Since the 18th CPC National Congress, financial reform of our country has entered the fast lane, the competition of commercial banks transit from blue sea to red sea, especially the emergence of the Intemet finance, c...Since the 18th CPC National Congress, financial reform of our country has entered the fast lane, the competition of commercial banks transit from blue sea to red sea, especially the emergence of the Intemet finance, causes huge competitive pressure on the current commercial banks. Only if commercial banks innovate on business model can they cope with today＇ s competitive market environment. This paper mainly focus on the current status quo and problems of commercial banks＇ business model, and analyzes the operation mode that commercial banks can choose, and then proposes improved countermeasures to perfect the commercial bank management pattern in the new period.展开更多
The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the ...The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.展开更多
Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？...Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？ In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council （AMC. 1994）. The finding shows that there is strong correlation between environmental practices and performance of companies （r=0.85, p〈0.05）, and indicates that corporate paying attention to environmental issue will improve its all performances in business.展开更多
文摘Since the 18th CPC National Congress, financial reform of our country has entered the fast lane, the competition of commercial banks transit from blue sea to red sea, especially the emergence of the Intemet finance, causes huge competitive pressure on the current commercial banks. Only if commercial banks innovate on business model can they cope with today＇ s competitive market environment. This paper mainly focus on the current status quo and problems of commercial banks＇ business model, and analyzes the operation mode that commercial banks can choose, and then proposes improved countermeasures to perfect the commercial bank management pattern in the new period.
文摘The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.
基金Supported by the Soft Science of Shandong Province(No,A200418-3)and the Item"Eco-planning and Environmental Management in the Coastal Area of China"of the Environmental DevelopmentAgency of Canada(No.CIDA-Tier-1).
文摘Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？ In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council （AMC. 1994）. The finding shows that there is strong correlation between environmental practices and performance of companies （r=0.85, p〈0.05）, and indicates that corporate paying attention to environmental issue will improve its all performances in business.
