浅析公司盈余管理行为

盈余管理的动因在于管理者自身效用最大化和公司(企业)价值最大化,企业盈余管理的客观存在,决定它既不能让放任自流也不能完全杜绝。正确的做法应该是,在完善具体会计准则和信息披露制度的同时,加强外部监督。     

全面加强医院安全监督管理工作研究

医院,是一个人口高度密集的场所,医院里往往也攘括了社会的各类人士。近些年来,有关医院的安全问题也一再的摆在了广大社会人员的面前,医闹、医疗纠纷等事件屡见不鲜。同时,医院中存放有较多的贵重的医疗设备。对此,对医院安全监督管理工作的全面加强就十分有必要了。本文则根据现今医院安全监管中存在的各类问题:监管体制不完善,责任不清晰;监管队伍薄弱等进行分析,进而提出全面加强医院安全监督管理的措施:强化监管责任,加强领导;强化检查工作;强化实战能力等。     

加强井下作业“节点”管理,降低作业成本

随着作业工作量逐年增长,作业费控制难度加大。通过成立作业项目组、作业施工前方案管理、作业过程监督、结算审核、作业考核等五个节点的管理,作业成本得到了有效控制。     

党内监督的演变史及其现实启示——以建设社会主义现代化国家的探索为视角

党的全面领导作为开启社会主义现代化新征程的根本保证,需要通过党内监督确保其先进性与纯洁性.在探索建设社会主义现代化国家的过程中,中国共产党由模仿性的被动式自我监督到战略性自觉式自律的百年历史为此提供坚实的制度基础和方法论指南.据此,在系统梳理中国共产党成立以来党内监督演变历史与基本经验的基础上,提出牢固制度基础、凸显传统优势、落实制度安排以及借助信息化技术的党内监督制度化"四维"路径,是新的阶段党内监督突破治理效能低下梗阻,实现创新发展,从而涵养党的全面领导制度优势的关键之举.     

基于多因子选股的半监督核聚类算法改进研究

研究了一种附有引力影响因子的半监督K-means核函数聚类算法,并将该方法应用于多因子选股模型中。研究表明,相比传统的聚类模型,改进的模型具有较强的泛化能力,模型在处理样本线性不可分、样本分布非球状簇等问题上具有明显的优势,能选出较优的股票组合。     

综合监督执法文书档案的有效管理和开发利用探讨

文书档案资料不仅仅是历史积淀,还是社会发展的真实记录。文书档案资料是各单位发展的核心内容,是不可缺少的主要信息资源。所以其在工作实践过程中占据着十分重要的位置。本文简述了综合监督执法文书档案管理的必要性,并探讨了综合监督执法文书档案管理与开发利用的对策,以供参考。     

工程质量政府监督多层次利益分配与激励协同机制探究

The implementation of the government supervision of the quality of the project is an international practice. The basic form of government supervision of engineering quality is government supervision on the quality behavior of the engineering main bodies and its results by the competent government department entrusted. Its essence is a dual principal-agent process. The frequent accidents of the engineering quality reflect the loss and failure of the government law enforcement supervision of the engineering quality to some extent. Its root lies in the lack of endogenous power in the law enforcement supervision of the project quality government supervisors in the law enforcement supervision. Therefore, the incentive coordination mechanism of the government supervision based on the multi-level interest distribution is worth explored. In views of the multi-level management system which is formed by the government departments, government quality supervision organizations, quality supervision team (or group) for the government supervision of engineering quality. The benefit distribution function between every party is constructed, and the game model of the multi-level incentive and coordination for the government supervision in engineering quality is built. To solve and deduce from the first stage of the cooperative game and the second stage of the non-cooperative game, the cooperative game can obtain the reward coefficient: . The coordination degree of the best effort can be obtained by the non cooperative game. The result shows that:the coordination degree of government engineering quality supervisor is related to the coordination costs, and had nothing to do with fixed costs. The benefit distribution coefficient not only depends on the efforts of the quality government monitors, but also on the efficiency of other parties' efforts. The quality supervisors of the project will also focus on the coordination with other parties when enhancing their management capabilities to improve the overall performance of project quality government supervision. The strategy of the incentive coordination mechanism for the supervision and cooperation of the project quality government is:the government quality supervision team should set up the supervisory team properly, improve the coordination efficiency and reduce the cost of supervision-coordination to maximize the value of self-motivation. Quality supervision team (or group) should establish the partnership to improve the coordination efficiency for achieving the maximization of their own incentive value.The model and conclusion of incentive synergy mechanism based on multi-level benefit allocation mechanism are researched. It can provide theoretical support and practice reference for the market governance and supervision of general public goods.