在发展中调整在调控中优化——江西省部分行业产能过剩问题及信贷状况的调研报告

当前江西十大行业产能过剩的经济特征不明显,在这些行业中银行信货资金风险不突出,但国家宏观调控政策对于江西经济可持续发展具有重大的意义,对金融优化与支持经济发展、防范信贷风险具有重要的指导作用。要牢固树立在发展中调整,在调控中优化的指导思想,促进十大行业中已经成为江西支柱产业的稳步发展,推动江西经济加速崛起。     

Progress in the quantity of financial information in the public sector in Mexico following the LGCG

This work evaluates the amount, quality, and harmonization of the financial information published by Mexico City, the states, and the Federal Government during the period of 2008–2012, following the approval of the General Law of Government Accounting (LGCG). Firstly, the requirements indicated by the CONAC and subsequently by the International Public Sector Accounting Standards (IPSAS) are used to evaluate the publication of financial statements. Secondly, the compliance of the publication of the accounts indicated by IPSAS 1, 2 and 17 is reported. Finally, the harmonization of the financial statements is studied through the Herfindahl-Hirschman Index (HHI) to determine if the financial statements are comparable with one another. The results indicate that the public sector has increased the amount, quality, and harmonization of the financial information published during the study period.     

影响河南农民收入增长的因素分析

作为农业大省的河南,农民增收是解决"三农"问题的重中之重.模型分析显示,农民收入的影响因素中,向第二、三产业转移的劳动力比重的影响效果最大,其次是农作物的种植结构、农产品收购价格和大型机械总数.应有主次地对农民给予相关的支持,使政策最大限度地发挥作用.     

构建湖北注册会计师行业新型管理体制的对策研究

随着我国社会主义市场经济体制的不断完善,注册会计师行业发挥着越来越重要的作用,但是目前行业的发展面临着诸多障碍因素,如何克服这些障碍因素,加快行业发展步伐,是行业内部需要研究的重要课题。本文拟在分析湖北省注册会计师行业现状的基础上,提出构建湖北注册会计师行业新型管理体制,推进行业快速发展的对策建议。湖北注册会计师行业的现状近年来,随着湖北省经济的快速发展,湖北省的注册会计师行业也得到了迅猛发展,2004年全省会计师事务所达到310家,业务收入达到3.4亿元,成为一支非常重要的社会中介力量,为全省的经济发展作出了突出的…     

Self-reliance and participation of the poor in the development process in the Third World

A self-reliant approach to Third World economic development provides a new orientation in development strategy. Its central emphasis is on meeting the basic needs of the poor and in encouraging them to participate in the development process. The author argues that this participative process is not only the answer to Third World problems but also a global necessity.     

Recent Trends in the Size and the Distribution of Inherited Wealth in the UK

In this paper, we use HM Revenue and Customs (HMRC) estate statistics and micro data from four UK household surveys to examine changes in the size, the composition and the distribution of inherited wealth in the UK over the period 1985?2010. Our findings indicate that the period under examination is characterised by a substantial increase in the flow of inheritance. This increase, which was particularly marked in the early 2000s, was mainly driven by an increase in housing inheritance, which in turn reflected the rise in house prices and, to a lesser extent, the increase in the proportion of inheritances that included housing assets. The distribution of inheritance amongst recipients became more unequal over this period. However, the inequality‐increasing effect from the greater dispersion in the distribution of inheritance was counterbalanced by the increase in the percentage of the population who received an inheritance, resulting in a small decrease in the inequality of inheritance for the population overall. Analysis of the distribution of inheritance by socio‐economic status suggests a positive association between inheritance and socio‐economic status, with some evidence suggesting that this association might have strengthened over time. Overall, however, the value of inheritance for most people is rather small and the differences across groups rather moderate.     

把握农村剩余劳动力西移的契机

本文认为，近些年，农村剩余劳动力日益膨胀，消化吸收困难，而西部大开发恰恰为农村剩余劳动力带来了新的发展契机，各级政府必须因势利导，下大力气，共同研究，协调行动，不失时机地引导经济发达地区的农村剩余劳动力有序地向西部转移，并使其在转移过程中不断发展完善。     

论决策价值化过程中的几个问题

从决策价值化的视角阐述决策中价值盲点、价值误区和价值局限对决策价值化的影响,探索针对价值盲点、价值误区和价值局限实现决策价值化的相应对策,构建实现决策价值化的理论分析框架。     

Corporate income taxation in Lithuania in the context of the EU

This paper explores Lithuania's competitiveness in the area of corporate income taxation. In order to assess how much freedom of action the country has in designing its own corporate income tax policy, the process of EU tax harmonization is analyzed by evaluating justification for tax harmonization, the major developments and the main outcomes of this process. Lithuania's corporate income tax system is compared with the systems in the other EU countries. Following a macro backward-looking approach, the paper calculates the measures of effective profit tax burden. Effective tax burden measures are computed for the whole enlarged EU. Such calculations are still rare in the economic literature.     

Managerial Choices in the Valuation of Acquired Goodwill in the UK

During the 1980s the UK regulations affecting accounting for acquired goodwill allowed managers to make accounting choices affecting recorded goodwill that best served their particular interests. This paper develops and tests the hypothesis that the proportions of purchase price assigned to separable net assets and consequently to goodwill are affected by gearing (leverage) and other considerations.     

对我国东、西部合作办学的思考

上海金专与昆明大学合作办学的方式是：昆明大学的学生在昆明大学学习两年，尔后到上海金专学习一年。上海金专为来沪学习的昆明大学学生安排专业课的学习和到实务部门实习，这对他们今后的继续求学或就业有重要作用。我国东、西部高校的合作办学，可以发挥双方的优势，拓宽学生社会实践的范围。要搞好合作办学，就要加强课程管理和学生管理，还要对合作办学进行全面规划。     

全球主要货币汇率走势:一季度回顾与后市展望

2009年第一季度在金融危机尚未见底的情况下,全球主要汇率走势起伏迭宕.后市不确定性将加大,整体看美元仍具备避险价值,欧元、英镑受经济基本面影响升值乏力,澳元存在升值潜力,日元则在套利交易萎缩、 "利率奇低"优势不再后面临进一步贬值风险.     

2005年《美国税法改革报告》之不足与焦点问题评析

2005年《美国税法改革报告》提出简化所得税方案和增长与投资税收方案两大税改方案,采取了许多积极措施来解决现行美国税法典存在的问题,但某些规定仍存在缺陷和不彻底性,一旦施行会给社会经济带来影响甚至新问题。该报告中的两大焦点——是否引进VAT以及“公平”与“效率”的博弈,值得关注。     

The demand for the audit in small companies in the UK

A recent development of the big GAAP/little GAAP debate in the UK was the proposal to raise the audit exemption thresholds for small companies to EC levels. This paper is based on a survey of the directors of 385 companies conforming to the EC definition of ‘small’. The study investigates whether the three size criteria in company legislation (turnover, balance sheet total and number of employees) are appropriate and sufficient proxies for the demand for the audit by developing and testing a number of theoretical models. The results found that 63% of companies would choose to have their accounts audited if they were exempt, which suggests that the majority of those affected by the proposed increase consider the benefits outweigh the costs. It was found that turnover alone could represent size, but that size was less important than the directors' perceptions of the value of the audit in terms of improving the quality of information and providing a check on internal records. Agency relationships with owners and lenders were also found to be significant influences on the demand for the audit in companies of the size studied.     

Contracting in the shadow of the law

Economic models of contract typically assume that courts enforce obligations based on verifiable events (corresponding to the legal rule of specific performance). As a matter of law, this is not the case. This leaves open the question of optimal contract design given the available remedies used by the courts. This article shows that American standard form construction contracts can be viewed as an efficient mechanism for implementing building projects given existing legal rules. It is shown that a central feature of these contracts is the inclusion of governance covenants that shape the scope of authority and regulate the ex post bargaining power of parties. Our model also implies that the legal remedies of mistake, impossibility and the doctrine limiting damages for unforeseen events developed in the case of Hadley v. Baxendale are efficient solutions to the problem of implementing complex exchange.     

“十五”期间我国财政风险分析与防范

“十五”期间，我国在积极运用财政政策的同时，应该注重防范财政风险，可采取的措施包括挖掘财力增长潜力，增加抵御风险能力，实施投资项目法人责任制，防范政府投资风险，建立国债偿债资金，降低国债风险等。     

中小城市营运车辆税收征管存在的问题及对策

中小城市营运车辆税收征管存在的问题 (一)运输市场车辆管理机制的转换使税源由相对集中转为分散。1990年以前,客货运车辆按其隶属关系划分主要有三类:第一类是各类国有、集体性质的专业运输公司(队、站)拥有的专门从事运输业务的车辆;第二类是各生产经营企业拥有的为本企业生产经营服务的车辆;第三类是个人拥有,但挂靠在各类企事业单位的车辆。这一时期,税收征收方式为:各运输公司(队、站)、企事业单位拥有的车辆由这些单     

2004年上半年国际国内宏观经济金融走势分析

本文对2004年上半年国际国内经济金融形势进行了较为全面和深入的分析.从全球经济走势来看,世界经济已进入新一轮的稳固增长期,美日欧等主要经济体以及亚洲国家和地区的经济复苏普遍有力,国际金融市场在经济复苏的有利影响下也呈总体向好态势,国际经济金融走势对我国经济的影响日益深化.从国内经济形势来看,当前宏观调控已经取得明显成效,但经济仍在高位运行,粗放的经济增长方式没有发生根本改变,消费增长缓慢制约了经济的健康发展,商业银行中长期贷款的增长速度偏快.本文还在国内经济形势分析的基础上对下半年的财政与货币政策走向进行了预测.