开展应收账款管理效能监察强化企业风险管理

效能监察是企业管理的重要组成部分，是直接服务于企业生产经营管理工作的有效切入点，是强化企业内控管理、减少企业经营风险、提高经济效益的有效途径。我公司多年来十分重视效能监察工作，把应收账款作为效能监察的重要监察项目，做到有组织、有计划、有目标地开展应收账款效能监察，通过建章立制，源头治理；强化风险预警机制，规避经营风险，确保了应收账款效能监察有序开展。     

航天科工集团重视市场营销体系建设

6月3日，中国航天科工集团公司召开首次市场营销会议．集团公司要求各单位积极推动市场营销体系建设，尽全力降低应收账款和存货规模的比例。此次会议旨在进一步贯彻落实“拓市场、调结构、强主业、保增长”的工作思路．商讨并解决应收账款及库存问题．提高经济运行质量。     

应收账款的剖析与思考

某集团公司,下辖若干个子公司,全集团应收账款余额为2亿多元,加上其他应收款余额2亿多元,两项合计为4亿多元,占全部流动资金的39.2%。同时,根据当时的调查统计资料初步判断,其中约有15,000万元的坏账损失,约占全部应收款项余额的34.4%。一、导致企业应收账款质量不高的主要原因分析(一)个别业务人员的素质不够高1.缺乏系统营销的理念,只注重商品的销售;2.缺乏回收货款的完善计划,对回收货款主动性不够;3.缺少回款的各种技巧。(二)个别公司领导督导不够积极1.对应收账款的重要性不明,管理不够重视;2.没有制订清收目标;3.追求短期效益的观念,…     

财经词典

无形资产无形资产是企业拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产具有广义和狭义之分,广义的无形资产包括货币资金、应收账款、金融资产、长期股权投资、专利权、商标权等,它们没有物质实体,表现为某种法定权利或技术。但是,会计上通常将无形资产作狭义的理解,即将专利权、商标权等称为无形资产。     

学习二建的经验

在激烈的市场竞争中,国有中小型企业如何深化改革,加快发展,以适应新形势的需要?在这里,我们向大家推荐农七师二建的经验,向大家推荐通讯《观念的力量》。二建无疑是成功的,成功的关键首先在于他们坚持了实事求是,解放思想。二建总经理史贯中说:"一切旧的观念都要更新;一切要以市场认可为依据。"他们不怕人家说国有资产流失,让企业在旧体制下形成的应收账款和库存材料两个黑洞见阳光;他们按市场经济规律办事,做到"有进、有退,有所为、有所不为";他们力排众议,突破传统,加大职工     

靠低分取胜的汽车

正美国街头,一群年轻人手拿调查问卷,让来往的路人为两款车的外观打分。大家看到,问卷上的A款柔美温和,B款则狂野奔放。很快,路人根据自己的喜好分别给两款车打了分数。原来,美国通用汽车公司刚开发出一款性能优越的汽车,但公司高层对车的外观风格形成了两种不同的意见:一部分人觉得应该给这款车配上柔美温和的外形,另一部分人却觉得狂野奔放的外形更有市场,在拿不定主意的情况下,卢茨提出让大众选择并决定新车的外形。     

浅析我国新《专利法》的完善

一、关于保护范围 我国新专利法第2条和第25条对专利的保护范围作了界定,虽然在一定程度上有所拓宽,但与《与贸易有关的知识产权协议》(以下简称TRIPS协议)相比,其范围还是比较狭窄的。如TRIPS协议第27条第1款规定:专利应适用于所有技术领域中的任何发明,不论它是产品还是方法,只要它具有新颖性、创造性和工业实用性即可。从而将大多数发展中国家不予保护的药品、食品、化学物质包括在内。TRIPS协议第27条第2款与第3款对专利的保护范围作了排除性规定,比照我国新专利法第5条和第25条,其排除范围也小得多。对于TRIPS协议保护的集成电路布图设计我国仍是一片空白。随着科学技术日新月异的发展,许多高新技术不断涌现出来,如遗传工程、基因工程、网络技术、纳米技术、商务电子等。这些技术极大地促进了经济的飞速发展,给人类带来无限的利益。这些发明创造人的合法权益应得到法律保护。相应地,专利法的保护范围也应随着科技、经济的发展而发展,以利于刺激国内相关领域的研究开发,促进新技术的引进,吸引国外对新技术的直接投资及合资,促进我国经济的发展。     

移动通信侦察的新应用

俄"护栏"-3系统都能干啥 本轮哈萨克斯坦暴力骚乱发生后,1月5日,应哈政府的请求,以俄军为首的集安组织军队出兵哈萨克斯坦.在集安组织平定骚乱的视频中,出现了俄空降兵登上运输机的镜头.其携带的一款电子战装备,引起各国媒体的广泛关注.这就是俄罗斯RB-341V"护栏"-3电子战系统.     

印度“三位一体”核力量发展现状及研判分析

<正>2022年,印度继续推动核武器库现代化,加快推进其“三位一体”的核力量。目前,印度拥有8款核能力系统：2架飞机、4款陆基弹道导弹和2款海基弹道导弹。印度至少正在研制4个导弹武器系统,其中大多数被认为即将完成,并做好战斗准备。空基核力量近年来,印度陆基和海基弹道导弹虽然取得了相当大的进展,     

为您服务

军训百科正确地穿着使用野战作业服装,有利于最大限度地发挥其舒适蔽体、有效防护的综合性能,进而提高野战生存能力。内衣穿着要得法。通常应选用纯棉或纯棉化纤混纺针织面料制作的成品。为了干爽,内衣裤均应选择薄款。在越野行进中,可选择类似游泳裤的较紧的小内裤,主要是避免裤边直     

The capital supply curve in capacity expansion models: Some economic and algorithmic aspects

Capacity expansion models typically minimize the discounted cost of acquisition and operation over a given planning horizon. In this article we generalize this idea to one in which a capital supply curve replaces the usual discount rate. A capital supply curve is a means to model financial outlook, investment limits, and risk. We show that when such a curve is included in a capacity expansion model, it will, under certain conditions, provide a less capital intensive solution than one which incorporates a discount rate. In this article, we also provide an algorithm that solves capacity expansion models that incorporate a capital supply curve. The attractive feature of this algorithm is that it provides a means to utilize the “discount rate” models efficiently. Throughout, we give applications in power generation planning and computational experience for this application is also presented.     

基于效用函数分析的消防部队人力资本激励机制设计

消防部队现代化离不开人才队伍建设,有效的人力资本激励机制是消防部队聚集和吸纳人才的必要手段。在对激励机制作用下的消防部队人力资本效用和消防部队人力资本特征进行分析的基础上,探讨了实现消防部队人力资本效用的激励机制设计。     

Budget allocation,national security,military intelligence,and human capital: a dynamic model

This study develops a dynamic model that integrates military intelligence into the defense capability of the country and the optimal allocation of its government budget. We assert that the effectiveness of the country’s military intelligence is contingent on the quality of its human capital, which, in turn, implies a long-term positive relationship between the government’s various civilian expenditures and its capacity to achieve a cost-effective intelligence and, hence, military capability. This relationship is developed within a multiple-period arms race model between two rivals. Using this model and stylized data for the Israeli–Syrian arms race, we show that an appropriate budget shift from defense to civilian expenditures during the initial periods of the planning horizon will gradually (over a decade, say) increase the quality of human capital in the country and, thus, the effectiveness of its intelligence, which, in turn, will increase the country’s future security and welfare.     

指挥坦克指控系统仿真

根据主战坦克指控系统的使用情况,建立了一个指挥坦克仿真指控系统模型.对运行环境生成、指控网络接口、指挥决心推理、指挥语言编译等方面进行了建模、算法的研究,"高聚合,低耦合"地集成了多个功能子模块,为新型主战坦克的作战仿真研究提供了参考.     

加强部队资金安全管理之我见

为提高资金安全管理与防范能力,必须从加强人员管理、实行合理分工、加强银行账户管理、严格库存现金限额、管好财务印鉴及严格票据管理等方面采取相应措施,以确保部队资金安全、规范有序运行。     

Inventory financing under Risk-Adjusted-Return-On-Capital criterion

Risk-Adjusted-Return-On-Capital (RAROC) is a loan-pricing criterion under which a bank sets the loan term such that a certain rate of return is achieved on the regulatory capital required by the Basel regulation. Some banks calculate the amount of regulatory capital for each loan under the standardized approach (“standardized banks,” the regulatory capital is proportional to the loan amount), and others under the internal rating-based (IRB) approach (“IRB banks,” the regulatory capital is related to the Value-at-Risk of the loan). This article examines the impact of the RAROC criterion on the bank's loan-pricing decision and the retailer's inventory decision. We find that among the loan terms that satisfy the bank's RAROC criterion, the one that benefits the retailer the most requires the bank to specify an inventory advance rate in addition to the interest rate. Under this loan term, the retailer's inventory level is more sensitive to his asset level when facing an IRB bank compared to a standardized bank. An IRB (standardized) loan leads to higher profit and inventory level for retailers with high (low) asset. For retailers with medium asset, an IRB loan results in a higher retailer profit but a lower consumer welfare. Calibrated numerical study reveals that the benefit of choosing standardized banks (relative to IRB banks) can be as high as 30% for industries with severe capital constraints, volatile demands, and low profit margins, highlighting the importance for retailers to carefully choose the type of banks to borrow from. When the interest rate is capped by regulation, retailers borrowing from a standardized bank are more likely to be influenced by the interest rate cap than those borrowing from an IRB bank. Under strong empire-building incentives (the bank will offer loan terms to maximize the size of the loan), retailers with medium initial asset level shift their preference from IRB banks to standardized banks.     

加强高校预算管理的思考

预算管理是高校财务管理的核心，加强高校预算管理，能促进高校事业计划顺利完成，有效提高各项资金的使用效益。本文通过对高校预算管理的内容、特点及不足的分析，提出了加强高校预算管理的对策。     

社会资本对维系西部受援高校发展的策略空间探析

“对口支援”西部高校工作开展以来，西部高校在支援高校的大力支持和援助下，学科建设、师资培养和管理水平均取得了显著的进步。这归因于支援高校为西部高校构建了广阔的社会网络，获得了所需的社会资本，得到了所需的学术资源。本文力求不仅要重视“对口支援”西部高校的直接社会援助，而且要高度重视“对口支援”西部高校所建立的社会网络和所获得社会资本。在“对口支援“西部高校政策框架下，充分发挥社会资本对西部高校发展的增值效应，进一步提升维系西部高校发展的策略空间。     

家庭文化资本对学生学业成绩的影响及对策研究——基于石河子市某初中的调研

家庭文化资本不但是家庭社会地位的象征,还是影响家中子女学业成就获得的关键因素。为了深入了解家庭文化资本对学生学业成绩的影响状况,本研究选取石河子市某初中学校,按照分层抽样的方法选取229名学生作为被试,采用自编的《家庭文化资本问卷》,探求初中生家庭文化资本与其学业成绩的关系。结果显示,石河子市初中生家庭文化资本对学生学业成绩的有极其显著的正向影响,家庭文化氛围、父母和学生本人对学生将来学历的期望对学生学业成绩有显著的正向影响。     

DOES MILITARY EXPENDITURE MATTER FOR INFLATION AND ECONOMIC GROWTH?

This paper sets up a monetary endogenous growth model, and uses it to explain the ambiguous linkage between the military burden and the inflation rate observed in existing empirical studies. It is found that an expansion in the military burden has an ambiguous effect on the inflation rate depending upon the relative extent of two conflicting forces. More specifically, if the increase in the marginal benefit from holding money exceeds (falls short of) the increase in the marginal product of private capital, the inflation rate will rise (fall) in response. Moreover, it is found that an increase in the military burden will stimulate the balanced growth rate, confirming Benoit’s famous empirical findings.