国有企业改制引入政府审计监督浅析

当前,随着国有企业改制的进一步深入,一些会计信息失真、独立审计失败以及由此带来的国有资产流失等问题不断出现,严重影响着我国国有企业改制的质量与效果。然而,人们在研究解决问题的方法时却往往忽视了政府审计在国有企业改制中的作用。本文提出将政府审计监督引入国有企业改制的设想,以期为解决国有企业改制中独立审计失败、国有资产流失等问题提供一条新的解决思路。     

全民所有制企业公司制改制账务调整会计处理

国有企业公司制改制是深化国有企业改革的重要内容。国有企业公司制改制过程中,需要在资产清查、资产评估、改制评估基准日至改制完成日利润增减值、改制后新企业股东投入等阶段进行会计调整处理。本文分析了企业在以上四个阶段账务调整相关的会计处理、企业改制完成后调账建账处理的两种方式和企业改制账务调整会计处理注意事项,以期为解决全民所有制企业改制过程中账务调整会计处理问题提供参考。     

浅析国企改制中的公司治理问题

在我国社会和经济不断发展的背景下,各行各业面临的竞争越来越激烈,国有企业也是一样,在激烈的市场竞争中,国企想要寻求发展,就一定要加强国企改制,完善公司治理。现阶段我国国企改制不断推进,在国企改制中做好公司治理意义重大。但是从目前的情况来看,很多国企在改制过程中,存在公司治理方面的不足。本文对这些不足进行了简要分析,同时提出了国企改制在做好公司治理方面的有效措施,在为公司治理提供一定的参考,促进我国国有企业改制的顺利进行。     

授权经营方式取消为好

上世纪90年代以来,为适应国有企业改制的需要,国有企业改制及上市所涉及的土地资产分别采用出让、租赁、作价出资(入股)及授权经营方式.特大型国有企业大都采取了授权经营方式处置土地资产.     

国有企业股份制改制的问题及对策

近几年来，随着我国现代企业制度的建立，国有企业加快了股份制改制的步伐，有力地推动了经济体制改革和经营机制的转换，增强了企业活力，创造了新的经济增长点。但是，随着市场经济的发展完善，国有企业在股份制改制过程中的一些深层次的问题也日益暴露出来，亟待采取对策解决。一、国有企业股份制改制过程中存在的问题（一）体制的错位。一些国有企业在股份制改制后，没按《公司法》的要求，建立现代企业法人治理机构，而是习惯于传统的管理体制，或者是上级行政机关任命和指派经营者，或者是仍旧委托给原经营班子。虽然企业名义上股东会…     

国有企业改制后政府审计面临的问题

国有经济一直都是我国国民经济的重要组成部分,国有企业改制之前,国有企业审计一直是我国政府审计的重要内容之一。随着国企改革的进一步深入,政府审计对国有企业的审计监督面临着三大问题：（一）政府审计对改制后国有参股企业进行审计的法律保障不足;（二）政府审计与其他国有企业监管部门职能交叉;（三）政府审计与社会审计的关系难以处理。本文通过分析上述问题,对政府审计如何有效监管改制后的国有企业提出相应对策建议。     

国有大型企业已到整体改制期

我国国有企业的改革措施,一向是历史选择的结果。上个世纪90年代中期,囿于当时情势,采取了“局部改制、分拆上市”的改制模式。现在,随着各项改革措施的推进以及局部改制模式弊端的出现,在大型国有企业推行“整体改制、整体上市”的时机已经成熟。     

国有企业改制要抓住本质

国有企业改制要抓住本质中国社科院王保树研究员撰文指出：国有企业改制要抓住本质。国有企业改建为公司还需要解决以下问题：一、国有企业改建为公司的目的是什么？国有企业改建公司，就是要使企业既有法人之名又有法人之实。第一，依照《公司法》的规定，公司与股东（包...     

多种方式并举--镇海石化总厂是这样盘活土地资产的

在国有企业改革进程中，大型国有企业的改革一直是重中之重。从实际出发，盘活大型国有企业的土地资产，是当前推进和完善大型国有企业改革的重要举措。整体改制，企业土地资产需显化中国石化镇海炼油化工股份有限公司（简称镇海炼化）的前身是成立于１９７４年的浙江炼油厂，１９８３年成为中国石油化工总公司直属企业，后更名为中国石化镇海石油化工总厂。１９９３年，镇海石油化工总厂被确定为国企改制试点单位，拟整体改制为在香港上市的Ｈ股股份有限公司。１９９４年６月，镇海石油化工总厂作为唯一发起人以发起设立方式创立镇海炼油化…     

划拨土地使用权当属产权

误会频发2008年6月有关部门查处北方某市国有企业改制中土地违法案件一桩。案由是该国有企业在改制中,采用出让方式处置划拨土地使用权,该宗地的市场评估价约上亿元,但土地出让金却只缴了几千万。有关部门认为这造成国有资产的严重流失,所以要追究企业和有关部门的责任。而当     

The Effect of the Structural Adjustment Program on the Output,Prices and Exports of Major Agricultural Export Crops in Nigeria

The primary objective of this paper is to examine changes in the level of output, prices and exports of major export crops resulting from the Structural Adjustment Program (SAP) in Nigeria. THere two main sources of data: the Central Bank of Nigeria (CBN) through its annual reports, Economic and Financial Review, and the Nigerian Federal Office of Statistics (FOS) through its Trade Summaries. Although the SAP led to appreciable increases in output and producer prices, its effects on exports were insignificant. The implications of these for the implementation of the program are explored.     

Application of an ecosystem function framework to perceptions of community woodlands

Owners, local residents, government, and conservation organisations can express divergent preferences in the development and management of local woodlands. The perceptions of these four groups were examined, in the context of three community woodlands in Eastern England, using an ecosystem function framework. In a pilot study, residents were able to allocate a relative importance to woodland ecosystem services which were then related to “regulation”, “habitat”, and “production” or “information” functions. However residents also placed importance on negative services or “dis-services” associated with the woodland ecosystem. Therefore a fifth category of “dis-services” was included in the main survey which included 84 local residents, three woodland owners, three government institutions, and six representatives from conservation groups. Each of the four groups placed greatest importance on services associated with habitat (16–39% of the total importance) and information (30–50%) functions suggesting, in this example, mutual interest in the use of woodlands as a habitat or recreational resource. By contrast a potential area of difference was the particularly high importance placed by one owner on dis-services such as fly tipping. In addition the woodland owners placed higher importance (10–20%), than local residents and conservation groups (7–9%), on the productive services of the wood. This suggests a need for communication when production-related operations affect recreation. The ecosystem function framework appears to be a useful approach for highlighting potential tensions and areas of mutual interest in the management of semi-natural ecosystems.     

土地学科的建设和发展——"土地学科发展规划研讨会"综述

中国土地科学学科发展已取得很大成就,表现为专业教育和人才培养成绩突出、初步形成学科体系、取得大批研究成果.而存在的问题主要是基础理论研究欠缺、独特的土地科学研究方法体系尚未形成、研究角度单一、学术交流质量不高和学科带头人的影响力不足.土地科学学科发展目前面临着巨大的机遇和挑战,应明确土地科学学科发展的基本思路、发展目标及2010-2020年的主要建设任务和保障措施.     

Revealing different understandings of soil held by scientists and farmers in the context of soil protection and management

This paper aims to analyse and draw together results from similar studies in England, Switzerland and France which investigated farmers’ understanding of soil and compared it with that of scientists, researchers and advisors (collectively called scientists in this analysis). A range of methods were used across the three studies and different theoretical approaches, looking at forms of knowledge, local practice of knowledge production and conceptions of reality, were employed to explain the results. Despite the different contexts, methodologies and theoretical approaches in the three studies, the results reveal similar patterns of difference in farmer and scientist understanding of soil. In the English study, farmers demonstrate a ‘know-how’ form or intuitive working knowledge of soil while advisors rely on scientifically established forms of ‘know-why’ and seek to understand and explain soil processes. Similarly in the Swiss study farmers’ and scientists’ differing perceptions are directed and shaped by their respective aims, methods and context of work. In the French study, farmers and researchers are shown to have different conceptions of soil, they attribute different meaning to the same activities, and use different words and language to describe the same features. In all three studies understanding is shown to be cultural and contextual, as such an integrative theoretical framework is proposed.     

An evaluation framework for earthquake-responsive land administration

In recent years earthquakes and their secondary hazards have claimed the largest number of lives of all large natural disasters. Some of the world’s most earthquake-prone zones are also areas of high population density. The impact is magnified by vulnerability factors including non-enforcement of building codes, knowledge gaps, urban poverty and poor governance capacity to manage and reduce earthquake risks. Poor security of land tenure and property rights increases the vulnerability of people and affects their ability to respond to natural disasters.Earthquake recovery and reconstruction provides very significant challenges for land agencies, with these challenges differing from one country to the next due to differences in the local context. Drawing on contrasting case studies in Haiti, Nepal and New Zealand this paper identifies the common post-earthquake land administration functions and challenges that may apply to many contexts. These lessons provide land agencies and other key stakeholders with a summary of the challenges an earthquake poses for land administration at different post-disaster stages. We also discuss the policy and regulatory, institutional, operational and preparedness lessons for land administration. From these lessons we propose a framework for evaluating the earthquake-responsiveness of a land administration system. This framework can be used by a land agency in an earthquake prone region, or where an earthquake has recently occurred, to assess what challenges to land administration might occur in the event of an earthquake, and the preparedness of their land administration system.     

森林生物多样性评价模型的改进

针对2002年的评价模型中的不足,提出了新的改进后的森林生物多样性变化的评价模型,并在我国第六次森林资源清查(1999～2003)资料的基础上,对1973～2003年我国森林生物多样性的变化进行了补充评价。评价结果表明:我国森林生物多样性的压力越来越大,压力指数由1973年的100,上升到2003年的199.10,上升了1.99倍;森林物种多样性总体的下降趋势已有一定幅度的改变,森林物种多样性指数增加了31.12%。森林生态系统多样性和森林生物多样性先逐渐上升,尔后又下降,第六次森林资源清查时又有所恢复,并分别上升了4.67个百分点和17.90个百分点。     

Evaluating Alternative Policy Responses to Higher World Food Prices: The Case of Increasing Rice Prices in Madagascar

Higher world food prices have led many developing countries to adopt policies to mitigate the impact on low-income households. This article sets out a partial equilibrium framework to evaluate the efficiency, distributional, and revenue implications of alternative policy responses. The model is applied to evaluate tariff reductions and targeted transfers in Madagascar. Although lowering tariffs generates substantial efficiency gains, these accrue mainly to the top half of the welfare distribution, and poor net sellers are actually worse off. Developing a system of targeted direct transfers to poor households is likely to be a substantially more cost-effective approach to poverty alleviation.     

转变地质工作发展与服务方式的实践和建议

天津市地矿局注重加快转变经济发展方式,发挥地质工作优势,推进低碳清洁能源的开发利用创新和技术进步,紧紧依托地质工作的人才、技术和行业优势,加大清洁环保资源的勘查、研究、开发、利用。针对天津市水资源缺乏的情况,积极加强后备和应紧水源勘查。按照“两种资源,两个市场”的思路,通过实施中外合作勘查项目,以境外勘查工作为载体和平台,实施引进来和走出去战略,为天津市经济社会发展提供地质技术支撑。     

Trust-A monolithic panacea in land use planning?

Although trust research has been extensive and substantial, the constitution and actual merits of trust in land use planning remain nebulous. What do participants of a local land use planning process actually mean when they say they trust the planning committee? How important is participants’ trust in the planning committee in shaping their perceptions of the planning process and their cooperation in it? To explore the everyday meaning of trust in the specific context of local land use planning, semi-structured interviews with the participants of a local planning project in Switzerland were conducted (n = 9). Based on these results, the constitution and the relevance of trust in the responsible planning committee among a wider circle of participants were assessed (n = 66). The results show that participants trust the planning committee if they perceive its members as competent, honest, open, fair, reliable, reciprocating, respectful and committed. Interestingly, a considerable part of trust in the planning committee hinges explicitly on whether the committee incorporates the personal interests of the participant. Trust is indeed vital to participants’ belief that a meaningful discussion and cooperation with the members of the planning committee is possible. However, trust is neither a guarantee for people's approval of planning decisions nor for their cooperation. One implication of the findings is that in order to evaluate trust-building practice comprehensively, it is necessary to first understand the specific everyday meaning of trust for ‘real people’ in real planning processes.     

Agrarian Poverty,Nutrition and Economic Class – A Study of Gujarat,India

This paper analyses poverty and calorific undernourishment in the Indian state of Gujarat, where high and market‐led industrial growth has resulted in rapid economic improvement. The study is carried out through a combination of secondary and survey‐based data. We conclude that the neoliberal agenda of uncontrolled, outward‐looking growth has not resulted in significant reduction of poverty or malnourishment in rural areas. Furthermore, while land ownership is officially used as a proxy for wealth distribution, class position appears a better predictor of poverty status in the rural areas than landownership per se. At the policy level, there is a need to revive the agrarian economy and create new non‐agricultural assets, and the primary focus in the state must shift to the distribution of created assets rather than a single‐minded focus on growth.