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资产负债表观下铁路企业效绩评价财务效绩指标改进的初步研究 被引量:1
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作者 赵丽娟 邢如其 《价值工程》 2008年第3期155-157,共3页
目前,铁路企业仍然实行以利润表观为指导理念的企业会计制度。根据财政部的部署,我国所有企业都必须实行以资产负债表观为指导理念的企业会计制度。因此,研究在资产负债表观下如何对铁路企业效绩评价财务效绩指标的改进是非常迫切的;通... 目前,铁路企业仍然实行以利润表观为指导理念的企业会计制度。根据财政部的部署,我国所有企业都必须实行以资产负债表观为指导理念的企业会计制度。因此,研究在资产负债表观下如何对铁路企业效绩评价财务效绩指标的改进是非常迫切的;通过对资产负债表观和利润表观的区别分析,结合铁路企业的特点,提出了对现行财务效绩指标分五个方面进行改进的思路。 展开更多
关键词 资产负债表现 铁路企业效绩评价 财务效绩指标
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Determinants of international joint venture performance measurement: A theoretical framework
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作者 Nguyen Huu Le Larimo Jorma 《Journal of Modern Accounting and Auditing》 2010年第11期11-24,共14页
International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV perform... International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms' international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other. 展开更多
关键词 international joint ventures performance measurement non-financial measures financial measures
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