以物价变动法对存货计价的探讨

本文探讨了以物价变动法对存货计价，并以实例说明了这一方法的操作原理。论述了物价变动法对存货计价具有科学性、简便性、及时性等优点。     

浅说“成本与市价孰低法”

随着经济体制改革的深入和市场经济的发展,企业之间的竞争将日趋激烈.商品的价格是竞争的一个重要手段,产品售价普遍降低,产品的成本与市价差额缩小,甚至有些企业的成本高于市价.这就使得企业如何对存货计价成为一个关系企业生存发展的重要问题.在目前的会计核算中,成本与市价孰低法作为一种科学的计价方法,被西方国家普遍采用,我国正在大力推广.它是指存货的成本低于市价时,存货价值按成本计价,当存货的成本高于市价的,存货的成本则应按市价计价.企业按成本与市价孰低原则计价时,可采用不同的方法进行计算,主要有按存货顶目比较,按存货类别比较和按存货总额比较.如果成本低于市价,会计上无需调整.假若市价低于成本时,会计上则应做出相应的帐务调整.调整存货发出的成本及成本高于市价的潜在损失,该市价即成为存货的新成本,其历史成本从帐面上消失.按历史成本原则,存货一般按成本计价.但是,如果存货的实际市场价格不断下降并成为趋势时,在存货出售或耗用中,其获利能力会相应降低或者发生损失.按     

关于水利系统企业单位会计核算改革的设想

水利系统企业单位会计核算改革的基本设想是：在企业会计核算的基础上实行具有中国特色的权责发生制；推行具有中国特色的存货计价方法；发展合计监督和控制作用，实行内部控制制度，以适应我国社会主义市场经济的发展，保证企业经济活动的连续性、稳定性、安全性和高效性。     

浅议工程量清单计价模式与施工企业对策

对工程量清单计价模式的定义和作用进行了明确和认定；与传统的定额预算计价模式进行比较分析，指出两者之问的异同点；分析了工程量清单计价模式对施工企业产生的影响和意义。最后在上述分析的基础上，对施工企业为适应计价模式的变化提出了几点发展建议和对策。     

浅谈水电施工企业如何应对工程量清单计价

本文对传统计价模式和工程量清单计价模式进行了分析，阐述了在工程量清单计价模式下，水电施工企业所应采取的积极有效的应对措施。     

工程量清单计价模式

为了适应我国工程建设领域招投标计价方法与国际接轨的需要，根据工程造价管理改革的要求，简要介绍了推行工程量清单招标报价方式和工程量清单的涵义、作用、分类，及其与定额计价方式的区别等，并对如何建立市场经济条件下工程造价形成机制和有效监督管理机制提出了一些看法。工程量清单是按照招标要求和施工设计图纸要求，将拟建招标工程的全部项目和内容依据统一的工程量计算规则和子目分项要求，计算分部分项工程实物量，列在清单上作为招标文件的组成部分，供投标单位逐项填写单价用于投标报价。工程量清单计价是属于全面成本管理的范畴，其思路是“统一计算规则，有效控制水量，彻底放开价格，正确引导企业自主报价，市场有序竞争形成价格”。跳出传统的定额计价模式，建立一种全新的计价模式，依靠市场和企业的实力通过竞争形成价格，使业主通过企业报价可直观地了解项目造价。     

施工企业对实施《工程量清单计价规范》的应对措施

工程量清单计价是指建设工程招投标中,招标人按照国家统一的工程量计量规则提供数量,由投标人依据工程量清单自主报价,并按照经评审低价中标的工程造价计价的方式。工程量清单计价方法相对于传统的定额计价方法是一种新的计价模式。或者说是一种市场定价模式,是由建设产品的买、卖双方在建设产品市场上根据供求状况、信息状况进行自由竞价,从而能够签订工程合同的方法。笔者根据多年对《工程量清单计价规范》(GB50500-2003)的学习和思考,对传统计价模式和工程量清单计价模式进行了分析,阐述了在工程量清单计价模式下,施工企业所应采取的积极有效的应对措施。     

浅谈水电施工企业如何应对工程量清单计价

工程量清单计价是指建设工程招投标中,招标人按照国家统一的工程量计量规则提供数量,由投标人依据工程量清单自主报价,并按照经评审低价中标的工程造价计价的方式.工程量清单计价方法相对于传统的定额计价方法是一种新的计价模式,或者说是一种市场定价模式,是由建设产品的买、卖双方在建设产品市场上根据供求状况、信息状况进行自由竞价,从而能够签订工程合同的方法.对传统计价模式和工程量清单计价模式进行了分析,阐述了在工程量清单计价模式下,水电施工企业所应采取的积极有效的应对措施.     

借鉴国有资产评估方法探索移民补偿投资之路

三峡工程库区受淹工矿企业补偿投资的评估，系借鉴国有资产评估的一般原理和方法，并按照水库淹没处理及移民安置规划的特殊要求进行的。通过这一评估工作，已形成一整套较为完善的评估办法、操作程序以及计价和取值方法。所确定的受淹企业按原标准、原生产规模搬迁的补偿价值，为地方政府对企业进行合理、公正补偿提供了科学依据。文中对补偿投资评定测算方法进行了重点阐述。     

浅谈施工企业定额的编制

企业定额是建筑施工企业根据自身的技术、装备和管理水平，在自身施工成本资料的基础上，编制的反映企业综合生产力水平的消耗定额，是企业对外投标报价和对内进行工程成本经济核算的依据。本文在学习借鉴国内计价模式和造价管理经验的基础上，系统地分析了企业定额编制的原则、方法和作用。     

政府采购中有效防治腐败的制度控制

2002年6月29日颁布了<中华人民共和国政府采购法>.2003年1月1日<政府采购法>实施以后,政府采购获得了难得的发展机遇.在各级政府和有关部门的共同努力下,初步建立了较为完备的法规体系、管理机构和执行机构,基本上形成了财政部门、纪检监察部门和审计部门分工协作、各司其职、各负其责、共同监督的监督管理机制.采购规模呈现快速增长势头,2004年全国政府采购规模达到2135,7亿元,占当年财政支出的8%,占当年GDP的2%.     

建章立制推进水利政府采购工作

水利部的政府采购工作从1998年开始起步，2003年《政府采购法》颁布之后，水利部的政府采购工作得到了进一步的加强。近年来。部党组高度重视，把推行政府采购作为依法行政、推进财政支出改革和加强党风廉政建设的重要措施积极加以推进。《政府采购法》颁布实施以来，水利部预算执行中心认真贯彻落实，加强组织机构建设。建立健全政府采购制度．规范采购工作程序，拓宽采购范围上规模，取得了一定成效。     

发挥股份制在水电企业改革中的主导作用

从三个方面分析了股份制对水电企业发展的促进推动作用。引进股份制可以发挥聚集社会闲散资金的作用；有处于水电企业经营机制的转换和政企分开，使生产要素得到优化组合；有利于增强水 电企业的竞争意识和竞争能力。在此基础上，提出了水电企业推广股份制的设想、 股份制组织形式的选择、股份划分 股份制改造的步骤等观点。     

水利水电工程股份制移民探讨

水电是清洁优质的可再生能源,在能源生产与供应中优势明显,从经济发展和能源安全角度,应加快水能资源利用及水电开发.当前,移民是水利水电工程建设的重要制约因素;移民问题,既有历史遗留的问题,又是现实的问题,亟待政府从根本上解决;提出股份制移民的思路,建议在深化改革中完善土地权属制度,促进土地资源流转与优化配置.     

试论公司股权与法人财产权的制衡

以有限责任公司和股份有限公司为例 ,阐述了现代企业制度实现的关键 ,在公司内部组织体中集中体现为法人财产权与经营权的分离和法人财产权与股权 (股东权 )的有机统一与制衡。公司股权与法人财产权的制衡关系在整个公司制度中处于重要地位 ,它贯穿于公司运行的始终 ,对其研究具有重要意义     

Determining the efficacy of microsatellite DNA-based mixed stock analysis of Lake Michigan's Lake Whitefish commercial Fishery

Management of commercially exploited fish should be conducted at the stock level. If a mixed stock fishery exists, a comprehensive mixed stock analysis is required for stock-based management. The lake whitefish Coregonus clupeaformis comprises the primary commercial fishery across the Great Lakes. Recent research resolved that six genetic stocks of lake whitefish were present in Lake Michigan, and long-term tagging data indicate that Lake Michigan's lake whitefish commercial fishery is a mixed stock fishery. The objective of this research was to determine the usefulness of microsatellite data for conducting comprehensive mixed stock analyses of the Lake Michigan lake whitefish commercial fishery. We used the individual assignment method as implemented in the program ONCOR to determine the accuracy level at which microsatellite data can reliably identify component populations or stocks. Self-assignment of lake whitefish to their population and stock of origin ranged from > 96% to 100%. Evaluation of genetic stock discreteness indicated a moderately high degree of correct assignment (average = 75%); simulations indicated supplementing baseline data by ～ 50 to 100 individuals could increase accuracy by up to 4.5%. Simulated mixed stock commercial harvests with known stock composition showed a high degree of correct proportional assignment between observed and predicted harvest values. These data suggest that a comprehensive mixed stock analysis of Lake Michigan's lake whitefish commercial fishery is viable and would provide valuable information for improving management.     

Assessment of catfish (Clarias gariepinus) stock in Lake Baringo,Kenya

The management measures used for sustainable utilization of Clarias gariepinus in Lake Baringo do not have a stock assessment reference, attributable mainly to a lack of information on biological limits and target reference points. Assessment of Clarias gariepinus stock in Lake Baringo was carried out between August 2013 and July 2014. A total of 2772 fish were sampled from 25 boats (40%) for 5 days each week for length and weight measurements. Fish Stock Assessment Tools and yield model were used to estimate population parameters, exploitation rate and optimal fishing scenarios. Annual C. gariepinus standing biomass was estimated at 21 383 kg, L_∞ = 114.30, K = 0.37 year^?1, W = 0.0147L^2.81, Z = 1.14 year^?1, M = 0.61 year^?1, F = 0.53 year^?1, and exploitation rate = 0.46 year^?1. The relative yield‐per‐recruit (Y′/R) and biomass‐per‐recruit (B′/R) resulted in E_max = 0.44 and F_MSY = 0.50 year^?1. The yield‐per‐recruit ratio at maximum sustainable yield was 29.12%, and the SSB_MSY per recruit ratio = 56.10%. The steady‐state biomass, exploitation rate and optimal fishing scenario indicated a pristine fishery for the lake, suggesting the current fishing efforts should not be exceeded to enable sustainable economic utilization of C. gariepinus.     

Genetic versus demographic stock structure of rainbow smelt in a large fragmented lake

Identification of fish stocks plays an important role in fisheries management, but stock identification often depends on the techniques used and the management goals as much as on actual population structure. Historically, stocks were identified by place of capture, population demography and morphology, but genetic stock identification has become a standard approach. Here, we evaluate the stock structure of rainbow smelt (Osmerus mordax) in three basins of Lake Champlain separated by causeways using genotype data from six microsatellite loci and 26 years of demographic data. No genetic differences among rainbow smelt from the different basins were evident, which suggests that gene flow occurs among basins. However, length, age, and catch-per-unit-effort of rainbow smelt suggests asynchronous population dynamics in the different basins, and thus each basin may hold populations that are at least partially isolated from one another. Consequently, we conclude that while rainbow smelt in Lake Champlain consist of at least three demographic stocks they may form only a single genetic stock. Our results concur with other studies that suggest care should be taken when only a single method of stock identification is used.     

Maternal and stock effects on egg-size variation among walleye Sander vitreus stocks from the Great Lakes region

Fish egg sizes vary intra-specifically among stocks and individuals, and such variation may reflect a combination of maternal and environmental influences. As egg size variation has important implications for individual and population recruitment success, it is useful to quantify egg-size variation and identify potential factors underlying such variation. We evaluated 1) within-stock maternal influences on egg size and 2) the relative elucidatory power of maternal effects versus stock in explaining inter-individual mean egg size based on eggs collected during 2007–2008 from five walleye Sander vitreus stocks in the North American Laurentian Great Lakes region. We used both linear regression models and classification and regression trees (CART) to describe egg-size variation. Egg size tended to increase with female length and for some stocks was greatest for intermediate maternal ages. However, maternal influences on egg size were relatively low and variable between years. In contrast, stock had a stronger effect; walleye egg-size variation was greater among stocks than within stocks. After controlling for the influence of maternal age and length, we found that egg size was relatively small for fish spawning in Maumee and Sandusky Rivers (western Lake Erie), intermediate in Oneida Lake and Tittabawassee River (Saginaw Bay, Lake Huron), and relatively large in Van Buren Bay (eastern Lake Erie) and Little Bay de Noc (northern Green Bay, Lake Michigan). Such inter-stock differences in maternal influence adjusted egg size appeared to be negatively associated with a system's productivity; suggesting a potential adaptive response of egg size to early life habitat conditions.