Indexes System for Internal Audit Department's Performance Evaluation Based on BSC

随着现代社会经济和科技的日益发展，组织经营越来越复杂，在这种迅速变化的经营环境下，内部审计已经成为经理人、审计委员会、外部审计人员以及外部重要利益相关者的重要辅助职能。一个健康有效的内部审计部门可以在改善企业治理机制、完善企业内部控制、加强企业风险管理等方面起到重要的作用。目前在西方发达国家已经建立起一套内部审计绩效考核模式，并已经趋于成熟，而我国尚处在起步阶段。本文通过对国内外研究情况进行介绍，展示了国内外的研究成果和现有的考核模式，以进一步地加以研究。 接下来，本文对相关的基本理论进行了综述，对绩效的定义、特点、绩效考核的不同层次进行了区分介绍，并从部门绩效考核延伸到内部审计部门绩效考核...With the economic and technological development in modern society, the organization' s operation has become more and more complicated. Within such a fast-moving business context, internal audit has played an important role in assisting management, audit committee, external auditors and other important external related interest parties. A sound and effective internal audit department will contribut...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20041100

A Study on Operation Optimization and IT Application for Container Terminal

论文摘要随着集装箱码头业务竞争的加剧，业界普遍认识到拥有运营能力的比较优势是码头竞争制胜的关键。码头公司需要辨析运营方面的各类问题、制定对策并提高绩效。研究改善运营绩效的应用解决方案已经并正在成为码头公司促进竞争力提升努力的重要组成部分。影响集装箱码头运营绩效的主要因素涉及范围很大，包括服务策略、资源计划、作业计划、客户关系等方面。本文就运营绩效涉及的主要问题进行分析。一方面在论述了码头运营评价指标基本概念的基础上，以ACT码头为实例，进行详细的管理工具应用说明和对策分析。另一方面，针对优化码头计划和资源调度的部分问题作了基础的理论模型研究；提出了中小型码头信息系统建设和运营的建议。全文共分为...AbstractWith the rising intensity of competition among container terminals’ business, terminal operators commonly understand that holding comparative advantages on the aspect of operation capabilities is key contribution to successful marketing. Studying on the application solution for operation performance improving is becoming more and more important to enhance the competency of container termin...学位：工商管理硕士院系专业：管理学院工商管理教育中心_工商管理硕士(MBA)学号：X20021530

公司产权、投资支出与内部现金流敏感性

无论是国有企业还是民营企业,投资-现金流之间都存在着敏感性,但企业产权性质差异导致了这两种产权性质不同的企业的投资-现金流敏感性具有不同的成因。国有企业投资现金流敏感性主要由委托代理问题引起,更容易发生过度投资;而民营企业投资现金流敏感性由融资约束引起,容易导致投资不足。因此,我国应大力发展多层次的资本市场,进一步完善上市公司信息披露机制,提高上市公司治理质量。应该加快投资体制改革,进一步遏制资本市场的投机行为,合理引导企业资金流向生产领域,防止由股市“投机“造成的股市繁荣对企业实业投资资金的挤出效应

马克思的劳动力产权思想及其当代价值

完整的产权包括物权、劳动力产权。国内学者对于物权的研究已经达到较深层次,而对劳动力产权的研究还仅仅是起步。作为劳动力产权理论的先驱,马克思对劳动力产权有着独到的理解,包含着丰富的思想,对此我们应当重视挖掘整理。利润分享模式是中国特色的劳动力产权的主要实现途径。教育部人文社科青年基金项目(编号:09YJC790040); 福建省科技厅软科学项目(编号:2013R0045); 中国博士后基金(项目编号2014M551834)阶段性成

A Study on Property Income of Chinese Peasants

党的十八大报告提出“多渠道增加居民财产性收入”，“着力促进农民增收，保持农民收入持续较快增长”。十八届三中全会《决定》进一步提出“赋予农民更多财产权利”，“探索农民增加财产性收入渠道”。“十三五”规划纲要强调“激活农村要素资源，增加农民财产性收入”。当前，我国农民财产性收入呈现比重低，基数小，来源较为单一，收入差距渐趋明显，但增长速度快，增长潜力和空间巨大等特点，已成为下一阶段农民增收的突破口。增加农民财产性收入，让更多农民分享经济发展成果，对于缩小城乡居民收入差距、促进社会经济协调发展、维护社会公平、如期实现全面小康具有重要意义。 本研究报告以马克思主义经济理论为指导，追溯了居民财产性收入...In the report of the Eighteenth National Congress of the Communist Party of China, it is put forward that we should "increase the income of residents' property by multiple channels" and "to promote farmers’ income and maintain its sustainable and rapid growth." In the Decision by the third Plenary Session of the 18th CPC Central Committee, it is further put forward that we are to "give farmers mor...学位：博士后院系专业：经济学院_政治经济学学号：201317004

A Research on Investment Benefit Post Evaluation System of ICT Projects in Telecom Enterprises

2009年以来，随着电信3G牌照的发放，三大运营商正式进入全业务运营时代，通信市场竞争愈演愈烈。然而，电信行业资本性开支占收入比却在逐年下降，过去单纯依靠投资拉动收入增长的粗放型管理方式已经不能满足资本市场上投资回报逐年增加的要求。电信运营企业所面临的内外部环境都要求其通过持续推进低成本高效运营策略、提高科学管理决策水平以不断提升企业价值。为此，探索建立一套行之有效的投资效益后评价体系成为提高资本运作效率的有效手段。 而当前阶段，电信运营商传统固话市场呈现逐年萎缩态势，移动语音、宽带业务增长放缓，传统业务收入逐年下降。迫于转型压力，各大运营商亟需寻求新的业务增长点。而随着信息通信技术的逐步结...Nowadays, with the formation of the whole business competition pattern and the rising competition, the telecom market of China has changed dramatically. Meanwhile, with the capital market demands of the sustaining increase of the profit and the decreasing capital investment , the telecom operators' profit mode of "Higher payment of higher investment" is hard to carry on. Both the internal and exte...学位：管理学硕士院系专业：管理学院_工商管理硕士(工商管理硕士)学号：1792014115068

清代福建书院经费初探

清代福建各地书院蓬勃兴起,经费来源广泛,形式多样,或官或民,或银钱或田地,并与地方经济密切相关,在呈现出地域性特征的同时,也有跨地区的捐助行为

我国企业改制税制存在的问题和完善对策

企业改制税制的不健全,税负的不合理都制约阻碍着企业改制的进程,我国应构建完整、科学、合理的税收制度,制定适度的税收优惠政策,完善配套改革,从而促进企业改制健康、快速发展

Modelling and Segmenting the Future Value of Cruise Tourists: Empirical Study of China Mainland, Hong Kong, and Taiwan

自20世纪80年代以来,现代邮轮旅游作为一种休闲度假方式,已经成为欧美国家中产阶级出游的重要选择之一。深入了解中国邮轮旅游者的特点并进行市场细分,有助于推动中国邮轮旅游市场开发。本研究根据顾客终身价值理论,测算了邮轮旅游者的未来价值,并通过探索性因子分析和验证性因子分析研究了邮轮旅游者的消费偏好,建立了邮轮旅游者未来价值评估模型。基于中国大陆、香港和台湾邮轮旅游者的相关数据,通过AMOS21.0对邮轮旅游者未来价值模型进行了检验,发现了对邮轮旅游者未来价值有显著影响的因素;通过R13.0软件进一步对显著影响邮轮旅游者未来价值的因素进行了潜类分析,识别出了未来价值较高的邮轮旅游市场,进而为有效地市场开发提供依据。Abstract： Since the 1980s, modem cruise, as a leisure vacation, has become one of the most popular options for middle-class in Europe and North America. According to the theory of customer lifespan value, our research estimated the future value of cruise tourists, and upgraded the previous research scale of foreign cruise tourists＇ preference by exploratory factors analysis and confirmatory factors analysis, in order to build the model of cruise tourists＇ future value. Based on the dataset of cruise tourists from China mainland, Hong Kong, and Taiwan, the measurement model of cruise tourists＇ future value was tested through structural equa- tion modelling in program of AMOS21.0. Ultimately, our study found some significant impact factors of cruise tourists＇ future value and applied the empirical result into cruise market segmentation, using of R13.0 to do latent cluster analysis of the significant determinants of cruise tourists＇ future value, in order to recog- nize the most valuable segment and efficient marketing strategy.Specific results show that the cruise tourism income level, revisit frequency, the route length, consume preference for infrastructure and recreational facilities have a significant positive impact on the future value of cruise tourists. Key words： cruise tourists; future value; market segmentation; growth matrix; latent cluster analysis国家社会科学基金项目(11CJY084)；北京市属高等学校高层次人才引进与培养计划项目(CIT&TCD201304012)；国家留学基金委员会项目(201406310043)

Effects of a combination therapy with a compound Chinese medicine and an enteral nutrition powder in the treatment of mice with chronic obstructive pulmonary diseases

目的 评估健脾益气复方中药颗粒剂联合肠内营养粉剂安素治疗慢性阻塞性肺疾病（COPD）的有效性与安全性。方法 选取雄性小鼠96只,其中24只作为正常对照组,其余72只采用烟熏小鼠法建立COPD模型,随机分3组：COPD模型组、安素治疗组（0.558 g/m L安素,0.1 m L/10 g小鼠）及中药联合安素治疗组（0.558 g/m L安素,0.1 m L/10 g小鼠＋2.5 g/m L中药,0.06 m L/10 g小鼠）。所有小鼠在实验全程进行体重监测,并分别在治疗前、治疗后2周及5周进行血清学检测及肺组织切片检查。结果 与正常对照组小鼠相比,COPD模型组小鼠体重增加明显减缓,血清总蛋白和白蛋白含量均明显降低（P〈0.05）,血清谷草转氨酶和谷丙转氨酶含量均明显升高（P〈0.05）。与COPD模型组小鼠相比,中药联合安素治疗组小鼠的体重明显回升,治疗后5周,血清总蛋白和白蛋白含量均显著增加（P〈0.05）,血清谷草转氨酶和谷丙转氨酶含量均明显下降（P〈0.05）。病理切片结果也证实了中药联合安素治疗对COPD肺部病理改变具有明显改善作用。结论 健脾益气复方中药联合肠内营养粉剂安素可明显改善COPD营养不良状况,并有效改善其肺组织受损情况。Objective To evaluate the validity and safety of a combination therapy with a compound Chinese medicine and an enteral nutrition powder ensure on chronic obstructive pulmonary diseases （COPD）. Methods Among 96 male mice, 24 mice were randomly selected as a normal control group, the other 72 mice were induced as COPD mice after 60-day smoking. These COPD mice were then randomly divided into 3 groups： COPD positive group, Ensure treatment group （0.558 g/mL Ensure, 0.1 mL/10 g mice）, combina- tion therapy group （0.558 g/mL Ensure, 0.1 mL/10 g mice＋2.5 g/mL traditional Chinese medicin, 0.06 mL/10 g mice）. The weights of all mice were monitored during the whole experimental period. The serologic tests were carried out before and at different time points （2 weeks or 5 weeks） after the treatments began. Meanwhile, histological examinations of their lungs were performed. Results Compared with the normal control group mice, COPD mice showed a lower amount of serum albumin （P 〈 0.05） and a higher level of serum aminotransferase activity （P 〈 0.05） with a much slower rate in weight gaining. After 5-week treatments with the combination albumin were increased gradually （P 〈 0.05） therapy, compared with the COPD positive group, the amounts of serum and the serum aminotransferase activities were returned to normal （P 〈 0.05）. Results from histological examinations confirmed the efficacy of the combination therapy on COPD mice. Conclusion The combination therapy with a compound Chinese medicine and an enteral nutrition Ensure is effective in improvement of poor nutrition status in COPD mice induced by smoking, and effectively improve the lung tissue damage.福建省福州市卫生系统科技计划项目（2014-S-W29）;福建省福州市科技计划项目（2015-S-141-4）;福建省福州经济技术开发区科技计划项目（2015mw08）