工资薪金个人所得税筹划模型的建立与应用

随着我国经济的发展和税收制度的完善,个人所得税对个人收入的影响越来越大.本文拟根据有关工资薪金的个人所得税税收政策,借助运筹学理论建立一个线性规划模型,并利用Excel的规划求解功能求解出工资薪金发放的最优方案.     

项目管理软件开发及应用

对企业而言,现阶段项目管理软件平台在项目管理体系成功实施过程中占有重要地位.本文在对比分析了几个主要项目管理软件的基础上,结合联想集团公司已经实施的ERP、CRM、SCM和PDM等信息系统的经验,提出了企业级项目管理软件应该具备的基本功能,并给出了部分解决方案和案例.     

SQL语言在财务软件中的应用

SQL语言是强大的数据库操作语言,本文在介绍了SQL语言的基础上,给出了应用SQL语言快速处理用友ERP实验数据的实例.     

CIMS仿真的设计思想及其应用

本文在提取出工作站一般特性的基础上,运用GPSS的理论原理,用C语言编写了CIMS仿真软件。本文介绍了软件的设计思想和实现技巧,最后本文对软件的应用进行了举例。     

目前我国财务软件应用中存在的问题及解决措施

本文在综述我国财务软件应用现状的基础上,阐述了目前我国财务软件应用中存在的问题,并提出了相应的对策。     

Environmental Taxes and the Choice of Green Technology

We study several important aspects of using environmental taxes to motivate the choice of innovative and “green" emissions‐reducing technologies as well as the role of fixed cost subsidies and consumer rebates in this process. In our model, a profit‐maximizing monopolistic firm facing price‐dependent demand selects emissions control technology, production quantity, and price in response to the tax, subsidy, and rebate levels set by the regulator. The available technologies vary in environmental efficiency as well as in the fixed and variable costs. Both the optimal policy for the firm and the social‐welfare maximizing policy for the regulator are analyzed. We find that the firm's reaction to an increase in taxes may be non‐monotone: while an initial increase in taxes may motivate a switch to a greener technology, further tax increases may motivate a reverse switch. For the regulator, we compare the social welfare achievable in the centralized system (which serves as an upper bound) to the highest level achievable under different classes of environmental policies. If the regulator is limited to a tax‐only policy, then when the regulator is moderately concerned with environmental impacts, the tax level that maximizes social welfare simultaneously motivates the choice of clean technology and closes the gap to the upper bound; however, both low and high levels of societal environmental concerns may lead to the choice of dirty technology and significant welfare losses as compared to the centralized case. Supplementing the environmental taxation with fixed cost subsidies and consumer rebates can eliminate this effect, expanding the range of parameters over which the green technology is chosen and often closing the welfare gap to the centralized solution.     

批量下载工具与Sas程序在实证研究中的应用

在金融、会计实证研究中,经常需要研究者手工收集大量的数据,这不仅费时而且费力,使研究工作很难进展下去.而使用批量下载工具与Sas系统编程相结合的方法,可以将手工收集数据的过程简化为计算机程序执行,实现快速而准确地收集研究所需的样本数据.本文通过实例,介绍了具体的实现步骤及要注意的问题.     

用友U8财务系统中日期的使用探讨

本文从用友U8财务系统实际应用角度出发,探讨了在应用中出现的启用会计期、总账启用日期、制单日期、系统日期等几个日期及其关系。     

层次分析法在财务软件取得方式选择中的应用

本文通过比较分析委托开发、自行开发、联合开发与购买商品化软件这4种财务软件取得方式的特点,运用层次分析法,在一定条件下对企业选择财务软件时通常考虑的开发成本、适用性、可扩充性和开发周期等几个因素进行定性与定量的分析计算,从而得出调查企业的最优选择。     

“应付职工薪酬——职工福利费”的核算方法

根据<企业会计准则第9号--职工薪酬>、<企业所得税法实施条例>等有关规定,本文介绍了职工福利费的性质、扣除标准和具体的核算方法.并针对不同情况进行举例说明.