网络资源检索作业

一．检索课题名称：公司财务管理若干基础问题研究二．课题分析：：“公司”是本课题的出发点,”财务管理”属于本课题中的主体，“基础问题”是最终目的，而“若干”是对“基础问题”的修饰，即公司财务管理的基础问题自然有很多，并不止一个，因此不作为检索词。

由此得出如下检索词（按其对课题影响程度排序）：1.公司；2.财务管理；3.基础问题三．选择检索工具：本课题检索目标为中文各类相关文献。

根据本图书馆的资源情况选择如下数据库：（1）CNKI 数字图书馆：中国期刊全文数据库；（2）万方数据库(会议论文)；（3）在超星读秀学术搜索平台（图书检索）。

四．构建检索策略：因“公司”为课题的主体，应优先检索，“财务管理”“基础问题”应在检索结果中同时存在。

故制定如下检索策略。

“（）”表示优先、“*”表示并且。

检索算法：（公司）财务管理*基础问题时间范围：2002-2012文献范围：全部期刊论文、博士学位论文，重要会议论文,专著。

为了保证查全率考虑使用全文检索途径和高级检索方式。

五、简述检索策略调整的过程：1）在CNKI 中国期刊全文数据库中为了保证查全率，检索项：关键词，使用“（公司）财务管理*基础问题”为检索词词，检索从1995年到2012年，更新选择全部数据库，范围选择：全部期刊，匹配为模糊，排序选择时间，共检索出10条记录。

结果比较满意。

2）在万方数据（中文会议论文全文数据库）由于“万方数据库（会议论文）”收录的文献比较单一，为保证查全率，使用“（公司）财务管理*基础问题”检索运算式，检索范围选择全字段中检索，不限定年代，检索出记录0条。

上述检索策略得到的检索结果0条，考虑检索算是复杂，可简单一些，由于本课题的主体是“公司财务管理”，使用“公司+财务管理”+“基础问题”的算式检索，选择经济类，检索出记录13条。

检索出“健全财务管理完善公司治理”、“浅谈广电信息网络公司的财务管理问题”等论文。

结果比较满意。

3 )在超星读秀学术搜索平台图书类文献属于成熟类知识，出版的数量少且与课题的相关度低，检索时应尽量扩大检索范围。

图书类数据库的著录比较简单，可供检索的字段少且不规范，检索时尽量选用默认字段。

使用高级检索中的书名检索，不限定年代。

检索式（公司+财务管理+基础问题），检索出记录0条。

B、调整检索策略，改为全文检索。

用“公司财务管理问题“，搜索出相关图书4种。

结果还算满意。

六．整理检索结果：（1）在CNKI 中国期刊全文数据库检索结果（选一条）：篇名：国企财务管理中存在的问题及对策探索作者中文名：郝德俊;李平;作者单位：包铝股份公司企划处;文献出处：北方经济,Northern Economy,编辑部邮箱2004年10期期刊荣誉：ASPT来源刊CJFD收录刊摘要：<正> 国有企业是我国国民经济的重要支柱,是国家财政的主要来源,是社会主义的基础,它一直控制着国民经济的命脉,在社会各个关键领域中起主导地位。

随着我国社会主义市场经济体制的逐步发展、完善和现代企业制度的建立,特别是我国加入WTO以后,意味着我国企业需要按照国际惯例开展贸易活动,国有企业的财务管理中深层次的问题逐渐显现出来,如不尽快加以调整、改变,国有企业将面临困境。

（2）在万方数据库（会议论文）检索结果（选一条）：通过对公司治理、财务管理现状的分析,提出对策。

完善公司治理结构,改变治理扭曲；完善财务管理机制，建立有效财务评价指标；强化审计监督，增强外部监督的独立有效性。

作者：陶秀萍作者单位：阳泉煤业集团国阳新能股份公司山西阳泉045000母体文献：第八届中国煤炭经济管理论坛暨第二届中国煤炭学会经济管理专业委员会工作会议论文汇编会议名称：第八届中国煤炭经济管理论坛暨第二届中国煤炭学会经济管理专业委员会工作会议会议时间：2007年10月01日会议地点：成都主办单位：中国煤炭学会语种：chi关键词：财务管理公司治理企业管理（3）在超星读秀学术搜索平台检索结果（选一个）（为限定日期）：书名：《工业企业财务管理参考资料》作者：李道明页数：248页出版日期：1987年9月简介：本书编入二十七篇有关学术论文、财务管理制度法规、国外财务会计资料等方面的文章。

七．标示原文线索：（1）篇名：国企财务管理中存在的问题及对策探索作者：郝德俊;李平刊名：《北方经济》年期：2004年10期（2）会议议题：通过对公司治理、财务管理现状的分析,提出对策。

会议名称：第八届中国煤炭经济管理论坛暨第二届中国煤炭学会经济管理专业委员会工作会议会议时间：2007年10月01日（3）书名：《工业企业财务管理参考资料》作者：李道明出版日期：1987年9月(二) 利用网络检索工具与搜索引擎1、检索课题名称：公司财务管理若干基础问题研究2、课题分析：中文关键词：1.公司；2 .财务管理；3.基础问题。

3、选择搜索引擎：1 谷歌(google)2 百度（baidu）3 元搜索（马虎mahuu）4、构建检索策略：检索算法：（公司）*财务管理*基础问题文献范围：期刊论文、学位论文、会议论文、专著使用学术类文献检索、选择。

5、简述检索策略调整的过程：1）在谷歌(google)：使用“（公司）*财务管理*基础问题”检索运算式，符合（公司）*财务管理*基础问题的查询结果找到约47,000,000 条。

2）百度（baidu）：使用“（公司）*财务管理*基础问题”检索运算式，百度一下，找到相关网页约9,980,000项。

3）元搜索（马虎mahuu）：使用检索式“（公司）*财务管理*基础问题”，检索结果来自百度等网页。

6、整理检索结果：（1）谷歌(google) （选 1 条）中小企业发展中的财务管理问题及解决之道-国际财务管理师中文网站从上述存在的问题看，我国中小企业财务管理工作尚处于低水平、管理手段落后，管理方法落后，日常财务管理工作以现金、应收应付款、存货等营运资金的管理为主，财务管理〃〃〃/Article/ShowArticle.asp?articleID=373- 网页快照-类似结果（2）百度（baidu）（选 1 条）。

非营利组织财务管理若干基本问题探讨(3) _ 人生指南成功励志网非营利组织财务管理若干基本问题探讨(3),（二）不存在利润指标在企业财务中，利润指标能为衡量企业绩效提供标准，为企业提供量化分析的方法，使企业的分权管理成为.../a/11/38/feiyinglizuzhicaiwug ... 2012-2-13 - 百度快照（3）元搜索（马虎mahuu）（选 1 条）。

现代企业财务管理几个基本理论问题的探索-财税相关- 会计基础 - ...现代企业财务管理几个基本理论问题的探索2007-12-30...尽管上述理论是建立许多假设基础上的，但它为管理者...有限公司的股权资本(普通股)实际上是以负债现值为.../office/749/957/1024/... 结果来自：百度7、标示原文线索：（1）中小企业发展中的财务管理问题及解决之道辽宁税务高等专科学校学报http:// /Article/ShowArticle.asp?articleID=37（2）非营利组织财务管理若干基本问题探讨标签：财务管理探讨若干基本问题组织（3）现代企业财务管理几个基本理论问题的探索/office/749/957/1024/200511/70785_2.html（三）利用英文综合参考数据库——《美国工程索引（Ei）》进行文献信息检索示例1、检索课题名称：公司财务管理若干基础问题研究中文关键词：1.公司；2.财务管理；3. 基础问题英文主题词：1.corporation； 2. Financial management ；3. Basic problems。

3、选择检索工具：《美国工程索引》（Ei village2）4、构建检索策略：corporation* Financial management* Basic problems5、简述检索过程:选择快速检索，输入检索词：第一、corporation；第二、Financial management；第三、Basic problems检索结果12篇6、根据检索结果选择3 条记录根据检索结果，浏览题录可以确定该文献的收藏单位（图书馆或情报所、信息中心等），从而可以进一步确定是否索取或借阅、复制原文。

12 records in Compendex for 1995-2012((((corporation) WN All fields) AND ((Financial management) WN All fields)) AND ((Basic problems) WN All fields))1. The research of the improving management of AA Corporation based on Industrial Engineering under the post financial crisis eraLi, Hong (School of Management, Jinan University, Guangzhou, China); Zuo, Xiao-De Source:2011 IEEE18th International Conference on Industrial Engineering and Engineering Management, IE and EM 2011, n PART 2, p 851-855, 2011, 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management, IE and EM 2011Database: CompendexAbstract - Detailed2. Infrastructure asset management under Australian Accounting Standard 27 (AAS27)Howard, R.J.(Corporate Strategy, Cairns City Council, Australia) Source:Proceedings of the Institution of Civil Engineers: Municipal Engineer, v 145, n 4, p 305-310, December 2001Database: CompendexAbstract - Detailed3. Comparison of performance of structural models: Evidence from ChinaLi, Xiaoqing(School of Economics and Management, Nanjing University of Information Science and Technology, Nanjing, 210044, China) Source:Proceedings - 3rd International Conference on Business Intelligence and Financial Engineering, BIFE 2010, p 422-426, 2010, Proceedings - 3rd International Conference on Business Intelligence and Financial Engineering, BIFE 2010Database: CompendexAbstract - DetailedSelected Records阅读文摘：1 -3of 3 selected records from Compendex for: ((((library) WN All fields) AND ((information) WN All fields)) AND ((technolog) WN All fields))1.Accession number: 20114514486524Title: The research of the improving management of AA Corporation based on Industrial Engineering under the post financial crisis eraAuthors:Li, Hong1, 2; Zuo, Xiao-De1Author affiliation:1. School of Management, Jinan University, Guangzhou, China2. Guangdong Vocational College of Science and Trade, Guangzhou, China Corresponding author: Li, H. (lhcngd@)Source title:2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management, IE and EM 2011Abbreviated source title: IEEM - Proc.: IEEE Int. Conf. Ind. Eng. Eng. Manage.Issue: PART 2Monograph title: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management, IE and EM 2011ssue date: 2011Publication year:2011Pages: 851-855Article number: 6035292Language: EnglishISBN-13:9781612844473Document type: Conference article (CA)Conference name: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management, IE and EM 2011Conference date: September 3, 2011 - September 5, 2011Conference location: Changchun, ChinaConference code:87136Sponsor: Chinese Industrial Engineering Institute,; CMES IEEE Beijing SectionPublisher: IEEE Computer Society, 445 Hoes Lane - P.O.Box 1331, Piscataway, NJ 08855-1331, United StatesAbstract: Aim at the impact of the financial crisis to SMEs, and the present situation and management problems of SMEs, according to the management improvement of AA Corporation based on IE under the post financial crisis era, from the aspects of the 5S management implementation for production site management improvement, warehouse consolidation, the establishment of basic management data and corresponding management procedures, strengthening the process management and quality control, the improvement of production performance and so on, to investigate the approach for SMEs to deal with the financial crisis with the application of basic IE to improve the management level of enterprises. © 2011 IEEE.Number of references: 5Main heading:ManagementControlled terms:Engineering - Finance - Industrial engineering - Industrial research - Industry Uncontrolled terms:Financial crisis - improvement - Management data - Management level - Management problems - Management procedures - Present situation - Process management - Production performance - Production sitesClassification code:901 Engineering Profession - 911 Cost and Value Engineering; Industrial Economics - 912 Industrial Engineering and Management - 913 Production Planning and Control; ManufacturingDOI:10.1109/IEEM.2011.6035292Database: CompendexCompilation and indexing terms, © 2012 Elsevier Inc.Accession number:20114514486524Full-text and Local Holdings Links2.Accession number: 2002407125233Title: Infrastructure asset management under Australian Accounting Standard 27 (AAS27)Authors:Howard, R.J.1Author affiliation: Corporate Strategy, Cairns City Council, AustraliaCorresponding author: Howard, R.J.Source title: Proceedings of the Institution of Civil Engineers: Municipal EngineerAbbreviated source title: Proc. Inst. Civ. Eng. Munic. Eng.Volume: 145Issue: 4Issue date: December 2001Publication year: 2001Pages: 305-310Language: EnglishISSN:09650903Document type: Journal article (JA)Publisher: Thomas Telford Services LtdAbstract: Australian local governments are responsible for providing basic infrastructure services to their communities. These services include roads, drainage, recreation facilities and public buildings and in some states water supply and sewerage. Social services are mainly the responsibility of the state governments together with education, police, fire and public housing. The services may be different to those in the UK but the problems are the same: the community is demanding more and better qualityservices at a lower cost. In 1993, Australian Accounting Standard 27 (AAS27) was applied to local governments. The standard, issued by the Australian Accounting Research Foundation, specifies the nature and form of local governments' general purpose financial reports. The major impact for engineers was that local governments were required to report on the current value and rate of consumption of their infrastructure assets. The value of investment by Australian local governments in infrastructure is approximately $135 billion. These infrastructure assets provide services essential for the community; the assets are being consumed at a rate of $2.6 billion per year ($300 000 per hour). AAS27 gave engineers the tools to report annually on asset condition and consumption to councillors, management and the community. Local government is a highly capital-intensive industry requiring management effort to ensure that the community receives maximum value for its investment in infrastructure and that services can be provided at the lowest life-cycle cost. This paper describes a systems approach to strategic asset management. Examples are given using data from Devonport City Council, Tasmania, and Cairns City Council. The systems include reporting the value and condition of infrastructure assets in annual reports, strategic asset management, capital project analysis and life-cycle costing.Number of references: 8Main heading:Civil engineeringControlled terms:Costs - Drainage - Education - Finance - Recreation centers - Roads and streets - Social aspects - Urban planningUncontrolled terms:Infrastructure asset managementClassification code:911 Cost and Value Engineering; Industrial Economics - 901.4 Impact of Technology on Society - 901.2 Education - 911.1 Cost Accounting - 409 Civil Engineering, General - 403.1 Urban Planning and Development - 401 Bridges and Tunnels - 406.2 Roads and Streets.Treatment: Theoretical (THR)DOI: 10.1680/muen.145.4.305.39923Database: CompendexCompilation and indexing terms, © 2012 Elsevier IncFull-text and Local Holdings Links3.Accession number: 20105113496328Title: Comparison of performance of structural models: Evidence from ChinaAuthors:Li, Xiaoqing1Author affiliation: School of Economics and Management, Nanjing University of Information Science and Technology, Nanjing, 210044, ChinaCorresponding author: Li, X. (ruyin79@)Source title: Proceedings - 3rd International Conference on Business Intelligence and Financial Engineering, BIFE 2010Abbreviated source title: Proc. - Int. Conf. Bus. Intell. Financ. Eng., BIFEMonograph title: Proceedings - 3rd International Conference on Business Intelligence and Financial Engineering, BIFE 2010Issue date: 2010Publication year: 2010Pages: 422-426Article number: 5621812Language: EnglishISBN-13:9780769541167Document type: Conference article (CA)Conference name: 3rd International Conference on Business Intelligence and Financial Engineering, BIFE 2010Conference date: August 13, 2010 - August 15, 2010Conference location: Hong Kong, ChinaConference code:82836Sponsor: College of Business, City University of Hong Kong; Cent. Forecast. Sci. (CEFS) Chin. Acad. Sci. (CAS); Key Lab. Manage., Decis. Inf. Syst. (MADIS) CAS; Sch. Econ. Manage., Changsha Univ. Sci. Technol.; Tenly Software IncorporatedPublisher: IEEE Computer Society, 445 Hoes Lane - P.O.Box 1331, Piscataway, NJ 08855-1331, United StatesAbstract: In order to further empirical study of the performance of structural models in China, this paper empirically tests four structural models of corporate bonds pricing: those of Merton (1974), modified Merton with exogenous recovery rate, Black and Cox (1976) and Leland and Toft (1996). The article implement these models by using a sample of 45 Chinese firms issuing short-term financing bonds in 2006. Empirical results show that the predicted spreads in four models are lower than actual spreads on average, particularly those of Merton model. Comparing the different models we find the spreads from Black and Cox (1976) and Leland and Toft (1996) are higher than the basic structural models, but accuracy is a problem. The modified Merton model can further improve Merton (1974)'s underestimation. The basic structural models including Merton (1974) and modified Merton can more comparatively catch the trend of movement of credit spreads than so-called extended models. The performance of recently developed structural models is not superior to the original Merton models. More accurate structural models must not only avoid underestimation but also improve the accuracy. © 2010 IEEE.Number of references: 23Main heading:Model structuresControlled terms:FinanceUncontrolled terms:Basic structural models - Chinese firms - Comparison of performance - Corporate bond - Credit spread - Default risk - Empirical results - Empirical studies - Extended model - Merton model - Recovery rate - Short-term financing bonds - Structrual models - Structural modelsClassification code:408 Structural Design - 911.1 Cost Accounting.DOI: 10.1109/BIFE.2010.103Database: CompendexCompilation and indexing terms, © 2012 Elsevier Inc.Local Holdings Links7、标示原文线索：用中文标示各检索结果的著录事项第一篇文献：一、篇名：The research of the improving management of AA Corporation based on Industrial Engineering under the post financial crisis era二、第一责任者：Li, Hong1, 2; Zuo, Xiao-De三、第一责任者单位：1.School of Management, Jinan University, Guangzhou, China;2. Guangdong Vocational College of Science and Trade, Guangzhou, China四、文献来源：2011 IEEE 18th International Conference on Industrial Engineering and EngineeringManagement, IE and EM 2011第二篇文献：一、篇名：Infrastructure asset management under Australian AccountingStandard 27 (AAS27)二、第一责任者：Howard, R.J.三、第一责任者单位：Corporate Strategy, Cairns City Council, Australia四、资料来源：Proceedings of the Institution of Civil Engineers: Municipal Engineer第三篇文献：一、篇名：Comparison of performance of structural models: Evidence fromChina二、第一责任者：Li, Xiaoqing三、第一责任者单位：School of Economics and Management, Nanjing University of InformationScience and Technology, Nanjing, 210044, China四、资料来源：Proceedings - 3rd International Conference on Business Intelligence and FinancialEngineering, BIFE 2010.（四）利用英文全文数据库——Elsevier 进行文献信息检索1、检索课题名称：公司财务管理若干基础问题研究2、课题分析：中文关键词为：公司财务管理、基础问题英文关键词为： The financial management、Basic problems3、选择检索工具：Elsevier 数据库4、构建检索策略：The financial management and Basic problems5、简述检索过程:选定在 Elsevier中期刊、图书、文摘数据库等全部文献资源中检索 1995年以后的关于公司财务管理基础问题的相关文献。