新会计准则下的无形资产会计解析

财政部发布的企业会计准则第6号,在借鉴和吸收我国已有的无形资产准则与相关国际会计准则的基础上,对无形资产核算的会计规范作了许多方面的新规定。文章主要从研究开发支出的处理、无形资产的价值摊销,以及无形资产的减值处理等方面,讨论新准则作出的新的会计规范。     

国际工程项目后期资产处理价格系数计算技术探讨

国际工程物流管理是现代物流管理的一个重要内容,其中工程后期固定资产处理是工程物流管理后期工作非常重要的一个环节,其中的关键问题是如何计算资产出售价格,以争取在出口物资保函期内进行大宗资产的合理处置。采用经验法和举例法,以作者采购期间主张的一个价格计算实例,对国际工程进口资产处理价格组成计算方法进行分析、探讨,为国际工程后期固定资产处置提供了一个简单、快捷、实用的技术方法,填补了现代国际工程后期资产处理领域的一块空白。     

Customer Lifetime Value and Firm Valuation

SUMMARY

Unlike most marketing metrics, CLV provides information which is directly relevant to marketing decision makers, non-marketing executives such as CFOs, and financial analysts. This paper highlights why and how CLV is financially relevant. It explicitly compares CLV-based valuation with four finance-oriented methods (DCF, P/E ratio, customer counting, and extrapolation). We also discuss implications for marketing managers, financial executives as well as educators.     

高职院校实验室固定资产管理存在的问题及对策

在高职院校财务管理中,实验室固定资产管理是重要的部分。加强实验室固定资产管理,提高实验室固定资产使用效益,对促进高等教育事业的发展具有十分重要的意义。针对高职院校现行实验室固定资产管理中存在的主要问题,提出解决问题的思路与对策。     

中国农林企业资产专用性经济后果研究——来自沪、深农林上市公司的经验证据

由于产业和生产经营的特殊性,农林企业资产专用性特点十分显著。依据现代契约理论,资产专用性经济后果一方面体现在资产专用性可以增进企业绩效（经济后果Ⅰ）,另一方面体现在资产专用性决定企业融资契约的安排（经济后果Ⅱ）。为检验中国农林企业资产专用性的经济后果,文章以2003—2006年沪、深中国农林上市公司为样本进行实证分析,结果发现：资产专用性替代变量与公司绩效不具有显著相关性,而与融资契约结构虽有一定的相关性,但总的看来,相关性也不甚理想。这表明中国农林企业关系型投资不足而导致资产包含的专用性不高,从而不具备应有的经济后果。     

THE DIVERSITY OF ACCRUAL POLICIES IN LOCAL GOVERNMENT FINANCIAL REPORTING: AN EXAMINATION OF INFRASTRUCTURE,ART AND HERITAGE ASSETS IN GERMANY,ITALY AND THE UK

This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms. We identify significant diversity between actual practices and the norms imposed by national policy‐makers or set by IPSAS. Given that a longstanding concern of the literature has been on whether these kinds of assets should be included in governmental balance sheets and operating statements at all, it is striking how often the question was settled in practice by excluding art and heritage assets, even when this meant non‐compliance with national norms. In our three countries, it is clear that comparability of the financial statements between countries was not a concern of policy‐makers, and comparability between cities within each country not a concern of preparers.     

Corporate branding: Where are we? A systematic communication-based inquiry

Despite the widely recognized relevance of corporate branding (CB) to gain competitive advantage, CB studies suffer from highly fragmented perspectives that make it difficult to discern the value of CB and orient its practices. Our study is aimed at clarifying how CB has been approached in the academic and practitioners' literature so far to identify the contribution of these different perspectives. To investigate the debate on CB, we adopted a systematic software-assisted content analysis, appropriate when the research aims are to disentangle multiple perspectives on a phenomenon. Software-aided content analysis allows a rigorous treatment of a text highlighting recurrent themes, their semantic links, co-occurrences and correspondences among lexical units. Our findings suggest that CB is a crucial crossroad between ‘inside’ and ‘outside’ of a company acting as a ‘bridge’ among key intangibles and as an ‘inside–outside’ interface between company and stakeholders. The Thematic Analysis of Elementary Contexts highlights four clusters related to how CB and communication have been conceived. In discussing the findings, we propose integrated marketing communications (IMC) as a conceptual and managerial framework capable of making sense out of CB complexity and casting light on the complementarities between the often conflicting academic and practitioners' views on CB.     

国有高校资产管理问题研究报告——以J高校为例

国有高校的资产有其特定的属性,高校只是享受资产的使用权,而所有权属于国家,所以高校资产的管理有其独特的属性。国有高校资产管理应遵循产权明晰、责权明确、整合管理的原则,达到资产安全、合理配置、高效使用、优化处置和全方位信息化管理的目标。     

计提折旧对纳税影响的初步研究

笔者运用比较分析和归纳分析法,较为系统地研究了计提折旧对交纳所得税的种种影响,为企业纳税策划、节税减税提供了多种选择。论文的研究思路是,对种种节税减税方案,通过数字计算比较优劣。用数据说法,是本文最突出的特点。