基于无线技术的仓储拣选作业流程再造方案分析

对传统的仓储拣选作业流程进行了研究分析,提出了基于无线技术的仓储拣选作业流程再造方案,并对两者进行了对比分析,阐述了再造后的拣选作业流程采用无线技术及其相关技术后的诸多优点及发展前景.     

CPA审计质量评价体系研究

随着以“安然”、“世通”为代表的国内外一系列的财务造假舞弊案的曝光,CPA的审计质量也成为社会各界关注的焦点,人们对CPA的审计质量、甚至CPA行业的信誉和存在的必要都提出了质疑。本文对社会关注的焦点——CPA审计质量进行研究,运用规范研究的方法,对影响我国CPA审计质量的诸因素进行分析,从被审计单位、事务所、CPA、审计收费、审计过程等方面展开分析,并构建了针对CPA审计质量进行评价和衡量的体系,以量化的方式来反映审计质量,并就这一提出了自己的观点和看法。     

新会计准则背景下会计信息质量特征研究

会计信息质量一直是我国会计界研究的重要课题,相关性和可靠性是会计信息质量的重要特征。本文在总结国内外研究的会计信息质量特征的基础上,重点分析了我国新会计准则对会计信息质量的相关性和可靠性的影响,以期为提高会计信息质量提供参考。     

慈善组织理事会治理对会计信息质量的权变影响研究

利用2005-2019年中国慈善基金会数据,基于权变理论视角,探讨慈善组织理事会治理对会计信息质量的影响效应。研究发现：理事会规模越大、理事的平均年龄越大、理事中国家工作人员越多、女性理事占比越低,慈善基金会会计信息质量越高;而理事长和秘书长两职合一对慈善基金会会计信息质量不存在显著影响;理事会治理对会计信息质量的影响随着慈善基金会捐赠依赖度和外部审计质量的不同而发生权变,捐赠依赖度越小、外部审计质量越高的慈善基金会,理事会治理对会计信息质量的监督效应越强。     

会计信息质量检查、董事联结与财务重述

基于财务重述视角,考察会计信息质量检查制度的直接治理和间接治理效应。研究发现：会计信息质量检查显著降低被公告公司财务重述概率,也会降低与被公告公司存在内部董事联结关系(简称“内部董事联结”)公司的财务重述概率,但对与被公告公司存在外部董事联结关系(简称“外部董事联结”)公司的财务重述概率无显著影响。强化媒体报道和内部控制质量是缓解会计信息质量检查在外部董事联结中间接治理失效的有效措施;会计信息质量检查监管力度加大会进一步降低被公告公司以及内部董事联结公司财务重述概率。     

结构异质性对中国能源高质量发展的影响研究

基于结构异质性对能源高质量发展影响的理论分析,使用稀疏主成分分析方法测度中国能源高质量发展水平,构建中国和八大经济区域面板分位数回归模型,实证研究了结构异质性对中国能源高质量发展的影响。结果表明：2003—2020年中国能源高质量发展水平有所提升,但仍存在明显的区域发展不平衡问题,西部地区和北部沿海地区的能源高质量发展水平更高。产业结构与能源高质量发展水平呈负相关关系,能源消费结构、资本配置结构与能源高质量发展水平呈正相关关系。     

Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions.     

SERVCON: development and validation of a multidimensional service convenience scale

As customers have demanded greater convenience in service exchanges, researchers have responded by incorporating the convenience construct into their conceptual models and empirical studies, but a comprehensive, formally validated measure of convenience remains lacking. This study conceptualizes service convenience as a second-order, five-dimensional construct that reflects consumers’ perceived time and effort in purchasing or using a service. Service convenience dimensions are salient at different stages of the purchase decision process. Given this conceptualization, the study presents the development and validation of the SERVCON scale, a comprehensive instrument for measuring service convenience. The five dimensions are independent within a nomological network that illustrates distinct antecedent and consequent effects, and the results reinforce the multidimensional representation, offering insight into the distinctive relationships between each service convenience dimension and its antecedents, such as competitive intensity, and consequences, such as repurchase behavior. The findings help researchers and managers understand a fully conceptualized convenience construct and facilitate the measurement of convenience in future empirical studies.     

新形势下开拓和发展农村市场的思考

当前,内需不足尤其是农村市场启而未动已成为我国经济持续快速增长的主要制约因素.文章在分析了我国市场机制形成过程中农村市场的现状、问题的基础上,提出了开拓和发展农村市场、促进农村经济社会发展的对策建议.     

我国中小企业财务管理战略思路探讨

本文从我国目前中小企业财务发展现状入手,着重分析了作为中小企业,在当今市场经济大潮下,如何制定企业财务战略,并从六个方面进行了深入论证,提出了中小企业财务战略发展总体思路.为中小企业提升企业财务管理水平,参与国际竞争,奠定良好的企业管理基础.