会计信息质量的非线性模型对公司价值的影响

从时代性、行业性及人力资源价值等方面分析了非线性因素对会计信息质量的影响,认为高质量的会计信息应该反映公司价值,并尝试建立了一个非线性模型,据此大体测算公司价值。     

城镇化进程中农村集体资产管理问题探究

农村集体资产管理关系着农村经济的发展,对于社会的稳定和谐也有着重要影响,乡镇政府应加强对集体资产的重视,平衡乡镇改革与资产管理之间的关系,分析农村集体资产管理中存在的一些问题,结合自身的特点,采取有效的措施来促进其发展,加快城镇化农村集体资产管理显得尤为重要。     

核算前移在冶炼企业优化成本控制中的应用

针对国际黄金价格的走低,黄金冶炼企业如何在激烈的市场竞争中寻求更大的利润空间,优化成本控制显得尤为重要。以某冶炼厂为例,阐述核算前移在优化企业成本控制中的应用,以达到降本增效的目的,实现企业利润的最大化。     

Estimating stranded coal assets in China's power sector

China has suffered overcapacity in coal power since 2016. With growing electricity demand and an economic crisis due to the Covid-19 pandemic, China faces a dilemma between easing restrictive policies for short-term growth in coal-fired power production and keeping restrictions in place for long-term sustainability. In this paper, we measure the risks faced by China's coal power units to become stranded in the next decade and estimate the associated economic costs for different shareholders. By implementing restrictive policies on coal power expansion, China can avoid 90% of stranded coal assets by 2025.     

Impact of Lake Michigan water level rise on complex bidirectional flow in the Chicago Area Waterway System (CAWS)

In the past decade, continuously rising water levels in Lake Michigan have been threatening lakefront areas, especially in metropolitan regions like the Greater Chicago area. This provides the motivation to analyze the impact that high lake levels have on the Chicago Area Waterway System (CAWS). As the only primary free connection between the CAWS and Lake Michigan, the Calumet Area waterway subsystem plays a key and unique role. In this work, a numerical model covering the Calumet subsystem and having Lake Michigan as a boundary condition, is set up, calibrated, and validated using limited field observations. It is found that the Calumet subsystem has become bidirectional, where both discharge and flow directions are controlled by lake levels. When lake levels are below −0.15 m (-0.5 ft, Chicago City Datum, CCD), the discharge in the Grand Calumet River is around zero, with water flowing along its east branch towards Indiana. When lake levels are above +0.46 m (+1.5 ft, CCD), the flow reverses direction and drains west into Illinois. In 2020, the mean lake-level was at +1.07 m (+3.5 ft, CCD), and the base discharge in the Grand Calumet River was approximately 8.5 m³/s (300 ft³/s). The higher Lake Michigan’s level is, the larger the discharge would be into Illinois. Potential impact of this extra discharge on Lake Michigan Diversion Accounting (LMDA) of the State of Illinois and flood management in the Chicago Sanitary and Ship Canal (CSSC), is analyzed; while the nature of the bidirectional flows is characterized with the intent of shedding light on this complex phenomenon.     

会计信息失真的成因及防范措施

介绍了会计信息失真与做假账所造成的巨大危害，从企业治理结构、会计职业道德自律机制、企业外部的监督与审计机制几方面论述了假账存在的成因及防范措施，指出要彻底解决和遏制会计信息失真的问题。     

沥青混凝土路面摊铺用料动态监控

文章以信阳至九里关高速公路沥青路面工程项目第2合同段沥青混凝土路面的施工为例。谈谈如何在确保路面面层质量的前提下，使用“用料核算表”动态地控制路面面层的用料数量。     

浅议企业偿债能力

正确计算和分析企业偿债能力是企业财务决策的重要依据。文章从资产负债率、流动比率和速动比率等指标展开分析,提出应当注意各指标的内涵及外延,科学准确地评价企业的偿债能力。     

浅谈资产设备经营方式

结合资产设备的调查和实践，就资产设备的经营方式进行了阐述，提出了建立新的管理模式需要解决的几个问题，以充分发挥机械设备的能力，提高企业的经济效益，并促进整个企业的发展。     

论新体制下财务与会计的关系

在讨论财务与会计概念的基础上．结合社会主义市场经济体制下企业财务与会计的新特点，对新体制下财务与会计的关系作了论述．