企业财务预警系统及分析模型初探

阐述了财务预警系统的构成,选取相关的预警指标分析模型并进行实证研究,最终得出构建适合本企业情况的财务预警系统。选取恰当的预警指标分析模型是实现财务预警的关键,并揭示了短期预测中盈利能力指标是预示企业面临风险的关键因素,而在中长期预测中现金流量指标是提示危机的关键指标。     

广西森林资源发展和保护项目财务效益分析

对广西森林资源发展和保护项目进行财务分析，在项目幼林6年生所产生的成果及实际造林支出的基础上建立一系列预测计算，表明实施项目在财务上是可行的，有盈利的。     

论企业财务风险的防范措施

财务风险是企业在生产经营过程中面临的一个现实问题,企业管理者要对财务风险采取有效的防范措施才会使企业在市场上有立足之地。本文从财务风险的概念着手论述了财务风险的成因及其防范措施。     

论企业财务风险管理

财务风险作为一种信号 ,能够全面综合反映企业的经营状况 ,要求企业经营者进行经常性财务分析 ,防范财务危机 ,增强风险承受能力 ;健全市场风险机制 ,建立财务风险评价指标体系 ,为企业进行风险管理创造条件 ,使其能在险中取胜。     

拳拳公仆心

阿里河林业局财务科科长、共产党员王悦升,从事财务工作近30年了。他从担任记帐员到财务科长,一步一个脚印,勤勤恳恳,呕心沥血,充分发挥财务的管理和监督作用,使这个局走出了一条不断提高经济效益的路子。     

浅谈企业财务预警系统的建立与完善

财务预警系统通过对财务指标的综合分析、预测,及时反映企业经营情况和财务状况的变化,并对企业生产经营各环节发生或将可能发生的风险,发出预警信号,为管理当局提供决策依据。在科技迅速发展的今天,由于现行财务预警系统的不完善性,必须对其进行改革和整合,通过引入计算机辅助管理系统,输入定量的财务指标数据和定性的警示信息,再由输出系统自动处理与相关领域专家知识相结合,从而提供及时准确的财务预警信息,为管理当局有效地规避、防范和控制风险提供可靠的决策依据。     

浅谈杠杆效应对企业经济的影响

古希腊科学家阿基米德有这样一句流传很久的名言:"给我一个支点,我就能撬起整个地球!"这话便是所谓的杠杆原理。杠杆原理不仅适用于物理学,它在经济学里也发挥着不可轻视的作用。财务管理中的杠杆效应是指由于固定费用的存在而导致的,当某一财务变量以较小幅度变动时,另一相关变量会以较大幅度变动的现象,包括经营杠杆、财务杠杆和复合杠杆三种形式。通过对企业固定费用与风险的研究来衡量怎样把握一个适度的支点既能使企业达到每股利润最大化这个财务目标,又能使企业尽可能地规避经营风险和财务风险。     

人工林抚育间伐投资决策的经济分析方法

本文将人工林抚育间伐视为森林经营中的一个项目投资决策,提出了三种用于项目投资决策的现金流量贴现分析方法。现金流量分析法通常属于事后财务评价,但通过林分生长收获预估以及有关经济指标的预测,在实践中用于事前投资决策分析是完全可行的。     

浅谈会计电算化与传统会计

会计作为一个提供财务信息为主的信息系统，在企事业经营管理中起着重要作用。电算化会计不仅是使用计算机替代手工进行会计处理，分析、预测、控制、决策；减轻会计核算的劳动强度，而且更利于会计信息的产生与应用。     

木材价格率的预测

文中论述了木材价格率预测的步骤及预测时应注意的问题。经过对木材价格的预测,使企业的经济效益得到较大提高。     

<Emphasis Type="Italic">Broussonetia papyrifera</Emphasis> (paper mulberry): its growth,yield and potential as a fallow crop in slash-and-burn upland rice system of northern Laos

In northern Laos, shortened fallows in the slash-and-burn upland rice system are not sustainable either from a production or economic standpoint. This paper evaluates the potential for using the indigenous fast-growing tree, Broussonetia papyrifera L. Vent. (paper mulberry) as an economic fallow crop. The objectives of this study are to assess the inner bark yield of paper mulberry, and to evaluate rice productivity following paper mulberry cultivation. In addition, allometric models for estimating the inner bark yield of paper mulberry are developed. Inner bark yield of paper mulberry stands ranging in age from 9 to 48 months ranged from 10 to 208 g m⁻², and increased with age. The models using diameter at breast height and stem height, or diameter at breast height only as independent variables explained well the variation in inner bark yield. When paper mulberry was completely removed during the rice growing season, rice yields in these areas were similar to those following weedy bush fallow. When paper mulberry was allowed to grow, rice yields were negatively correlated to paper mulberry stem density. When paper mulberry lateral branches were pruned back, rice yields could be maintained if the paper mulberry stem density was <0.22 stems m⁻², suggesting that if paper mulberry is managed properly, rice yields can be maintained at current levels. The paper mulberry-upland rice rotation system improves the productivity of a traditional slash-and-burn system through harvesting paper mulberry inner bark; however the long-term sustainability of such a system remains unclear and warrants further investigation.     

Paper or plastic? The United States’ demand for paper and paperboard in packaging

Analysis of consumer demand for packaging suggests that: plastic packaging is a luxury good, while paper packaging is a normal good, paper packaging demand increases with the price of plastic packaging, and that demand for paper packaging is most sensitive to its own price, and to the income of consumers. In a complementary analysis of input demand in the converting paper industry it was found that the demand for each paper grade is price inelastic, capital and other materials are substitutes for paper, while labor is a complement, technical change rapidly decreases the use of unbleached kraft packaging and industrial converting, and increases the use of other grades. The demand for each paper grade, derived from the consumer demand and the factor demand functions, showed that, from 1983 to 1991, the demand for paper in packaging was influenced mainly by consumer income, and by the price of paper packaging, and less so by the price of paper itself, or by the price of plastic packaging.     

中国造纸工业现状和林纸一体化

现代造纸工业是建立在现代林业基础之上的，木材造纸是造纸工业发展壮大的必由之路。走林纸一体化道路是解决中国造纸工业原料结构问题，实现造纸工业现代化的根本途径。文章在分析中国造纸工业现状的基础之上，对林纸一体化的历史、基本概念、必要性、相关建议等方面作出了有益探讨。     

我国林纸一体化在经济法政策下的模式构建

受环保政策和木材资源供需不平衡影响,为保障造纸行业木材原料可持续供应,林纸业实现一体化协同发展已成为必然趋势。分析了我国造纸行业发展潜能,阐述了我国林纸一体化发展面临挑战,在此基础上,提出促进我国林纸一体化发展优化措施,并简要探讨了我国林纸一体化在经济法政策下的模式构建。     

4种富阳竹纸的耐老化性能

为研究富阳竹纸的耐老化性能,选取杭州富阳逸古斋元书纸有限公司生产的超级元书、二级元书、冬纸壹号及古籍修复纸这4种富阳手工竹纸进行干热加速老化试验。基于样品的D65亮度、抗张指数、断裂伸长率、表面pH及热稳定性等理化性能指标在老化过程中的变化情况,分析富阳竹纸的耐老化性能。试验结果表明:所有竹纸样品的D65亮度在老化过程中发生了不同程度的下降,其中经过纯碱二次煮料或化学漂白的竹纸,老化前后D65亮度的变化相对较小,即竹纸的D65亮度稳定性与纸浆的处理程度呈正相关。但经过多次煮料和化学漂白的竹纸,其热稳定性在老化后发生小幅度的下降,说明工艺处理程度过大会影响竹纸的热稳定性。强度方面,初始抗张指数较高的竹纸,经老化后仍保留较好的强度性能。在老化过程中,所有竹纸样品的pH均逐渐降低,其中化学漂白竹纸的下降幅度最大,即化学漂白会加速竹纸的酸化。4种富阳竹纸的耐老化性能存在差异:冬纸壹号各方面的性能在老化过程中相对比较稳定,超级元书的各项性能经老化后发生了一定程度的下降,二级元书的强度稳定性和热稳定性能较好,古籍修复纸的D65亮度稳定性最好。     

浅议无尘纸生产工艺及其在国内市场前景

经济发展和科技进步提高了我们的生活水平和质量,干法无尘蓬化软纸(无尘纸)这类新型纸种主要在一次性卫生用品领域得到了应用和发展,方便了我们的生活,但该种纸的生产在我国还没有得到充分发展,高档产品基本依赖进口。笔者意在通过对该纸种生产工艺及其国内市场应用情况的分析,达到倡导此纸种在我国的生产和应用的目的,从而促进我国生活用纸的进一步发展,为百姓提供更多的生活便利。     

我国制浆造纸木材纤维原料的现状及发展对策

我国制浆造纸植物纤维原料的基本特点是原料不足,草类原料多,木材原料少.木材供应的严重不足迫使我国造纸业长期以草浆作为主要的造纸原料,造成了目前我国造纸业的落后和被动局面.文中分析了我国制浆造纸木材纤维原料不足的现状,总结了需要迫切解决的一些问题,根据我国林业资源的情况,结合国际造纸工业的经验和发展趋势以及造纸业的经济规律要求,提出了解决我国制浆造纸木材纤维原料不足的主要途径,对未来我国林业和纸业共同繁荣的发展对策进行了初步探讨.     

Empirical analysis on influencing factors of waste paper recovery rate in China

ABSTRACT

The research calculated the waste paper recovery rate, and analyzed the main factors influencing waste paper recovery rate in China with time series data from 1970 to 2012. The consequent recovery rate and utilization rate of waste paper show that the recovery of paper products has been experiencing a rapid growth in China, but it cannot meet the domestic need. The empirical analysis proves that demand is the main driver to stimulate the increase of waste paper recovery rate in China; the increased average GDP per capita and proportion of waste paper pulp are two other important factors; the increased urbanization rate does not exert significant influence. In the circumstance of insufficient timber supply, the policy of eliminating straw pulp capacities for paper-making indusrty improves the recovery rate of waste paper.     

关于发展竹材造纸业的思考

我国木材贫乏，而竹类富饶，因此许多人认为，以竹代木发展造纸业势在必行，作者认为，对发展竹材造纸业必须谨慎，理由：我国以竹为主的手工造纸业是在洋纸冲击下衰落的；近几十年，我国竹材机械造纸有过起飞机会，但发展非常缓慢；印度是世界竹材造纸业最发达的国家，而木材却有可能取代竹材的地位；６０－８０年代，东南亚不少国家曾发展竹材造纸，现在除个别国家外，都停止了。     

Dynamics of Integration between Chinese and International Waste Paper Markets

ABSTRACT

China is the largest importer of waste paper in the world and is highly dependent on the international market. Thus, the relationship between Chinese and international waste paper markets affects the supply of fiber materials in China’s paper industry. This study examined the dynamic relationship between the two markets and the impact of newly implemented policies on both markets. We used unit root tests, cointegration test, vector error correction model (VECM) and frequency-domain Granger causality test to investigate the integration between Chinese and international waste paper markets and identify which of the two markets is the price leader. The results revealed that the two markets were integrated after controlling for structural breaks, and the Chinese market acted as the price leader. Since the supply of waste paper and wood pulp is insufficient in China to meet the fiber demand of the paper industry, waste paper import restrictions have significantly affected the supply of fiber materials in China’s paper industry. Therefore, the Chinese government should fully consider the benefit of market integration and make full use of international waste paper resources to satisfy the large domestic demand for paper products.