A Study on Behavior and Measurement of the Firm Intellectual Capital Value Creation——The Perspective of the Firm Contract Theory Based on Stakeholders

人类社会已经从农业经济，工业经济过渡到知识经济时代，知识已经成为整个社会发展的关键力量和核心要素。智力资本是知识的资本化，企业的智力资本是组织学习的积累和组织知识的资本化。现代企业的智力资本的价值创造所占比例越来越大。然而，大量的传统企业价值理论研究依然从实物资本的角度研究企业的价值创造行为并进行无数多的实证研究，这些难以计数的实证研究从统计上和理论上并不具有很强的解释力，其原因就在于没有从根本上揭示企业价值创造的核心动力和机制，忽略了智力资本的价值创造根源，没有从智力资本，特别是知识的视角深入的研究企业价值创造行为。 本文试图通过对智力资本的研究揭示企业的价值创造行为，从利益相关者企业契约...As Human society has evolved from the agricultural economy, to the industrial economy and to the knowledge-based economy, knowledge has become a key force and the core element in the development of the whole society. Intellectual capital is the capitalized knowledge, and the firm's intellectual capital is based on organizational learning and organizational knowledge capitalization. The intellectua...学位：管理学博士院系专业：管理学院会计系_会计学学号：1752007015364

我国管理会计理论研究发展回顾与创新

中国会计学会管理会计与应用专业委员会、厦门大学会计发展研究中心和厦门大学管理学院会计系于2008年10月10~12日在厦门大学联合举办“管理会计改革开放30年研讨会暨余绪缨教授诞辰86周年纪念会“,来自全国各高校和实务界的会计学者聚集厦门大学,总结管理会计改革开放30年的研究和应用成果,探讨管理会计理论的新发展。同时缅怀我国管理会计理论的开拓者、奠基

How to Improve the Quality of Accounting Survey Research:A Theoretical Analytical Framework Based on the Representativeness of Sample

调查研究是我国会计研究中最早使用的实证研究方法,但如何提高调查研究质量却尚未得到应有的重视。本文从提高样本代表性,进而提高调查研究质量的视角出发,提出一个理论评析框架,并对该框架进行全面、系统的阐析,为提高和评价调查研究的质量提供客观、科学的理论依据。Survey research method is the earliest empirical method used in accounting research in China,but little importance has been attached to how to improve the research quality.In order to improve the representativeness of the samples and the quality of the survey research,this paper presented a theoretical analytical framework,and made comprehensive and systematical analysis.The framework offered an objective and scientific theoretical basis to improve and assess the quality of survey research

广义会计信息系统论

会计信息失真不仅是全世界会计学界研究的重点课题,也是各国政府着力解决的重大问题。本文在信息论和系统论的基础上,提出了广义会计信息系统论,分析了其在治理会计信息失真方面的作用,并对广义会计信息系统的要素、结构、功能以及重构与优化等进行研究

Along with the Analysis of Cooperative Game between Shareholders and Managers:Evidence for Stakeholders and Enterprise Contract Theory

【中文摘要】随着市场经济的日益发达及企业组织的演化，公司股东与管理者的关系越加复杂，并成为制约企业发展的制度瓶颈，传统经济学理论难以有效地破解这一难题。本文试图借用青木昌彦合作博弈理论与模型从利益相关者企业契约论的视角，将企业视为一个具有法律意义的契约集合体，将股东和管理者作为企业的核心利益相关者，从资本投资与利益诉求的角度研究二者的合作博弈关系。同时，在理论分析与模型构建中修正了青木昌彦关于管理者作为企业员工和股东之间的仲裁者身份的基本假设，从利益相关者投资与收益的角度更为清晰地讨论股东和管理者作为不同资本所有者的利益关系，从而有效地破解了传统委托代理理论的悖论。 【Abstract】Along with the development of market economy and the evolution of the organization of enterprise, the relationship between company shareholders and managers gets more complicated， become system bottleneck that restricts the development of the company， which cannot be solved effectively by the traditional economics theory. From stakeholders enterprise contract theory， this paper is mainly based on the cooperative game theory model of Aoki Masahiko， treats company as a law contract aggregation， and make shareholders and managers as the company's core stakeholders， in order to study cooperative game relationship from perspective of the capital investment and the interest appeals. Meanwhile，in the theoretical analysis and the model construction，this paper corrects basic assumptions of Aoki Masahiko theory which serves manager as a mediator between employees and shareholders， and clearly discusses the interests of shareholders and managers as different capital owners based on the stakeholders’ investment and interests，thereby effectively cracks theory paradox of traditional principal-agent theory.国家社会科学基金项目“组织学习行为与智力资本理论研究”（11BGL017

Product Life-cycle Cost and Trade-off Theory of the Cost Structure——An Incremental Cost-optimized Research Methods

随着市场竞争程度的加强和产品寿命周期的缩短,对产品全寿命周期成本分析就显得非常重要。本文从企业的角度(生产者视角的产品寿命周期成本)采用价值链分析方法和增量成本分析方法讨论产品寿命周期成本与产品价值,以及产品寿命周期内各阶段成本结构的优化问题。将产品价值与产品寿命周期成本进行对比和优化从而为企业价值最大化和满足顾客需求提供判断依据。With the increasing market competition and the increasingly shorter product life cycles, the analysis of the whole product life-cycle cost becomes very important.From a cost perspective attribution, product life-cycle costs can be understood from three perspectives: producers, consumers(users) and society.This article discusses the product life-cycle cost and product value from the business perspective ( the producer perspective of the product life-cycle cost), and the structure optimization problem from various stages of product life cycle cost.Value chain analysis and incremental cost analysis method is perfect analysis way of product life- cycle cost.These methods can be used to compare and optimize the value (functional, quality, and time)and product life-cycle cost to maximize the business value and meet customer

Review on the Application Problems of Survey Research Method

首先在考察样本代表性与调查质量之间关系的基础上建立一个理论评价框架,然后运用该框架对我国1988--2007年会计研究中调查研究法的运用情况进行实证分析。结果发现,调查法在我国的运用与西方研究和有关的理论的要求相比,在抽样方式的选择、样本规模、无回应分析等方面均还存在着较大的差距。Firstly,we construct a theoretical framework based on the relationship between representativeness of sample survey and survey quality,and then use the framework to evaluate the application of survey research method in accounting in China from 1988 to 2007.It is found that there are big gaps not only between our and western research but also between our research and the demand of relative theories in the selection of sampling method,sample size,analysis of non-response and so on.国家自然科学基金项目(70872096);教育部人文社科重点研究基地重大项目(07JJD630008)的研究成