrastructure quality. Second, we derive conditions under which reducing both retail price and infrastructure quality relative to the integrated monopoly outcome increases welfare. Third, we argue that restructuring and setting very low access charges may yield welfare losses, as infrastructure investment is undermined. We provide an extensive analysis of the linear demand model and discuss policy implications.     

非对称信息下企业信用风险形成机理及其降低策略

信用风险控制既是风险控制研究的理论难点，也是风险控制实践的难点。从非对称信息理论的角度出发。分析非对称信息下信用风险形成的机理，可以得出控制信用风险的关键在于事前阶段的结论。加强客户信用信息管理系统的建设是企业降低信用风险的关键，也是实现企业信用风险标本兼治的第一步。     

信息管理与信息系统学科建设的现状和设想

经济信息管理专业和管理信息系统专业在国内开办已20多年了，经济几代人的努力，专业建设有了很大的发展，但是，该专业的特色和优势还不明显，现在更是受到计算机科学与技术专业，电子商务专业的两面夹击，专业的发展空间和生存空间受到了严重的挑战，因此，必须重新构建信息管理与信息系统专业的框架，并科学定位。     

公司治理与会计信息质量控制

简要分析了公司治理结构与会计信息质量的关系,并在借鉴国外公司治理经验的基础上,结合中国企业的实际情况,从公司股权结构、公司治理模式、独立董事制度、股票期权激励约束机制以及绩效评价体系等有关公司治理的五个方面提出了若干建议和设想。     

企业网络财务信息披露调查与分析——来自河北省的案例

网上获取财务信息是管理者和投资者获取信息的主要途径之一,本文选取河北省上市为样本企业调查了企业网上财务信息的披露情况。调查发现,绝大部分企业建立了自己的网站,但普遍存在网上财务信息披露水平不高、财务信息披露量参差不齐、披露形式单一、对信息的安全性重视不足、数据更新不及时等问题,针对这些问题提出了改进建议。     

建筑市场信息不对称及治理对策研究

本文基于不对称信息理论,建立了委托代理关系下的建筑业信息模型,并具体分析了建筑业目前由于信息不对称造成的各种问题,最后对相关问题提出了几点治理对策和建议。     

A Spatial Structural Decomposition Analysis of Chinese and Japanese Energy Demand: 1985–1990

This paper proposes a spatial structural decomposition analysis to measure the effects of the changes in intra- and inter-country linkages on the embodied energy demand in the concerned country. For the empirical analysis, we have used the China- Japan inter-country input–output tables for 1985 and 1990, expressed in constant prices of 1990. The empirical results reveal that (1) at least for the period between 1985 and 1990, the effects of the non-competitive input structural changes in China on the primary energy requirements of Japan were negligible, and (2) the contribution of the Japanese final demand shifts on the total change in Chinese primary energy demand was 40 times larger than that of the Chinese final demand shifts on the primary energy requirements of Japan. The Japanese policy makers should concentrate on the energy impacts of the changes in the domestic production structure rather than the changes in the Chinese production structure.     

天津物流业基础设施及发展水平统计分析

物流业是天津市重点发展的支柱型产业.本文旨在介绍天津物流业的现状,并对物流产业水平进行系统的统计分析,为宏观物流政策的制定提供依据.     

Overeducation, regional labor markets, and spatial flexibility

For most workers, access to suitable employment is severely restricted by the fact that they look for jobs in the regional labor market rather than the global one. In this paper we analyze how macrolevel opportunities (regional market characteristics) and microlevel restrictions (the extent to which job searchers are restricted to the regional market) can help to explain the phenomenon of overeducation. We use a two-step procedure to control selective access to employment. The results show that the size of the labor market is an important factor in avoiding overeducation.