公司生命周期中的财务策略问题研究

公司理财作为一种开放的动态性和综合性的管理在现代市场经济中不仅执行着财务决 策的职能而且为使财务决策所定的目标和任务得以顺利实现还要充分发挥其运筹作用 调节配置和平衡作用正确处理好企业内部条件外部环境和企业目标之间的动态平衡 ZW(1参阅企业理财学P3132余绪缨主编辽宁人民出版社1996年版ZW) 因此作为实现财务目标的行为准则或方式的财务策略也应主动适应 外部经济环境条件的变化及时作出调整以促进股东财富最大化目标的顺利实现随着 进入富裕社会消费者的行为就会变得更具有选择性要求生产厂家及时提供多样化 和更具有明显个性日新月异的产品ZW(2参阅管理会计P48余绪缨主编 辽宁人民...学位：管理学硕士院系专业：管理学院会计系_会计学学号：19951100

上市公司营运资金管理策略实证分析

营运资金管理是现代理财的重要内容之一 ,而营运资金管理策略的适当运用是企业成功管理企业营运资金的关键。本文通过对沪市上市公司年报数据的实证分析认为 :目前中国上市公司营运资金管理策略大部分属于中庸型 ,流动资产比例和流动负债比例呈现出同向变动。企业的收益能力与营运资金的管理策略有很大关系 ,其中最能体现策略成效的收益指标是总资产主营业务利润率。总体上讲 ,我国企业缺乏冒险和创新精神 ,在流动资金存量管理上趋于保守。企业理财者缺乏营运资金管理的艺术、策略和勇气

Simplifying the Creation of Hollow Metallic Nanostructures: One-Pot Synthesis of Hollow Palladium/Platinum Single-Crystalline Nanocubes

通讯作者地址: Zheng, NF (通讯作者), Xiamen Univ, Coll Chem & Chem Engn, State Key Lab Phys Chem Solid Surfaces, Xiamen 361005, Peoples R China 地址: 1. Xiamen Univ, Coll Chem & Chem Engn, State Key Lab Phys Chem Solid Surfaces, Xiamen 361005, Peoples R China 2. Xiamen Univ, Coll Chem & Chem Engn, Dept Chem, Xiamen 361005, Peoples R China 电子邮件地址: [email protected],20871100,20721001 MSTC,2009CB930703 Chinese Ministry of Education 108077 RFDP 200803841010 Key Scientific Project of Fujian Province of China 2009HZ1010

A Study on the Performance of Matrix Prepared by Tape Cast and Its Molten Carbonate Fuel Cells (MCFCS)

用γ LiAO2 粉料和带铸法制备电池隔膜。隔膜有很高的阻窜能力和较低的欧姆极化。在电流密度为 2 0 0和 2 4 6mA/cm2 下放电时 ,用此膜组装的电池组 (三对电池 ,电极面积为 12 2cm2 )输出电压分别为 2 .0 1和 1.78V ,输出功率达 53.4W .于 2 0 0和 30 0mA/cm2 下放电时 ,单电池 (电极面积为 2 8cm2 )输出电压分别高于 0 .85和 0 .75V ,输出功率约 6 .6W .补偿隔膜收缩导致电池性能的提高 .The matrix prepared with γ LiAlO 2 powder and by tape cast displayed higher ability of preventing from gas cross over and lower ohmic polarization. The voltages of the stack (three cells,122 cm 2) stacked with the matrix were 2.02 and 1.78 V at 200 and 246 mA/cm 2, respectively, and the output power reached 53.4 W. The cell(28 cm 2) voltages were 0.85 and 0.75 V at 200 and 300 mA/cm 2, respectively,and the output power was about 6.6 W. Compensating the shrinkage of matrix in stacking cells promoted the enhancement of the MCFC performance.作者联系地址：中国科学院大连化学物理研究所!辽宁大连116023,中国科学院大连化学物理研究所!辽宁大连116023,中国科学院大连化学物理研究所!辽宁大连116023,中国科学院大连化学物理研究所!辽宁大连116023,中国科学院大连化学物理研究所!辽宁大连116023,中国科学院大连化学物理研究所!辽宁大Author's Address: Dalian Inst. of Chem. Phy., Chinese Academy of Sci., Dalian 116023, Chin

Recognition of the ConFimation of the Internally Generated Goodwill

传统会计理论认为,只有在企业合并中取得的外购商誉才能在会计中加以确认,而自创商誉在任何情况下都不得确认。如果是这样的话,我们能否确信提供给财务报表使用者的是真实而公允的信息？本文试图从自创商誉的特征与会计确认标准出发,谈谈对几个问题的认识。According to the traditional accounting theory, only purchased goodwill created in business combination could be recognized as accounting inFormation system rather than internally generated goodwill.However, are we sure that" true and Fair" inFormation are being proveded For the users of Financial statements when internally generated goodwill being not recognized? Obviously not.This article attempts to explore several questions about the recognition of internally generated goodwill From the point of its chracteristics and the accounting recognition criteria

EVA业绩评价系统评述

20世纪90年代以后,企业经营的宏微观环境发生了巨大的变化。如今备受推崇的EVA业绩评价系统就是在这种背景下被开发出来的。在该系统中,业绩以企业市场价值的增值为衡量标准,而非投资收益率等传统业绩评价指标,从而消除了传统业绩评价体

Summary of Measurement of Earning Meanagement

盈余管理又叫盈余操纵 ,意指公司的管理层为达到其个人效用最大化或公司市场价值最大化的目的 ,而对利润进行人为的“管理”或“操纵” ,使盈余信息失去了真实性。研究盈余管理首先要解决盈余管理的测度问题 ,西方有关赢余管理的测度模型主要有希利模型、迪安吉洛模型、琼斯模型、修正的琼斯模型和行业模型。 5种模型都已广泛应用于赢余管理的研究中 ,但各种模型的测度效果在西方仍存在着争论。总的来说 ,琼斯模型和修正的琼斯模型得到较多的认可。同时各种模型的理论基础也存在着一定的缺陷。Earnings management refers to the manipulation of corporation's management on the reported earnings for maximizing either personal utility or corporate value How to measure the extent of earnings management is the first problem to be solved in earnings management research There are five models for the measurement of earnings management,which are the Healy Model,the DeAngelo Model,the Jones Model,the Modified Jones Model and the Industry Model Although the five models have been widely used in earnings management research,there are many arguments on the measurement effect of these models In a word,the Jones Model and the Modified Jones Model are believed to be more exact in measuring earnings management In a while,there are some defects in the theory based on the model

熔融碳酸盐燃料电池组研究

以商用多孔烧结镍(铬)板为电极、自制γ-LiAlO2薄膜为电解质隔膜进行了熔融碳酸盐燃料电池的放大试验.有效面积为122cm2的3节串接电池组在973K和0.9MPa下,输出功率达到65W以上.工作电流密度为150mA/cm2时,平均单节输出电压达0.74V之上.工艺研究表明,电池组的性能随原料气压力或工作温度的提高而升高,但输出电压随原料气利用率的提高而下降