共查询到19条相似文献，搜索用时 375 毫秒
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XBRL技术下企业财务信息系统的适应性研究 总被引：1，自引：0，他引：1
通过描述商业过程的特点和企业信息系统的弹性策略后,分析商业过程对企业信息系统弹性策略的影响,建立商业过程的特点,信息系统的弹性策略和成本效率之间的关系.最后运用XBRL标准的可扩展性为公司建立弹性信息系统提供有效的解决方案,即以监管部门的XBRL分类标准为基础,同时允许企业对XBRL分类标准扩展的模式能够通过对信息系统弹性的调整实现公司成本效率的提高. 相似文献
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作业成本管理和标准成本管理是企业中两种不同的成本管理方法,通过分析在当今高新技术生产环境下,标准成本管理制度日益显露的缺陷以及作业成本管理(ABCM)作为现代的一种战略性的管理制度本身所具有的优点,得出将作业成本管理所具有的先进管理思想以及成本核算方法引入到传统标准成本管理将为现代企业的管理发挥更大的功能. 相似文献
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XBRL正在全球范围内掀起一场财务报告的信息化革命.2010年我国通用分类标准和XBRL技术规范系列国家标准发布,目前通用分类标准的扩展工作正在积极地开展.从分类标准扩展的必要性、扩展的基本结构和扩展过程中可能遇到的理论问题及技术难点等方面对国内外的相关研究进行了梳理,并基于已有的研究提出了未来可能的研究趋势,以期为我国XBRL分类标准扩展的理论研究和实践活动提供借鉴与参考. 相似文献
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XBRL作为财务信息电子交换标准,能提高数据交换效率和精度。XBRL数据交换存在语义冲突问题,即语义转换困难和单一关键词匹配功能缺陷。分析XBRL语义异构性,提出一种基于本体的集成方法,研究XBRL本体转换模型,通过RDF数据查询解析技术实现对XBRL报告的单一关键词匹配,并利用Jena API实现RDF到SQL的查询转换。 相似文献
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为探讨成本信息不完全共享下同质技术创新扩散的均衡问题,以2家同质技术创新扩散企业为研究对象,利用修改后的Lotka-Volterra模型建立了扩散模型和利润模型,计算出技术扩散的稳定态.通过分析纳什均衡与贝叶斯均衡,计算了成本信息不完全共享下的产量,并结合示例进行了验证.结果表明:无论成本信息是否共享,技术扩散影响系数大的企业将形成市场占有优势;当双方的扩散影响系数较小且相当时,将形成技术扩散共存状态,此时,成本信息劣势方的产量将位于该方依据观测到的对手低成本和高成本而预计的最优产量之间,无法达到最优竞争均衡. 相似文献
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XBRL在我国会计领域应用进程的风险分析及对策研究 总被引：1，自引：0，他引：1
XBRL技术的运用是近年来会计信息化方面的最大突破,对财务报告模式和质量均产生了深远的影响.各国学术界和实务界都倡导XBRL的运用,以统一披露口径,加强对企业的监管力度,提高企业的会计信息透明度.本文分析XBRL对会计信息质量的改善,我国的应用现状及可能存在的风险,并提出了推进优化利用XBRL的建议. 相似文献
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本文从可扩展商业报告语言XBRL的产生与概念谈起,介绍了XBRL规范、模式、分类标准、实例文档与工作原理。然后,分析了XBRL在网络财务信息披露、电子政务、电子商务、商业智能、智能代理、人机界面以及财务文献长期保存与传递方面的未来应用。最后,介绍了一个XBRL在电子政务信息资源建设中应用的实例。 相似文献
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网络财务报告已经成为财务报告的发展趋势,而定制化是网络财务报告的终极目标。本文回顾了网络财务报告的概念、目标、层次、优势及网络财务报告中的矛盾等问题,在总结网络财务报告不同阶段技术支持的基础上重点介绍了XBRL的特点、主要文档及工作原理。本文重点总结了网络财务报告定制化的实现要素及XBRL对于网络财务报告定制化支持的原理,其中对XBRL分类帐的工作机制进行了详细介绍。 相似文献
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A detailed survey of 498 high technology small and medium-sized enterprises in the Netherlands shows process innovation by user firms to be common practice. Fifty-four percent of these firms reported developing entirely novel process equipment or software for their own use and/or modifying these, both at significant private expense. Twenty-five percent of the user innovations in our sample were transferred to commercializing producer firms. Many transfers were made without any direct compensation. Very importantly from the perspective of effective diffusion of user innovations, innovations with higher commercial potential - and more general appeal for users - are much more likely to be transferred to producers. The pattern we document of frequent innovation by individual user firms at substantial cost, followed in many cases by voluntary, no-charge information spillovers to producers, suggests that “open source economics” may be a general pattern in the economy. 相似文献
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有效识别和构建知识扩散最优网络结构能提升知识传播效率、增强企业创新能力,因此探索影响企业间知识扩散网络结构的关键因素及其内在机制具有重要意义。而作为知识交互主体的企业,其行为必将对知识交互过程和扩散网络结构产生重要影响。据此,本文将企业机会主义行为(知识保留)嵌入到知识交互过程中来拓展现有模型。仿真结果表明：当企业无机会主义行为时,小世界网络最佳。当企业机会主义行为程度增加,最佳扩散网络结构趋向高随机度网络,特别是当企业对不同类别知识表现出异质偏好情形下,这一演化过程将比同质偏好情形下更剧烈。该研究为企业联盟管理者根据企业机会主义行为程度,通过控制不同网络结构选择,来提升其知识扩散效率提供了理论支持。 相似文献
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Nishaal Gooroochurn 《Research Policy》2007,36(10):1483-1495
This paper investigates the relative importance of property rights and transactions cost factors in driving the decision of firms to outsource innovation. Using data for over 8000 firms from the UK Community Innovation Survey, we find that property right factors dominate over transaction cost factors. Transaction cost variables are more important for process innovation, while property rights variables are more significant for firms involved in product innovation. In addition, we find that firms involved in process innovation have a higher probability of outsourcing innovation than firms involved in product innovation. 相似文献
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Workflow and process management in printing and publishing firms 总被引：1，自引：0，他引：1
This paper examines the effects of the dramatic changes incurred in the sector of printing and publishing after the introduction of digital printing. The print production process is rapidly shifting from analogue to digital technologies as the infrastructure (or basis) for workflows. The efficiency of the production process requires the digitalisation of all steps and elimination of analogue methods and materials from the process flow apart from the starting and finishing phase. Across networks, printing will be a dial tone service simple, reliable, ubiquitous, fast, and cheap. The combination of all these aspects offers very important competitive advantages to printing and publishing firms, which will be able to adapt their business processes, according to the technological and organisational framework of digital printing. This includes both the improvement of the already offered services in terms of best-value-for-money publishing and printing as well the introduction of new services. In this article, we present a workflow solution over the web that allows printing and publishing firms to capitalise fully the opportunities offered by digital printing. We also present results from performance measurement and reorganisation after the introduction of the D-PRINT solution to three printing and publishing firms. 相似文献
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Integrating knowledge across a firm's value chain (e.g. between R&D, marketing and manufacturing functions), which we denote “Knowledge Integration” (KI), has been consistently found to be a strong predictor of product innovation performance in the management literature. Such cross-functional integration does not occur by chance, but by design, as a result of managerial practices and organizational arrangements. The significant heterogeneity characterizing the diffusion of cross-functional integration across firms is suggestive of the well-known tension between internal and external diffusion of knowledge. In this paper, we argue that the hidden cost of KI is to expose firms to a higher risk of knowledge leakages and provide the first systematic empirical evidence of this apparent tension between internal and external knowledge flows. Based on data from the CMU Survey (one of the rare datasets offering observables on both sides of the tension for a representative set of R&D active firms in the US), we investigate the impact of knowledge spillovers to competitors on internal cross-functional knowledge integration involving the R&D function among manufacturing firms. We find that the intensity of (tacit) R&D knowledge spillovers at the industry-level has a negative and significant impact on the likelihood that firms adopt or achieve KI. Our results therefore suggest that firms may trade their optimal innovative performance against superior appropriability of their rents. 相似文献
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Industrial research and development (R&D) is a set of activities within the broader set of decisions and activities: the process of technological innovation (TI). It is technology transfer (commercialization of the innovation) that leads to technology diffusion that permits production and employment expansion and hence economic growth — an important goal of industrial policy. Firms' managements and government policy- makers should recognize the close relationships among the phases of TI and direct their policy, planning, budgeting and control decisions to the complete process. Many policies currently focus their attention to only one or a few points (such as R&D).In this study we conducted a detailed cost analysis of a limited number of innovation projects and studied the distributions of TI cost over the process phases. We find that almost half of TI costs are devoted to R&D, which implies that government support of this phase is important. Different cost patterns emerge when we classify innovations by industrial sectors, firms' sizes and project complexity. Complex innovations require larger and more variable (risky) R&D budgets. Smaller firms need more assistance in technology transfer. These are only a few important policy implications. This study emphasizes the importance of post-R&D phases and concludes that differential industrial policy may be required for technological innovations. 相似文献
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技术创新扩散是企业和产业形成核心竞争力的重要一环.在当前国际化竞争急剧加剧的形势下,如何在创新扩散过程中提高企业创新能力和竞争能力是重要的研究问题.本文从技术创新扩散过程中的企业间竞争角度出发,以进入壁垒低和模仿程度高的信息技术产品为例,对2004-2008年间百度和谷歌(中国)在我国搜索引擎市场中的竞争行为进行了具体的实证研究.研究发现,行业内竞争企业间的竞争策略显著影响着技术扩散.这种影响并不由企业的某个具体竞争行为决定,而是由企业间的'进攻'和'回应'的行为动态性决定,具体体现在竞争行为的积极性、反应速度、多样性和差异性.本文不仅为技术创新扩散研究提供了新的理论视角和实证支持,也对我国信息产业企业在本土市场如何应对国际竞争提出了有益的建议. 相似文献