国际保理在中小型出口企业中的应用优势分析

论述了在国际赊销贸易方式的大背景下,国际保理在中小企业出口中的重要作用。     

谈应收帐款风险管理

应收账款风险是目前企业普遍面临的一个问题。为了降低收账风险,企业应制定合理的信用政策,建立赊销——回款一条龙责任制、赊销审批制等制度。同时,财务部门应加强应收账款的日常监督与管理。     

Analysis and forecasting of income statement account balances the dynamic interdependency and ARIMA approaches

This paper develops a dynamic simultaneous-equations model for analyzing and forecasting the account balances in the income statement of a firm. In the model, the income statement accounts play the role of the dependent variables that are jointly determined and explained by three types of exogenous variables: non-controllable, performance, and controllable. The model is estimated by the three-stage least-squares method using annual series of data for six firms during the period from 1936 or 1950 to 1981. The immediate, delayed, and cumulated impacts of an exogenous shock on the income accounts are analyzed and the implications for managerial decisions and strategies discussed. To run as a standard of comparison for the dynamic interdependency model, the Box-Jenkins approach is also used to develop an autoregressive integrated moving average (ARIMA) model for each of the accounts. Assessing the forecasting performance of the dynamic model against a naive model and the ARIMA and Elliott-Uphoff models for the 1982-4 period beyond the estimation period, we conclude that the dynamic model is a better representation of income statement accounts of the firm and increases forecasting accuracy.     

泔水油制备生物柴油的试验研究

在浓硫酸催化作用下,用泔水油与甲醇反应生成脂肪酸甲酯(即生物柴油)。在酯化反应前,对泔水油进行了一系列预处理。泔水油的预处理大大降低了水和其它杂质对转酯反应的不利影响,提高了制备生物柴油的转化率。在甲醇用量、反应温度、反应时间和浓硫酸用量等单因素试验的基础上,应用正交设计对影响转化率的关键技术参数进行了系统优化,结果表明,泔水油制备脂肪酸甲酯的最佳反应条件为:甲醇与泔水油的物质的量比为20∶1,反应温度为80℃,反应时间为8 h,催化剂与泔水油的物质的量比为5∶1。经检测,所制备的生物柴油与0#柴油的技术指标相当。     

高校基建工程决算内部审计分析及对策——以广西民族学院为例

高校基建工程决算审计实践存在不少问题 ,要针对存在问题的原因及危害采取相应的措施。     

Deflationary representation,inference, and practice

This paper defends the deflationary character of two recent views regarding scientific representation, namely RIG Hughes' DDI model and the inferential conception. It is first argued that these views' deflationism is akin to the homonymous position in discussions regarding the nature of truth. There, we are invited to consider the platitudes that the predicate “true” obeys at the level of practice, disregarding any deeper, or more substantive, account of its nature. More generally, for any concept X, a deflationary approach is then defined in opposition to a substantive approach, where a substantive approach to X is an analysis of X in terms of some property P, or relation R, accounting for and explaining the standard use of X. It then becomes possible to characterize a deflationary view of scientific representation in three distinct senses, namely: a “no-theory” view, a “minimalist” view, and a “use-based” view—in line with three standard deflationary responses in the philosophical literature on truth. It is then argued that both the DDI model and the inferential conception may be suitably understood in any of these three different senses. The application of these deflationary ‘hermeneutics’ moreover yields significant improvements on the DDI model, which bring it closer to the inferential conception. It is finally argued that what these approaches have in common—the key to any deflationary account of scientific representation—is the denial that scientific representation may be ultimately reduced to any substantive explanatory property of sources, or targets, or their relations.     

谈会计造假和会计诚信建设

分析了会计造假所带来的危害及其根由，提出加强会计诚信建设应从以下几方面着手：会计诚信从“上司诚信”做起，加强会计人员职业道德教育，建立和完善企业会计政策和内控制度，建立社会信用体系，加强会计从业人员的后续教育。     

会计电算化实施中存在的风险及其防范

会计电算化实施中存在的风险和问题,主要是会计电算化系统存在的安全隐患,电算化操作过程中暴露出来的会计职业道德和内部管理控制弱化等问题。其防范措施包括:加强会计职业道德教育;制定完善的岗位责任制及授权制;适当限制“反记账”、“反结账”功能;认真执行财产清查制度及内部审计制度等。     

烧结添加轻烧白云石的试验研究

进行了烧结混匀料配加济钢轻烧白云石的实验室试验,通过改变不同轻烧白云石配比,最终得出了既提高烧结矿冶金性能,又降低成本的烧结料配比。     

工业企业应收账款管理研究

应收账款的存在,在给企业带来利益的同时,也为企业带来了一定的风险和问题。这些问题成为企业发展的阻碍,已经逐渐引起了管理者的重视。为保证应收账款的质量,促进资金循环,对应收账款的管理已成为每个企业的必修课。而工业企业在我国企业中具有一定代表性,因此本文对应收账款的现状,以及存在的问题进行讨论和研究,借鉴中外对应收账款研究文献进行探究,整理出工业企业在应收账款管理过程中存在的主要问题,从而提出相应的应收账款管理对策以及解决措施,以降低企业承担的风险,促进资金周转。