Empirical Research on Accounting Profits and Net Cash Flow of Chinese Public Companies ——Analysis Based on Profitability

In traditional analysis, enterprises＇ performance evaluation largely depends on profits indices, which results in the public companies＇ strong pursuit of accounting profits and neglect of net cash flow. It is of great significance to study this phenomenon in public companies for it can help to evaluate their profitability correctly. By making an empirical research on the status quo of the medical public companies＇ accounting profits, net cash flow, receivable and prepaid items, it is found that the phenomenon that the current accounting profits and net cash flow are inconsistent universally exists in the public companies; the current growth rates of accounts receivable, notes receivable, other accounts receivable and accounts prepaid in the companies which the phenomenon exists in are higher than those in other companies and the industrial average, especially for the latter two items; this phenomenon in economically developed areas is more obvious than in other areas. How to avoid the contradiction of accounting profits and net cash flow in the public companies？ Firstly, the credit risk awareness and management should be strengthened. Secondly, cash budget management should be enhanced. Finally, the index system of evaluation of the public companies＇ operating performance should be improved.

Study on Daily Accounting Profit Feasibility of Banking Based on Data Center

By the end of 2013, Chinese large-scaled commercial banks have basically completed the construction of IT banking system, in order to provide technical guarantee of deepening business operation and operation management reform. This indicates that our national banking industry information technology has been in a new level. This paper, based on the operation principle of commercial bank safety, liquidity and profitability, makes research on improving commercial banking profit data timeliness, accuracy, integrity and realizing daily accounting profit. According to survey, the four big banks have proposed the prospect of 2013 full scope implementing daily accounting profit. Thus, this paper, based on the profit accounting status of four big banks of data center, analyzes the feasibility of daily accounting profit and puts forward the relevant solutions.

Environmental Accounting Audit Decision and Firm Performance： An Empirical Investigation

The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.

Analysis of Chinese Accounting Standards for the Oil and Gas Industry and Related Enterprises

Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis.

Knowledge Management and Customer Relationship Management for Accounting Services Companies

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish nurture and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitability by increasing repeat purchase rates and reducing customer acquisition costs. Customer relationship management （CRM） has a significant potential to leverage an organization＇s performance, but it does not come without a clear sense of destination and typically without pain. For the research methodology we use the database of customers of a Romanian accounting services company Vulpoi ＆ Toader Management SRL, which is an important player in this market. The goal of our paper is to find out the link between knowledge management （KM） and CRM for this company and how these ＂innovations＂ contribute to increasing the value of the business.

Development and Reform of Accounting in China Memory to 500 Anniversary of the published Description of "Summa de Arithmetic, Geometria, Proportioni et Proportionalita"

China has a long history in accounting. The calculating and recording as accounting begun as far as with the middle or late period of the Old Stone Age. Accounting characters appeared in China and had an initial scale during the period of B.C. 1100 to B.C. 250 when the Sizhou Dynasty and the Spring and Fall Battling states existed. "Accounting" was called for the first time in China during the periods of the Sizhou and the Spring and Fall Battling states. While

基于边际贡献的本量利分析在生产决策中的应用

边际分析法在我国管理会计领域被广泛研究和应用。基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性。文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化。

多维度盈利能力分析在光明乳业的应用研究——以产品维度为例

为了更好地帮助企业理解其经营业绩和利润来源,更好地管理业务,提高企业的盈利能力,实务中已经有很多企业开始利用多维度盈利能力分析法。多维度盈利能力分析法是一种对企业盈利能力进行综合评估的方法,它从多个角度和层面对企业的盈利能力进行剖析,包括区域、产品、部门、客户、渠道、员工等维度,分析盈亏动因,以期为企业提供更为全面、准确的经营决策依据,进而支持企业精细化管理,满足内部营运管理需求的分析方法。本文根据光明乳业的特点设计了多维度盈利能力分析框架,以产品维度为例,提出了科学有效的决策建议。

应收账款视角下乳品企业利润质量分析——以上海妙可蓝多食品科技股份有限公司为例

随着赊销手段的常态化,应收账款管理已成为企业重点关注的问题。本研究以上海妙可蓝多食品科技股份有限公司为例,分析财务指标,探讨应收账款对企业利润质量的影响,发现其应收账款逐年增加且占比较高,管理效率不断下降导致经营活动现金流量短缺从而降低利润质量。对此提出相应的建议,对乳品企业应收账款管理有参考价值,有助于提高风险控制能力和经营效率。

人工智能在非营利组织会计营销管理中的潜在应用

非营利组织在社会公共事务治理中发挥日益重要的作用,会计管理作为其中的关键环节扮演着重要的角色.随着人工智能技术的发展及其在各个行业和领域中产生的深远影响,将该技术引入非营利组织的会计管理中显得尤为重要.因此,文章首先对非营利组织、会计管理和人工智能的概念进行阐述,同时介绍了当下人工智能结合会计管理的相关研究,进而分析非营利组织当下所面临的挑战,包括信息披露、营销策略、管理制度、风险处理四个方面,并提出了人工智能技术赋能下非营利组织会计管理中包括预算管理、营销策略、投资决策以及风险管理四个方面的潜在应用.

基于绩效管理的民营非营利医疗机构财务会计模式创新

随着医疗改革的深入,民营非营利医疗机构在医疗服务市场中的地位逐渐凸显。绩效管理作为提高机构运营效率和服务质量的关键手段,对民营非营利医疗机构的财务会计模式创新具有重要意义。文章旨在探讨基于绩效管理的民营非营利医疗机构财务会计模式创新,通过深入分析当前存在的问题,提出相应的创新策略,以期为相关机构提供有益的参考。

我国非营利组织会计信息披露现状解读

基于公益产权的非营利组织如何向广大信息使用者和需求者提供真实、完整的反映其使用公益财产过程和结果的会计信息成为社会公众日益关注的焦点。在界定我国非营利组织涵盖的范围,明确非营利组织会计信息使用者需求的基础上,对我国非营利组织会计信息披露的现状进行描述,并对造成这种需求与供给缺口的原因进行深入剖析,是具有现实意义的。

森林生态价值会计核算原则

对森林生态建设(保护)单位的森林生态价值会计核算的研究与发展将是会计理论的突破性进展。在森林生态价值会计理论中,由于会计的一般属性,决定了这一专业会计对必须遵循会计中的真实性、相关性、可比性、一致性、重要性、及时性、明晰性、谨慎性等原则的要求是一致的;由于其森林生态价值会计的特殊性,又必须在遵循某些原则中有些特殊的处理或者必须遵循一些新的原则。在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则;在遵循配比原则、划分收益性支出与资本性支出原则、可靠性原则等方面应有些特殊的处理或者是对这些原则新的理解;森林生态价值会计的特殊性决定了必须遵循社会性原则及兼顾经济效益和生态效益原则。

机构持股、信息质量与应计异象

以2004至2008年A股盈利性上市公司为研究样本,运用非线性Minshkin检验方法以及线性多元回归方法,对我国证券市场应计异象的存在性进行了检验,并分析了机构投资者持股能否减缓应计异象。结果表明我国证券市场总体上存在显著的应计异象,并且机构投资者能够起到减缓应计异象的作用。随后,研究了会计信息质量对机构投资者减缓应计异象的影响,高质量的会计信息有助于机构投资者对应计利润更准确定价,进一步消减应计异象。

政府会计与企业会计等式比较

政府会计与企业会计遵循了相同的会计基本核算原理,两者的会计等式从数学关系来看基本一致,但反映的会计事项与经济内容完全不同。文章对企业会计与政府会计等式从形式上到变化的逻辑差异进行了比较,从会计等式角度解读了企业会计与政府会计在财务管理、资本保全的方面的不同以及"二元"政府下会计双分录核算的缘由与意义。

新疆县及县以上非营利性医院医疗服务成本测算

为政府调整收费标准和价格政策,完善医疗补偿机制提供参考,同时为医院开展成本分析与成本控制提供指导。通过不同级别非营利性综合医院医疗服务过程中消耗的物质与人力成本调查,采用成本系数法测算了医院医疗服务成本。结果显示,医院成本系数、扣除财政补助后的医院成本系数、医疗成本系数呈现随医院级别降低而增加的趋势,财政补助对县级医院的生存十分必要。因此,改革财政补助方式,促进医院提高服务能力和服务质量,医院成本控制应着力于人力成本和医用材料。

中国会计准则国际协调效果的实证研究

自改革开放以来,我国进行了一系列旨在加强会计准则国际协调的改革,会计信息编报者和使用评价者都十分关心会计准则国际协调的效果。本文在借鉴国内外相关研究的基础上,采用实证研究方法从纵向上比较和分析AB股公司的净利润差异与会计信息价值相关性的变化,以期对我国会计准则国际协调的总体效果做出经验性评价。

农业比较收益低吗?——基于不同成本收益核算框架的比较分析及政策含义

农业比较收益是涉农领域有待进一步深化研究的基础性问题。本文通过对农产品成本收益核算体系的深入研究,发现基于两种成本核算框架的农业比较收益都不低。因而,简单地认为农业比较收益很低是有失偏颇的。但高农业比较收益与低农民收入存在二元悖论,其根本原因在于农业土地经营规模过小及非充分就业,由此引申的政策含义包括:调整农业补贴政策的具体实施机制;推动土地流转和规模经营。

“经济利润”及其在投资决策中的应用研究

长期以来,人们一直运用“会计利润”等指标来评价企业经营业绩,并将其作为企业市场价值的主要驱动因素来用于投资决策、企业价值管理等。通过“经济利润”概念以及“基于经济利润的价值评估方法”的阐述,指出“经济利润”作为一种全新的财务理念在企业价值创造的衡量和投资决策中具有重要作用。

会计利润、应税利润与信息有效性

会计利润与应税利润的差异在我国上市公司中普遍存在,且近年呈现不断扩大趋势,这不仅是由会计制度和税收法规分离造成的,也与上市公司财务报告成本等密切相关。根据上市公司契约和业绩表现信息,以2010—2016年间A股上市公司为样本,通过最终控制人变量对应税及会计利润间差额进行分析,实证结果表明:企业财务报告成本越高,会计利润与应税利润差异越大,且会计信息质量越差;管理层持股比例越高,会计利润与应税利润差异越大,但高管薪酬高低对两者差异并没有显著影响;会计利润与应税利润差异越大,企业盈余质量越低,同时也会损害会计信息的有效性。我国资本市场逐步完善,企业会计信息披露必须进一步规范,以确保会计信息质量,同时要积极采用成熟的公司治理模式,推动我国上市公司更加健康地向前发展。