To analyze the positive influencing factors of Chinese telecom operators' EVA(Economic Value Added),this paper selects fifteen indicators based on the enterprise features of telecom operators and telecommunication...To analyze the positive influencing factors of Chinese telecom operators' EVA(Economic Value Added),this paper selects fifteen indicators based on the enterprise features of telecom operators and telecommunications industry characteristics,and then classifies these indicators into the following factors:operation scale,profitability,solvency and asset management ability by factor analysis.This paper also gives the priorities of these four factors by regression analysis,of which the operation scale is the most important factor.The research results point out a clear method for the telecom operatorsto increase their EVA in order to meet the performance appraisal from State-owned Assets Supervision and Administration Commission of the State Council.展开更多
Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well...Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.展开更多
In combination with socio-economic development of China＇s current status, this article analyzes the characteristics of several typical financial behavior of loss listed companies in China. Among them, the debt financ...In combination with socio-economic development of China＇s current status, this article analyzes the characteristics of several typical financial behavior of loss listed companies in China. Among them, the debt financing behavior have a high level, a single means, a short-term structured and other characteristics, the corporate governance behavior have a goal of collaborative, several forms, and a complex environment, the earnings management behavior have diverse motives, many types of means, bigger range and other features, the asset restructuring behavior have a passive subject, methods of differentiation, performance-oriented features such as myopia.展开更多
Research topic of this paper includes importance of theoretical knowledge on performance of firms＇ professionals. Research question is how theory affects the performance. Answer might become thorough competence of pr...Research topic of this paper includes importance of theoretical knowledge on performance of firms＇ professionals. Research question is how theory affects the performance. Answer might become thorough competence of professionals and task performance. With this sense, two case studis are obtained from Drucker＇s works （2009; 2015）. Therefore, research method covers case study approaches. Furthermore, firms produce national GDP in an economy. There are several functions in firm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc. All have managers such as accounting manager, finance manager, marketing manager, etc. Performance of managers is crucial to fLrm performance. Because performance of managers might become one determinator of firm performance. Therefore, HRM may have an impact on GDP through managers. Because productions and sales of firms affect GDPs on an economy. Moreover, professionals or managers must have theoretical knowledge in their field. Because theoretical knowledge increases their performance at work. In conclusion, study reveals that managers may have impact on firm performance; and theory may increase task performance of employees.展开更多
文摘To analyze the positive influencing factors of Chinese telecom operators' EVA(Economic Value Added),this paper selects fifteen indicators based on the enterprise features of telecom operators and telecommunications industry characteristics,and then classifies these indicators into the following factors:operation scale,profitability,solvency and asset management ability by factor analysis.This paper also gives the priorities of these four factors by regression analysis,of which the operation scale is the most important factor.The research results point out a clear method for the telecom operatorsto increase their EVA in order to meet the performance appraisal from State-owned Assets Supervision and Administration Commission of the State Council.
文摘Environmental accounting is a kind of accounting which focuses on the compensation for the resources spending. It combines the theories of environmental economics and traditional accounting and uses scientific as well as systematic ways to coordinate the development of economics and the protection of environment. It is just in the primary process for forestry enterprises in China to introduce the research and practice of environmental accounting. Based on discussion about the principle of environmental information disclosure and analysis on the current situation of the environmental information disclosure of the forestry enterprises, this paper attempted to propose that the supplementary report mode of information disclosure should be appropriate for the forestry enterprises, which provide the balance sheet of environment, the income statement of environment besides the original three financial report to reflect the general environmental information of the enterprise.
基金The authors are grateful for financial support from the fund of the China National Social Science Fund Project （09CJY085）, China Postdoctoral Science Foundation （20100470109）, and the authors would like to thank to the funding by the Ministry of education of Humanities and social sciences research Youth Project （11YJC630243, 12YJC630010, and ＂Investors＇ expectancy, loss reversibility and the value of negative equity firms＂） Central University basic research funds （SWU1309116, SWU1309202）.
文摘In combination with socio-economic development of China＇s current status, this article analyzes the characteristics of several typical financial behavior of loss listed companies in China. Among them, the debt financing behavior have a high level, a single means, a short-term structured and other characteristics, the corporate governance behavior have a goal of collaborative, several forms, and a complex environment, the earnings management behavior have diverse motives, many types of means, bigger range and other features, the asset restructuring behavior have a passive subject, methods of differentiation, performance-oriented features such as myopia.
文摘Research topic of this paper includes importance of theoretical knowledge on performance of firms＇ professionals. Research question is how theory affects the performance. Answer might become thorough competence of professionals and task performance. With this sense, two case studis are obtained from Drucker＇s works （2009; 2015）. Therefore, research method covers case study approaches. Furthermore, firms produce national GDP in an economy. There are several functions in firm management, and managers operate those functions. They are logistics, supply, stock, finance, accounting, marketing, production, etc. All have managers such as accounting manager, finance manager, marketing manager, etc. Performance of managers is crucial to fLrm performance. Because performance of managers might become one determinator of firm performance. Therefore, HRM may have an impact on GDP through managers. Because productions and sales of firms affect GDPs on an economy. Moreover, professionals or managers must have theoretical knowledge in their field. Because theoretical knowledge increases their performance at work. In conclusion, study reveals that managers may have impact on firm performance; and theory may increase task performance of employees.
