Information Environment,Comparability and the Accuracy of Revenue Plan

文章研究了公司的财务报表可比性是否影响营收计划的准确度,并考察两者之间的关系在不同的内部信息环境和外部信息环境下是否存在差异。文章研究发现:可比性越高的公司,其营收计划准确度越高;可比性与营收计划准确度之间的正向关系在较好的内部信息环境或较好的外部信息环境下更显著。研究结果说明可比性对营收计划准确度起到决定性作用,这一作用在较好的内外部信息环境下更强,这为提高我国上市公司营收计划的质量指明了方向。This study examines whether comparability of financial statement significantly improves the accuracy of revenue plan and investigates whether the above relationship is affected by the internal information environment and the external information environment.The results show that: the accounting information comparability is positively related to the accuracy of revenue plan; the positive relation between comparability of financial statement and the accuracy of revenue plan is more significant under the sound internal information environment or sound external information environment.These results suggest that comparability of financial statement is a determining factor affecting the accuracy of revenue plan,and the positive relationship is greatly influenced by the internal and external information environment,which provides a clear direction for improving the accuracy of revenue plan for listed companies in China.浙江省自然科学基金项目“我国上市公司营收计划披露的特征研究”(LQ14G020002); 国家自然科学基金项目“LLP转型、法律风险与审计行为研究”(71302060); 国家社会科学基金重点项目“公允价值信息采集及指数构建研究”(13AJY005); 浙江工商大学基金前期研究项目“我国上市公司营收计划披露特征的刻画研究”(1030KU114008

仿真学术的幻实之辩

时下学界,人人都在谈论一流,然大学之所谓一流者,虽构成要素繁多,但根本还在于学术之一流。而学术业绩若以数量标准度量,近年来可谓极其繁荣,绝对丰收,形成了古今未有之大变局。国家对学术研发的政策支持与经费投入蔚为宏大。据国家统计局数据显示,2017年中国研发经费投入总量为1.75万亿元,居世界第二,科研人员人均经费高达40.4万元。有报道称,中国论文数量居世界第一,引用率排

A Research on the Effect of Debt Financing Constraints to R&D Investment

在全球产业向创新驱动转型的超竞争背景下[1]，拥有独特的不可模仿的核心竞争力是企业克敌制胜的“法宝”。通过R&D，企业可以开发或引入新产品，或降低产品成本，提高产品的市场竞争力；也可以率先进入新的业务领域，抢先占领新市场，形成企业新的利润增长点，从而提高企业的盈利能力。因此，R&D投资对于企业核心竞争力的形成和竞争能力的提高具有不可忽视的作用。 企业在做出R&D投资决策的同时也需要做出R&D融资决策。理论上说，R&D融资方式主要有内部融资、外部债务融资及发行股票融资。其中，外部债务融资，作为企业的一种比较常用的融资方式，在为R&D投资所用时，却...With increasing competition among the companies, it is very important to have a core competence to defeat the rivals. Through R&D investment, companies can develop or introduce new products, lower product costs, and increase market competitiveness , also can be the first to enter new market ,to occupy the new markets and make great profit growth, thereby enhancing the profitability of enterpri...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752006115119

高可靠性PIN光电探测器底座封装技术

PIN探测器因其响应速度快,约10~(-7)秒;低偏压下漏电流低,约在10~(-10)A数量级;响应频带宽等诸多优点在光纤通信、光纤传感等领域应用广泛。但是日前已用的PIN探测器普遍存在一个缺点:由于其封装的引脚纤细,使用可靠性较差,不易焊接,加之PIN探测器价格昂贵,如何设计高可靠性的封装已经成为亟待解决的问题

基于ARAMIS系统的微线段齿轮承载接触能力研究

目前微线段齿轮还没有统一的静强度公式进行齿轮的接触承载能力计算,也没进行具体的齿轮接触承载能力研究分析。采用ARAMIS非接触应变测量系统测量微线段齿轮在静加载的情况下齿轮的接触应力,并在相同的试验条件下,分别对微线段齿轮和渐开线齿轮在齿轮啮合处附近及齿根处进行应变分析,得到齿轮端面的主应变图,在两种齿形齿轮相同的位置处选取点进行受力分析,并根据公式计算应力大小,比较这两种齿形齿轮的受力情况

Dependable Package Technology of PIN Photodetector Base

针对PIN探测器易损坏、焊接等场合使用不便之缺点 ,提出一种新型高可靠性的探测器底座封装技术。实测特性表明 ,应用这种封装不仅没有降低PIN探测器性能 ,反而大大加强了探测器应用的牢固性。The PIN diode is vulnerable to be damaged during application such as being welded to circuits.In this paper a novel package technology to protect PIN base is proposed.Practical application shows that this type of package is of great advantage to dependability

Analysis and design of optical fiber current sensor based on DSP

在传统光纤电流传感基础上提出了一种新型基于DSP(digitalsignalprocessor)的光纤电流传感器设计方式 ,并对其工作原理及特性进行了详细的分析和讨论。这种基于DSP的光纤电流传感器为高强电流的测量提供一种新的途径A novel optical fiber current sensor based on DSP is described. This technique is based on traditional optical fiber current sensor rationale. The working principles and features at this sensor are analyzed in details. It provides a new approach for large current measurement

基于光纤Bragg光栅的滤波技术

介绍了国际上最新的基于光纤Bragg光栅的光纤滤波技术的发展情况,详细阐述了分布反馈式光纤Bragg光栅滤波器、多波长选择光纤Bragg光栅滤波器、应用光纤Bragg光栅的Michelson干涉型(MI)滤波器以及光纤Bragg光栅滤波耦合器的理论难点、基本原理及其应用

Experimental investigation in isolation degree polarization sensitivity of optical fiber isolator

采用了 1 80°输入测量的新方法研究了光纤隔离器隔离度随着输入线偏振光偏振方向变化。并对其进行了详细的讨论与分析。研究的结果对于该类光纤隔离器的设计和测试具有一定的参考价值A new method for omnidirectional inputs′ measurement of isolation degree of optical fiber isolator is presented.The results of experiment show that isolation degree changed according to the variation of polarization direction of input linear polarization light.The rationale is analyzed in details.The results are valuable for design and measurement of this type optical fiber isolators

Remote Current Detection System Employing Polarization-Maintaining Fiber Current Sensor

针对传统光纤电流传感器不能进行远程检测缺点 ,提出一种基于保偏光纤的电流传感器远程检测系统 ,并对其设计原理进行了详细的分析和讨论。实验表明 ,该套系统能从根本上解决光纤电流传感器的远程检测应用问题 ,能够准确有效地进行高强电流的远程实时检测The traditional optical fiber current sensor can not take remote current detection. A novel remote current measurement system employing polarization maintaining fiber current sensor is proposed and demonstrated in this paper. The working principles and features of this system are analyzed in details. Experimental results show that this system works accurately in detection. The problem that optical fiber current sensor cannot be using for remote detection is resolved successfully