管理会计和综合信息系统
1.未来的研究方向
在关于管理会计和IIS前一段的研究已经进行了审查。该审查的结构上的第3节发展的理论框架的基础。论文学的理论框架的基础上在七个方面之间的关系管理会计和IIS进行了审查。未来研究的许多建议，可以确定在文献回顾的基础。而不是开发一个全面的清单研究机会，本节将提请人们注意一个数量有限的研究机会这似乎是未来研究的最有前途的领域。
1.1 管理会计技术和IIS：面向分析的信息系统
不幸的是，它是目前的文献，要在很大程度上它着重于特征ERP系统。有限的研究已进行了对IIS中的其他组件。这似乎因为研究不透明论ERP系统与管理会计的关系技术没有找到IIS和管理会计之间的牢固关系。几种这些研究甚至认为，如扫描电镜系统和分析为导向的信息系统专门的软件似乎能够更好地支持管理会计（如见马尔米，2001年Granlund及马尔米，2002）。幸运的是，一些研究也开始出现在其他的IIS组件，看起来比ERP系统（如：法希和Millea，2001年; Hyv?nen，2003）。更多的研究，然而，是必要的。未来研究的机会存在，特别是在关系专门的软件和管理会计方法。这种软件的例子美国广播公司，BSC或预算软件。研究问题的例子包括：如何平衡记分卡支持标准，如Corporater平衡计分卡平衡计分卡软件？哪些变量可以解释不同的方式，ERP的对比分析为导向的信息管理系统支持会计？如何使用这种系统的影响和决定作用管理会计和其他管理人员？在这方面的研究应协助争取因为管理会计核算的重要的新见解，主要是这些软件支持（例如马尔米，2001）。调查，个案研究以及实验方法可提供不同的应用，每优势（Birnberg等。，1990）。对研究方法的选择取决于所研究的问题（尹，1994年，第6页）。由于有关的几个研究问题要问，一些研究方法将适用。不同研究方法的应用将加强其有效性研究（潜行，2005年阿诺德，2006）。
1.2 管理会计技术和IIS：一体化的承诺或危险
整合似乎是在IIS的主要特点，显然是多多益善。但是，现代研究表明，这是事实未必如此。如那些案例研究由Scapens和Jazayeri（2003）和Dechow和Mouritsen以后记得进行（2005年）的报告，企业资源规划系统带给他们这样的
高集成度，这几乎是太多了。此外，从功能主义的观点来看，有人认为，一体化必须争取在不为管理会计的牺牲（卡普兰，1990年;库珀和卡普兰，1998）。据四阶段模型（卡普兰，1990年），信息不完全的系统集成，其实是可以更好的是支持不是完全集成的管理会计信息中试阶段系统。最后，在ERP系统和管理会计方法研究发现，公司选择的一体化程度较低时，实施，例如，平衡记分卡使用专门的软件（马尔米，2001）。数据集成，也可以研究更狭隘。卡普兰（1990）认为，目前，财务会计信息生产的目的是用于管理会计用途以及。卡普兰（1990）宁愿管理会计是首要车辆的成本分摊和财务会计那么，反过来，利用这些计算所存货的计价，等等。在这种结构中，管理和财务会计资料集成。信息系统可以集成沿着不同的尺寸。摊位等。（2000年）确定三个方面的整合：数据集成，硬件/软件集成和信息整合。此外，Granlund及马尔米（2002）指出的集成度是一个统一体。这些早期的研究的基础上，这种融合本身不值钱，未来研究应解决的问题进行集成的最佳水平。沿着所有的集成一体化方面需要的？之间有什么不同的关系整合与一个管理会计技术方面，如作业成本法和平衡记分卡？同样，一些研究方法可应用于自体的知识缺乏，有关研究问题的不同种类的技术和管理会计整合可以构成。根据不同层次的抽象存在一些当前研究（摊位等。，2000）。调查或实验的方法将是建立在适用时这些研究。当瞄准揭露内部管理之间的关系变量会计技巧和整合，个案研究的方法可能更为合适。
1.3 该会计师的作用，管理会计和IIS组织：
分散的管理会计，管理会计是目前进行的由不同的人从业务主机，经理到车间人员。这样的人进入这些新的群体拥有的见解62答：罗，三罗德/会计信息系统国际杂志8（2007）40-68管理会计的技术可以被质疑，这导致两个机会未来的研究。首先，从功能主义的观点来看，研究，需要哪些技能，非管理会计师需要和会发生什么的设计和使用的管理会计当车间技术人员职位，以总分类帐和业务经理在做预算修订。第二，管理会计作为一种管理技术的作用有可能发生改变。从演员网络理论，IIS和管理会计的角度上正采取新的含义。管理会计可能不再是管理会计师域。这将如何影响管理会计的方式，被认为？将管理会计融合在一起，如市场营销，战略等管理领域和组织？在这两种情况下，个案研究似乎是最合适的方式揭露这些关系，似乎是非常依赖上下文和情境。
5.4 行为，使用和感知和IIS
设计和使用功能主义的角度来看，从一IIS中的一个之间关系的深入理解和管理的设计会计方法，其使用缺乏。研究与IIS和关系管理会计技术大多应用调查或实地研究的方法。只有几个案例研究应用从功能的角度进行了（如乔森和Gr?nlund，1988年;凡得Veeken和武泰，2002）。具体设计上考虑更多的研究是必要的。如何在IIS和管理会计技术设计的做法？做什么限制从业经验关于IIS 或管理会计技术？如何规避这些从业者限制？同样，更多的IIS技术的使用和管理会计的研究是必要的。从琼森和Gr?nlund（1988）和van der Veeken和武泰（2002）提出的观点有价值的，但更喜欢这项研究是必要的。在研究中设计和管理会计的关系，个案研究使用法认为帮助告知今后的研究潜力。使用这种方法，许多方面设计和使用显露出来。实验方法将更加适用于在有限的时关于使用的关键变量是主要兴趣。
1.5 管理会计，IIS和性能：管理会计作为一个中间
变量没有一块是研究确定了研究的IIS之间的关系管理会计和企业绩效。其中业务流程中间几个框架在IT之间的投资与经营绩效关系已经被提出（如Barua 等。1995年Dehning和Richardson，2002）。虽然不是主要的业务流程，管理会计可以被看作是业务流程之一。是否更好的管理会计导致公司业绩的改善？如何更好地管理公司会计的影响性能及在何种情况下？什么样的管理会计之间的配合和IIS对效能影响最大？管理会计作为一个中间夹杂变数将丰富对性能影响的研究流。此外，研究如何评价国际战略研究所的配套管理会计性能的影响是必要的。替代品研究方法应该能够更好地发现了许多中间变量之间的IT投资和企业绩效。联合假设需要在较小的分割，答：罗，三罗德/会计信息系统国际杂志8（2007）40-68 63parts乙（Dehning和Richardson，2002）。对研究方法的使用，超出档案展开数据分析显示关键扩大我们对性能方面的了解
受影响和可能的表现改善的主要来源。
附加说明：
以上这篇文献翻译节选自：《管理会计和综合信息系统》的有关内容。
Management accounting and integrated information systems
1. Directions for future research
In the Previous section research on management accounting and IIS has been reviewed. The review was structured on the basis of the theoretical framework developed in Section 3. On the basis of the theoretical framework literature within seven aspects of the relationship between management accounting and IIS was reviewed. Many suggestions for future research can be identified on the basis of the literature review. Rather than developing a comprehensive list of research opportunities, this section will draw attention to a limited number of research opportunities that seem to be the most promising areas of future research.
1.1. Management accounting techniques and the IIS: Analysis-oriented information systems
Unfortunately, it is characteristic of the current literature that to a large extent it focuses on ERP systems. Limited research has been conducted on other components of the IIS. This seems opaque since research on the relationship between ERP systems and management accounting techniques does not find strong relationships between IIS and management accounting. Several of these studies even argue that analysis-oriented information systems such as SEM systems and specialised software seem be better able to support management accounting (see e.g. Malmi,2001; Granlund and Malmi, 2002).Fortunately, some research is beginning to appear that looks at other components of the IIS than ERP systems (e.g. Fahy and Millea, 2001; Hyv?nen, 2003). Much more research, however,
is needed. An opportunity for future research exists especially within the relationship between specialised software and management accounting techniques. Examples of such software are ABC, BSC or budgeting software. Examples of research questions are: How is the balanced scorecard
supported by standard BSC software such as Corporater BSC? What variables can explain the different ways that ERP vs. analysis-oriented information systems support management accounting? How does the use of such systems impact the role and decisions of management accountants and other managers? Research in this area should assist in gaining important new insights since management accounting is largely supported with such software (e.g. Malmi, 2001).Survey, case study as well as experimental methods could be applied and each offers different strengths (Birnberg et al., 1990). The choice of research method depends on the research question (Yin, 1994, p. 6). Since several research questions are relevant to ask, several research methods would be applicable. Application of different research methods would strengthen the validity of research (Modell, 2005; Arnold, 2006).
1.2. Management accounting techniques and the IIS: The promise or peril of integration
Integration seems to be the key characteristic of the IIS, apparently the more the better. But,contemporary research indicates that this is not necessarily the case. Case studies such as the ones conducted by Scapens and Jazayeri (2003) and Dechow and Mouritsen (2005) report that ERP systems bring with them such a high degree of integration that it is almost too much. Furthermore,from a functionalist point of view, it is argued that integration must not be strived for at the sacrifice of management accounting (Kaplan, 1990; Cooper and Kaplan, 1998). According to the four-stage model (Kaplan, 1990), information systems that are not fully integrated can actually be better at supporting management accounting in a pilot phase than fully integrated information systems. Finally, research on ERP systems and management accounting techniques find that companies choose lower degrees of integration when they implement, for example, the balanced scorecard using specialised software (Malmi, 2001).
Data integration can also be studied more narrowly. Kaplan (1990) argues that, at present,information produced for financial accounting purposes is used for management accounting purposes as well. Kaplan (1990) would prefer that management accounting was the primary vehicle for cost allocations and that financial accounting then, in turn, used these calculations for inventory valuation, et cetera. In this structure, data for management and financial accounting are integrated.An information system can be integrated along different dimensions. Booth et al. (2000) identify three dimensions of integration: data integration, hard/software integration and information integration. Furthermore, Granlund and Malmi (2002) note that the level of integration is a continuum. Building on these early studies, that integration is not valuable per se, future research should address the issue of optimal levels for integration. Is integration along all dimensions of integration needed? What is the relationship between integration and different aspects of a management accounting techniques such as activity-based costing and the balanced scorecard? Again, several research methods could be applied since the body of knowledge is scarce and different kinds of research questions in relation to management accounting techniques and integration can be posed. Depending on the level of abstraction some current research exists (Booth et al., 2000). The survey or experimental methods would be applicable when building on these studies. When aiming for uncovering variables within the relationship between management accounting techniques and integration, the case study method may be more appropriate.
5.3. The role of the accountant, the organisation of management accounting and the IIS:
The dispersion of management accounting Management accounting is currently conducted by a host of different people from business managers to shop floor personnel. That these new groups of people possess insights
into the 62 A. Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007) 40–68 techniques of management accounting can be questioned, which leads to two opportunities for future research. First, from a functionalist point of view, research is needed on what skills nonmanagement accountants need and what happens to the design and use of management accounting techniques when shop floor personnel posts to the general ledger and business managers are doing budget revisions. Second, the role of management accounting as a management technology is likely to change.From the perspective of actor-network theory, IIS and management accounting are now taking on new meanings. Management accounting may no longer be the domain of management accountants.
How will this impact the way that management accounting is perceived? Will management accounting fuse together with other management domains such as marketing, strategy and organisation? In both cases, case study research seems to be the most appropriate way of uncovering these relationships that seem to be very context dependent and situational.
5.4. Behaviour, use and perceptions and the IIS: Design and use from a functionalist perspective
An in-depth understanding of the relationship between IIS and the design of managementaccounting techniques and their use is lacking. Studies on the relationship between IIS and management accounting techniques have mostly applied survey or field study methods. Only a few case studies applying a functionalist perspective have been conducted (e.g. J?nsson and Gr?nlund, 1988; van der Veeken and Wouters, 2002). More research on specific design considerations is needed. How are the IIS and management accounting techniques designed in practice? What limitations do practitioners experience regarding IIS or management accounting techniques? How do practitioners circumvent these limitations? Similarly, more research on the use of IIS and management accounting
t echniques is needed.The insights from J?nsson and Gr?nlund (1988) and van der Veeken and Wouters (2002) are valuable, but much more research like that is needed.When studying design and use of the IS in relation to management accounting, the case study method holds potential for helping inform future research. Using this method, the many aspects of design and use reveal themselves. Experimental methods will be more applicable when a limited set of key variables regarding use are of primary interest.
5.5. Management accounting, IIS and performance: Management accounting as an intermediate
Variable No piece of research was identified that studied the relationship between IIS, management accounting and firm performance. Several frameworks in which business processes intermediate the relationship between investments in IT and performance have been proposed (e.g. Barua et al.,1995; Dehning and Richardson, 2002). Although not a primary business process, management accounting can be considered one of the business processes. Does better management accounting lead to improvements in firm performance? How does better management accounting impact firm performance and under which circumstances? What kind of fit between management accounting and IIS has the largest impact on performance? Inclusion of management accounting as an intermediate variable would enrich the research stream on performance effects. Furthermore, research on how to evaluate performance effects of IISs supporting management accounting is needed.
Alternative research methods should be better able to uncover the many intermediate variables between investments in IT and firm performance. The joint hypothesis needs to be split in smaller Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007) 40–68 63parts (Dehning and Richardson, 2002). The use of research methods that
expand beyond archival data analysis appear critical to expanding our understanding of the dimensions of performance affected and the key sources of likely performance improvements.
From: Management accounting and integrated information systems
中等分辨率制备分离的 快速色谱技术 W. Clark Still,* Michael K a h n , and Abhijit Mitra Departm(7nt o/ Chemistry, Columbia Uniuersity,1Veu York, Neu; York 10027 ReceiLied January 26, 1978 我们希望找到一种简单的吸附色谱技术用于有机化合物的常规净化。这种技术是适于传统的有机物大规模制备分离，该技术需使用长柱色谱法。尽管这种技术得到的效果非常好，但是其需要消耗大量的时间，并且由于频带拖尾经常出现低复原率。当分离的样本剂量大于1或者2g时，这些问题显得更加突出。近年来，几种制备系统已经进行了改进，能将分离时间减少到1-3h，并允许各成分的分辨率ΔR f≥（使用薄层色谱分析进行分析）。在这些方法中，在我们的实验室中，媒介压力色谱法1和短柱色谱法2是最成功的。最近，我们发现一种可以将分离速度大幅度提升的技术，可用于反应产物的常规提纯，我们将这种技术称为急骤色谱法。虽然这种技术的分辨率只是中等（ΔR f≥），而且构建这个系统花费非常低，并且能在10-15min内分离重量在的样本。4 急骤色谱法是以空气压力驱动的混合介质压力以及短柱色谱法为基础，专门针对快速分离，介质压力以及短柱色谱已经进行了优化。优化实验是在一组标准条件5下进行的，优化实验使用苯甲醇作为样本，放在一个20mm*5in.的硅胶柱60内，使用Tracor 970紫外检测器监测圆柱的输出。分辨率通过持续时间（r）和峰宽（w,w/2）的比率进行测定的（Figure 1），结果如图2-4所示，图2-4分别放映分辨率随着硅胶颗粒大小、洗脱液流速和样本大小的变化。
企业创新战略外文翻译文献(文档含中英文对照即英文原文和中文翻译) 翻译之一： Choosing an innovation strategy: theory and practice Author：Joseph T. Gilbert Nationality：America Derivation：Business Horizons, Nov-Dec, 1994 Innovations come as both inventions and adoptions. They come in many types and vary greatly in complexity and scope. Companies attempting to
make a profit cannot continue for long periods without innovating. If they try, their customers will leave them for firms with more up-to-date products or services. It is an observed fact that different companies take different approaches to the use of innovation in attempting to improve their performance. Both academic and practitioner publications in recent years have contained a great deal of writing about innovation, the subjects of which have ranged from comparisons of national patterns of innovation to studies of individual innovations. However, little has been published regarding one issue of both theoretical and practical importance: the innovation policy or strategy of individual firms. Business strategy as a field of study is concerned with how a company competes in its chosen business. It deals with the analysis of a firm's strengths and weaknesses and the opportunities and threats presented by the firm's environment. Strategy looks toward consistent execution of broad plans to achieve certain levels of performance. Innovation strategy determines to what degree and in what way a firm attempts to use innovation to execute its business strategy and improve its performance. To choose an innovation strategy, managers might logically start by thinking about various kinds of innovations and their requirements. We shall discuss three major features of innovation, and analyze each in terms of distinct opposites, even though innovations found in the real world more often appear at various points between these opposites. Innovation is sometimes used in a limited sense to refer only to inventions (products, services, or administrative procedures that no other firm has introduced). More often, however, it applies in a more general sense that includes both invention as described above and imitation (adoption by a firm of a product, service, or administrative procedure that is not an invention but is new to that firm). We use the term in this second sense. Innovations can be characterized in a variety of ways. In the following
Master's thesis, University of London Information technology and accounting management with the use is the relevant value of information analysis and use, and various factors of production based on the value creation of corporate accounting and management contributions to the study of accounting will be the main content. No use of information technology, there is any enterprise information and accounting information to promote the implementation of value chain management will lose technical support, there is no theory of innovation value chain management, accounting, and information technology development, there is no power. In this paper, the meaning of information to start, leads to the meaning of accounting information, accounting information describes the development process, the second part of the analysis of the status quo of accounting information, analysis of its use in the problems, the third part of the proposed accounting information on the implementation of the strategic analysis. Keywords: accounting, information technology strategy I. Introduction (A) Background The development of accounting information in China has gone through more than 20 years, accounting information theory and practical application of talent, the accounting information system software has gradually matured, and, and the production, supply and marketing, human resources management, cost control and other aspects of the formation of an integrated management information system software. But the company found accounting information in the status of the development of enterprises is extremely uneven, a lot of strength and standardized management of large enterprises have been using the integrated accounting information system "ERP" is the management software, and the introduction of new ideas with the value of the supply chain management chain management system, and also the majority of the total business is still in the initial stage of the use of computerized accounting, or even manually. Enterprise management is still in the coexistence of traditional and modern, our corporate accounting information so early, the senior co-existence of the phenomenon will not surprise. Accounting information must be improved to facilitate the management of change. The essence of the value chain to value chain to implement the core business processes node changes, if companies choose the value chain as the core business process change, business management will enable a major step forward, it promotes corporate accounting development of information technology. (B) Significance
数据库管理系统的介绍 Raghu Ramakrishnan1 数据库（database,有时拼作data base）又称为电子数据库，是专门组织起来的一组数据或信息，其目的是为了便于计算机快速查询及检索。数据库的结构是专门设计的，在各种数据处理操作命令的支持下，可以简化数据的存储，检索，修改和删除。数据库可以存储在磁盘，磁带，光盘或其他辅助存储设备上。 数据库由一个或一套文件组成，其中的信息可以分解为记录，每一记录又包含一个或多个字段（或称为域）。字段是数据存取的基本单位。数据库用于描述实体，其中的一个字段通常表示与实体的某一属性相关的信息。通过关键字以及各种分类（排序）命令，用户可以对多条记录的字段进行查询，重新整理，分组或选择，以实体对某一类数据的检索，也可以生成报表。 所有数据库（最简单的除外）中都有复杂的数据关系及其链接。处理与创建，访问以及维护数据库记录有关的复杂任务的系统软件包叫做数据库管理系统（DBMS）。DBMS软件包中的程序在数据库与其用户间建立接口。（这些用户可以是应用程序员，管理员及其他需要信息的人员和各种操作系统程序）。 DBMS可组织，处理和表示从数据库中选出的数据元。该功能使决策者能搜索，探查和查询数据库的内容，从而对在正规报告中没有的，不再出现的且无法预料的问题做出回答。这些问题最初可能是模糊的并且（或者）是定义不恰当的，但是人们可以浏览数据库直到获得所需的信息。简言之，DBMS将“管理”存储的数据项，并从公共数据库中汇集所需的数据项以回答非程序员的询问。 DBMS由3个主要部分组成：（1）存储子系统，用来存储和检索文件中的数据；（2）建模和操作子系统，提供组织数据以及添加，删除，维护，更新数据的方法；（3）用户和DBMS之间的接口。在提高数据库管理系统的价值和有效性方面正在展现以下一些重要发展趋势； 1.管理人员需要最新的信息以做出有效的决策。 2.客户需要越来越复杂的信息服务以及更多的有关其订单，发票和账号的当前信息。 3.用户发现他们可以使用传统的程序设计语言，在很短的一段时间内用数据1Database Management Systems( 3th Edition ),Wiley ,2004, 5-12
附录A：外文文献（译文） 跨国公司财务 有重大国外经营业务的公司经常被称作跨国公司或多国企业。跨国公司必须考虑许多并不会对纯粹的国内企业产生直接影响的财务因素，其中包括外币汇率、各国不同的利率、国外经营所用的复杂会计方法、外国税率和外国政府的干涉等。 公司财务的基本原理仍然适用于跨国企业。与国内企业一样，它们进行的投资项目也必须为股东提供比成本更多的收益，也必须进行财务安排，用尽可能低的成本进行融资。净现值法则同时适用于国内经营和国外经营，但是，国外经营应用净现值法则时通常更加复杂。也许跨国财务中最复杂的是外汇问题。当跨国公司进行资本预算决策或融资决策时，外汇市场能为其提供信息和机会。外汇、利率和通货膨胀三者的相互关系构成了汇率基本理论。即：购买力平价理论、利率平价理论和预测理论。 跨国公司融资决策通常要在以下三种基本方法中加以选择，我们将讨论每种方法的优缺点。 (1) 把现金由国内输出用于国外经营业务； (2) 向投资所在国借贷； (3) 向第三国借贷。 1专业术语 学习财务的学生通常会听到一个单词总在耳边嗡嗡作响：全球化( g l o b a l i z a t i o n )。学习资金市场的全球化必须首先掌握一些新的术语，以下便是在跨国财务中，还有本章中最常用到的一些术语： (1) 美国存托证（American Depository Receipt,ADR）。它是在美国发行的一种代表外国股权的证券，它使得外国股票可在美国上市交易。外国公司运用以美元发行的ADR，来扩大潜在美国投资者群体。ADR以两种形式代表大约690家外国公司：一是在某个交易所挂牌交易的ADR，称为公司保荐形式；另一种是非保荐形式，这些ADR通常由投资银行持有并为其做市。这两种形式的ADR均可由个人投资和买卖，但报纸每天只报告保荐形式
New technique of the computer network Abstract The 21 century is an ages of the information economy, being the computer network technique of representative techniques this ages, will be at very fast speed develop soon in continuously creatively, and will go deep into the people's work, life and study. Therefore, control this technique and then seem to be more to deliver the importance. Now I mainly introduce the new technique of a few networks in actuality live of application. keywords Internet Network System Digital Certificates Grid Storage 1. Foreword Internet turns 36, still a work in progress Thirty-six years after computer scientists at UCLA linked two bulky computers using a 15-foot gray cable, testing a new way for exchanging data over networks, what would ultimately become the Internet remains a work in progress. University researchers are experimenting with ways to increase its capacity and speed. Programmers are trying to imbue Web pages with intelligence. And work is underway to re-engineer the network to reduce Spam (junk mail) and security troubles. All the while threats loom: Critics warn that commercial, legal and political pressures could hinder the types of innovations that made the Internet what it is today. Stephen Crocker and Vinton Cerf were among the graduate students who joined UCLA professor Len Klein rock in an engineering lab on Sept. 2, 1969, as bits of meaningless test data flowed silently between the two computers. By January, three other "nodes" joined the fledgling network.
营销策略外文翻译文献 (文档含中英文对照即英文原文和中文翻译)
译文: 营销策略 内容提要：为了组织的销售能是成功的，它需要根据一个营销策略计划来帮助保证其努力的目标和宗旨与市场的需要想吻合。营销策略审查市场以确定潜在顾客的需要，竞争者的战略和市场地位，并且尝试制定出一套能使组织在市场上获取或维护竞争优势的相关战略。有一些因素会对营销策略计划的发展造成冲击性的影响，它包括内部因素例如组织的财产、技能和组织文化，外在因素例如各种各样的市场驱动者、市场或产业运作方式、战略窗口和竞争的本质。一个优选的营销策略计划也需具备一套意外情况防备策略以应对市场治理及组织生产能力的不确定性。 关键词：竞争优势竞争策略市场地位市场份额营销销售计划组织文化营销策略 营销策略简述 无论组织的产品或服务多么好，除非它们的价值能被传达给潜在的顾客，否则组织依然无法实现它的使命。这种传达和交流是组织内市场营销功能的职责。根据美国市场协会，营销是“一个组织效能和一套创造过程、交流和传达产品价值给顾客、处理与顾客关系的有益于组织和它的利益共享者的方式”。营销作用包括相辅相成的两方面。营销策略在市场上审查市场来确定潜在顾客和竞争者本质的需要，并且试图开发
出在市场上将使组织获取或维护竞争优势的战略。操作的营销被建立在营销策略作用和贯彻各种各样的计划和策略(包括适当的混合营销的发展)吸引顾客和促进顾客忠实的基础之上的。 产品和服务营销的方法 有很多的方式能用来销售你的产品或服务包括做广告，直接响应、推销活动和宣传。然而，除非你能了解顾客、市场和产业的需要并且竞争的优势和劣势，否则这些方法是不太可能成功的。营销策略帮助一个组织尖化它的焦点和在市场顺利地竞争。营销策略与二个组分有关：目标市场和用最佳的方式传达你的产品价值或服务到那个市场。一个可实行的销售方针的发展取决于几个关键维度。首先，与组织之内的所有全球性战略一样，一个成功的销售方针需要由在组织之内的最高管理层签名。销售方针本质上也具有政治性的色彩：在组织之内的强有力的单位在最佳的销售方针也许不同意，并且协议也许需要谈判达成。销售方针也许受组织文化的也影响，并且那得假定这发生。例如，如果组织总是销售它的装饰物给商业主管，它也许就看不到组织之内的低层人员甚至是成人或少年的个人消费潜力。 实施战略销售计划发展的因素 存在一些能冲击战略销售计划发展的因素，这些因素首先包括组织已经拥有或它可能欣然获取的财产和技能。例如，如果组织拥有一个重大编程的部门，就为它能做和销售应用软件提供了可行性的条件。然而，如果这些人员已经在其他工作介入并且不能自由研究一个新的软件项目，并且组织没能力聘用另外的程序员，起始一条新的软件线是不妥当
Under the financial crisis to rebuilding accounting occupation ethics question research literature review 徐珊珊 The financial crisis has become an indisputable fact, accounting occupation morals got be pounded badly, be placed in jeopardy of accounting integrity. The accounting personnel in the country, social interests and the interests of individual units, conflicts of interest, not the interests of the temptation of forgery, alteration in accounting information or collusion, lost the basic concept of legal system, in order to meet their own selfish desires and make the non moral behavior, these are serious impact on accounting occupation and the accounting information reliability. Therefore we must strengthen the accounting occupation morals construction, establish and perfect the accounting, auditing and relevant law laws and regulations, strengthen the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education. The financial crisis, it is to point to a country or several countries and regions all or most of the financial indicators, sharp, and ultra-short-cycle deterioration. The accounting occupation morals is the accounting occupation activities that should be followed, reflect accountant occupation characteristics of occupation code of conduct and norms. The financial crisis as catalyst, which have been faced with the serious challenge of accounting occupation morals bottom line faced collapse, especially small and medium-sized enterprises in China faces sharp decline in the volume of trade and capital shortage of the double pressure, serious influence to the environment for the survival and development of small and medium-sized enterprises. The outbreak of the financial crisis that causes, causes the enterprise market risks increase, contradiction of supply and demand increasingly outstanding, market atrophy caused by poor liquidity, appeared the phenomenon of serious run
财务风险管理 尽管近年来金融风险大大增加，但风险和风险管理不是当代的主要问题。全球市场越来越多的问题是，风险可能来自几千英里以外的与这些事件无关的国外市场。意味着需要的信息可以在瞬间得到，而其后的市场反应，很快就发生了。经济气候和市场可能会快速影响外汇汇率变化、利率及大宗商品价格，交易对手会迅速成为一个问题。因此，重要的一点是要确保金融风险是可以被识别并且管理得当的。准备是风险管理工作的一个关键组成部分。 什么是风险？ 风险给机会提供了基础。风险和暴露的条款让它们在含义上有了细微的差别。风险是指有损失的可能性，而暴露是可能的损失，尽管他们通常可以互换。风险起因是由于暴露。金融市场的暴露影响大多数机构，包括直接或间接的影响。当一个组织的金融市场暴露，有损失的可能性，但也是一个获利或利润的机会。金融市场的暴露可以提供战略性或竞争性的利益。 风险损失的可能性事件来自如市场价格的变化。事件发生的可能性很小，但这可能导致损失率很高，特别麻烦，因为他们往往比预想的要严重得多。换句话说，可能就是变异的风险回报。由于它并不总是可能的，或者能满意地把风险消除，在决定如何管理它中了解它是很重要的一步。识别暴露和风险形式的基础需要相应的财务风险管理策略。 财务风险是如何产生的呢？ 无数金融性质的交易包括销售和采购，投资和贷款，以及其他各种业务活动，产生了财务风险。它可以出现在合法的交易中，新项目中，兼并和收购中，债务融资中，能源部分的成本中，或通过管理的活动，利益相关者，竞争者，外国政府，或天气出现。当金融的价格变化很大，它可以增加成本，降低财政收入，或影响其他有不利影响的盈利能力的组织。金融波动可能使人们难以规划和预算商品和服务的价格，并分配资金。 有三种金融风险的主要来源： 1、金融风险起因于组织所暴露出来的市场价格的变化，如利率、汇率、和大宗商品价格。 2、引起金融风险的行为有与其他组织的交易如供应商、客户，和对方在金融衍生产品中的交易。 3、由于内部行动或失败的组织，特别是人、过程和系统所造成的金融风险。 什么是财务风险管理？ 财务风险管理是用来处理金融市场中不确定的事情的。它涉及到一个组织所面临的评估和组织的发展战略、内部管理的优先事项和当政策一致时的财务风险。企业积极应对金融风险可以使企业成为一个具有竞争优势的组织。它还确保管理，业务人员，利益相关者，董事会董事在对风险的关键问题达成协议。金融风险管理组织就必须作出那些不被接受的有关风险的决定。那些被动不采取行动的战略是在默认情况下接受所有的风险，组织使用各种策略和产品来管理金融风险。重要的是要了解这些产品和战略方面，通过工作来减少该组织内的风险承受能力和目标范围内的风险。 风险管理的策略往往涉及衍生工具。在金融机构和有组织的交易所，衍生物广泛地进行
英文翻译 A comprehensive overview of substations Along with the economic development and the modern industry developments of quick rising, the design of the power supply system become more and more completely and system. Because the quickly increase electricity of factories, it also increases seriously to the dependable index of the economic condition, power supply in quantity. Therefore they need the higher and more perfect request to the power supply. Whether Design reasonable, not only affect directly the base investment and circulate the expenses with have the metal depletion in colour metal, but also will reflect the dependable in power supply and the safe in many facts. In a word, it is close with the economic performance and the safety of the people. The substation is an importance part of the electric power system, it is consisted of the electric appliances equipments and the Transmission and the Distribution. It obtains the electric power from the electric power system, through its function of transformation and assign, transport and safety. Then transport the power to every place with safe, dependable, and economical. As an important part of power’s transport and control, the transformer substation must change the mode of the traditional design and control, then can adapt to the modern electric power system, the development of modern industry and the of trend of the society life. Electric power industry is one of the foundations of national industry and national economic development to industry, it is a coal, oil, natural gas, hydropower, nuclear power, wind power and other energy conversion into electrical energy of the secondary energy industry, it for the other departments of the national economy fast and stable development of the provision of adequate power, and its level of development is a reflection of the country's economic development an important indicator of the level. As the power in the industry and the importance of the national economy, electricity transmission and distribution of electric energy used in these areas is an indispensable component.。Therefore, power transmission and distribution is critical. Substation is to enable superior power plant power plants or power after adjustments to the lower load of books is an important part of power transmission. Operation of its functions, the capacity of a direct impact on the size of the lower load power, thereby affecting the industrial production and power consumption.Substation system if a link failure, the system will protect the part of action. May result in power outages and so on, to the production and living a great disadvantage. Therefore, the substation in the electric power system for the protection of electricity reliability,
战略管理研究参考文献 （总目录） 项保华2003-5-31 重要说明：本目录经过多届博士生的共同努力，于2003年5月整理完成，主要提供本人指导的战略管理研究方向的博士生学习参考之用。可以认为，只要通读了本目录的大部分文献，必将能够对战略管理领域的当前及经典理论、方法有比较系统的把握。若能在此基础上潜心感悟，加强与同行的交流探索，定可具备解决具体战略理论与实践问题的创新思路与实用技能，从而顺利完成博士学位论文的选题与撰写。作为战略管理研究方向博士生培养的业务目标定位为，通过对战略理论与实践的系统学习，达到胜任国内重点高等院校战略领域的教学、研究、咨询工作之要求。所以，对于硕士生以及非战略管理研究方向的博士生而言，不作全面通读本目录文献之要求，各位可以根据自己的兴趣，从本目录中选取部分文献阅读，以作为参与战略课程学习之补充。 学习建议：以具体老师为师的范围终有限，而以文献为师则可延请古今中外名家赐教，广泛借鉴吸收多方面的见解。多读、多思、多写，书山无路勤为径，以学为乐恒则成！谨以此与各位共勉！ 1、中文部分 为人经世 ?孔子, 论语（网上下载） ?老子, 道德经（网上下载） ?孙子, 孙子兵法（网上下载） ?马基雅维里（1469-1527）, 君主论, 中国社会出版社, 1999 ?葛拉西安（1601-1658）, 智慧书——永恒的处世经典（网上下载） ?何兆武, 西方哲学精神, 清华大学出版社, 2002 ?墨顿·亨特, 心理学的故事, 海南人民出版社, 1999 ?维克托·E.弗兰克尔, 人生的真谛, 中国对外翻译出版公司, 1994
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会计信息质量在投资中的决策作用对私人信息和监测的影响 安妮比蒂，美国俄亥俄州立大学 瓦特史考特廖，多伦多大学 约瑟夫韦伯，美国麻省理工学院 1简介 管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本 的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。 当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。他们发现，会计品质的影响在于美国投资效益，而不是在日本。他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。 我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金 流量的不同影响。直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。然而，这种可能性偏见拒绝了我们的假设。 具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。相关理论意味着减少公共债务持有人获取私人信息，因而减少借款有效的监测。在这些参数的基础上，我们预测，会计质量应该有一