“互联网+”农业产业化经营模式的选择

随着我国信息技术的普及,“互联网+”不断融入农业,降低了农业的生产成本和交易费用,促进了农业产业化经营的发展,出现了“互联网+农户”“互联网+龙头企业”“互联网+专业协作组织”“互联网+基地”等现代农业产业化经营模式。对此,农业地区应在充分了解各模式的优劣势、掌握区域生产要素密集情况、分析区域经济发展阶段后,科学的选择适合区域经济发展的“互联网+”农业产业化经营模式。

融资约束与零售企业经营模式选择

郭馨梅、何宗武在《北京工商大学学报》2022年第2期撰文指出,自营与联营是我国零售业同时存在的两种经营模式,探究融资约束对零售企业经营模式选择的影响,对于零售业选择自营、回归商业本质、实现高质量发展尤为重要。

Environment Restricts and Policy Choice in International Harmonization of Accounting Standards and Effect Evaluation——Evidence from the Non-monetary Transaction

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.