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试析盈余操纵的识别方法 被引量:3
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作者 王忠杰 孔玉生 《商业研究》 北大核心 2003年第15期31-33,共3页
盈余操纵在一定程度上背离了公认会计原则(GAAP),具有很大的危害性,有效地识别盈余操纵行为具有十分重要的意义。有多种用以识别盈余操纵行为的方法,如模型识别法、指标异常法、质量控制图法、审计意见分析法等。这些方法可以单独使用,... 盈余操纵在一定程度上背离了公认会计原则(GAAP),具有很大的危害性,有效地识别盈余操纵行为具有十分重要的意义。有多种用以识别盈余操纵行为的方法,如模型识别法、指标异常法、质量控制图法、审计意见分析法等。这些方法可以单独使用,也可以几种方法一起使用以相互认证。这些方法的运用将有助于迅速、有效地识别盈余操纵行为。 展开更多
关键词 盈余操纵 识别方法 会计原则 上市公司 模型识别法 指标异常法 质量控制图法
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Chemical fingerprinting of Su-He-Xiang-Wan and attribution of major characteristic peaks for its quality control by GC-MS 被引量:1
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作者 WANG Wei-ping LIN Juan +2 位作者 ZHANG Liang-xiao ZHANG Ming-yue LIANG Yi-zeng 《Journal of Central South University》 SCIE EI CAS 2013年第8期2115-2123,共9页
A simple and facile gas chromatography-mass spectrometer (GC-MS) fingerprint of Su-He-Xiang-Wan (SHXW) was developed, the similarity analysis was conducted, and attribution of the major characteristic peaks was id... A simple and facile gas chromatography-mass spectrometer (GC-MS) fingerprint of Su-He-Xiang-Wan (SHXW) was developed, the similarity analysis was conducted, and attribution of the major characteristic peaks was identified for SHXW quality control. GC-MS analysis was performed on a QP2010 instrument (Shimadzu, Japan) equipped with a capillary column of RTX-5MS. The column temperature was initiated at 50℃, held for 5 min, increased at the rate of 3 ℃/min to 120 ℃, held for 2 min, and then increased at the rate of 4 ℃/min to 220℃, held for 10 min. Helium carrier gas was used at a constant flow rate of 1.3 mL/min. Mass conditions were ionization voltage, 70 eV; injector temperature, 250℃; ion source temperature, 250 ℃; splitting ratio, 30:1; full scan mode in the 40-500 Da mass ranges with rate of 0.2 s per scan. Attribution of the major characteristic peaks was identified for SHXW by comparing the chemical standards, references of Chinese herbal medicines and the negative controls of prescription samples (NC) of SHXW. With the help of the temperature-programmed retention indices (PTRIs) used together with mass spectra and chemical standards, 25 major characteristic peaks have been identified. Nine volatile medicinal materials were identified in the prescription of SHXW by attributing to the 27 major characteristic peaks. The results demonstrate that the proposed method is a powerful approach to quality control of complex herbal medicines. 展开更多
关键词 chromatographic fingerprint attribution analysis quality control herbal medicines complex prescription
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