简介：China’sstockmarkethasexperiencedmorethan20yearsofdevelopment.Despitetheconceptofvalueinvestmenthasalreadybeenreflectedinstockinvestment,manyinvestors,especiallysmallandmediuminvestors,stilldonotpaymuchattentiontovalueinvestment.Blindnessandspeculativethinkingstillaffectinvestment.Thispaperchoosesthebankingindustryastheanalysisobjectandusestherelativevaluationapproachtoevaluatetheprice-earningsratio(P/Eratio),price-to-bookvalueratio(P/Bratio),andprice-earningstogrowth(PEG)ofthe10listedbanks,thenjudgestheinvestmentvalueofeachbankandfocusesonthevaluationandpricingofthebankingwithrapidgrowth.Basedonthis,thechoiceofvalueinvestmentdecisionsismade,tryingtoprovideademonstrationforinvestorstomakevalueinvestmentdecisions.Finally,itisrecommendedtoinvestinChinaMerchantsBank(CMB),MinshengBank,ShanghaiPudongDevelopmentBank(SPDB),IndustrialandCommercialBankofChina(ICBC),HSBCBank,andBankofChina.ItisnotrecommendedtoinvestinPingAnBank,BankofCommunications,IndustrialBank,andChinaCITICBank.

简介：为提高关联交易往来账核对效率、规避经营风险、降低管理成本,中国联通运营公司全面梳理了与集团全资子公司华盛的终端交易业务,打通双方系统,搭建以业务管控为出发点、以财务规则为准则、结合系统管控的B2B终端交易平台,实现双方交易信息线上协同、财务核算自动化,同时确保双方业务流程、业务结算、财务核算的一致性,在满足终端销售运营管理的基础上为中国联通的管理会计体系以及供应链的全面协同合作打下坚实的基础。

简介：TheZimbabweanfinancialsectorhasbeenretrogressive,constrained,andunpredictablesincetheyear2000,servingforthemultiplecurrencyperiods(2009-2013)afterthedemonetizationofthedomesticdollar.ThesectorsincethenhasseenanumberofcommercialbanksfailtomeetRBZ(ReserveBankofZimbabwe)minimumcapitalrequirements,putundercuratorship,delistedorliquidatedbecauseofamyriadofoperationalandfinancialchallenges.Theobjectiveofthisstudyistomakeanassessmentofwhetherornottheintroductionofbondnoteshasbeenacurseorblessing.Thestudydrewrawdatafrombankaccountholders,academics,generalpublic,corporateworldandcommercialbanksinMasvingoforanalysisandinterpretation.Thestudyestablishedthatthemajorityofpeople,corporateworldandcommercialbankswerescepticaltoembracethesurrogatebondnotesbecauseoftheuncertainties,operationalandfinancialrisksthattheypausedonthedomesticfinancialmarkets.Itwasalsodiscoveredthatmostbankswerequicktopayclients’withdrawalsinbondnotes,deductUSdollarequivalencesfromtheiraccounts,anddistinguishbondnotesfromUSdollarsatthepointofmakingdepositsandforeignbusinesstransactions.ItwasalsorealizedthattherewasmarketindisciplineandtradinginbiggerUSdollarnotesintheinformalsectorandseriousshortageofthesamenotesintheformalsector.ThestudyconcludedthattheintroductionofbondnotestotradeparalleltotheUSdollarbroughtaseriousshortageofcashonformalmarketsandincreasesinthegeneralpricelevelofgoodsandservices.ThestudythereforerecommendsthattheRBZshouldcompletelywithdrawthebondnotesfromthemarkettoaccordtheUSdollaritsworldmarketvalueandrestoreconfidenceanddisciplineintheZimbabweanfinancialsector.ThestudyalsorecommendsanotheroptionoftheadoptionoftheSouthAfricanRandasaninterventionistwayofsolvingZimbabwe’sliquiditycrises.

简介：本文构建了＂暂付款账龄分布比重、最长借款期限、暂付款占财政拨款资金的比重＂三个指标为一体的暂付款风险预警指标体系,结合S高校暂付款数据和案例分析,对高校暂付款风险进行识别和评估,分析影响暂付款风险状况的因素,为各高校有效控制暂付款规模、降低暂付款风险提供借鉴。

简介：推动管理会计应用,是国家＂十三五会计发展规划＂的重点任务。管理会计在高等学校用现状如何？本文通过对S大学管理会计应用情况的调研,分析高校管理会计应用存在的主要问题,并结合高校管理会计应用的实践探索和经验,就进一步推动高校管理会计应用提出建议。