国际租赁会计准则的发展动态——兼论我国的适用性

国际财务报告准则(IfrS)和美国一般公认会计原则(gAAP)都要求承租人将租赁行为分为融资租赁模式或是经营租赁模式。然而,企业偏向于采用模糊租赁合同等方式达到表外融资、粉饰经营情况的目的,从而使得财务报告在租赁行为信息的披露上失去了透明性和可比性,影响了财务信息使用者的投资决策。文章追踪国际会计准则理事会(IASb)与国际会计准则委员会(fASb)目前正在联合进行的租赁准则修订活动,并探讨有关准则在我国的适用性

Auditing Practice of Initial Public Offering

我国资本市场通过几十年的建设，得到较快的发展，除了主板、创业板、中小板等有2000多家上市公司，加上新三板，基本上形成了一个多层次的资本市场。公司股票上市后，公司可以借助资本市场，利用其强大的融资平台进行资金筹集，得到迅速发展。除此之外，公司上市可以提升公司形象，增加公司知名度。公司上市后，股东的价值提升，因此，公司股东千方百计想让公司上市，由于中国企业上市条件较为严格，使得很多公司通过造假、利润操纵等达到快速上市或者是筹集到更多资金，通过这种方式上市的公司，在上市后业绩迅速下滑。最近这两三年，出现了几起会计师事务所IPO审计失败的案例，这些事件的发生，给注册会计师行业造成了不利的影响，影响了...In recent years, the capital market in China has experienced a rapid development.With more than 2000 listed companies and the new board, a multi-level capital market has been formed.With issuing and listing ,companies can make use of capital market financing platform to raise funds and develop more rapidly. In addition, the listing of the company also helps to enhance the image of the company and ...学位：管理学硕士院系专业：管理学院_会计学学号：X200815701

Research on the Relationship of Institutional Environment and Corporate Accountability---Grounded Study Based on the Industry of Dairy Products

近年来，随着我国进入移动互联时代，企业危机事件频频曝光。劣质奶粉，地沟油，注水牛肉等词汇成为社会的敏感字眼，对企业当责的诉求日渐成为人们所热议的话题。在关于如何促进企业当责的讨论中，不少人认为国家应该以制度规范行为。而对于我国一直以来的制度情境以及制度如何影响企业当责行为则众说纷纭。在这样的社会背景之下，管理学领域的学者们开展了对企业当责行为的广泛探讨和研究。虽然关于当责的研究成果大量涌现，但它们中的绝大多数来自于西方，国内学者们对当责的研究才刚刚起步，且在以往的研究中，企业当责行为研究的出发点更侧重于企业的“经济理性”，而较少涉及企业的“制度理性”。 基于现实和理论的思考与启迪，本研究以制...In recent years, with China’s entry into the mobile internet era, corporate crisis are frequently exposed. Reports on some social phenomena, such as inferior milk powder, illegal cooking oil, water-injected beef, etc have become sensitive things in our lives, thereby corporate accountability has become a hot topic. In the process of exploring how to improve corporate accountability behaviors, many...学位：管理学硕士院系专业：管理学院_企业管理(含财务管理、市场营销、人力资源管理)学号：1762011115125

Study and Strategies for the Development of China Merchants Bank’s Private Banking

中国的私人银行起源于2007年，在七年时间里，诞生于商业银行体制内的私人银行无论是从服务的客户数量、管理的资产规模抑或产品种类、风险控制水平、业务模式以及品牌等各个方面均取得了长足的进步，为长期的发展奠定了良好的基础。同时，在发展的过程中，与国外成熟的私人银行以及市场对产品、服务和解决方案的需求相比，中资商业银行的私人银行还存在着诸多的问题。本文在对招商银行私人银行深入研究的基础上，对我国商业银行私人银行存在的主要问题进行了概括总结并针对性的提出了发展策略和建议。 本文采用案例研究的方法，以中资银行中发展最为成功的招商银行私人银行为背景，总结、分析和研究其在发展中形成的独特竞争力和遇到的问题...China private banking origins from the commercial bank system since 2007, in the past 7 years, the client number, the asset scale under management, the product variety, the risk management and the business mode have achieved lots of progress, which builds up the basement for the long-term development. At the same time, comparing to the overseas mature private banking system and the demand market f...学位：工商管理硕士院系专业：管理学院高级经理教育中心（EMBA项目）_高级管理人员工商管理硕士(EMBA)学号：X200815604

２次元画像の奥行き促進効果に関する研究 : ３Ⅾ酔いの軽減を目指して

東京海洋大学修士学位論文 2020年度(2021年3月) 海運ロジスティクス 修士 第3603号指導教員: 下野孝一全文公表年月日: 2021-06-25東京海洋大学202

农产品增值税制度完善思考——基于水果加工行业的分析

我国作为一个发展中国家,其国民生产总值的很大一部分来自于农业,因此农产品税收制度的合理与否直接关系我国经济发展与社会稳定。本文基于我国水果加工行业现状,结合福建省漳州市云霄县枇杷加工行业实例,浅析了我国农产品增值税制度中存在的“行业歧视“和“凭证混乱“问题,进而提出完善我国农产品增值税制度的意见

从“红鞋底”案看位置商标在中国之未来

作为一种新型商标,位置商标特殊之处在于其使用的限定位置。关于位置商标是否符合商标的构成要素、具有可注册性,系殊有争议的问题。在位置商标注册申请中,商标审查及审理机关易将位置商标的标志认定错误,主要原因是对确定商标标志的依据以及商标图样中是否可以包含除标志以外的其他部分存在不同理解,\"红鞋底\"商标案就鲜明地体现了这些问题。作为单一颜色位置商标,\"红鞋底\"商标在日后的审查中仍将面临单一颜色商标、实用功能性和美学功能性等难关,直接关涉其命运。中央高校基本科研业务费专项资金资助“人工智能等新技术对知识产权制度之挑战及其应对”(厦门大学2018年立项,编号20720181098

我国独角兽企业回归A股对国内证券市场的影响

本文首先概括了在当下经济浪潮中,独角兽企业在证券市场上的发展态势;其次剖析了独角兽企业回归本土市场强烈意愿背后的动因,进而又分析了独角兽企业回归A股给市场带来的影响;最后针对其不良影响作出相应的策略构思

Comparison of zooplankton communities inside and outside the Hangzhou Bay in autumn

本文比较了杭州湾湾外海域(122.10°–122.58°E,30.54°–30.93°N)和湾内不同海域(北岸东侧:121.67°–121.87°E,30.68°–30.83°N;南岸东侧:121.60°–121.85°E,29.95°–30.24°N;北岸西侧:121.31°–121.56°E,30.58°–30.77°N)秋季浮游动物的群落组成、累积优势度曲线以及多样性指数(H')等群落结构特征,并进行了差异性分析。结果表明:湾外海域的群落组成与湾内海域的3个群落之间均有较大的差异。湾外海域的群落I是以中华假磷虾(Pseudeuphausia sinica)等近海种、背针胸刺水蚤(Centropages dorsispinatus)等沿岸低盐种为主,其次是外海种。湾内南岸东侧海域的群落II主要以左突唇角水蚤(Labidocera sinilobata)等沿岸低盐种为主,近海种次之。湾内北岸东侧海域的群落III是以真刺唇角水蚤(Labidocera euchaeta)等沿岸低盐种、虫肢歪水蚤(Tortanus vermiculus)等河口半咸水种组成的混合群落。湾内北岸西侧海域群落IV是以虫肢歪水蚤为代表的河口半咸水种为主的群落。总的说来,这一水域向西和向北方向出现更低盐度适应性的群落。从累积优势度曲线来看,湾外海域群落I与湾内北岸东侧群落III的累积优势度上升趋势均相对平缓,但群落III的初始累积优势度略高于群落I;而与群落I相比,湾内南岸东侧的群落II与北岸西侧的群落IV的初始累积优势度均很高。湾外海域群落I的初始累积优势度较低,显示出群落I的优势种较多,而单一优势种优势度低于湾内3个群落。方差分析结果表明:湾外海域的浮游动物多样性指数与湾内3个海域均有极显著差异(P0.05)。说明湾外浮游动物群落的多样性高于湾内海域。湾内外海域浮游动物群落特征之间有较大差异,其主要原因是影响各自群落的主导水团明显不同。We analyzed and compared the differences in community composition,K-dominance curves and diversity index(H') of zooplankton community structure characteristics inside and outside the Hangzhou Bay in autumn(outside the bay: 122.10°–122.58° E,30.54°–30.93° N; inside the bay: the east area of north: 121.67°–121.87° E,30.68°–30.83° N; the east area of south:121.60°–121.85° E,29.95°–30.24° N; the west area of north: 121.31°–121.56° E,30.58°–30.77° N).Results indicated that there were large differences between the community composition of zooplankton outside the bay and those in the three areas inside the bay.The area outside the bay(community I) was composed of nearshore species such as Pseudeuphausia sinica and nearshore low-salinity species such as Centropages dorsispinatus,followed by offshore species.Community II(the eastern area of south Hangzhou Bay) was composed of nearshore low-salinity species such as Labidocera sinilobata,followed by nearshore species.Community III(the eastern area of north Hangzhou Bay) was mixed with nearshore low-salinity species such as Labidocera euchaeta and estuarine brackish-water species such as Tortanus vermiculus.Community IV(the western area of north Hangzhou Bay) was characterized by the dominant species,Tortanus vermiculus of estuarine brackish-water species that had the highest proportion,which was different from the community I.Generally,the community with lower salinity adaptability appeared in the western and northern areas.According to K-dominance curves,the dominance curves of community I and community III were quite gentle.In addition,the initial cumulative dominance of community III was higher than that of community I.Compared with community I,the initial cumulative dominance of community II and community IV were far higher than that of community I.The initial cumulative dominance of community I(outside the bay) was particularly low,which indicated that there were many types of dominant species in community I,and the dominance of single dominant species was lower than those communities inside the bay.Results of variance analysis indicated that there were highly significant differences between the diversity index of zooplankton outside the bay and those in the other three waters inside the bay(P 0.05).This showed that the diversity index of zooplankton outside the bay was higher than those of the communities inside the bay.The influence of different water masses resulted in zooplankton community differences in the inner and outer waters of the bay.国家自然科学基金(41176131);; 海洋公益性行业科研专项经费项目(201305027

Tracking nitrogen pollutants in Xiamen coastal river via multiple techniques and strategy of water quality management

全球变化背景下海岸带地区面临多种环境压力,快速城镇化和人类活动导致河流与海湾营养盐污染和富营养化问题加重,污染溯源是水体达标方案编制与实施的重要; 环节.兼顾科学性与操作性,本文基于综合溯源思路,以厦门湾河流为例,于水质较差的枯水期开展水系沿程梯度调查,进行氮的生物地球化学过程解析,结合硝酸; 盐氮氧双位素及土地利用统计分析,探明氮污染关键源区和氨氮超标成因.结果表明,研究区63%的站位水中氨氮占无机氮的50%以上,沿下游方向氨氮污染加; 重,且与城镇与农村宅基地、渔塘的面积占比均呈正相关.土壤氮、粪肥及污水和化肥贡献了硝酸盐89%~; 91%的来源.最后,提出了污染减排(控源)、生态修复(增容)、以海定陆(统筹)的水体达标策略,为我国水污染防治与管理提供方法示范.Global change has imposed multiple environment stresses on coastal; waters. Rapid urbanization and increasing human perturbation resulted in; severe nutrient loadings followed by eutrophication in coastal waters.; Therefore source identification and tracking become critical for water; quality management. Based on its feasibility,here we conducted a case; study for Xiamen coastal river,in order to track possible nitrogen; pollution sources. Water quality was measured in the whole river during; dry season,in order to explore the biogeochemical processes of nitrogen.; With dual isotopic techniques (delta15N and delta18 O) and statistical; information of land uses,we identified the key source of nitrogen; pollutants,and clarified the causes leading to ammonium levels of; exceeding standards. Current results show that ammonium was the dominant; form (>50%) of dissolved inorganic nitrogen at 63% sampling sites.; Ammonium concentration increased along river downward and significantly; correlated with the areal proportion of built /residence lands and; aquaculture ponds in associate catchment. Soil organic nitrogen,manure; and sewage,and synthetic fertilizer contribute 89% ~ 91% of nitrate; sources. Therefore,we proposed that nitrogen emission; abatement,ecological restoration and integrated sea-land management; should be considered together for improving water quality management.; This study provides an important reference for national water pollution; control and management.国家重点研发计划; 国家自然科学基