物权类不良资产批量化处置的会计核算探究

物权类不良资产在法律权属、处置方式等方面有别于普通资产,因其巨大的价格优势和升值潜力而备受投资者青睐,通过“债转股”、短期持有出售、股权投资等手段,物权类不良资产批量化处置可以盘活实物资产,优化资源配置,最大程度化解风险,投资者也能够获取价值增值。我国现阶段的会计准则体系中尚缺乏对物权类不良资产批量化处置核算方面的规定,导致实务处理存在缺陷。本文在对物权类不良资产批量化处置相应规范及现有核算方式进行梳理的基础上,重点以案例方式开展实务研究,解决实际操作方面的问题,以期为企业具体业务的开展提供参考。

核电站实物资产全过程管理的优化思路

实物资产是企业创造经济效益的物质基础,对于资产密集型的企业来说,实物资产全过程管理的是否安全、合理,是保证其正常运营的基础。我国的核电站属于国有投资的技术密集型企业,因其特有的经营特点及资产模式,其实物资产的管理成为相关部门关注的重点。本文从加强核电站实物资产全过程管理的必要性入手,揭示目前核电站实物资产管理过程中存在的问题,并提出加强核电站实物资产管理相关策略,以期能够给核电站实物资产的管理提供一定的思路,保证核电站安全运营。

物联网设备资产安全识别与测绘平台研究

“没有网络安全,就没有国家安全。”随着物联网的高速发展,物联网安全成为学者们关注的焦点。随着物联网设备的日益增多,造成了网络资产不清、资产管理困难等诸多痛点问题。物联网设备资产也极易受到不法分子的控制,对物联网安全造成了巨大的威胁和隐患。针对这些痛点难题,物联网设备资产的识别与测绘方法为这些问题提供了解决方案,为构建网络安全体系做出了底层支撑。本文对现有的物联网设备资产安全识别与测绘平台作出研究,首先对该技术、平台的发展历程进行概述,之后阐述行业政策环境,通过北京华顺信安行业案例进行具体分析,最终结合我国物联网安全现状,分析未来发展方向并提出相关举措建议。

基于物联网技术的高校资产管理应用研究

随着高校固定资产数量的增加,传统的固定资产管理模式无论从质量上还是效率上,都难以适应新形势的需要。简便、高效的管理手段已成为必然趋势。基于无线射频技术的物联网资产管理解决方案,是物联网技术应用到高校资产管理的探索和尝试,期望能达到资产管理效益和水平。

试论商业银行以物抵贷资产的处置

随着国内银行控制不良贷款比例要求的提高,各银行纷纷加大了不良贷款的压缩力度。在不良贷款压缩过程中,通过以物抵贷收回贷款作为一种比较有效的清收手段得到普遍推行。但在通过以物抵贷使不良贷款余额下降的同时,以物抵贷资产余额却在不断扩大。

政府数据资产核算若干理论问题研究

政府数据作为数据要素市场培育的中坚力量,在数字经济发展、大数据开发等领域均是首要被提及的核心数据资源。但政府数据概念不明确、分类不统一、资产范围界定困难、物量和价值量核算不成熟等问题,阻碍了政府数据的深度开发及利用。本文基于《中国国民经济核算体系(2016)》关于新经济核算的理论框架,在对“政务数据”“政府数据”“公共数据”概念辨析基础上,界定政府数据的内涵;提出政府数据具有公共性与非公共性兼备,开放性与共享性共存,政治、经济、社会价值并重的特征,进而结合政府数据的产生主体、权属关系、用途、开放共享程度等因素对政府数据进行分类,为政府数据资产分类核算奠定基础。为进一步开展政府数据资产的核算范围、物量统计和价值量核算研究,本文设计政府数据资产物量统计表,探究不同类型政府数据适用的价值核算方法,并构建政府数据价值区间,为国家相关部门开展政府数据统计管理提供理论和方法支撑。

轻资产第三方物流发展调查——以仙林、宝供为例

我国轻资产第三方物流起步较晚,整体服务意识不强、经验比较缺乏,物流企业的管理也不够规范。但是轻资产第三方物流在我国发展迅速,规模在不断扩大。尤其在近几年,涌现出一批具有独特资源优势、借助互联网平台的新兴物流公司。文章以仙林、宝供为例,指出轻资产第三方物流在我国的发展状况以及存在的问题,在此基础上,进一步提出轻资产第三方物流的发展对策和建议。

对国有商业银行以物抵债处理不良资产的思考

以物抵债是商业银行处置不良资产的首要方式,但目前这一不良资产运作模式在我国并没有得到很好的重视和运用。正是基于这一考虑,本文对当前国有商业银行回归本原,广泛开展以物抵债处置不良资产进行了一些探讨。

新能源电厂智慧运维平台物联网数据资产管理架构研究

近年来,新能源发电技术不断进步,规模持续扩大,但受政策、经济和环境等因素的影响,新能源发电企业发展面临诸多挑战。由于新能源发电是一个较长周期的过程,在此期间需要投入大量的人力、物力、财力,成本高。因此,提高新能源电厂设备的运维效率是降低成本、提升收益的重要手段。

对设置“130待处理抵债资产”科目的看法

交通银行《关于印发【交通银行贷款抵质押财产管理暂行规定】的通知》(交银发[1997]395号)下发时,附《交通银行贷款抵质押财产管理暂行规定》及附件一至附件四。在《暂行规定》第三条表述:“其他以物抵贷资产”系指经法院判决或通过借贷双方协议以物抵贷的财产,包括在企业破产清算过程中,经法院判决抵偿给我行的财产。其附件四为《关于交通银行贷款抵质押财产管理的会计核算规定》,在此规定中,增设“130待处理抵债资产”一级科目,用以核算抵债资产的计价价值。在此会计核算规定中表述:对贷款抵质押财产的列帐,应由信贷部门办妥有关处理的审批手续,其文件复印一份,送会计部门凭以转帐。

Biotech key to unlock mineral resources value

This work aims to describe the history of biometallurgy in China,introduce the development and application of biometallurgy technologies in exploitation of mineral resources,and identify the main challenges and future directions.Although the earliest biometallurgy activities in China were documented in 6th−7th century BC,fundamental research and biometallurgy applications started relatively late in this country.Rapid development,from phenotypic to genotypic characterization of biometallurgy microorganisms,as well as from theoretical to practical applications,has been made in China since the 1950s.The integrated applications of biometallurgy technology in copper,gold,and uranium extraction ensured China’s economic reserves of strategic mineral resources.Developing more efficient microorganisms and strengthening the micro-interface reactions will be an effective way to improve the biometallurgy efficiency.Biometallurgy technologies can also be adapted to recovery of valuable metal from marine minerals and e-wastes and environmental protection including carbon sequestration and heavy metal polluted soil/sediment bioremediation.

The Study of Diversities of Marine Microbes in China

The oceans account for 71% of the Earth’s surface and are rich in the most advantageous and characteristic resources of marine microbes. The research on diversity is the key point for exploring and exploiting marine microbial resources. Giving attention to species diversity and genetic diversity of marine microbes, discovering novel metabolites with multiple functions, revealing key secondary metabolic process and the main regulation mechanisms in marine microbes, and developing a new technology of biosynthesis, are the important foundation for discovering innovative drugs and developing functional products with characteristics. The present paper has reviewed the recent advances in the four research areas of marine microbial species diversity, genetic diversity, chemical diversity and metabolic diversity in China.

A Power Penalty Approach to Numerical Solutions of Two-Asset American Options

This paper aims to develop a power penalty method for a linear parabolic variational inequality （VI） in two spatial dimensions governing the two-asset American option valuation. This method yields a two-dimensional nonlinear parabolic PDE containing a power penalty term with penalty constant λ〉 1 and a power parameter k 〉 0. We show that the nonlinear PDE is uniquely solvable and the solution of the PDE converges to that of the VI at the rate of order O（λ^-k/2）. A fitted finite volume method is designed to solve the nonlinear PDE, and some numerical experiments are performed to illustrate the usefulness of this method.

Classic of Mountains and Seas and the Origin of White Jade Worship： On the Myths of the Yellow Emperor＇s Eating Jade and Queen Mother of the West＇s Presenting the White Jade Ring

The white jade worship, born in the Shang and Zhou Dynasties, brought about a ＂Protestant Revolution＂ in the development history of Chinese jade mythology, which had deep influence on the nation＇s ideology and material production in the following 3,000 years. The myths of the Yellow Emperor＇s eating the white jade cream and the Queen Mother of the West living in Kunlun Jade Mountain, as recorded in Classic of Mountains and Seas, are mythological imaginations of the historical reality that the jades were spread from the West to the East and recreated by people living in the early state of the Central Plains. All such motifs, no matter the white jade cream that produced black jades, the Yellow Emperor＇s planting the jade flowers, the Kunlun Jade Mountains （the Mountain of Jades） where the Queen Mother of the West lives or the Jade Lake, clearly show Chinese indigenous worship for the white jades. Scholars like Su Xuelin and Ling Chunsheng think that Queen Mother of the West is the goddess of the moon that originated from the old West Asian civilization. However, such idea is full of contradictions and flaws after the discovery of Chinese unique worship for white jades and the holy mountain of Kunlun. The book Classic of Mountains and Seas, with records of 140 mountains that produce jades and 16 mountains that produce white jades, can be the white jade worshippers＇ bible to explore the holy material resources.

Multi-objective optimization of methane production system from biomass through anaerobic digestion

This work addressed the multi-objective optimization of a biogas production system considering both environmental and economic criteria. A mixed integer non-linear programming(MINLP) model was established and solved with non-dominated sorting genetic algorithm Ⅱ, from which the Pareto fronts, the optimal technology combinations and operation conditions were obtained and analyzed. It's found that the system is feasible in both environmental and economic considerations after optimization. The most expensive processing section is decarbonization; the most expensive equipment is anaerobic digester; the most power-consuming processing section is digestion, followed by decarbonization and waste management. The positive green degree value on the process is attributed to processing section of digestion and waste management. 3:1 chicken feces and corn straw, solar energy, pressure swing adsorption and 3:1 chicken feces and rice straw, solar energy, pressure swing adsorption are turned out to be two robust technology combinations under different prices of methane and electricity by sensitivity analysis. The optimization results provide support for optimal design and operation of biogas production system considering environmental and economic objectives.

Comparison on new and old assets devaluating preparation

Assets devaluating rules are decreed as independent rules for the first time. And this will influence much on enterprises for the new rules are more adjusted in many aspects. Through comparing with the old assets rules, the paper has analyzed the characteristics of the new assets devaluating rules. Compared with the old rules, the more different characteristics are that in the new rules, assets devaluating confirmation is defined, tangible amount calculation is prescribed in detail, the conception of ＂Assets Group＂ is raised for the first time, and the processing method of creditworthiness is set. The most important thing is that the new rules provide that once the assets devaluating preparation is confirmed, it will not be withdraw. At the same times, from comparing the confirmation of devaluating assets, tangible amount and dealing with devaluating loss, assets devaluating influence of the new rules and the old on enterprises＇ profit and loss is analyzed and an instance is used in the analysis.

Nutrients distribution and trophic status assessment in the northern Beibu Gulf, China

Using historical and 2010 field data, the distribution of nutrients in the northern Beibu Gulf of China is described. There was a decreasing trend in the concentration of nutrients from the north coast to offshore waters of the northern Beibu Gulf, reflecting the influence of inputs from land-based sources. High concentrations of dissolved inorganic nitrogen （DIN） and phosphate （PO4-P） occurred mainly at Fangchenggang Bay, Qinzhou Bay, and Lianzhou Bay. Four different methods were used to assess eutrophication. The trophic status of the Beibu Gulf was characterized using the single factor, Eutrophication index （El）, Trophic index （TRIX） and Assessment of Estuarine Trophic Status （ASSETS） methods. Based on nutrient concentrations, 73.9% of DIN and 26.7% of PO4-P samples exceeded the fourth grade Seawater Quality Standard of China. Eutrophication index values varied widely, but higher levels of eutrophication were generally found in bays and estuaries. TRIX values ranged from 2.61 to 7.27, with an average of 4.98, indicating a mesotrophic and moderately productive system. A positive correlation between TRIX and harmful algal species richness and abundance was observed. The ASSETS model evaluates eutrophication status based on a Pressure-State-Response approach, including three main indices： influencing factors, overall eutrophic condition, and future outlook. The Beibu Gulf was graded as moderate using ASSETS. The single factor and Chinese nutrient index methods were considered inadequate for the assessment of trophic status. TRIX can be used as an indicator of trophic state and ASSETS showed good potential to assess eutrophication. The results of TRIX and ASSETS depend on threshold values. To establish these values, further research is required within the northern Beibu Gulf.

Protection and Utilization of Special Biological Resources and Biodiversity in Pu＇er City

In the paper, the animal and plant diversity and its main characteristics in Pu'er City were summarized, and reviewedthe development and utilization of main special biological industry. The policies and research institutions on protection and utilization of biodiversity in Pu'er City were introduced. At the last, we analyzed the deficiencies in the conservation and utilization of biodiversity in Pu'er City and proposed the relevant measures to strengthen protection and utilization of biological diversity in the future.