地方财政收入对房地产业依存度的分析与探究——基于江苏常州的实证分析

随着国民经济持续快速增长,房地产业蓬勃发展,市场规模迅速扩大,相关税收保持高速增长,房地产业成为拉动经济增长的重要产业,甚至成为部分地方的支柱产业。与此同时,伴随房地产市场繁荣而出现的房价上扬、地方财政收入对房地产业依赖增强等问题,将对房地产业健康发展、财政稳定增收和经济持续稳定增长产生不利的影响。     

税企的利益博弈——房地产业企业涉税问题浅析

房地产业属于国民经济的先导型产业,对其他经济部门具有带动作用.我国现有3万多家房地产开发企业,房地产业对全国GDP的直接贡献率和间接贡献率约占15%,同时,房地产行业带动一大批关联产业发展,初步成为国民经济的支柱产业.房地产业的增长不仅促进了国民经济的发展,而且拉动了投资需求和消费需求,这个作用应该是肯定的.     

促进个人住房信贷业务发展的对策建议

房地产业是国民经济的基础性、先导性产业,也是一个新兴的产业,随着改革开放的不断深入,房地产业已成为拉动经济增长的一个重要手段.但是,据笔者对某县级市个人住房信贷业务发展来看,近几年却一直处于低水平运行状态.对此,建议采取以下措施.     

促进个人住房信贷业务发展的对策建议

房地产业是国民经济的基础性、先导性产业，也是一个新兴的产业．随着改革开放的不断深入．房地产业已成为拉动经济增长的一个重要手段．但是．据笔对某县级市个人住房信贷业务发展来看．近几年却一直处于低水平运行状态。对此．建议采取以下措施．     

沈阳市住宅价格波动与住宅供给开发投资相关性研究——以沈阳市为例

引言房地产业是国民经济的重要组成部分。作为整个商品经济体系中的经济要素,它是任何社会活动,特别是城市经济活动所必需的基础性物质条件,它的健康发展,对整个国民经济起着先导和基础作用。房地产经济的运行过程,关系着国民经济中一大批相关产业和行业的发展。房地产业作为一个商业化、城市化过程中发展起来的现代产业,在社会经济生活中起着十     

房地产经济若干问题的研究

随着我国房地产业的飞速发展,房地产业已经成为我国国民经济的支柱性产业,房地产市场成为社会主义市场体系不可或缺的重要组成部分。房地产经济的安全性关系着国家最基本的物质生活保障,以及国家整体经济发展的安全性。因此研究房地产经济对保障我国房地产业健康、快速、平稳发展,以及对确保国民经济安全性都是具有重要意义。本文通过对我国房地业的发展、房地产业发展所出现的问题,以及国家宏观调控等方面的研究为我国房地产业的健康发展提出了若干建议。     

美国房地产税收体制对我国的启示

近年来，随着我国房地产业在国民经济中的地位不断上升，房地产开发已形成一个独立的产业。由于房地产业关联度大，能够带动前后相关产业规模的扩大、经营的集约化以及结构合理化，因而其对国民经济的影响也是多方面的。其中房地产税已成为国家调整宏观经济的重要经济     

浅议房地产业对县域经济发展的影响

房地产业与国民经济活动息息相关,是经济发展的"风向标",在当前地方经济建设中有着举足轻重的地位,房地产业关系到民众生活与社会稳定,是国家宏观调控的重点,其发展状况对中央银行国库收入、地方财政收支有着很大的影响。因此笔者就洪湖市近两年房地产发展状况展开了调查分析,说明了当前房地产业对推进相关产业的发展,转移城乡劳动力,加快地方财力增长所起到的作用,就充分发挥房地产业在经济中的作用,使其又好又快发展,促进县域经济发展,提出了合理化建议。     

宏观调控下房地产价格分析及趋势预测

1998年中国住房体制改革的纲领性文件《关于进一步深化城镇住房制度改革，加快住房建设的通知》文件出台后，我国房地产业和房地产市场得到了空前的发展。房地产业已成为拉动我国经济增长的重要支柱性产业之一，为国民经济的增长和提高人民的生活水平做出了重要贡献。房地产业和房地产市场的健康发展是落实科学发展观和国民经济持续、健康、快速发展的重要保证。目前我国房地产开发企业共有3．7万家，上市公司转型从事房地产共300多家，平均从业人员132．1万人。房地产业不仅成了国内经济增长的动力源，也成了获利最高的行业。房地产市场发展到今天，呈现出以下一些特点：     

房地产业和国民经济的关联性研究

房地产业是国民经济的基础产业.此文采用典型相关分析的方法,运用统计软件SAS 9.2进行分析处理,对房地产业和国民经济发展的关联性进行实证研究.通过研究发现,房地产业和国民经济的发展具有高度相关,其中以房地产业中的商品房销售额的关联作用最强,而房地产业和第一产业的关联作用最弱.并且房地产业对国民经济的发展具有巨大的拉动作用.     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.