电力多种经营企业集团核心层企业管理模式探讨

根据电力多种经营企业集团的特点,以及目前企业集团化管理存在的弊端,核心层企业作为集团的战略管理中心、经营决策中心、投资管理中心、资本运作中心、物流管理中心、人力资源管理中心,通过管理的战略协同、业务的优化整合、资源的合理分配,达到集团整体经济利益最大化的目的。

国内外工程造价管理模式之比较

本文从工程量清单计价、工程造价的咨询机构以及工程造价的执业资格制度三个方面分析比较了国内外工程造价管理模式,探讨了我国工程造价管理改革的方向和途径。

企业的信息化与管理创新

管理创新是实现企业信息化的基础，企业信息化是提高管理水平的重要措施。

Research on Firm Size, Firm Performance and Internal Auditing Modes——Based on Listed Manufacturing Companies of China

This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.

Study on Growing Enterprise Operation Profit Management Method

With the rapid development of economy and constant improvement of social market economy system, the trade between countries is becoming more frequent and the competition is more intensified. As the main body of economy market, enterprises＇ competition is also expanding and strengthening, and fierce competition makes the disadvantaged enterprise withdrawal and also promotes the new enterprise. But the growing enterprise wants to grow sturdily, which is affected by many factors. It needs to face many challenges and cope with various problems. Some problems may not be in place, and they can not find any guidance examples, and this needs enterprise to analyze and choose. Slightly careless, emerging enterprises will be nipped in the cradle. This paper analyzes the operation management mode for the growing enterprise, based on this, it finds out the operation concept and proper operation mode suitable for the long-term development of enterprise, inorder to provide help for relevant stat^t：

Board Characterstics and Capital Structure： An Empirical Study on China＇s Private Listed Companies

Board of directors is one of the important parts of the corporate internal governance mechanism. Using panel data from 144 China＇s private listed companies during 2001-2003, this paper empirically studies the relationship between board characteristics and capital structure with the methods of pooled OLS, first-order difference model and fixed ,effect model.

The Relationship between the Firm Size and the Quantity of Accountants Employed by the Firm： An Analysis of the 436 Listed Firms in the Chinese Shenzhen Stock Exchange

There are 9.56 million accountants in China, who are working in different size firms and nonprofit organizations. The objective of this article is to examine the quantitative relationship between the firm size and the quantity of accountants working for the firm. In this paper, the employees, sales revenues, and total assets in a firm are employed to measure firm size. The authors collect and analyze the data of 436 listed firms from the Chinese Shenzhen Stock Exchange. The result of this study indicates there is a positive relationship between the firm size and the quantity of accountants employed by the firm. The study also establishes the multiple regression equation, which can be used to predict the quantity of accountants of listed firms. And it provides a way to predict the quantity of accountants of legal organizations.

The research on operation and management mode of domestic public stadium and Sustainable Development

Public stadiums is the hardware foundation for the development of sports enterprise, the operating status and the degree of perfection of public stadiums in a country or a region, not only reflects the level of development of sports of the countries in the region, but also it is an important symbol of modernization. However, the operation and management problems of public sports venues, are still worldwide problem, and stadiums in China face the same problem.

Discussion on Practice of Financial Innovation in Chinese Commercial Banks

In general, based on the traditional operation and management model, innovation means reforming the activities of financial institutions, financial instruments, technology of financial services as well as organizational forms of financial markets, because promoting the overall development of the financial industry is the fundamental purpose of financial innovation, we should optimize the allocation of the existing resources of the financial institutions and improve financial efficiency, thus gradually promote the market competitiveness of financial institutions.

The Audit Opinion of Earnings Management in Listed Companies of China

The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.

Congruity of Multiple Performance Measures

In multi-action situation, there are losses of efficiency due to noise effect and incongruity effect. To isolate noise effect, we prove that the loss of efficiency is zero if and only if the objective of the principal is a linear representation of the performance measures when the performance measures are noiseless. Using this result, several definitions of incongruity are given. Our definitions extend the single performance definition given in Feltham and Xie （1994） to multiple performance measures situation, and reconcile the conflict between the definition given in Datar et al. （2001） and that in Feltham and Xie （1994）. A numeric example is analyzed to show the way that the variances of measures and correlation coefficient between measures affect the utility of the principal.

Does the reputation matter？ Corporate reputation and earnings quality

Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Through a partial correlation test and a regression test, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.

The Development of Costing Systems： A Historical Perspective

The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition.

On the Marketing Mode of Agility in the Marketing Management of Enterprises

Enterprise competition tends to be a topic of much significance in society with gradual development, especially when there exist hundreds and thousands of production and business activities of the establishment in current world. The enterprise must attach much importance to market so as to be in superiority and satisfy the needs of the broad masses of customers. This thesis shall propose the marketing mode of agility in marketing for many establishments hence the increase in competitiveness of enterprises and existence in the whole society.

The Formation and Development of Modern Firm Financial Governance Theory

This paper points out the drawbacks of traditional financial governance. After introducing Chinese and western economists＇ researches on firm financial governance theory, we put forward modern finn financial governance system, which is based on the core of finance-rights allocation. In our opinion, the theory of finance-rights is the important cornerstone of the theory of financial finance-rights theory. Financial governance structure system is the basic framework of the research of financial governance.

The Design and Study on CEO Financial Monitoring Index System Based on Stakeholder Theory

This paper summarizes the current financial monitoring theory and the design of index system, analyzes the possible monitoring indexes relative to stakeholders to achieve their own interests, and then categorizes these indexes into five aspects： the finance, the customer, the process, the employee and the society. After a deep analysis of these indexes, we use the Analytic Hierarchy Process to conform the weight of every index, subsequently build up an effective financial monitoring index system.

The analysis of marketing strategy of fast fashion brand from the success of＂H＆M＂

In recent years, in fashion industry, especially in clothing market industry, the development of fast fashion brands is very rapid, the accounts in clothing market is more and more, which has become art indispensable part in clothing market field. It can be said the fast fashion brand takes a deep shock for whole clothing market, and it has made some clothing brands take introspection about their traditional and old marketing mode. Fast fashion brands just catch the consumer psychology of current consumers （especially young consumers）, a smart of consumers are attracted to buy for its ＂fair price＂ , ＂ high quality＂ , ＂fashion＂ and other characteristics. In this paper, the success case of the most successful ＂H＆M＂ brand is taken as entry point, then the marketing strategy of fast fashion brands is explored and analyzed to find out the ＂magic weapon＂ of fast fashion brands＇ development, and it is provided some reference and suggestions for marketing strategy improvement of traditional clothing brands.

The Practical Application of Lean Management Model to the Production and Operation of China＇s Small and Medium- sized Apparel Enterprises

In this paper, the prospect and advantages of applying prospect and advantages to the production and operation of China＇ s small and medimn-sized apparel enterprises, the main waste parts in the apparel production and operation process are systematically analyzed, an efficient production, management, and operation model meeting the characteristics of the small and medium-sized apparel enterprises is explored according to the solutions in lean management, and also the technical transformation in the key positions is fully implemented, so that the production efficiency of the sewing workshop is improved, the bottlenecks of the backward production management way to restrict the development of enterprises are broken, the vitality of the enterprises is restored, and also significant economic and social benefits are achieved.

Forensic Accounting in the ＂Big Four＂： A Survey from Their Websites

This paper investigates the forensic and investigative accounting services provided by the ＂Big Four＂ accounting firms. The purpose of this study is to show the full image of forensic and investigative accounting services offered by the top accounting firms in the post-Enron era. Section 3 and 4 present the findings of this study. The countries and regions where the services of forensic accounting are offered by these firms and the detailed services provided by them in Australia, Canada, USA, and UK are illustrated in these sections. Section 5 provides the conclusions and summary of findings of this study.

Research on the Development and Optimization of Financial Management and Benefit Distribution Pattern from the Perspective of Multi-Dimensional Cooperation Enterprise

In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is the whole process of capital operation of the modern enterprise decision-making, planning and control of the management activities. Financial management is an important part of enterprise management, enterprise＇ s sustainable development requires the financial management in the central position in the management of the enterprise, according to the present our country enterprise financial management of a series of problems, in this paper, starting from the connotation of the enterprise financial management, we analyses the center of the enterprise financial management status and further puts forward some countermeasures to solve from the perspectives of the multi-dimensional cooperation which obtains the satisfactory performance.