The level of personnel operation ability determines the expected effectiveness of large-scale complex equipment. Firstly, this paper constructs the personnel operational ability evaluation index system and analyzes th...The level of personnel operation ability determines the expected effectiveness of large-scale complex equipment. Firstly, this paper constructs the personnel operational ability evaluation index system and analyzes the data source of index. Secondly, the weight of index is determined and the fuzzy comprehensive evaluation model is proposed. Finally, results of instance analysis show that the evaluation model is feasible and effective.展开更多
In order to improve production and operation ability of medium and small-sized enterprises, an assessment-index system of production and operation ability was proposed, and a corresponding assessment model was establi...In order to improve production and operation ability of medium and small-sized enterprises, an assessment-index system of production and operation ability was proposed, and a corresponding assessment model was established based on BP neural network. The conjunction weights of the neural network were continuously modified from output layer to input layer in the process of neural network training to reduce the errors between the anticipated and actual outputs. The results from an example show that this method is reliable and feasible. The production and operation abilitv of an enterorise with assessed result of 0.833 is fairly oowerful, and that with assessed result of 0.644 is average.展开更多
In the current socialist market economy,if an enterprise wants to grow and develop,it must do all kinds of management for its enterprise,and the most important thing for strengthening management of enterprises is to s...In the current socialist market economy,if an enterprise wants to grow and develop,it must do all kinds of management for its enterprise,and the most important thing for strengthening management of enterprises is to strengthen their own operation and management abilities.Whether it is financial management,management of personnel efficiency,or management of talents,it is necessary to protect from the infrastructure,so as to fundamentally improve the economic benefits of the enterprise,and vice versa if社is not properly managed,it will affect the development of the enterprise.Therefore,improving the operation and management abilities of enterprises at present is an important factor to promote the economic development of enterprises.This paper analyzes the management problems of enterprises and the definition of enterprise operation and management abilities,and analyzes how enterprises can reform and innovate,thus strengthening the operation and management abilities and economic benefits of enterprises.展开更多
The accounting information should help investors and creditors evaluate the amounts, timing, and uncertainty of firms＇ future cash receipts and disbursements. The Financial Accounting Standards Board （FASB） contend...The accounting information should help investors and creditors evaluate the amounts, timing, and uncertainty of firms＇ future cash receipts and disbursements. The Financial Accounting Standards Board （FASB） contends that accrual-based historical earnings are superior to cash flows in predicting future cash flows. But, Bowen, Burgstahler, and Daley （1986） showed that traditional measures of cash flows （net income （NI） plus depreciation and working capital from operations） appear to be better predictors of future cash flows than accrual accounting earnings. Since then, many researchers have articulated the importance of accounting data, especially cash flows and NI, in the predictive and forecasting processes. In this study, we empirically re-examined the ability of cash flows from operating activities （CFO） and accrual-based NI in predicting firms＇ bankruptcy. In the past, the results of this type of research were mixed. Differently from previous research, we focus on the timing of predictive ability, i.e., which indicator, cash flows or NI, is faster in predicting a firm＇s bankruptcy. We also investigate the timing of auditors＇ issuance of a going-concern opinion. The preliminary results show that the accrual-based NI is more accurate and faster than either CFO or audit opinion in predicting firms＇ failures. On average, NI signals a firm＇s bankruptcy 2.41 years before the bankruptcy filing, while CFO signals 1.48 years before filing. Auditors issued a going-concern opinion, another signal for firms＇ failure, to only 16 out of 41 bankrupt firms one year before bankruptcy, and no auditor issued the going-concern opinion two years before bankruptcy.展开更多
基金supported by the Natural Science Foundation of China(71704184)Projects of the of the National Social Science Foundation of China(15GJ003-245)Science Foundation of Equipment Research(JJ20172A05095)
文摘The level of personnel operation ability determines the expected effectiveness of large-scale complex equipment. Firstly, this paper constructs the personnel operational ability evaluation index system and analyzes the data source of index. Secondly, the weight of index is determined and the fuzzy comprehensive evaluation model is proposed. Finally, results of instance analysis show that the evaluation model is feasible and effective.
基金Project 2001FJJ036 supported by Society Science Foundation of Henan Province
文摘In order to improve production and operation ability of medium and small-sized enterprises, an assessment-index system of production and operation ability was proposed, and a corresponding assessment model was established based on BP neural network. The conjunction weights of the neural network were continuously modified from output layer to input layer in the process of neural network training to reduce the errors between the anticipated and actual outputs. The results from an example show that this method is reliable and feasible. The production and operation abilitv of an enterorise with assessed result of 0.833 is fairly oowerful, and that with assessed result of 0.644 is average.
文摘In the current socialist market economy,if an enterprise wants to grow and develop,it must do all kinds of management for its enterprise,and the most important thing for strengthening management of enterprises is to strengthen their own operation and management abilities.Whether it is financial management,management of personnel efficiency,or management of talents,it is necessary to protect from the infrastructure,so as to fundamentally improve the economic benefits of the enterprise,and vice versa if社is not properly managed,it will affect the development of the enterprise.Therefore,improving the operation and management abilities of enterprises at present is an important factor to promote the economic development of enterprises.This paper analyzes the management problems of enterprises and the definition of enterprise operation and management abilities,and analyzes how enterprises can reform and innovate,thus strengthening the operation and management abilities and economic benefits of enterprises.
文摘The accounting information should help investors and creditors evaluate the amounts, timing, and uncertainty of firms＇ future cash receipts and disbursements. The Financial Accounting Standards Board （FASB） contends that accrual-based historical earnings are superior to cash flows in predicting future cash flows. But, Bowen, Burgstahler, and Daley （1986） showed that traditional measures of cash flows （net income （NI） plus depreciation and working capital from operations） appear to be better predictors of future cash flows than accrual accounting earnings. Since then, many researchers have articulated the importance of accounting data, especially cash flows and NI, in the predictive and forecasting processes. In this study, we empirically re-examined the ability of cash flows from operating activities （CFO） and accrual-based NI in predicting firms＇ bankruptcy. In the past, the results of this type of research were mixed. Differently from previous research, we focus on the timing of predictive ability, i.e., which indicator, cash flows or NI, is faster in predicting a firm＇s bankruptcy. We also investigate the timing of auditors＇ issuance of a going-concern opinion. The preliminary results show that the accrual-based NI is more accurate and faster than either CFO or audit opinion in predicting firms＇ failures. On average, NI signals a firm＇s bankruptcy 2.41 years before the bankruptcy filing, while CFO signals 1.48 years before filing. Auditors issued a going-concern opinion, another signal for firms＇ failure, to only 16 out of 41 bankrupt firms one year before bankruptcy, and no auditor issued the going-concern opinion two years before bankruptcy.
