财务风险的分析和防范

在市场竞争环境下,财务风险作为企业特有风险日益突出,是企业利用财务杠杆的直接后果,企业必须重视财务风险的分析和防范,以增强企业财务实力。本文从财务风险的角度出发,对企业财务风险的成因进行分析,然后对企业财务风险的分析方法进行探讨,提出财务风险的防范方法和措施。     

关于企业财务分析的研究

企业财务分析是企业财务管理乃至企业整个管理的重要工作内容.文中阐述了企业财务分析在企业管理中的重要作用；提出了财务分析的程序和方法；指出了企业财务分析存在的问题,并研究和论述了企业加强和改进财务分析的应采取的对策措施.旨在探讨提高企业财务分析质量.     

企业财务成果的多层次分析

财务成果是企业一定时期内财务活动的结果。从经济学观点分析,财务活动过程有投入,也有产出,财务投入是因,财务产出是果。也就是说,财务产出即是财务成果。财务产出具有多层性,不同层面的财务产出,代表不同深度的财务成果。对企业财务成果的多层次分析,有利于企业财务管理理念和方法的创新。内部管理层面的财务成果不断降低成本是企业管理的一个根本任务。美国管理大师彼得·杜拉克在《新现实》一书中指出:"在企业内部,只有成本"。     

企业财务成果的多层次分析

财务成果是企业一定时期内财务活动的结果，从经济学观点分析，财务活动过程有投入，也有产出，财务投入是因，财务产出是果。也就是说，财务产出即是财务成果。财务产出具有多层性，不同层面的财务产出，代表不同深度的财务成果。对企业财务成果的多层次分析，有利于企业财务管理理念和方法的创新。     

如何推进企业财务外包的对策

财务管理始终是企业管理的核心环节之一,传统上讲也是企业重视程度高、保密要求严的一项工作。但随着全球经济一体化的深入和财务专业化的发展,财务外包服务不断被更多的企业所接受。但与国外的财务外包事业相比,我国财务外包市场还处于起步阶段,开展财务外包业务的企业并不多。财务外包服务适应现代企业发展的客观需要,因此推进企业财务外包需要引起相关部门和各个行业的重视。     

企业财务分析存在的问题及解决方法

财务分析是以财务报表和其他资料为依据，采用比较分析法、趋势分析法和比率分析法，对企业的财务状况、经营成果和现金流量的系统分析和评价，是保障企业健康发展的重要工作之一。但企业财务分析还存在着这样那样的问题，容易造成分析结果偏离实际，甚至影响企业发展决策。因此，必须采取相应措施，提高企业财务分析质量。     

财务集中核算对现代企业的意义

落实好我国可持续发展建设,重视经济、社会、文化等多方面的发展与完善。在经济发展方面,依据当前国有大中小企业的发展情况,在其企业内部落实好财务集中制核算,在原先企业财务部门管理模式的基础上进行创新,为现今经济、社会的发展提供强有力的发展动力。因此,本文就财务集中核算管理方式展开了分析,探究财务集中核算这一管理措施对于现代大中小企业的发展产生的意义与作用,为后期企业发展、运行做好工作准备。     

企业财务弹性研究的评述与展望

企业财务弹性的大小直接影响着企业的融资能力,进而影响企业的运作与发展,因此财务弹性的问题引起了企业高管和业界学者的高度关注,本文从财务弹性的内涵与来源、影响财务弹性因素、财务弹性的价值以及财务弹性与投资效率的关系等方面对其进行阐述和评论。     

观点

著名经济学家吴敬琏 中国企业还处在少年期 中国经济已经成为促进世界经济稳定增长的一支重要力量，而中国企业则是汇聚成这支力量的主力。不过，在欢庆成就的时候，也应当清醒地看到，中国企业还处在“少年时期”。它们面临着环境、人力资源和市场竞争特别是直接面对国际跨国厂商的竞争等方面的严峻挑战。     

国家资产负债表研究

企业资产负债表是反映企业在某一特定日期全部资产、负债和所有者权益情况的静态会计报表,是企业中长期决策的根本依据,也是甄别企业财务状态的主要信息来源之一。我国的企业资产负债表编制已较成熟,但国家资产负债表编制相对滞后。政府在实施经济政策、制定经济规划时,缺少必要的财务决策依据。同时,政府经常对经济实施＂宏观调控＂,且拥有相当大的财政支配权、裁定权,但对政府缺少必要的财务约束机制。因此,研究国家资产负债表对我国现有体制下的经济建设与社会发展尤为重要。重点应研究：资产、负债和所有者权益的组成;国家资产负债表的编制方法;国家资产负债表的应用;国家资产负债表对地方政府的影响等。     

The evolution of an abortion counseling service in an adoption agency

As a natural outgrowth of its original function as an adoption agency, the Spence-Chapin Adoption Service moved into abortion counseling. The main concern at the Service was to help the woman make a decision which she considered the right one for herself and the child. The decision to have an abortion is a complicated choice, necessitating counseling for the mother, reputed father, and families involved. Counselors help the woman understand what is involved with an abortion, alternatives to abortion, and how to use contraception so she will not need a future abortion.     

Evaluating Organizations Through an Employee Assistance Program Using an Organization Development Model

This article describes one of the first accounts of an Employee Assistance Program (EAP) staffed by a social worker in industry in the United States. The author was the social worker employed in this EAP (called the Industrial Social Work Project) which was originally motivated by a vice president's concern over employee turnover. The article describes in detail how the EAP was operationalized and used to evaluate the organizational culture by using an organizational development model which involved five overlapping phases. These were: (1) orientation/information gathering; (2) individual treatment; (3) research on cultural change; (4) team building and O.D. projects; and (5) O.D. management training. The main contention of this article is that organizations do in fact contribute to the "professional suicide" of employees, and those who plan to evaluate ENS are remiss not considering the organization context of such programs and their possible impact on employees.     

A Comparison of an Assessment/Information-Based Group versus an Assessment-Only Group

Abstract

The use/abuse of alcohol leading to impaired driving, accidents and even fatalities is a major social concern. National data sets demonstrate that college students abuse alcohol. This research paper outlines a program designed to reduce levels of drinking and presents a format for evaluating its effectiveness. An experimental study (n = 55) was conducted to examine drinking patterns among full-time college students at four-year institutions to observe whether exposure to a personalized feedback pamphlet would reduce the amount of alcohol consumption between a treatment and nontreatment control group. The posttreatment drinking, as defined by the number of times a week participants consumed five or more drinks per setting, between groups was not statistically significant. However, posttreatment drinking, as defined by the average number of drinks consumed in a sitting, between groups was significant. While the treatment group demonstrated a greater decrease in the number of subscales, this difference was not statistically significant.     

A Note on Mourning an Adoptive Parent in an Orthodox Jewish Family

ABSTRACT

A sensitive and potentially problematic manifestation of family bereavement situations may occur when one of the mourners is an adopted child. Using an ecosystems perspective, this paper examines the nature of mourning in Orthodox Jewish adoptive families and the therapeutic use of religious ritual and dicta to assist with the maintenance of family homeostasis during the potentially destabilizing period following the death of a relative. A case example is presented, illustrating the value of cooperation between therapists and clergy to determine appropriate interventions. Suggestions are made for the use of analogous rituals to assist a broader range of families.     

Exploring an HIV paradox: an ethnography of sexual minority women injectors

HIV risk and infection are markedly increased among sexual minority women injectors compared to other injecting drug users. Our ethnographic exploration of this well-documented but poorly understood phenomenon included 270 interviews and over 350 field observations with 65 sexual minority women injectors in New York City and Boston. We discuss findings in relation to four preliminary hypotheses. Neither the presence of gay or bisexual men in risk networks, nor a sense of invulnerability due to lesbian (or other sexual minority) identity seem to be plausible explanations of increased HIV among sexual minority women injectors. However, multiple marginalization was found to be pervasive and to have severe consequences that can be traced to increased HIV risk for many women in the study.