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Jingdong book

上海国家会计学院案例集（第五辑）

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Jingdong book

上海国家会计学院案例集（第五辑）

Name: 上海国家会计学院案例集（第五辑）
Brand: Jingdong book
SKU: 3110014861
Price: 42.78 USD
Availability: OutOfStock

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《上海国家会计学院案例集（第五辑）》是上海国家会计学院的教授在2012年发表过的案例，共有12篇。各案例曾在专业会计领域、CFO培训和高级会计师培训中多次使用，满足了高层次财经人才培养的需要，并受到界的欢迎。

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破坏性创新浪潮下的企业可持续发展
——基于伊士曼柯达公司的案例研究
农产品价格风险调控与创新
——安信农业保险“保淡”绿叶菜保险
EVA绩效考核与价值管理在国企的应用
××省汽车集团公司特殊收入纳税案
开县12·23井喷案例
——基于内部控制框架的分析
增值税改革对工业园区房地产企业的影响分析
——CHJ公司与JQ公司的案例
AIG与资产证券化
基于价值链的成本管理体系设计
——以某省中烟公司为例
XBRL在企业中的实施与应用
——以东方航空XBRL应用项目为例
外汇风险管理：漳泽电力
中国平安并购深发展案例研究
某租赁公司营业税改征增值税案例分析
跋

Book Abstract

而对企业的社会责任、内部员工及其他利益相关方的诸多利益等都没有涉及，这与当代公司目标的多元性、多样化趋势是有差异的。特别是由于中外社会制度的不同，各国企业所承担的经济价值外的责任是不尽相同的。在西方国家，由于其社会保障体系比较成熟，这些责任大多由政府承担，企业的角色就是“经济人”。而在中国国有企业，情形就大不相同。国有企业负责人，特别是央企负责人在注重经济责任的同时，也注重社会责任和政治责任，有时经济责任是居于最后的。据媒体分析，中铁在沙特的巨亏除了企业自身“进军海外”所应承担的风险外，也隐含着国家战略的体现。还比如2010年下半年，由于小麦价格快速突破每斤1元的关口，有关部门要求中储粮等央企停止收购小麦，此后为了进一步平抑粮价，中储粮的粮食贸易业务也被叫停。至于“石化双雄”在成品油上所承担的社会责任，也是有目共睹的。企业在这种特殊时期所体现的价值，是无法用EVA来衡量的。

同样，上述企业在各地的分（子）公司，也面临同样的问题。由于各自的地理环境、经济环境千差万别，地方政府对这些企业的期许也各不相同（例如税收政策的松紧程度不一），导致这些企业有的“经济人”角色更浓，有的“社会人”角色更重。即便是同一行业、同一板块、同样努力，但由于所在区域的经济发展状况不一致，大家所承担的责任也不尽相同，最终EVA值也就高低不一。这样的考核就难以体现出完全的公平性。

2.体制障碍。SternStewart公司提出EVA概念，覆盖了企业的整个生产经营全过程，以及资产、负债的全部内容，因此它针对的对象是一个完整的市场主体，可以自主经营、自主决策，也就是一个真正意义上的“企业”。而我们目前的国有企业受国家相关部门的行政干预仍然较多，而在企业内部特别是原来采用划转方式组成的特大型企业集团，内部管理行政化的现象仍然比较普遍，造成企业无法对一些与EVA考核相关的重要指标进行决策处理，甚至无法影响决策过程和处理结果，这样就形成了考核的体制障碍。让一个“成本中心”承担一个“价值中心”的责任，违背了考核“权、责、利”应统一的基本要求，最终将影响考核实施效果。因此，对于一个企业来说，简单地将EVA指标下达到成员公司层面，对企业改善的真正意义将少之又少。

此外，随着管理理论的创新，传统财务管理的主体也出现了新的变化，在新组织架构里推行老组织架构的考核模式是存在障碍的。钱德勒的战略与结构理论表明，战略决定企业组织结构，众多的组织是为集团战略层面服务的。从这一原理推理下去可以得出另一个结论，即我们追求的不是某个局部组织的高EVA值，而是集团战略层面整体的高EVA值。

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Jingdong book

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