价值链视域下企业财务分析研究

<正>价值链是提升企业价值的有效工具,在企业财务管理中融入价值链理论,深入分析企业的价值活动情况,可全面准确地掌握价值链中各个环节创造价值的能力,提升企业财务管理效能,促进企业资产的保值和增值。本文从价值链管理与企业财务分析入手,在详细阐述企业价值链优化的基础上,对价值链视域下的企业财务进行了分析。     

浅析衍生金融工具对企业财务管理的影响

近年来,金融衍生工具随着全球金融市场的发展而蓬勃壮大起来。这些新兴金融工具已经成为企业财务管理中不可忽视在重要因素,它的基本功能和特性决定了其可以对企业的筹资管理、投资管理甚至于财务信息管理产生积极的影响,从而有效推动现代企业财务理论的全面突破与更新。     

企业财务状况的模糊综合评判模型及其应用

如何利用已获取的财务报表信息对企业财务状况进行有效评价,一直是财务分析领域着力解决的重要问题。本文通过构建企业财务状况评价指标体系,并应用模糊数学知识建立模糊综合评判模型,实现了对企业财务状况科学、有效的评价,并结合实例对其进行了应用。     

企业财务预算管理初探

财务预算管理是解决公司财务正常运作的重要工具，有助于财务决策权的分配，并能为衡量企业经营业绩提供标准。本文分析了企业财务预算管理的的内涵及内容，并重点对现在企业财务预算管理中存在的问题进行了分析，并在此基础上提出了相应的对策。     

推行全面预算管理 提升企业管理水平

全面预算管理作为一种先进的管理方法，是企业日常经营管理的重要工具，是企业进行战略实施和管理控制的主要手段，也是企业财务管理的重要内容。全面预算管理是涉及全方位、全过程和全员的一种整合性管理系统，如何正确理解和有效推行全面预算管理，对建立现代企业制度，提高企业管理水平、增强竞争力有着十分重要的意义。     

对ERP环境下企业财务管理问题的几点思考

ERP是以企业财务管理为核心的一种企业资源计划系统,该系统是对企业经营理念、业务流程、基础数据及计算机软硬件设施的一种系统性整合.作为一种以信息技术为依托的现代化管理手段,ERP的应用对企业供应链进行有效管理,使企业采购、生产及销售等不同环节的财务内控工作被纳入到ERP当中,企业传统财务管理模式因此而出现诸多的不适应性,无法提高企业对市场的动态反应能力.因此,如何在ERP环境下对企业财务管理工作进行有效调整与完善成为目前企业内部管理体系改革的重点.本文以ERP环境下企业财务管理问题为核心,对ERP环境下企业财务管理的变化进行简单介绍,分析ERP在企业财务管理中的应用现状,探讨ERP在企业财务管理工作中的合理应用.     

企业财务预警管理存在问题及应对策略

企业财务管理需要进行预警系统模式管理。其目的在于防范企业偏离正规财务管理模式运作轨道,能够对企业财务风险、财务危机做出提前预判与警示,因此,构建科学有效的企业财务预警系统可以使企业在日益激烈的市场竞争中求的生存和发展,以便有效的控制财务风险。     

企业财务内部控制精细化管理体系的建立与实施

建立完善的企业财务内控精细化管理体系,并确保其顺利实施对实现企业经营和管理工作效率的提升具有较为重要的影响。文中对企业财务内部控制精细化管理体系进行了简单介绍,并通过总结分析对建立企业财务内部控制精细化管理体系的有效对策和企业财务内部控制精细化管理体系的实施进行了深入研究。     

试述企业财务管理对企业经济效益的影响

企业财务管理是现代企业经营管理中的核心内容,企业在发展中通过合理运用财务管理措施,可以有效提高企业财务管理工作的整体水平,从而帮助企业在经济市场中获取更多的经济效益。虽然现代企业财务管理中容易受到内外部诸多因素影响,导致财务管理工作中依旧存在较多问题和弊端,但是财务管理依旧是可以直接提高企业经济效益的主要途径。本文就企业财务管理对企业经济效益的影响进行深入分析。     

规范化企业财务核算体系的构建分析

随着我国社会经济的快速发展,特别是社会主义市场经济的不断深入,企业获得了巨大的发展机遇,同时企业间的竞争也越来越激烈。财务核算是企业经营过程中重要的管理内容,通过有效的财务核算,能够有效的防范企业的财务风险,提高企业核心竞争力。本文首先对企业财务核算体系发展的可行性进行分析,然后分析企业财务核算体系保障机制,最后提出构建企业财务核算体系的具体措施,供有关人员参考。     

基于实证的学术不端成因分析及对基金管理的启示

科研诚信缺失是现在学术界研究和政府关注的热点问题.首先梳理了科研诚信缺失行为的概念内涵,然后探讨了影响科研诚信缺失行为的影响要素,最后对这些要素进行了实证检验和结构方程模型分析.研究发现:科研工作者周围的诚信环境、竞争压力、科研收益、资金规范状况及科研能力将显著影响其科研诚信行为.     

基于滞后DEA的我国高校科研经费使用效率评价

研究我国高校科研经费使用效率。基于2002-2006年31所高校的截面数据分析,运用统计方法建立了高校科研经费使用效率评价指标体系,测算了科研产出滞后于投入的时间,建立了滞后DEA效率评价模型,从投入产出角度动态分析了我国31所代表性高校科研经费相对使用效率,并对非有效的高校进行了规模有效性和投影分析计算,得出了我国高校科研经费使用特点和存在的问题。结果表明我国高校科研经费使用效率整体不高,48%的高校存在一定程度的投入不足和产出剩余问题,最后针对存的在问题提出了改进建议。     

Environmental Risk, Precaution, and Scientific Rationality in the Context of WTO/NAFTA Trade Rules

This article considers the role of scientific rationality in understanding statements of risk produced by a scientific community. An argument is advanced that, while scientific rationality does impose constraints on valid scientific justifications for restrictions on products and practices, it also provides flexibility in the judgments needed to both develop and apply characterizations of risk. The implications of this flexibility for the understanding of risk estimates in WTO and NAFTA deliberations are explored, with the goal of finding an intermediate ground between the view that science unambiguously justifies or rejects a policy, and the view that science is yet another cultural tool that can be manipulated in support of any decision. The result is a proposal for a dialogical view of scientific rationality in which risk estimates are depicted as confidence distributions that follow from a structured dialogue of scientific panels focused on judgments of evidence, evidential reasoning, and epistemic analysis.     

北京市科普资源开发与共享现状及对策研究

一个国家的科普能力,集中表现为国家向公众提供科普产品和服务的综合实力.而科普资源既是科普工作的基础和工具,也是提升科普能力的重要因素.伴随着公民科学素质建设的推进,以及科学发展观在全社会的树立和落实,怎样提高科普资源的利用效率,建立共建共享平台的长效机制,使科普资源真正服务于公众并见到实效,已成为我国当前乃至今后一个时期科普事业发展中最关键、也最具基础性的工作之一.本研究旨在总结科普资源科学发展的经验,发现影响和制约其发展的问题,探讨科普资源共建共享的科学方法,为北京市的科普资源开发和共享工作提供决策依据.     

On Different Types of Uncertainties in the Context of the Precautionary Principle

Few policies for risk management have created more controversy than the precautionary principle. A main problem is the extreme number of different definitions and interpretations. Almost all definitions of the precautionary principle identify “scientific uncertainties” as the trigger or criterion for its invocation; however, the meaning of this concept is not clear. For applying the precautionary principle it is not sufficient that the threats or hazards are uncertain. A stronger requirement is needed. This article provides an in‐depth analysis of this issue. We question how the scientific uncertainties are linked to the interpretation of the probability concept, expected values, the results from probabilistic risk assessments, the common distinction between aleatory uncertainties and epistemic uncertainties, and the problem of establishing an accurate prediction model (cause‐effect relationship). A new classification structure is suggested to define what scientific uncertainties mean.     

When Can Scientific Studies Promote Consensus Among Conflicting Stakeholders?

While scientific studies may help conflicting stakeholders come to agreement on a best management option or policy, often they do not. We review the factors affecting trust in the efficacy and objectivity of scientific studies in an analytical‐deliberative process where conflict is present, and show how they may be incorporated in an extension to the traditional Bayesian decision model. The extended framework considers stakeholders who differ in their prior beliefs regarding the probability of possible outcomes (in particular, whether a proposed technology is hazardous), differ in their valuations of these outcomes, and differ in their assessment of the ability of a proposed study to resolve the uncertainty in the outcomes and their hazards—as measured by their perceived false positive and false negative rates for the study. The Bayesian model predicts stakeholder‐specific preposterior probabilities of consensus, as well as pathways for increasing these probabilities, providing important insights into the value of scientific information in an analytic‐deliberative decision process where agreement is sought. It also helps to identify the interactions among perceived risk and benefit allocations, scientific beliefs, and trust in proposed scientific studies when determining whether a consensus can be achieved. The article provides examples to illustrate the method, including an adaptation of a recent decision analysis for managing the health risks of electromagnetic fields from high voltage transmission lines.     

The Asbestos Case: A Comment on the Appointment and Use of Nonpartisan Experts in World Trade Organization Dispute Resolution Involving Health Risk

The World Trade Organization is currently evolving its approach to incorporating scientific and technological evidence into its dispute-resolution process. In European Communities-Measures Affecting Asbestos and Asbestos-Containing Products, the Panel was faced with a large amount of complex and conflicting scientific evidence presented by the partisan experts. The Asbestos Panel's solution was to appoint independent, nonpartisan experts to help it understand and evaluate the scientific evidence. While this was far better than trying to unravel the conflicting scientific evidence on its own, two aspects of the Panel's adopted procedure merit scrutiny. First, the expert-selection process used by the Panel may not assure that the collective expertise of the appointed experts is broad enough when the dispute involves multidisciplinary scientific issues. Second, the process adopted by the Panel for consulting the appointed experts-which involved individual consultation rather than a consensus process-may leave a panel with a distorted or confused picture of the science. A consensus approach is the best means of obtaining scientific advice from appointed experts; it is most calculated to provide a clear and accurate report of the scientific information needed by a panel to make a fair and informed decision on the dispute before it. The underlying principle of world trade agreements is that it is beneficial to all of us to have free trade. Among other things, this requires an effective means of resolving disputes, and increasingly that includes disputes involving complex scientific and technological issues. This can be achieved only if the parties have confidence that their disputes will be decided in a fair and informed manner, based on the best science available. To achieve this goal, we suggest that future WTO panels depart in certain respects from the procedures utilized by the Asbestos Panel.     

开放性对科学创新和技术创新的影响——以国家重点实验室为例

本文以国家重点实验室为例,探讨研究型组织的开放性对科学创新和技术创新的影响,并分别构建负二项分布模型。基于2006-2009年204个国家重点实验室相关数据的实证研究结果表明,开放性对科学创新具有显著影响,其中,与企业的合作、流动人员比例与科学论文产出均呈现正U型关系,而国际合作与科学论文产出呈现倒U型关系;以国际合作和流动人员比例衡量的开放性对技术创新具有显著影响,其中,国际合作与发明专利产出呈现倒U型关系,而流动人员比例与发明专利产出具有线性的负相关关系。     

基于GCA-DEA-MSVC方法的高校科研平台评价预测研究

高校科研平台评价与预测分析是促进科研工作健康高效发展的重要载体,但数据指标繁冗、逻辑关系复杂、影响因素众多等大大加剧了科研平台运行评价和预测难度。本文从大数据角度出发探索一种基于GCA-DEA-MSVC方法的高校科研平台评价预测方法。首先利用GCA方法从科研平台运行数据库中挖掘、提取出与评价结果密切相关的关键特征指标并进行分类构建特征指标库,然后利用DEA方法对特征指标库数据进行融合,提升数据质量构建相对效率指标库;最后,将特征指标库与相对效率指标库再次融合,基于改进的MSVC方法构建了高效的科研平台运行状态评价分类预测模型,并利用教育部重点实验室评价数据开展了实验研究,验证了所提方法的有效性。     

Reconciling Scientists' Beliefs about Radiation Risks and Social Norms: Explaining Preferred Radiation Protection Standards

Social scientists have argued about the role of political beliefs in highly charged policy debates among scientific experts. In debates about environmental hazards, the focus of contention is likely to rest on the appropriate scientific assumptions to inform safety standards. When scientific communities are polarized, one would expect to find systematic differences among combatants in the choice of appropriate assumptions, and variation in the application of "precaution" in standard setting. We test this proposition using an experiment applied in a mail survey format to groups of scientists from opposing sides of the nuclear policy debate. Questions were asked about the role of political, social, and epistemological beliefs in reaching scientific and policy judgments about the relationship between radiation dose and cancer incidence in human populations. We find that the precautionary tendency is pervasive regardless of whether the scientist is associated with a putatively pro- or anti-nuclear group. Using a multinomial logit model, we explain a modest percentage of the variation in the choice of preferred judgments about safety standards, but find that distinct sets of political and social values are significantly associated with policy positions among scientists. Implications for scientific advice to policymakers are discussed.