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管理科学中的一项重要内容就是科学的财务、会计管理。企业的任何经济活动最终都将表现在财务指标上，如资金利润率、投资回报率、净资产报酬率、存货周转率等。 相似文献
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基于BP神经网络的企业效绩综合评价方法 总被引：5，自引：0，他引：5
为了建立企业效绩综合评价模型,在由基本的财务指标构成的财务分析体系基础上,将BP神经网络应用于效绩综合评价中.以企业历史数据作为BP神经网络的训练样本,用训练好的BP网络评价企业当期各方面的效绩.试验结果表明将BP网络应用于企业评价中,能达到令人满意的评价效果. 相似文献
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2001年1月1日,上市公司开始全面实施《企业会计制度》,进行八项计提,新增了固定资产减值准备、在建工程减值准备、无形资产减值准备、委托贷款减值准备四项计提内容.这些会计制度的实施,一定程度上挤干了上市公司资产中的水分,体现了谨慎性原则,但也在一定程度上影响了上市公司业绩.从2001 年披露的年报分析,由于上市公司采用了新的《企业会计制度》,其主要财务指标所体现的业绩呈较大幅度的下降,上市公司亏损面和亏损额的增加引发了人们对上市公司业绩和盈利能力,乃至上市公司整体质量的讨论. 相似文献
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正初春,晴朗的早晨。光,那么充裕,又那么亮丽。我需要眯缝起眼,才能看清眼前的字:我的名字叫回忆。这几个字,在光的作用下,竟仿佛是在舞动。它们舞动着,舞动着,又融进了光中。这是本小说的名字。美国女作家安·布拉谢尔的长篇小说。极为动人。它讲的是爱情,但又不仅仅是爱情。在我看来,它首先是记忆。记忆,让爱情持久地留存在心间。可生命有限,记忆也就有限,它最终会随着生 相似文献
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刘许生 《国土资源导刊(湖南)》2010,7(2):82-83
1月23日下午。长沙星典时代小区。微雨。金石书法名家李杲伟家。李杲伟的人就像一枚印章石,淡定而奇崛。穿着黑色的布扣衣服,疏疏朗朗地站着,双手合十,说:阿弥陀佛。信佛多年的他,印章中弥漫着佛的气息,沉郁顿挫,悠远自然,石头在刀锋下起舞,于无声处看衣袂飘飘,如沐春风。 相似文献
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First of all, the necessity of establishing financial centres is expounded. The establishment of financial centres has a lot of benefits to the world economic development, China's economy and the occupied cities. The location conditions of financial centres may be summarized as follows: the location of trade centre, the factors of geographical position, the circumstances of finance, etc.. We consider that the first batch of financial centres in China should be established in the eastern cities of China. So 9 eastern cities in China are chosen as the spare financial centres. According to the location conditions of financial centres, 12 indices are chosen and the method of synthetic weighted average is used to find the best locations of financial centres. The conclusions are that the grade A financial centres should be in Shanghai and the grade B should be in Tianjin and Guangzhou. 相似文献
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运用1978–2011年的时间序列数据,构建VAR模型对广东省金融发展与渔民收入增长之间的关系进行实证研究。实证结果显示:金融发展规模的扩大提高了渔民收入,而金融发展效率的提高降低了渔民收入。发挥金融发展的普惠效应,缓解农村金融排斥,促进农村金融资源回流,提高金融机构涉渔信贷投资效率,是促进渔民增收的有效途径。 相似文献
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The increasing globalization of the Chinese economy has been enabled by both Chinese financial institutions operating globally as well as international firms operating within China. In geographical terms, this has been organized through a number of strategic cities serving as gateways for the exchange of financial functions, products and practices between China and the global economy. Drawing on location data of financial service firms in China listed on stock exchanges in Shenzhen, Shanghai and Hong Kong, this paper shows that Chinese financial firms are expanding globally and how Chinese financial centers are positioned and connected in the urban networks shaped by these financial service firms. It is found that Hong Kong, China, holds strategic positions in the integration of Chinese cities into global financial center networks, and that establishing a foothold in global financial centers such as New York and London has been a priority for Chinese financial institutions. The increasing capital flows directed by Chinese financial institutions suggests a shifting global financial geography, with numerous Chinese cities playing increasingly important roles within global financial center networks. 相似文献
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苏甘雅 《成都信息工程学院学报》2001,16(4):293-297
在金融全球化和金融自由化的宏观背景下，不断的金融创新行为引起了国际金融界的普遍关注，特别是在国际金融危机的成因分析中，往往被提及。从它的作用和行为方式等方面来分析与国际金融风险的内在联系。 相似文献
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Wen-xiong Jia 《山地科学学报》2016,13(12):2224-2236
Based on daily maximum and minimum temperatures at 18 meteorological stations in the Qilian Mountains and Hexi Corridor between 1960 and 2013, temporal and spatial variations in extreme temperatures were analysed using linear trends, ten-point moving averages and the Mann-Kendall test. The results are as follows: The trends in the majority of the extreme temperature indices were statistically significant, and the changes in the extreme temperatures were more obvious than the changes in the extreme values. The trends were different for each season, and the changes in rates and intensities in summer and autumn were larger than those in spring and winter. Unlike the cold indices, the magnitudes and trends of the changes in the warm indices were larger and more significant in the Hexi Corridor than in the Qilian Mountains. Abrupt changes were detected in the majority of the extreme temperature indices, and the extreme cold indices usually occurred earlier than the changes in the extreme warm indices. The abrupt changes in the extreme temperatures in winter were the earliest among the four seasons, indicating that these temperature changes were the most sensitive to global climate change. The timing of the abrupt changes in certain indices was consistent throughout the study area, but the changes in the cold indices in the Hexi Corridor occurred approximately four years before those in the Qilian Mountains. Similarly, the changes in the warm indices in the western Hexi Corridor preceded those of the other regions. 相似文献
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地形复杂山区常用植被指数的地形校正对比 总被引：1，自引：0，他引：1
植被指数能反映地表植被生长、覆盖等情况,常作为反演植物生物物理参量的有效参数。然而,在地形复杂的山区,由于地形效应的影响,导致一些植被指数适用性受限。基于以上现状,本文以贵州省江口县为研究区,采用4种地形校正模型（Teillet-回归模型、Minnaert模型、C模型、SCS+C模型）对常用植被指数（SR、MSR、NDVI、SAVI、MSAVI、EVI）进行地形校正,以评价不同坡度条件下植被指数地形校正效果。结果表明：地形校正对缓解波段比形式的植被指数（SR、MSR、NDVI）地形效应的作用有限,而对非波段比形式的植被指数（SAVI、MSAVI、EVI）效果较好。另外,随着坡度增加,地形效应显著,地形校正效果也更明显：坡度较小时,波段比形式的植被指数无需进行地形校正,而建议非波段比形式的植被指数进行地形校正;坡度较大时,建议2类植被指数都进行地形校正,但非波段比形式的植被指数可能会发生过度校正现象。此外,地形校正后非波段比形式的植被指数与森林地上生物量线性回归模型的精度明显提高。因此,建议在地形复杂山区利用非波段比形式的植被指数进行定量反演时,先进行地形校正。 相似文献
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The mortgage loan has evolved from a local lending instrument into a major global security and its role is unparallel to other financial instruments in the process of financial globalization.This paper explains how technology and financial innovation transformed the mortgage loan from a local security into a premier global security traded worldwide.It examines the fundamental flaws of this process and why it does not work in regards to mortgage lending and the re-securitization products that were created through financial innovation.The findings show that regulation was unable to keep pace with financial innovation,which created an environment where actors in the financial service sector were able to behave geographically irresponsibly by using information asymmetries to their advantage by participating in moral hazard activities and engaging in other immoral and unethical business practices that were centered around localized geography,which ultimately contributed to the global financial crisis.It also examines the roll of financial innovation in regard to the Lehman Brothers Mini-Bond in Hong and its role as a driving force behind China’s newly emerging shadow banking sector.It concludes with a policy recommendation and its implication for China’s continued economic development. 相似文献
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典型地貌景观指数的多尺度效应分析 ——以山西省运城市为例 总被引：2，自引：0，他引：2
景观指数作为定量描述景观特征的指数,具有明显的尺度效应。进行景观指数的尺度效应研究,对进一步理解格局与尺度之间的关系具有重要意义。本文以TM影像为基础,选择山西省运城市平原、丘陵、山地及综合地貌4种不同地貌类型,对7个常用景观指数进行了多尺度效应分析。结果表明:不同地形上斑块密度(PD)、景观形状指数(LSI)、结合度(COHESION)3个指数有明显的粒度效应,随粒度的增加呈现逐渐减少的变化趋势;最大斑块指数(LPI)、周长面积比分维数(PAFRAC)、景观聚集度(CONTAG)和Shannon多样性指数(SHDI)4个指数随粒度的增加几乎不发生变化。不同地貌的景观指数随幅度的变化规律比较复杂,景观形状指数(LSI)随幅度的增加呈现逐渐增加的趋势,其余6个指数在较小幅度范围内变化比较复杂,但随着幅度的增大有逐渐趋于平稳的趋势。针对研究区不同地貌类型,其景观指数在不同粒度和幅度下有较大区别,可以根据景观指数值的大小来区分地貌的复杂程度。 相似文献
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湛江是海洋经济总量连续多年稳居广东省第三的海洋大市,其海洋产业迎来了快速发展的良机,亟需资金支持。基于金融创新理论、信贷配给理论和融资约束理论等金融发展理论,在分析湛江海洋产业资金支持实践和存在问题的基础上,提出信贷政策引导、多层次资本市场融资、海洋投资信托基金、信用担保、海洋保险联动和海洋金融服务平台等方面的建议,为探索促进湛江市海洋产业的发展提供参考。 相似文献
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网络金融服务的正外部性和规模经济 总被引：1，自引：0，他引：1
郑礼明 《成都信息工程学院学报》2001,16(4):290-292
网络金融服务正逐渐取代传统金融服务，成为金融服务新的方式。从经济学上看，网络金融服务迅速发展的根本原因是网络金融服务的正外部性和规模经济效应。结合网络金融服务发展的实际，分析了网络金融服务的正外部性和规模经济，以探索出网络金融服务发展的基本理论。 相似文献