Empirical Research on Accounting Profits and Net Cash Flow of Chinese Public Companies ——Analysis Based on Profitability

In traditional analysis, enterprises＇ performance evaluation largely depends on profits indices, which results in the public companies＇ strong pursuit of accounting profits and neglect of net cash flow. It is of great significance to study this phenomenon in public companies for it can help to evaluate their profitability correctly. By making an empirical research on the status quo of the medical public companies＇ accounting profits, net cash flow, receivable and prepaid items, it is found that the phenomenon that the current accounting profits and net cash flow are inconsistent universally exists in the public companies; the current growth rates of accounts receivable, notes receivable, other accounts receivable and accounts prepaid in the companies which the phenomenon exists in are higher than those in other companies and the industrial average, especially for the latter two items; this phenomenon in economically developed areas is more obvious than in other areas. How to avoid the contradiction of accounting profits and net cash flow in the public companies？ Firstly, the credit risk awareness and management should be strengthened. Secondly, cash budget management should be enhanced. Finally, the index system of evaluation of the public companies＇ operating performance should be improved.

Study on Daily Accounting Profit Feasibility of Banking Based on Data Center

By the end of 2013, Chinese large-scaled commercial banks have basically completed the construction of IT banking system, in order to provide technical guarantee of deepening business operation and operation management reform. This indicates that our national banking industry information technology has been in a new level. This paper, based on the operation principle of commercial bank safety, liquidity and profitability, makes research on improving commercial banking profit data timeliness, accuracy, integrity and realizing daily accounting profit. According to survey, the four big banks have proposed the prospect of 2013 full scope implementing daily accounting profit. Thus, this paper, based on the profit accounting status of four big banks of data center, analyzes the feasibility of daily accounting profit and puts forward the relevant solutions.

超额利润分享体系改造与应用——以SD公司薪酬改革为例

文章以SD公司为例,以管理会计报表为基础,在薪酬改革中引入超额利润分享机制,并有针对性地提出调整和优化策略,建议释放员工活力、深挖员工潜力、激发员工热情,在优化薪酬待遇、提升管理水平、促进业绩增长、打造核心竞争力方面发挥价值引领作用,从而促进员工和企业共同发展进步。

Environmental Accounting Audit Decision and Firm Performance： An Empirical Investigation

The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.

Analysis of Chinese Accounting Standards for the Oil and Gas Industry and Related Enterprises

Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis.

Knowledge Management and Customer Relationship Management for Accounting Services Companies

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish nurture and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitability by increasing repeat purchase rates and reducing customer acquisition costs. Customer relationship management （CRM） has a significant potential to leverage an organization＇s performance, but it does not come without a clear sense of destination and typically without pain. For the research methodology we use the database of customers of a Romanian accounting services company Vulpoi ＆ Toader Management SRL, which is an important player in this market. The goal of our paper is to find out the link between knowledge management （KM） and CRM for this company and how these ＂innovations＂ contribute to increasing the value of the business.

Development and Reform of Accounting in China Memory to 500 Anniversary of the published Description of "Summa de Arithmetic, Geometria, Proportioni et Proportionalita"

China has a long history in accounting. The calculating and recording as accounting begun as far as with the middle or late period of the Old Stone Age. Accounting characters appeared in China and had an initial scale during the period of B.C. 1100 to B.C. 250 when the Sizhou Dynasty and the Spring and Fall Battling states existed. "Accounting" was called for the first time in China during the periods of the Sizhou and the Spring and Fall Battling states. While

商标侵权获利返还与实际损失赔偿的锚定和偏离

一方面,《商标法》相关司法解释允许权利人在实际损失赔偿与侵权获利返还之间自由选择且不互为前提;另一方面,《商标法》和司法实践又表现出两者的密切关联:实际损失赔偿与侵权获利返还一律禁止同时主张,没有实际损失则不能主张侵权获利返还。请求权基础的分析思路并不能很好地解释两者的适用关系。传统的请求权基础难以涵盖侵权获利返还,非传统的请求权基础难以完善相关的适用规则。两者既有锚定的一面,又有偏离的一面,具体取决于商标侵权获利返还在不同场景下的功能发挥。在侵权产品与商标权人产品有直接竞争关系时,适用侵权获利返还是推定侵权人的获利会造成权利人的损失,是其发挥替代和补偿功能的表现。在侵权产品与商标权人产品有直接竞争关系,但由于侵权人的过错程度不再考虑其自身对获利的贡献率或没有直接竞争关系却有过错时,适用侵权获利返还则是典型的威慑和预防侵权功能的表现。

基于边际贡献的本量利分析在生产决策中的应用

边际分析法在我国管理会计领域被广泛研究和应用。基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性。文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化。

委托合同中的利益冲突及其救济

委托合同作为一种“为他人行事”的合同模式,其本质特征在于委托人与受托人之间非对抗性的利益格局。当受托人的个人利益与委托人的利益发生冲突,并导致委托人未实现其本可期望的最佳利益时,就构成委托合同中的利益冲突。《中华人民共和国民法典》并未对委托合同中的利益冲突问题作出明确规定,需要通过法律解释予以明确。在规范依据上,利益冲突不宜被纳入注意义务与超越委托权限等规范范围之内。利益冲突实质上构成了对受托人忠实义务之违反,应适用《中华人民共和国民法典》第五百零九条第二款关于特殊诚信义务与第九百一十九条关于事务履行义务之规定。在利益冲突的法律救济方面,一般情况下,可采取损失赔偿、解除委托合同、拒绝管理行为效力的移转等不同层级的救济措施。而在特殊情况下,当受托人因违反忠实义务而获得高于委托人实际损失的利益时,基于法律政策的抑制论,应对《中华人民共和国民法典》第九百二十七条进行目的性扩张解释,以实现获利交出的实际效果。

专利侵权诉讼中获利返还的证明问题研究

我国《专利法》构建了以专利权人损失和侵权人获利为基础的二元损害赔偿评价体系。获利返还性质上仍属于损害赔偿责任的范畴。在责任范围领域,其构成要件包括总获利额和因果关系。技术贡献率是总获利额与侵害专利权之间因果关系在度量上的体现。基于获利的“双边性”特征及其蕴含的价值分层,总获利额由专利权人负证明责任,技术贡献率则由侵权人负证明责任。总获利额的证明困难,适用不负证明责任一方当事人的事案解明义务来缓解。专利技术贡献率是评价性的构成要件,其本身不是当事人主张证明的对象。决定专利本身价值的法律价值度、技术价值度、经济价值度的因素中与利润相关的因素的基础事实才是当事人主张和证明的对象。专利技术贡献率的法律性质不是比例原则也不是比例心证。专利技术贡献率遵循具体化主张—具体化否认—本证—反证—法官自由心证的证据调查流程。

多维度盈利能力分析在光明乳业的应用研究——以产品维度为例

为了更好地帮助企业理解其经营业绩和利润来源,更好地管理业务,提高企业的盈利能力,实务中已经有很多企业开始利用多维度盈利能力分析法。多维度盈利能力分析法是一种对企业盈利能力进行综合评估的方法,它从多个角度和层面对企业的盈利能力进行剖析,包括区域、产品、部门、客户、渠道、员工等维度,分析盈亏动因,以期为企业提供更为全面、准确的经营决策依据,进而支持企业精细化管理,满足内部营运管理需求的分析方法。本文根据光明乳业的特点设计了多维度盈利能力分析框架,以产品维度为例,提出了科学有效的决策建议。

应收账款视角下乳品企业利润质量分析——以上海妙可蓝多食品科技股份有限公司为例

随着赊销手段的常态化,应收账款管理已成为企业重点关注的问题。本研究以上海妙可蓝多食品科技股份有限公司为例,分析财务指标,探讨应收账款对企业利润质量的影响,发现其应收账款逐年增加且占比较高,管理效率不断下降导致经营活动现金流量短缺从而降低利润质量。对此提出相应的建议,对乳品企业应收账款管理有参考价值,有助于提高风险控制能力和经营效率。

人工智能在非营利组织会计营销管理中的潜在应用

非营利组织在社会公共事务治理中发挥日益重要的作用,会计管理作为其中的关键环节扮演着重要的角色.随着人工智能技术的发展及其在各个行业和领域中产生的深远影响,将该技术引入非营利组织的会计管理中显得尤为重要.因此,文章首先对非营利组织、会计管理和人工智能的概念进行阐述,同时介绍了当下人工智能结合会计管理的相关研究,进而分析非营利组织当下所面临的挑战,包括信息披露、营销策略、管理制度、风险处理四个方面,并提出了人工智能技术赋能下非营利组织会计管理中包括预算管理、营销策略、投资决策以及风险管理四个方面的潜在应用.

基于绩效管理的民营非营利医疗机构财务会计模式创新

随着医疗改革的深入,民营非营利医疗机构在医疗服务市场中的地位逐渐凸显。绩效管理作为提高机构运营效率和服务质量的关键手段,对民营非营利医疗机构的财务会计模式创新具有重要意义。文章旨在探讨基于绩效管理的民营非营利医疗机构财务会计模式创新,通过深入分析当前存在的问题,提出相应的创新策略,以期为相关机构提供有益的参考。

我国非营利组织会计信息披露现状解读

基于公益产权的非营利组织如何向广大信息使用者和需求者提供真实、完整的反映其使用公益财产过程和结果的会计信息成为社会公众日益关注的焦点。在界定我国非营利组织涵盖的范围,明确非营利组织会计信息使用者需求的基础上,对我国非营利组织会计信息披露的现状进行描述,并对造成这种需求与供给缺口的原因进行深入剖析,是具有现实意义的。

森林生态价值会计核算原则

对森林生态建设(保护)单位的森林生态价值会计核算的研究与发展将是会计理论的突破性进展。在森林生态价值会计理论中,由于会计的一般属性,决定了这一专业会计对必须遵循会计中的真实性、相关性、可比性、一致性、重要性、及时性、明晰性、谨慎性等原则的要求是一致的;由于其森林生态价值会计的特殊性,又必须在遵循某些原则中有些特殊的处理或者必须遵循一些新的原则。在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则;在遵循配比原则、划分收益性支出与资本性支出原则、可靠性原则等方面应有些特殊的处理或者是对这些原则新的理解;森林生态价值会计的特殊性决定了必须遵循社会性原则及兼顾经济效益和生态效益原则。

公司归入权的体系定位与规范构造

我国《公司法》要求董事违反忠实义务所得的收入归于公司所有。此规则源于英美法之信托法理,转接于我国民法典体系会面临体系不合与规范不调的风险。一方面,归入权以收入为对象,过于扩张,只有将收入限缩解释为净利益,归入权才能实现返还与交出的双重功能。另一方面,民法上的侵权、无因管理、不当得利均无法解释归入权的规范构造。将归入权定位为公司法对董事违反忠实义务之责任的特别规定,更具可操作性。归入的范围也可以受信关系的解释为基点,根据滥用公司财产与收取佣金回扣、自我交易和与公司竞争三种违信行为类型来区分确定。

政府会计与企业会计等式比较

政府会计与企业会计遵循了相同的会计基本核算原理,两者的会计等式从数学关系来看基本一致,但反映的会计事项与经济内容完全不同。文章对企业会计与政府会计等式从形式上到变化的逻辑差异进行了比较,从会计等式角度解读了企业会计与政府会计在财务管理、资本保全的方面的不同以及"二元"政府下会计双分录核算的缘由与意义。

机构持股、信息质量与应计异象

以2004至2008年A股盈利性上市公司为研究样本,运用非线性Minshkin检验方法以及线性多元回归方法,对我国证券市场应计异象的存在性进行了检验,并分析了机构投资者持股能否减缓应计异象。结果表明我国证券市场总体上存在显著的应计异象,并且机构投资者能够起到减缓应计异象的作用。随后,研究了会计信息质量对机构投资者减缓应计异象的影响,高质量的会计信息有助于机构投资者对应计利润更准确定价,进一步消减应计异象。