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关键词： 政府会计   预算会计体系   企业会计   计量属性   财务报告   权责发生制   财务体系   货币的时间价值   实质重于形式   财务会计  

摘要： 我国实行市场经济以后出现了许多上市公司,促使我国企业有了很大很快的发展,企业会计准则也随之进行了多次修改,基本已经趋同于国际会计准则。然而,随着社会经济的发展,在新的形势下,现行的政府预算会计体系已经不能够满足政府运行和各方利益相关者的需要。为了积极贯彻落实党的十八届三中全会提出的＂建立权责发生制的政府综合财务报告制度＂要求,在去年的征求意见稿之后经过多次的修改,财政部部长于2015年10月23日公布《基本准则》,准则第六章规定于2017年1月1日起开始施行。

关键词： 国内企业会计准则   国际会计准则   股票   价值相关性  

摘要： 采用实证研究的办法,通过Ohlson模型及价格回归分析模型,对2009—2014年同时发行A股、H股的42家上市公司的会计信息进行分析,藉此对国内企业会计准则与国际会计准则披露的会计信息价值相关性进行比较。研究结果显示,以股票价格为被解释变量,以股票内在价值和股票数量为解释变量进行的回归,国际会计准则预测值的回归系数优于国内企业会计准则预测值的回归系数。这说明国内企业会计准则与国际会计准则进行接轨具有必要性,并应注意会计信息应以满足投资者投资需要为首要目的。

关键词： 天然异龄林   可拓聚类预测   林分生长率   择伐周期  

摘要： 通过分析天然异龄林林分平均生长率可拓聚类预测的建模机制,构建出可拓聚类预测的物元模型,并利用该模型对林分平均生长率进行预测。结果表明:该方法预测精度较高,用于天然异龄林林分生长率的确定是可行的。天然异龄林资产评估的收益现值法应用中,运用该可拓聚类预测法的生长率结果来确定择伐周期指标,可进一步改进完善收益现值法。

关键词： 产业转型   铜   经济社会发展   宏观经济环境   特色产业   优势产业   主导产业   经济发展  

摘要： 铜产业是贵溪市的特色产业、主导产业和优势产业,在经济社会发展中起着重要作用,是地方财税收入的主要来源。在经济发展新常态下,地方的铜产业发展也面临一些问题和困难：一是宏观经济环境的影响,二是税收政策变动的影响,三是企业劳动用工的影响。

关键词： 基层统计工作   转变经济发展方式   宏观经济环境   统计工作创新   基层统计部门   工作环境   转型升级   主动适应  

摘要： 经济发展新常态下,基层统计工作环境面临深刻变化,新常态既是我国发展所面临的宏观经济环境,也是转变经济发展方式、实现转型升级的新要求,更是对统计工作创新发展的新挑战,基层统计部门必须主动适应、积极应对,那么,在经济发展新常态下,如何更好地做好基层统计工作呢？结合工作实际我认为应从以下几方面入手.

关键词： Volatility spillover   Oil volatility   Stock market volatility   Structural breaks   GARCH  

摘要： This paper employs univariate and bivariate GARCH models to examine the volatility of oil prices and US stock market prices incorporating structural breaks using daily data from July 1, 1996 to June 30, 2013. We endogenously detect structural breaks using an iterated algorithm and incorporate this information in GARCH models to correctly estimate the volatility dynamics. We find no volatility spillover between oil prices and US stock market when structural breaks in variance are ignored in the model. However, after accounting for structural breaks in the model, we find strong volatility spillover between the two markets. We compute optimal portfolio weights and dynamic risk minimizing hedge ratios to highlight the significance of our empirical results which underscores the serious consequences of ignoring these structural breaks. Our findings are consistent with the notion of cross-market hedging and sharing of common information by financial market participants in these markets. (C) 2015 Elsevier Inc. All rights reserved.

关键词： Characteristic anomalies   Statistical leverage analysis   Efficient markets  

摘要： A large number of neoclassical, behavioral, and bias-based theories try to explain the tendency of small, value, and winner stocks to outperform big, growth, and loser stocks, three well-known characteristic anomalies. Because the theories often predict similar relationships between a stock's propensity to contribute to the anomalies and a set of correlated firm characteristics, existing studies focusing on single theories do not tell us which theory is most successful in explaining the anomalies. To fill this gap, we use a new non-parametric methodology to run a horse race between the theories. In the first step, we use statistical leverage analysis to find out which stocks are ultimately responsible for the anomalies. In the second, we use the firm characteristics suggested by the theories to forecast the identity of the anomaly drivers, with the purpose of determining which theory is most supported by the data. We find that behavioral theories are most convincing in explaining the size and book-to-market anomalies, while no theory is convincing in explaining the momentum anomaly.

关键词： Tropics   Land use   Woody species biodiversity   Carbon sequestration   Soil carbon  

摘要： Lack of data on carbon stocks hampers implementation of emission reduction mechanisms (e.g., REDD+). Addressing this issue is relevant, especially when combined with other challenges such as preserving biodiversity. The present study assessed tree diversity (Shannon-Wiener's index) and carbon stocks of different land uses in Bale and Ziro sites in Sudanian zone of Burkina Faso. Aboveground carbon stock was evaluated using generalized equation. Belowground carbon was assessed by excavating plant parts in samples of soil in each plot. Regarding soil sampling for C-content assessment, four locations were selected in each plot and soil was sampled at the depths of 0-20 cm and 20-50 cm, using an auger. The four soil samples from each depth were pooled, thoroughly mixed and a composite soil sample taken to the laboratory for carbon content measurement using the Black and Walkley method. The C-content was then used for calculating SOC. In Bale and Ziro, 85 and 106 species, 63 and 82 genera, 29 and 35 families were identified, respectively, with the Leguminosae family as most dominant. Natural vegetation stands (NV) and fallows showed high richness and diversity compared to parklands. Soil was found the most important carbon pool. Highest values of aboveground, belowground and soil C-stocks in Ziro (13.9,14.71 and 67.1 Mg/ha) were recorded in community managed forests (CMF) logged 12 years ago, while equivalent values for Bale (25.76, 14.96 and 53.02 Mg/ha) were recorded in the dense NV. However, irrespective of C pool, the difference between CMFs and the 100 trees/ha Vitellaria parkland was not significant. Correlations were found between species richness and above and belowground C-stocks (R-2 = 0.22, p <0.0001;R-2 = 0.33, p <0.0001). Overall, dense Vitellaria parklands, apart from allowing tree-crop integration, have real potentials for C sequestration. Also, C-sequestration and biodiversity conservation are likely not conflicting targets. (C) 2015 Elsevier B.V. All righ

关键词： 时间价值   全生命周期   折现   节能净现值(JNPV)  

摘要： 保温系统建设成本和运营成本之和为成本值,以最大能耗方案为基准,其他方案相对基准方案的能耗节约值为收益值,以此提出"节能净现值"概念。该文以重庆市某项目为例,对六种保温方案的节能净现值加以计算,结果表明,节能净现值越大,成本节约越明显。节能净现值能够较为全面的表示保温系统的成本和收益情况,其大小主要由保温系统所用砌块材料的能耗大小决定。

关键词： 精算假设   职工薪酬   期末余额   综合收益   利息费用   企业会计   现值   期初余额   财务费用   利得  

摘要： 财政部于2014年1月发布修订后的《企业会计准则第9号——职工薪酬》（以下简称新准则）,将离职后福利分为＂设定提存计划和设定受益计划＂两大类。设定受益计划是指＂除设定提存计划以外的离职后福利计划＂,对设定受益计划的会计核算比较复杂,因为计量义务和费用时需要运用精算假设,并有产生精算利得和损失的可能性。