全面收益理论对我国推行全面收益报告的启示

经济环境的复杂化，企业经营的多样化，企业收益也变得更加多样化。如何有效报告企业的收益，成为会计报告的一个新问题，会计学中的收益概念也正面临诸多挑战。在这一背景下，全面收益理论作为一种全新的收益理论正日益为人们所接受。基于此理论而编制的全面收益表，被西方发达国家作为“第四张报表”展现在人们面前。文中对全面收益的确认、计量和报告进行探讨，并提出我国推行全面收益报告的设想。     

新型饲料企业集团的财务管理模式

长期以来，我国饲料企业采用的财务管理模式有多种，如传统分工型、责任中心型等。本文在分析饲料集团公司的财务管理及其模式类型的基础上，提出“经济责任目标 全面财务预算”的饲料集团公司财务管理模式。     

新型饲料企业集团财务管理模式的构建

长期以来，我国饲料企业采用的财务管理模式有多种．如传统分工型、责任中心型等。本文在分析饲料集团公司的财务管理及其模式类型的基础上，提出“经济责任目标 全面财务预算”的饲料集团公司财务管理模式。     

低碳经济条件下企业决策行为研究——基于成本-收益的分析

文章运用成本收益函数模型对企业短期利润和长期生产者剩余进行分析，从5个方面分析了低碳经济发展战略对企业成本、收益产生的影响，并在此基础上进一步说明企业在何种情况下会自主发展低碳经济，并根据企业面对的资源约束条件分析企业会采用何种行为模式来发展低碳经济，根据企业的特点对企业发展低碳经济的有效路径提出了多种建议。     

乳业“公司＋农户”模式存在的问题及对策

在对我国乳业“公司＋农户”模式发展情况进行初步统计和分析的基础上，阐述了乳业“公司＋农户”模式存在的信息单向流通、分配机制风险和利润不对称、缺少约束机制、质量检测和疾病防御机制不完善等问题。提出了以建立奶农联合组织等中介机构和鼓励农户买牛入股的方式解决风险分担和契约违约；逐步完善经济生活中的各项法律体系；政府采取措施，实施宏观调控，建立市场的风险监督机制；实现由传统奶农向现代奶农转变的对策。     

生猪养殖经营模式的研究——基于雏鹰模式与传统“公司＋农户”模式的比较分析

改善生猪养殖经营模式能够提高公司和农户的经济效益,但传统的“公司＋农户”养殖经营模式存在不少问题。雏鹰农牧集团股份有限公司经过长期探索提出了独特的雏鹰模式,这种模式有力保证了其经营业绩在行业内的领先地位。本文在详细介绍雏鹰模式内容的基础上,通过与传统“公司＋农户”经营模式的比较,分析雏鹰模式在规模扩张、产品质量、养殖效率这三方面的独特优势,为其他生猪养殖企业探索经营模式,寻求更好的发展道路提供借鉴。     

合作原则在“血字的研究”中的应用分析

格莱斯的合作原则是非常重要的语用学理论，福尔摩斯侦探小说则是享誉世界一个多世纪的文学作品。独具匠心地尝试将二者结合起来。首先介绍了合作原则的四大准则：质的准则、量的准则、相关准则、方式准则。然后基于这四大准则对“血字的研究”中的人物对话进行分析，从语用学角度讨论了人物对话对于塑造人物形象、增强小说文学感染力的作用。     

销售渠道：创新与变革

“厂家——总经销商——二级批发商——二级批发商——零售店——消费者”，可谓传统销售渠道中的经典模式，然而这样的销售网络却存在着先天邛不足，在许多产品可实现高利润、价格体系不透明、市场缺少规则的情况下，销售网络中普遍存在的“灰色地带”使许多经销商实现了所谓的超常规发展。然而众多的厂家却有“养虎贻患”之感。多层次的销售网络不仅进一步瓜分了耀     

当前高校考试的问题与对策研究

目前我国高校考试主要存在考试目的的功利化、考试内容的知识化、考试形式的单一化、成绩评定的简单化、考试管理的机械化等问题。为此,必须在创新思维引导下,从以学生为本,提高科学性、体现系统性、满足人性化的理念出发,坚持高校考试改革的创新性原则、主体性原则、科学性原则、全面性原则、多样性原则,实施考试模式多样化,采用“期首”制、“免监考”制、“一页纸开卷”制、“考后讲评”制等多种考试模式;实施成绩结构多元化,把课程成绩分解为期中与期末、笔试与口试、论文研究与闭卷考试等多项成绩;坚持考核形式多样化,充分运用闭卷笔试、开卷笔试、口试、平时作业、调查报告、读书笔记、实验实习报告、课程论文、课程设计、单元测验、期中测验、案例分析、文献综述、实验操作、技术技能演示等多种形式;以及通过提高考试内容科学化、考试题型多样化、成绩评定规范化,推进高校考试的全面改革。     

论中国财务报告基础概念的国际趋同

结合2006年企业会计准则和中国的具体情况，从财务报告目标、会计计量和收益决定等不同角度深入分析了从收入费用观转向资产负债观对我国会计理论和会计实务的重大影响；进一步提出，全面把握财务报告基础概念转变及其影响，有助于准确理解新准则的相关条款并正确进行实务操作。     

蜂农参加养蜂综合保险的意愿及影响因素—基于河南省160户蜂农的调查

养蜂业是一个风险极大的农业弱势产业。浙江省江山市率先在国内尝试实施了养蜂综合保险并取得了满意的效果，为了将养蜂综合保险实施办法在其他省份和地区积极推广，根据河南省160户蜂农的实地调研数据，运用logistic归模型实证分析了蜂农参加养蜂综合保险的意愿及影响因素。研究结果表明：影响样本蜂农参加养蜂综合保险的主要影响因素为蜂农的年龄、受教育水平、从业时间、业别分布与养蜂收益情况。蜂农的家庭人口总数、饲养蜂群数、放蜂方式、身体健康状况与居住地地形特征对其参与养蜂综合保险意愿的影响不显著。提出了大力开展养蜂综合保险宣传、提高政府对养蜂综合保险的补贴力度、通过多种途径提高蜂农的养蜂收入等政策建议．以促进养蜂综合保险的顺利推广实施。     

规模化连续循环养蚕经营模式设计

随着城市化和工业化的快速推进,农民收入途径的增多,传统种桑养蚕模式已不能承担起农民经营收入支柱的作用,兼业收入比重的持续下降导致养蚕规模逐年萎缩。依靠规模化、机械化、产业化来改造传统农业,是提高蚕桑业经济效益的必由之路,是现代农业的发展方向和要求。为此,设计了规模化连续循环养蚕经营模式与配套技术方案。     

昭觉县肉牛产业发展现状及对策思考

四川省凉山州昭觉县是全国最大的彝族聚居县,具有发展草食牲畜的独特优势。养牛业是重要的传统产业,对农村群众增收致富具有重要作用。本文对昭觉县肉牛业的发展现状、存在的主要问题和发展对策等相关问题的思考作一简述。     

临夏州畜牧科技扶贫在产业发展中 存在的主要问题及建议对策

科技扶贫是我国实施扶贫攻坚的一个重要战略措施,是解决贫困地区生产技术落后和技术人才极度匮乏现实状况的根本举措,是由救济式扶贫向依靠科学技术扶贫转变的重要标志。临夏州委、州政府始终坚持把产业扶贫作为重要抓手,全面实施村有主导产业、户有增收门路、劳动力有增收技能,大力培育特色富民增收产业。结合精准扶贫工作实际,针对畜牧科技扶贫工作中存在的主要问题,为今后产业扶贫工作取得明显成效,为现代畜牧业的发展,提出建议及对策。     

Livestock and livelihoods of smallholder cattle-owning households in Cambodia: the contribution of on-farm and off-farm activities to income and food security

The majority of smallholder farming households in Cambodia are rurally based and rely on agriculture to support their livelihoods. However, in recent years, growth in the agriculture sector has stagnated with farmers facing several challenges including declining prices for traditional crops and irregular rainfall patterns. This has led to a need for farmers to diversify income sources with livestock promoted as a more viable livelihood activity, particularly the raising of cattle and poultry. However, uncertain profitability of livestock activities is a common perception by smallholders, especially where animals have not been traditionally viewed as a primary income source. To address this, information is required which compares the income and expenses associated with livestock raising to other on-farm activities and off-farm sources. This study reports on a survey of livelihood survey of 17 male and 21 female representatives of 20 households owning cattle in Cambodia, comparing the associated income and expenses of the various livelihood activities in the 12-month period from January to December 2016. Combined total household income from both on-farm and off-farm sources ranged from USD875 to 17730 with an average of USD6779, representing 51% and 49% from on-farm and off-farm activities, respectively. Cattle raising was the most common source of on-farm income (85%), contributing USD1064 and representing 22% of total household income. General household expenses, such as food and transportation (including expenses associated with off-farm employment), represented the majority of total household expenses (79%). Gross profit calculations indicated higher values for pig raising (USD1841.79), cattle (USD950.80) and non-rice crops (USD884) whilst the highest gross margin value was recorded for cattle (89.33%) followed by vegetables (85.27%) and non-rice crops (83.08%). Whilst wet season and dry season rice returned a negative gross profit value of USD197.27 and USD90.60 on average per household, respectively, both were ranked as most important for household consumption, followed by poultry, providing the main source of energy (rice) and protein (chicken meat) and sustaining household food requirements. The study concludes that although smallholder cattle-owning households in Cambodia undertake a diverse range of on-farm activities, as cattle raising provides a superior income source due to higher returns and lower variable costs, it could be promoted as a preferred livelihood activity by agencies conducting rural extension activities. Although consideration of available labour and monetary funds to invest in cattle raising is required, it was observed that income from off-farm sources may prove beneficial in providing the additional monetary funds to support cattle-raising activities and assist in providing generally poor smallholder households with enhanced economic resilience.     

VR技术影响下宁夏休闲观光牧场的发展前景探究

受新冠疫情影响,“云旅游”成为了广受大众欢迎的新兴旅游形式。而VR技术以其沉浸性、交互性、感知性及自主性等优势,充分满足了大众对旅游的强烈需求。宁夏地处黄金奶源带,奶产业是其优势特色产业,独特的地理环境和奶牛资源,是宁夏实现从传统奶牛养殖转化到休闲观光牧场的有利条件。但因宁夏目前的大型牧场少、牧场的发展路径不清晰、休闲牧场的建设处于初级阶段等原因,使休闲观光牧场的体验性、参与感和综合收益较低。本文将重点围绕VR技术的概念和应用等进行分析,探讨VR技术对休闲观光牧场的场景营造,并结合大数据时代的背景,探讨宁夏VR休闲观光牧场的发展前景。     

Economic performance of small ruminants in mixed-farming systems of Southern Ethiopia

This study evaluates the household income contribution and the profitability of traditional small ruminant enterprises in two mixed-farming systems of southern Ethiopia (viz. Adilo and Kofele). Small ruminant production is an integral part of mixed systems in the Ethiopian highlands. The assessment of the current economic performance of small ruminants indicates production-related opportunities and constraints and provides baseline data against which the success of future interventions can be measured. Detailed information on economic parameters was gathered through a 1-year period of flock and household monitoring (155 households) between September 2005 and August 2006. Structured surveys were conducted with the participating households to elicit information on income-expense details of small ruminant and other agricultural enterprises. Small ruminants contributed considerably to cash income and to a limited extent to human nutrition especially when other sources were in short supply. The annual profit per animal ranged from 20 to 37 Ethiopian Birr. The return to capital was 17% in Kofele and 29% in Adilo, with both values vastly exceeding the national interest rate. The sale of small ruminants contributed to 39% and 23% of total farm cash income among small ruminant keepers in Adilo and Kofele, respectively. Sale prices are highest before holidays. Researches should target at how to use available feed resources in a timely and cost-effective fashion to make use of the seasonal market opportunities.     

浙南山区杨梅大棚促早栽培技术研究

本研究选择‘东魁’杨梅为试验材料,以露地栽培为对照,研究大棚设施促早栽培对‘东魁’杨梅的物候期、产量、品质、效益的影响效应。经过3年的试验,通过对‘东魁’杨梅物候期的记载,产量、效益的统计,单果质量、可溶性固形物、总糖、总酸、钾含量、Vc含量等质量指标的检测,综合分析结果表明,东魁杨梅大棚栽培促早、提质、增效效果显著。本研究对优化和推广杨梅大棚促早栽培技术具有重要意义,对山区农民增收提供示范案例。