区域农业保险发展效果比较研究

农业保险发展具有很强的区域性特点,自2007年实施财政补贴政策以来,区域农业保险发展更是百花齐放。本文收集了2006年到2017年间我国31个省市农业保险发展的相关数据,分别从前端和后端两大类指标对区域农业保险发展效果进行了评析,并探寻其影响因素。在此基础上,对我国区域农业保险的进一步发展提出对策建议。     

主要国家和地区农业保险发展及对我国的启示

农业保险、农业科技和农村金融是市场经济条件下现代农业发展的三大支柱。当前,我国农业经济结构稳步调整,农村经济稳步发展,农民收入稳步增加,农民的保险意识不断提高,对农业保险提出了新要求。本文旨在通过对其他主要国家和地区农业保险发展模式的研究,以期对我国农业保险的发展有所启示。     

美国农业收入保险的发展历程、运行机制与启示

收入保险是农业保险的重要品种,是缓解农业生产风险和市场风险、确保农户增收、推进乡村振兴战略的重要风险管理工具。美国农业收入保险有着悠久的历史,是世界上发展农业收入保险最为成功的国家之一。本文通过相关文献资料的搜集和整理,对美国农业收入保险的发展历程、运行机制等进行分析,研究结果表明,美国农业收入保险经历了初始发展、高速发展和完善发展等三个主要发展阶段,收入保险现已成为美国农业保险的主要险种。研究美国农业收入保险的历史演进过程、政策目的与保险运行机制,对于中国开展收入保险的探索、建立多层次的农业保险体系与推进农业保险高质量发展具有重要的参考借鉴价值。     

我国农业保险发展的对策研究

农业保险是对农业风险进行管理的重要手段。我国作为一个农业大国,农业保险却较为落后。本文从我国农业保险发展的历程和现状分析,得出我国农业保险存在供需“双冷”的局面,接着结合农业风险的特点和传统保险的可保风险条件,分析我国农业保险在需求和供给两方面存在的问题,最后联系我国国情提出了发展我国农业保险的十条对策。     

我国农业保险发展现状带来的思考

农业保险对于农业大国来说,是农业风险分散的重要工具。本文通过我国农业保险发展历史回顾,对我国农业保险发展现状进行思考和研究,指出农业保险立法、强化农业保险认识等应成为我国农业保险发展的路径选择,是农业保险可持续发展的出路。     

农业保险高质量发展水平评价指标体系构建与测度 ——以13个粮食生产核心区为例

基于2010—2018年13个粮食生产核心区的面板数据,构建农业保险高质量发展水平评价指标体系,采用基于熵权的TOPSIS法,从横向和纵向两个维度分析13个粮食生产核心区的农业保险高质量发展水平的综合得分和排名.结果表明:一是农业保险高质量发展水平的提升得益于农户福利水平、政府扶持力度、市场运行效率、农业保险发展水平和农业保险发展潜力五个方面的协调推进;二是影响各地区农业保险高质量发展水平的关键因素不尽相同;三是大部分地区的农业保险高质量发展水平稳定性低、波动性高,具有明显的阶段性.为加快推进粮食生产核心区农业保险高质量发展,更好地服务"三农",助力乡村振兴,各地区需明确发展短板,协调推进五项重要因素;保险公司需提高理赔效率、拓展金融综合服务和精确把握供需情况、因地制宜提供保险产品.     

农业合作保险——我国农业保险改革发展的优先选择模式

在我国农业政策性和商业性保险难以满足农业保险需求的情况下,农业合作保险的加入使得农民可以获得更多的保险服务。本文从农业合作保险组织的产权归属、内控制度、机制创新,以及其经济效益、社会效应和制度适应性等方面进行综合分析,提出了农业合作保险是当前我国农业保险改革发展的优先选择模式。     

关于协同推进政策性农业保险和农村商业保险的思考

政策性农业保险制度是国家惠农政策与保险功能的有机结合。一方面,我国＂三农＂发展,离不开保险,特别是有财政补贴的政策性农业保险的支持;另一方面,对农业保险经办公司而言,大力发展农业保险,发挥财政补贴惠农杠杆和保险保障功能的同时,借助其形成的渠道资源和示范效应,在广大农村协同推进农业保险以外的涉农商业保险,既可以满足农村保险的多样化需求,又为保险公司有效进入农村市场提供了支点。因此＂三农＂保险涵盖农业保险,既可以满足农村保险的多样化需求,又为保险公司有效进入农村市场提供了支点。因此“三农”保险涵盖农业保险和农村商业保险两个方面,缺一不可。本文试以人保财险扬州分公司近年来在“三农”保险发展实践,对农业保险与农村商业保险的协同发展进行分析。     

河南农业保险发展困境及对策

河南作为一个自然灾害较多的传统农业大省,在农业生产活动中常常面临着许多风险,农业保险对河南农业发展和粮食安全具有重要的意义。河南农业保险经过近30年发展取得了很大的发展,但目前仍然面临着农险"供给不足"的困境。文中针对河南农业保险发展现状和困境进行了梳理和分析,并提出了充分利用政策优势、探索发展新模式、加强管理技术和宣传的对策和措施,促进河南农业保险进一步快速、健康的发展。     

我国农业保险的现实困境及趋向选择——以区域化发展为视角

农业保险是具有正外部性和政府主导性的准公共产品,我国农业保险区域发展极为不平衡,现有的集中统一的保险模式难以兼顾不同区域的经济发展状况、农业风险和农业生产布局的特殊性。全国的保险市场应主要根据经济发展的状况和农业保险发展的水平作出农业保险区域划分,根据区域特色因地制宜寻求农业保险的发展模式,协调区域农业保险关系,进而促进全国农业保险平衡协调可持续发展。     

论中国会计目标定位

本文在总结两种会计目标观念的基础上,根据目标的基本特性具体考虑了会计目标应具备的基本特征和约束会计目标的条件,并结合中国会计环境的现状,指出我国的会计目标决非是在"受托责任观"和"决策有用观"间选其一的问题,中国的会计目标将是一个战略选择的过程,应该根据具体社会经济环境,根据会计信息市场的供求状况,进行不同时期的战略定位.     

Australian – USA Federal Government Accounting: Convergence or Divergence?

Despite moves toward international harmonisation of accounting standards, there is evidence that standards regulating government accounting in various countries are diverging. This paper argues that, despite their similar federal systems and ostensibly similar objectives for federal government reporting, the accounting standards of the USA and Australia differ significantly in detail. A comparison of their objectives and standards reveals that the standards particularly differ in relation to accounting for assets, and in determining the performance of a reporting entity. Although these divergences emanate from differing philosophies underlying the standards of the two countries, they have implications for international harmonisation of accounting standards, and for reciprocity agreements.     

塑造政治人:高校政治学专业培养目标释义

本文从宏观和微观两重视角出发,阐释了政治学专业对于培养人的内在品质与公共价值、公共政治意识、公民品质、公共之善的重要性。指明了我国高校政治学专业培养目标的现状及其面临的诸多问题。并结合当前形式,从教学模式、学校管理、社会需求等方面阐释了其优化路径。     

Use of explorative scenarios in environmental policy-making—Evaluation of policy instruments for management of land, water and the built environment

In order to achieve the Swedish Environmental Quality Objectives (EQOs), three action strategies have been adopted by the Swedish parliament. The strategy addressed in this paper deals with the management of land, water and the built environment. The paper reports on a project involving authorities and researchers in which policy measures required for achieving relevant targets for the strategy were gathered, structured and analysed regarding their potential assuming alternative futures. Measures with proposed policy instruments were qualitatively evaluated against one business as usual scenario and four explorative scenarios varying along two dimensions; level of governance and level of embeddedness. The results show a heavy predominance of administrative policy instruments. This policy strategy depends on a future development where such policy instruments are accepted. In order to achieve the EQOs regardless of future developments, more robust packages of measures including a larger variation in policy instruments need to be developed.     

New development: High speed rail in Great Britain—its rationale and purpose

The HS2 rail route proposed for Great Britain mirrors an international trend towards creating new high speed rail services. Yet its rapid evolution in Great Britain remains controversial. Arguments for improved north-south travel and large economic benefits are being countered with concerns over its high costs, its transformational qualities and opposition to its environmental impacts. This article sets out some principles and criteria for developing high speed rail in Great Britain across a number of fields: economic, environmental, railway strategy, and spatial planning. The authors support high speed rail development but, reflecting experience in continental Europe, identify proper rationale and purpose as essential to its acceptance.     

金融会计本科人才培养问题探讨

提高高校人才培养质量关键在于明确专业人才培养的目标定位和创新培养模式。本文从金融本科院校培养会计人才的目标定位入手,对金融会计人才培养目标规格、培养模式及措施等进行了探讨。     

增强责任性与改善绩效——政府绩效审计的目标剖析

增强政府责任性与改善政府绩效是政府绩效审计的目标追求,但是,二者之间存在着明显的差异。本文分析在不能兼顾政府责任性与绩效的情况下,政府绩效审计更适合追求什么目标。文章指出,就政府绩效审计而言,它对标准的热衷、过程的关注及其从传统审计中沿用的查错途径,使得它在提高政府的责任性方面具有先天优势;然而,政府绩效审计对绩效标准的看重及其使用的绩效归因方法,却在一定程度上阻碍绩效审计实现改善绩效的目标。在这样的背景下,更为现实的政府绩效审计目标应该是力求提高政府责任性,而非兼顾两者。     

Management or Politics – or Both? How Management by Objectives May be Managed: A Swedish Example

Rather than manage the government administration in a systematic fashion, the Swedish Government reacts to all sorts of unsystematic information. Thereby, it ignores the decision-model that it has decided to employ. This situation has been criticised, and a coupling of practice to the decision-model has been recommended. However, while the political leaders have not found arguments to renounce a management approach to government, neither have they found means to employ it. In this article, it is suggested that a situation with two decision-models – one that is discussed but not used, and one that is used but not discussed – is a functional solution to this dilemma. Frequent criticism of this situation may help sustain it.     

审计机关购买社会审计服务决策研究

审计机关购买社会审计服务是基于承接单位所提供的审计服务质量可以达到预期、承接人员可以做到勤勉尽责这两个前提。通过服务购买,审计机关与社会中介机构缔结经济契约,弥补自身审计资源的不足。不同社会中介机构所能提供的审计服务在质量和价格上是有差异的;由于信息不对称,社会中介机构作为审计服务的供给方可能会选择性提供审计业务能力相关信息,审计机关可能无法优选目标而出现逆向选择现象。面对质量和成本双重目标约束,在探索协调路径的基础上,运用层次分析法,根据审计机关购买社会审计服务的特点,构建各指标的层次结构模型,从质量和成本两个维度进行量化分析,提出可行性方案,再进行决策,这种方法可以解决目前审计机关购买社会审计服务中可行性方案量化不足的问题。     

The Performance of State–Owned Enterprises Revisited

Many theoretical and empirical studies look at the ownership–performance relationship. So far, the literature in finance and in accounting mainly refers to the property rights, agency and public choice theories. Despite the fact that the results of these studies are more or less conclusive, it is usually considered that the private enterprise performs better than the state–owned enterprise. In this article, we argue that these studies suffer from one major limitation. They do not recognize that the goals of the state–owned enterprise are different from the ones espoused by the private firm. Using a sample of state–owned entreprises and private firms for the period 1976–1996, we present empirical evidence that the state–owned enterprises, when their main goal is to maximize profit, perform as well as the privately owned enterprises. Therefore, the alleged under–performance of the state–owned enterprises may only be the result of pursuing other goals while the poor quality of public managers may be another urban myth.