中国企业社会责任财务绩效评价模型研究

2003年,英国政府出台了<我们能源的未来-创建低碳经济>能源白皮书,其中首次引入了"低碳经济"的概念,随后越来越多的学者开始探讨这种经济发展模式及其技术和政策的可行性,并展开了一系列实证研究.而在这种新的经济发展趋势下,作为经济主体的企业所要承担的社会责任也就被赋予了新的内窖.那么在向低碳经济转型的过程中,如何对企业的社会责任进行客观、有效的评价将对于企业更好履行其社会责任起到重要作用.基于我国国情,本文通过对低碳经济发展模式下中国企业社会责任财务绩效进行模型研究,提出了在传统指标分析模型基础上进行数据包络分析(DEA)和可持续计量的双重模型修正,以期弥补传统财务绩效模型在企业有效投入分析和动态性评价方面的缺陷和不足.     

Conservation resource allocation,small population resiliency,and the fallacy of conservation triage

Some conservation prioritization methods are based on the assumption that conservation needs overwhelm current resources and not all species can be conserved; therefore, a conservation triage scheme (i.e., when the system is overwhelmed, species should be divided into three groups based on likelihood of survival, and efforts should be focused on those species in the group with the best survival prospects and reduced or denied to those in the group with no survival prospects and to those in the group not needing special efforts for their conservation) is necessary to guide resource allocation. We argue that this decision-making strategy is not appropriate because resources are not as limited as often assumed, and it is not evident that there are species that cannot be conserved. Small population size alone, for example, does not doom a species to extinction; plants, reptiles, birds, and mammals offer examples. Although resources dedicated to conserving all threatened species are insufficient at present, the world's economic resources are vast, and greater resources could be dedicated toward species conservation. The political framework for species conservation has improved, with initiatives such as the UN Sustainable Development Goals and other international agreements, funding mechanisms such as The Global Environment Facility, and the rise of many nongovernmental organizations with nimble, rapid-response small grants programs. For a prioritization system to allow no extinctions, zero extinctions must be an explicit goal of the system. Extinction is not inevitable, and should not be acceptable. A goal of no human-induced extinctions is imperative given the irreversibility of species loss.     

关于优化国有企业资本结构的思考

企业资本结构的合理与否,直接关系到生产经营活动的顺利进行,关系到企业的盈利状况,关 系到企业的生存和发展。调整企业资本结构是国企改革中必须注意的问题,也是财务学界重要的理论问 题。本文提出了如何优化国有企业资本结构的若干思考和相应措施。     

中小企业财务管理存在的问题与战略对策

中小企业是国民经济中一支重要的经济力量，在我国发展社会主义市场经济中发挥着重要的作用．财务问题是所有企业成败的关键，对中小企业尤其如此．本文从简述我国现阶段中小企业财务管理现状人手，揭示当前中小企业财务管理存在的问题．结合实际，分析其发生、存在的原因，并为解决这些问题，提出了相应的战略对策．     

合并财务报表的合并理论与合并范围分析

《合并财务报表》会计准则的发布，使企业集团合并财务报表的编制更加规范。本文主要分析了该准则的合并理论和合并范围，指出合并理论应侧重实体理论，合并范围应强调实质性控制。     

Food aid and relief-development strategies*

This paper begins by setting out the main arguments on which a proposal for "relief-development strategies" rest. The second part of the paper is concerned with a discussion of the way the objectives of a "relief-development strategy" might be achieved and the roles emergency food aid might have. In the third part of the paper, a number of strategic issues are discussed. A stylized account is presented of how a broad "relief development strategy" might be mounted. The last part of the paper draws together the discussion by considering how emergency projects should be assessed. If the principles on which this paper are based are accepted, then the evaluation of emergency projects should extend well beyond convention.     

国营大中型企业财务安全预警与风险防范

国营大中型企业财务安全预警与风险防范过程中需要对企业的发展状况进行分析，企业资金运行状况会对企业资产状况产生影响，具体实施过程中需要建立财务危机识别系统，通过对企业运行中的财务安全影响因素进行综合分析，能够对定量指标和定性问题进行评判，最终发现影响企业风险的因素，对企业全面发展会产生积极的作用。建立完善的企业财务安全预警系统，提升企业的综合竞争力。     

Beyond performance and protocols: early responders' experiences of multiple accountability demands in the response to the 2015 Nepal earthquake

Critics have long questioned the push for professionalised and performance‐driven accountability in the humanitarian sector, yet the matter is largely treated as a ‘back office’ issue of standards, guidelines, and processes. Scant attention is paid to the accountability demands experienced by early responders to disasters. Set in the contested climate of the emergency response to the earthquake in Nepal on 25 April 2015, and drawing on interviews with 15 early responders, this paper reveals three forms of accountability demands: (i) accountability as compliance; (ii) accountability as the object of government regulation; and (iii) accountability as public opposition and interrogation. Beyond the performance‐centric, non‐governmental organisation‐driven understanding of accountability, early responders to the earthquake experienced multidirectional accountability demands, not only from donors and beneficiaries, but also from the national government and wider public. Engaging with public criticism is a significant feature of early responders' responsibility that warrants further consideration by the humanitarian community.     

Sri Lankan livelihoods after the tsunami: searching for entrepreneurs,unveiling relations of power

This paper analyses the performance of aid‐funded livelihoods recovery efforts in Sri Lanka following the Indian Ocean tsunami of 26 December 2004, with special attention paid to the effects on the rural poor. It argues that successful livelihoods recovery was hampered by an excessive focus by aid agencies on entrepreneurs and entrepreneurship, and by the lack of a politically informed understanding of the economy. Based on ethnographic and survey‐based research, the study demonstrates that the category of ‘entrepreneur’ is misleading for large parts of the economy. Indeed, the desire to build an entrepreneurial economy actually hampered successful livelihoods recovery in Sri Lanka and, in some cases, reinforced inequitable relations of power. The paper concludes that for livelihoods recovery programmes to be effective, they must be founded on an understanding of the relations of power that constitute the economy; these relations operate across scales, and are historically and geographically specific.     

企业财务危机预警判断分析方法研究

财务危机是威胁企业持续经营的根本性危机,它不是突然而至,分为潜伏期、爆发期、成长期和解决期四个阶段逐步积累过程.根据不同阶段的企业财务状况,把爱德华.阿特曼Z值计分模型和不同时期的相关财务指标结合起来,运用定量和定性相结合的分析方法,判断分析企业的财务危机的级别,从而采取相应的措施,以利于规避财务风险.