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关键词： 公司治理结构   财务管理目标   公司治理模式   利益相关者  

摘要： 现代企业大都是以公司组织结构为中心的。公司的利益与很多人有关,上至有管理权的股东,下至一线工人,为了促进公司的发展,公司需要改变治理结构,让更多的人参与管理,而改革过程中需要减少股东的权利,增加普通工人的权利,达到互相制约的效果。但由于各公司治理结构不同,因此财务管理目标也有很多不同之处。在这个条件下,应适时地建立适合我国如今经济发展的情况和资本市场特征的公司治理结构,建立财务管理目标应为相关利益最大化或公司价值最大化。

关键词： 上市公司   财务管理目标   利益相关者  

摘要： 财务管理目标制约着财务运行的基本特征和方向，是财务运行的驱动力，明确上市公司的财务管理目标有助于经营者的科学决策。本文分析了上市公司与各利益相关者之间的关系，总结出上市公司应该以企业价值最大化为目标。

关键词： 低压电器企业   财务管理   预算控制  

摘要： 随着市场经济体制的逐步发展完善,我国造型企业所面临的市场竞争也日趋激烈。财务管理作为企业经营过程中的关键环节,在企业生产成本的控制、市场竞争水平的提高方面都有着极其重要的作用。文章以低压电器企业为例,重点对制造型企业的财务预算控制问题进行讨论,首先分析了低压电器企业的财务控制工作现存问题,继而讨论了相关的优化对策,希望以此促进低压电器企业等制造型企业的财务管理工作,提高企业市场竞争水平。

关键词： Soil organic carbon   Modeling   Land use change   Carbon sequestration   Loess Plateau  

摘要： Land use changes are known to significantly affect the soil C balance by altering both C inputs and losses. Since the late 1990s, a large area of the Loess Plateau has undergone intensive land use changes during several ecological restoration projects to control soil erosion and combat land degradation, especially in the Grain for Green project. By using remote sensing techniques and the Yasso07 model, we simulated the dynamics of soil organic carbon (SOC) stocks in the Yangjuangou catchment of the Loess Plateau. The performance of the model was evaluated by comparing the simulated results with the intensive field measurements in 2006 and 2011 throughout the catchment. SOC stocks and NPP values of all land use types had generally increased during our study period. The average SOC sequestration rate in the upper 30 cm soil from 2006 to 2011 in the Yangjuangou catchment was approximately 44 g C m(-2) yr(-1), which was comparable to other studies in the Loess Plateau. Forest and grassland showed a more effective accumulation of SOC than the other land use types in our study area. The Yasso07 model performed reasonably well in predicting the overall dynamics of SOC stock for different land use change types at both the site and catchment scales. The assessment of the model performance indicated that the combination of Yasso07 model and remote sensing data could be used for simulating the effect of land use changes on SOC stock at catchment scale in the Loess Plateau.

关键词： STOCKS (Finance)   BAYESIAN analysis   CAPITALISTS & financiers   ECONOMIC forecasting   SECURITIES markets   FINANCIAL economics  

摘要： Previous studies have identified several variables that would have predicted future stock returns, though other studies suggest these results may be due to data snooping. To guard against data snooping, researchers have suggested use of Bayesian model averaging (BMA) to account for the uncertainty about prediction models. In common with other researchers, I find evidence of predictability during time periods when a hypothetical investor uses BMA with no restrictions on what variables may be included in the model. However, when the hypothetical investor is limited to using only variables whose predictive ability would have been known at the time of the forecast, predictability disappears. Moreover, predictability also disappears when data are updated through 2010, even without constraints on variable use. The results cast doubt on whether stock returns were ever predictable in real time and also suggest that returns may no longer be predictable even if real-time constraints are removed.

关键词： Soil organic carbon   Dynamic modeling   Carbon sequestration rate   Land use and land cover change   Uncertainty   Sensitivity  

摘要： Soil carbon sequestration is an ecosystem process that can provide important ecosystem services such as climate regulation and mitigation of global warming. Spatiotemporal variation in the soil organic carbon (SOC) stock is the basic information needed for landscape management and determination of regional carbon budgets. The objective of this study was to evaluate the effect of ecological restoration on SOC stocks and determine the influences of multiple factors in the Yanhe watershed of the Loess Plateau. We coupled the Yasso07 soil carbon model with remote sensing indices as model input. The model performance was evaluated by uncertainty and sensitivity analyses as well as validation against field measurement. The modeling captured the spatial pattern of SOC variability across the landscape generally well. Net primary productivity (NPP) was the foremost factor that affecting the spatiotemporal variation of SOC density. Converting cropland to grassland was the most efficient restoration type in soil carbon sequestration in the study period. Land use change influenced the spatial correlation between NPP and SOC density by altering both litter quantity and quality. The changes in land use area tended to have higher contributions to the changes in SOC stock than did the changes in SOC density for different land use types. The overall effect of ecological restoration on soil carbon sequestration was dependent on the main vegetation restoration type and the time of recovery. Human-derived land use changes could have more substantial effects on soil carbon budgets compared to natural factors in a short period of time.

关键词： 员工意识   销售收入   企业经营   生产部门   降低成本   盈利能力分析   折旧费用   财务费用   部分成本   管理费用  

摘要： 一般谈到开源、节流的时候,人们会认为主要是增加销售收入和降低成本的意思,主要责任在销售和生产部门。事实上,这种认知是十分片面的,以至于销售和生产之外的其他部门很难看清自己在提升企业经营利润方面的作用,浪费大量的开源、节流和提升经营利润的机会。为了革新管理者和员工意识,便于认知利润的来源以及自身的责任，笔者建议使用一种新的盈利能力分析方法，对构成利润（利润=源利润-外成本）的各个要素进行更直观和简洁的定义和阐释。