加强公安现役部队财务监督工作的思考

如何加强财务监督工作,这不仅涉及到部队财务监督工作的未来走向,更是事关营造健康、规范的财经新秩序的关键因素。财务监督所面临的问题是一个涉及方方面面的综合体,因此,强化财务监督不能局限于财务部门的单方面工作,而应当站在加强监督职能、健全监督体系、拓展监督范围的整体高度,稳步推进监督管理的法制化、规范化和科学化进程。     

谈消防部队会计监督职能的发挥

全国消防部队先后在各级建立了财务集中核算中心,按照统一的财务规章制度对本级及其所属单位一切经费进行集中核算、集中监管。但是,现行核算中心会计监督职能的发挥仍存在一些不足,文章对此进行了分析。并提出强化消防部队会计监督职能的建议。     

Dynamic inventory control with limited capital and short‐term financing

For most firms, especially the small‐ and medium‐sized ones, the operational decisions are affected by their internal capital and ability to obtain external capital. However, the majority of the literature on dynamic inventory control ignores the firm's financial status and financing issues. An important question that arises is: what are the optimal inventory and financing policies for firms with limited internal capital and limited access to external capital? In this article, we study a dynamic inventory control problem where a capital‐constrained firm periodically purchases a product from a supplier and sells it to a market with random demands. In each period, the firm can use its own capital and/or borrow a short‐term loan to purchase the product, with the interest rate being nondecreasing in the loan size. The objective is to maximize the firm's expected terminal wealth at the end of the planning horizon. We show that the optimal inventory policy in each period is an equity‐level‐dependent base‐stock policy, where the equity level is the sum of the firm's capital level and the value of its on‐hand inventory evaluated at the purchasing cost; and the structure of the optimal policy can be characterized by four intervals of the equity level. Our results shed light on the dynamic inventory control for firms with limited capital and short‐term financing capabilities.Copyright © 2014 Wiley Periodicals, Inc. Naval Research Logistics 61: 184–201, 2014     

论财务理论结构逻辑起点的重新构建

财务理论结构的逻辑起点是财务学科理论体系和理论结构源以推演展开的最简单、最普遍、最基本的理论范畴,是构建财务理论结构的首要着力点,但关于逻辑起点的认识还存在着争论。在概述目前主要观点的基础上,分析了逻辑起点研究过程中应思考的问题,提出了以资本和目标为起点的双逻辑起点论。     

基于XBRL技术的武警财务会计报告研究

分析了武警部队运用XBRL技术的必要性和可行性。针对武警部队网络财务会计报告模式,构建了基于XBRL技术的武警部队财务会计报告的模型,并提出建议。     

基于层次定位的新疆高校核心竞争力综合评价研究

从人才培养、师资队伍以及科学研究等三个方面构建高校核心竞争力评价指标体系,运用熵值法对新疆六所高校进行综合评价,结果发现,无论是新疆综合型高校还是多科型高校,加强学科建设是提升所有类型高校核心竞争力的主要策略。而科研竞争力对新疆综合型高校核心竞争力提升的贡献最大,而对新疆多科型高校核心竞争力提升贡献最大的是学科竞争力与师资队伍竞争力。文章还提出了相应的对策建议。     

面向军队财务管理领域的军事大数据应用

随着“大智移云物”的出现和发展，战争形态已经发展到智能化战争新阶段。为了打赢未来智能化战争，推进军队财务管理实现智能化，充分利用军事大数据这一新兴重要战略资源尤为必要。本文利用需求分析法和现象分类法，从经费需求测算、预算编制、军费支出和军费绩效评估四个方面分析了军队财务管理领域应用军事大数据的需求。针对当前存在的运用军事大数据观念淡薄、数据采集困难、数据挖掘处理能力较弱、数据安全威胁及军事大数据人才缺乏等五个问题，从大数据应用观念的树立、软硬件设备的更新、数据中心的建设、应用框架的构建、信息化管理制度的完善、数据安全管理和大数据人才队伍建设几个方面提出了在军队财务管理领域应用军事大数据的思路。     

Private military contractors’ financial experiences and incentives

ABSTRACT

This article analyses findings from an original survey of 187 private military contractors on their incentives for working in the industry. Perceptions of contractors as “greedy, ruthless, and unscrupulous mercenaries” shape both public and military opinions of outsourcing and may impact U.S. military effectiveness, civil–military relations, and contractor identity. We find that contractors are motivated by a range of factors and that their financial experiences are not clearly more positive than that of state military troops. We recommend broad education of military and defense officials and the public in the U.S. and other relevant nations, regarding the true incentives of modern-day, Western contractors, in an effort to dispel misperceptions, increase effective utilisation of contractors, and beneficially shape PMC-military coordination. DoD may consider integrating such training into its current efforts to improve outsourcing, including its Joint OCS Planning and Execution Course, pre-deployment fora, and curricula of advanced military studies schools.