企业社会责任信息披露的研究文献述评

通过对国内外社会责任信息披露理论和实证研究的综述，分析了企业社会责任信息披露研究取得的进展，指出该研究为企业社会责任信息披露制度的建立搭建了良好的理论平台。     

企业信息的自愿披露与强制披露关系研究

近年来,国内企业信息披露存在着诸多质量问题,导致企业信誉面临严重的危机。虽然企业信息披露的监管法规已经相对完善,企业信息披露的监管力度有所提升,但企业自身提升信息披露的主动性,才能保证企业信息强制披露法规发挥作用。本文以企业信息的自愿披露与强制披露关系为研究重点,首先对我国企业信息揭露的现状分析基础上找出我国企业信息披露方式存在的问题,最后提出新型信息披露制度的具体措施。     

《证券法》的修改与上市公司信息披露的规范

上市公司信息披露关系到市场的健康发展，但目前上市公司信息披露存在着许多问题，如信息披露制度不完善，信息披露质量难言满意等。根据证券法修订草案中对上市公司信息披露的相应修改内容，应用XBRL技术加速上市公司信息披露规范，多管齐下改善披露质量：引入做空机制是一个优选；加重违反信息披露法律法规上市公司的法律责任；加大信息披露监管力度。     

企业责任会计与信息披露体系研究

现代企业在获取利润的目标外还应建立社会责任意识,解决社会责任会计与信息披露问题对于推动我国企业的长期持续发展有着重要意义。目前,我国企业在社会责任会计与信息披露方面还存在披露内容不全、内容差异较大及缺乏独立报告意识等问题。本文在借鉴国内外理论成果和实务经验的基础上,分析我国企业社会责任会计信息披露现状,并提出了建立和完善企业社会责任会计信息披露体系的目标与建议。     

绿色经济增长背景下中小饲料企业环境会计信息披露的研究

随着可持续发展理念的普及和经济全球化步伐的深入，人们开始反思过快经济发展背后引发的一系列生态问题。基于此，发展绿色经济、促进生态文明建设已成为当下时代发展的重要趋势。在此背景下，我国中小饲料企业开始向绿色经济的方向发展，企业环境会计信息披露就是在此形势下逐步开展起来的。企业环境会计以传统会计为基础，在整体要素上融合了环境因素，环境会计信息披露可以让中小饲料企业更清晰地了解企业经营模式与现状，更好地规划企业今后的发展方向。 [关键词]绿色经济增长|中小饲料企业|环境会计|信息披露     

浅谈新会计准则对会计信息披露的影响

2007年,我国开始施行的新的企业会计准则,体现了与国际会计准则的趋同,打破以往的会计信息披露规范,企业特别是上市公司作为执行新准则的信息披露方必须作出相应的调整和反应。分析了新企业会计准则给信息披露带来的影响,阐述了新会计准则在信息披露方面的不足,并提出了改进的策略。     

我国上市公司内部控制报告现状及对策

内部控制信息披露质量的影响着信息使用者做出判断的准确性。通过对上海证券交易所上市公司2013年披露的内部控制报告进行统计分析,探讨我国上市公司内部控制报告的现状。研究发现:企业对外披露内部控制报告的数量少、缺少内部控制缺陷确认标准和外部评价的数量少等等问题。因此,针对存在的问题提出了改善我国上市公司内部控制报告现状的对策。对策包括:强制要求企业披露内部控制报告,鼓励企业增加内部控制缺陷的确认标准,增加外部评价情况的披露。     

云南省上市公司环境会计信息披露的研究

进入21世纪,许多上市公司开始向外界披露其环境信息,由于缺乏相关的环境会计报告准则,各公司在信息披露的内容、质量、范围等方面存在着差异。本文以云南21家上市公司为研究对象,通过对其社会责任报告中环境会计相关信息披露情况的分析,提出完善我国上市公司企业社会责任报告中环境会计信息披露工作的建议。     

我国企业社会责任信息披露现状分析

随着社会发展,企业不再单纯以创造自身利润和财富为目的,还肩负着促进整个社会发展的责任。近年来,不断涌现出企业一些不负责任的行为,对社会的和谐发展构成威胁。文章以2010、2011年我国A股上市公司为样本,分析我国企业社会责任信息披露的情况,并提出促进企业履行社会责任,完善社会责任信息披露的建议。     

上市公司会计信息披露的问题及对策

上市公司信息披露，是指股票上市公司按照相关法律法规要求，将公司的财务状况和经营成果以及其他有关资料或情况向证券监管部门报告，并向社会公众公告的一种行为。信息披露是证券市场的基石，是确保建立公开、公正、公平的证券市场的根本前提，是保护投资者利益的重要手段。因此，深入揭示会计信息披露存在的问题，寻找治理会计信息披露问题的对策，提高上市公司会计信息质量。     

资产管理信息化在饲料企业中的应用分析

随着计算机技术的更新应用,当前我国饲料企业在信息化管理、信息化建设方面只发展了会计财务电算化程度,对固定资产信息化管理也是建立在ERP财务核算软件计算应用的基础上。而资产管理信息化是当前饲料企业提升自身核心竞争力,增加企业自身经济效益的首要需求,但当前企业自身资产管理信息化水平发展不高,尤其是固定资产信息化计算查询系统软件发展落后,产权管理系统软件开发建设程度不足,导致饲料企业在资产管理运营方面面临许多困难,本文针对饲料企业在资产管理运营过程中面临的困难,通过分析研究找出企业资产管理信息化改进方法,为饲料企业资产管理信息化应用发展提供合理有效的建议。     

草原旅游业中非物质文化遗产资源利用初探

草原旅游业在我国农牧业地区经济发展中的比重逐年增加,越来越显示出其产业优势。从非物质文化遗产资源对发展草原旅游的必要性入手,论述了开发利用非物质文化遗产资源对提升草原旅游业发展水平的积极意义。全面了解和掌握草原文化中非物质文化遗产资源的种类、数量、分布状况、生存环境、保护现状及存在的问题,加紧制定非物质文化遗产保护规划、加强对非物质文化遗产的保护管理是切实提高草原旅游的文化品味,发挥草原非物质文化遗产资源优势,增加社会、经济效益的有效途径。     

Understanding veterinary students' use of and attitudes toward the social networking site, Facebook, to assist in developing curricula to address online professionalism

Social media is an increasingly common form of communication, with Facebook being the preferred social-networking site among post-secondary students. Numerous studies suggest post-secondary students practice high self-disclosure on Facebook. Research evaluating veterinary students' use of social media found a notable proportion of student-posted content deemed inappropriate. Lack of discretion in posting content can have significant repercussions for aspiring veterinary professionals, their college of study, and the veterinary profession they represent. Veterinarians-in-training at three veterinary colleges across Canada were surveyed to explore their use of and attitude toward the social networking site, Facebook. Students were invited to complete an online survey with questions relating to their knowledge of privacy in relation to using Facebook, their views on the acceptability of posting certain types of information, and their level of professional accountability online. Linear regression modeling was used to further examine factors related to veterinary students' disclosure of personal information on Facebook. Need for popularity (p<.01) and awareness of consequences (p<.001) were found to be positively and negatively associated, respectively, with students' personal disclosure of information on Facebook. Understanding veterinary students' use of and attitudes toward social media, such as Facebook, reveals a need, and provides a basis, for developing educational programs to address online professionalism. Educators and administrators at veterinary schools may use this information to assist in developing veterinary curricula that addresses the escalating issue of online professionalism.     

Intangible and Economic Impacts of Hendra Virus Prevention Strategies

Hendra virus (HeV), a potentially fatal zoonotic disease spread by flying foxes, to date has always infected humans via a spillover event from equine HeV infection. In a theoretical case study, we compared the impacts of two different HeV prevention strategies – vaccination and flying fox roost removal – using a recently developed framework that considers different stakeholder group perspectives. The perspectives of the four selected stakeholder groups regarding intangibles were inferred from public discussions and coverage in the media. For all stakeholder groups, the option to vaccinate horses was found to add value to the economic results when the intangible impacts were included in the analysis, while the option for roost removal unanimously detracted from economic analysis value when the intangible impacts were included. Both the mean and median stakeholder‐adjusted value ratios (2.25 and 2.12, respectively) for vaccination were inflated when intangible impacts were included, by value‐adding to the results of a traditional economic analysis. In the roost removal strategy, these ratios (1.19 and 1.16, respectively) were deflated when intangible impacts were included. Results of this theoretical study suggest that the inclusion of intangible impacts promotes the value of a two‐dose initial vaccination protocol using a subunit vaccination considered to offer complete protection for horses, as a strategy to control HeV, whereas roost removal becomes an even more costly strategy. Outcome of the analysis is particularly sensitive to the intangible value placed on human health. Further evaluation – via sociological methods – of values placed on intangibles by various stakeholder groups is warranted.     

我国纺织类非物质文化遗产融入纺织高等教育的路径探析

我国纺织类非物质文化正面临衰退和变异。高等学校纺织类专业具有雄厚的学科背景、完善的实验研究条件、大量专业人才等显著优势,可以通过挖掘、整理优秀纺织类非物质文化遗产资源,加强师资队伍建设,构建纺织类非物质文化遗产融入现代纺织高等教育的载体与平台,为其有效保护、传承和利用开辟一条新的途径。     

Genotype disclosure in the genomics era: roles and responsibilities

Disclosure of affected breed without disclosure of major progenitors has been the usual practice in scientific papers reporting recessive heritable disorders of cattle. Before molecular genetics, carrier identity could not be used by breeders to control causal mutations because phenotypically normal heterozygotes among genetically related animals could not be detected other than by test mating. Accurate, low‐cost DNA tests fundamentally changed this situation. Genomics can provide relief from the old problem of emerging recessive disorders in cattle breeding, but greater transparency of genotype data between breeders is necessary to fully exploit the opportunities for cost‐efficient genetic disease control. Effective control of several recessive disorders has been demonstrated in Angus cattle, based entirely on voluntary DNA testing by breeders but mandatory public disclosure of test results and genotype probabilities for all registered animals. When a DNA test is available, major progenitors (particularly bulls from which semen has been distributed) should be identified and disclosed concurrently with the affected breed. As a minimum, whenever possible the closest common ancestors in the pedigrees of the parents of homozygous mutants should be disclosed after confirmation of carrier status. Progenitor disclosure in scientific publications should occur in cooperation with breed societies, which should have the opportunity to advise breeders and initiate management programs before scientific publication. Unless properly managed, genomic enhancement of animal selection using SNP markers may increase inbreeding, co‐ancestry and emergence of recessive disorders. The information systems and genotype disclosure policies of some breed societies will be increasingly challenged, particularly with accelerating mutation discovery using next‐generation sequencing.     

Performance of pedigree and various forms of marker-derived relationship coefficients in genomic prediction and their correlations

In recent years, with development and validation of different genotyping panels, several methods have been proposed to build efficient similarity matrices among individuals to be used for genomic selection. Consequently, the estimated genetic parameters from such information may deviate from their counterpart using traditional family information. In this study, we used a pedigree-based numerator relationship matrix ( A ) and three types of marker-based relationship matrices () including two identical by descent, that is and and one identical by state, as well as four Gaussian kernel () similarity kernels with different smoothing parameters to predict yet to be observed phenotypes. Also, we used different kinship matrices that are a linear combination of marker-derived IBD or IBS matrices with A, constructed as , where the weight () assigned to each source of information varied over a grid of values. A Bayesian multiple-trait Gaussian model was fitted to estimate the genetic parameters and compare the prediction accuracy in terms of predictive correlation, mean square error and unbiasedness. Results show that the estimated genetic parameters (heritability and correlations) are affected by the source of the information used to create kinship or the weight placed on the sources of genomic and pedigree information. The superiority of GK -based model depends on the smoothing parameters (θ) so that with an optimum θ value, the GK -based model statistically yielded better performance (higher predictive correlation, lowest MSE and unbiased estimates) and more stable correlations and heritability than the model with IBD, IBS or kinship matrices or any of the linear combinations.     

应用固定资产减值准备会计的条件分析

基于我国特殊经济发展环境，固定资产减值准备会计的引入，对我国传统会计观念造成很大冲击，引发了许多新的会计问题。由于固定资产准备计提的可操作性受到限制，有些企业管理层利用资产减值准备操纵利润，进行盈余管理。为此，在目前我国应该限制固定资产减值会计的应用范围。企业要合理使用固定资产减值会计必须拥有优秀的会计师，建立完善的企业治理结构，依托成熟的资本市场。     

Economic Assessment of Zoonoses Surveillance in a ‘One Health’ Context: A Conceptual Framework

Collaboration between animal and public health sectors has been highlighted as a means to improve the management of zoonotic threats. This includes surveillance systems for zoonoses, where enhanced cross‐sectoral integration and sharing of information are seen as key to improved public health outcomes. Yet, there is a lack of evidence on the economic returns of such collaboration, particularly in the development and implementation of surveillance programmes. The economic assessment of surveillance in this context needs to be underpinned by the understanding of the links between zoonotic disease surveillance in animal populations and the wider public health disease mitigation process and how these relations impact on the costs and benefits of the surveillance activities. This study presents a conceptual framework of these links as a basis for the economic assessment of cross‐sectoral zoonoses surveillance with the aim of supporting the prioritization of resource allocation to surveillance. In the proposed framework, monetary, non‐monetary and intermediate or intangible cost components and benefit streams of three conceptually distinct stages of zoonotic disease mitigation are identified. In each stage, as the final disease mitigation objective varies so does the use of surveillance information generated in the animal populations for public health decision‐making. Consequently, the associated cost components and benefit streams also change. Building on the proposed framework and taking into account these links, practical steps for its application are presented and future challenges are discussed.