吉林省农业产业化组织模式的完善与创新

吉林省是较早实施农业产业化的地区之一,目前农业产业化组织模式有了一定的发展,但是总体上看,现有的农业产业化组织模式还不能完全适应市场化和国际化的新形势。针对吉林省农业产业化发展及其组织模式存在的问题,吉林省应从龙头企业 中介组织 农户、龙头企业 银行 农户、龙头企业 科研院所 企业农户等方面进一步完善和创新农业产业化组织模式。     

关于松原市创新农业生产经营体制的调查报告简

吉林省松原市现有人口290万,其中农业人口209万,耕地125万公顷,人均占有耕地0.598公顷。在耕地有限的条件下,要持续大幅度提高农民收入,必须在创新农业生产经营体制上做文章,在发展现代农业上下功夫。带着这样的问题,市农委、市财政局重点对创新农业生产经营体制问题进行了调研。一、发展现状近年来,松原市在创新农业生产经营体制上进行了积极探索,取得了一定的经验和成效。(一)培育了一批创新主体1.农业产业化龙头企业不断壮大。近年来,我市依托丰富的农业资源,大力培育发展龙头企     

新农村建设与政策性金融支持的思考

我国新农村建设的基本特征 (一)逐步建立现代农业生产和经营方式,实现产业化的新农村.农业生产规模经营是现代农业建立的前提,要实现传统农业向现代农业质的转变,就必须使农业资源配置呈现良性互动;表现为农业剩余劳动力流出和现代资本信息流入农业部门,即土地适度规模经营和实现农业产业化.走农业产业化之路是在我国有限的农业资源的条件下实现农业生产发展、农村经济繁荣的根本途径,这是在发展农业的实践活动中得到了充分证明的.实现农业产业化,就是根据市场对农产品的需求,按照不同区域农业资源特点和条件,选择一定的品种实行规模生产,深度开发,链式经营,循环发展.通过产业化促进农村分工分业,开展专业化生产,扩大农业生产规模,提高农产品的生产能力、营销能力和市场竞争能力,实现农业的跨越式发展.     

关于松原市创新农业生产经营体制的调查报告

<正>吉林省松原市现有人口290万,其中农业人口209万,耕地125万公顷,人均占有耕地0.598公顷。在耕地有限的条件下,要持续大幅度提高农民收入,必须在创新农业生产经营体制上做文章,在发展现代农业上下功夫。带着这样的问题,市农委、市财政局重点对创新农业生产经营体制问题进行了调研。一、发展现状近年来,松原市在创新农业生产经营体制上进行了积极探索,取得了一定的经验和成效。(一)培育了一批创新主体1.农业产业化龙头企业不断壮大。近年来,我市依托丰富的农业资源,大力培育发展龙头企     

农业产业化发展与农行信贷策略取向——对钟祥市农业产业化发展情况的调查

农业产业化是农村经济实行"两个根本转变"的重要途径,它的兴起必将带动整个农村经济的飞跃发展。究竟农业产业化对农业银行业务经营有何影响,农业银行如何调整信贷策略,支持农业产业化发展?带着这一问题,我们对全国效益农业县(市)之一的钟祥市进行了专题调查,借此略抒管见。一、农业产业化发展现状钟祥市是湖北省唯一的全国效益农业县(市),农业综合实力一直位居全省前茅。近年来,该市农业银行适应农业和农村经济改革的发展需要,在大力支持乡镇企业的同时,积极支持农     

县(市)个人住房贷款特点、风险及其控制

一、县(市)个人住房贷款特点 县(市)个人住房贷款的特点是依据县(市)个人住房状况、经济条件,区域大小与大中城市相比较不同而产生.据笔者分析:一般县(市)以农业经济为基础,工商企业以中、小型为主,县城区域小,经济比较落后.人均收入相对较低,城镇住房造价也相对应.     

县域金融支持农业产业化的制约因素及对策思考——对常德市县域金融支持农业产业化的现状调查

农业产业化是改造传统农业,实现农业现代化的有效途径。为了解常德市县域农业产业化发展的金融支持情况,近期,我们对常德市7个县(市)进行了实地调查,调查结果表明:近年来,县域农业产业化快速发展,对县域经济发展起到了积极推动作用,金融在支持农业产业化发展中成效显著,但受多重因素制约,仍无法完全满足产业化发展过程中的有效资金需求,制约了农业产业化的进一步发展壮大。     

农村金融与农业产业化经营关系研究——以山东省为例

在农村经济的发展过程中,农村金融与农业产业化经营的关系不应只局限于研究农村金融对农业产业化的支持作用,更应看到农业产业化对农村金融的影响。随着农业产业化发展,资金供给方金融机构提供资金需求方的乡镇企业、农户所需资金支持,但是随着资金需求扩大、农业产业化所涉及的主体不断发展,农村金融的发展同样受到农业产业化的影响。本文由资金需求方农业产业化主体(乡镇企业、农户、龙头企业)出发研究农村金融与农业产业化经营的关系:首先对2014年山东省17市的横向数据分析,得出农业产业化经营的深化对农村金融发展的促进作用;然后从资金需求方农业产业化主体角度分析农业产业化的深化对农村金融的发展起到促进作用,并指出农业产业化及农村金融存在的问题;最后得出如何在需求方(农户、龙头企业)进行相关的改善,并得出相关建议和措施。     

金融支持农业产业化发展的路径与对策研究——以农业银行吉林省分行为例

中国农业银行吉林省分行面对“三农”和县域的省情、行情，致力于有效提升“三农”和县域金融服务的市场竞争力、价值创造力。本文回顾了农业银行吉林省分行近年来支持农业产业化发展取得的成效，通过对农业产业化发展面临的机遇、方向和挑战的分析，对支持农业产业化发展提出相应的对策及建议。     

农业产业化的本质含义与科学依据

在我国发展社会主义市场经济条件下,提出稳步推进农业产业化的问题,这不仅是一个涉及农业农村改革和发展的重大实践问题,同时也是一个关系到如何认识农业与工业不同条件下结合及其发展趋势的理论问题。本文拟就农业产业化的本质含义与科学依据(含理论依据和实践依据),作一些探讨,以就教于理论工作者和实际工作者。一、农业产业化的本质含义现在,对农业产业化的定义,有多种多样的表述。其中,常见且颇有代表性的是以下一种定义:农业产业化,是在市场经济条件下,以家庭经营和适度规模经营为基础,将农业的产前、产中,产后诸多环节联结为一个完整的产业系统,实现种养加、产供销、贸工农一体化经营,提高     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

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,auditin...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Bayesian Risk Management for Equity-Linked Insurance

This paper describes how to apply Markov Chain Monte Carlo (MCMC) techniques to a regime switching model of the stock price process to generate a sample from the joint posterior distribution of the parameters of the model. The MCMC output can be used to generate a sample from the predictive distribution of losses from equity linked contracts, assuming first an actuarial approach to risk management and secondly a financial economics approach. The predictive distribution is used to show the effect of parameter uncertainty on risk management calculations. We also explore model uncertainty by assuming a GARCH model in place of the regime switching model. The results indicate that the financial economics approach to risk management is substantially more robust to parameter uncertainty and model uncertainty than the actuarial approach.     

The historical significance of the revaluation of fixed assets in Japan's state-owned railway system, 1955-6

The Government Railways of Japan (GRJ) established a fixed assets accounting system on the accruals basis after the Second World War. The revaluation of tangible fixed assets was indispensable for GRJ's introduction of depreciation in 1948. GRJ scheduled the revaluation to secure a reasonable depreciation expense, because the company had applied the replacement method to all tangible fixed assets since its foundation in 1869. At the same time, GRJ assumed the balance of the revaluation reserve account to be a means of dealing with possible future accumulated losses.     

Effects of speculation and interest rates in a “carry trade” model of commodity prices

The paper presents and estimates a model of the prices of oil and other storable commodities, a model that can be characterized as reflecting the carry trade. It focuses on speculative factors, here defined as the trade-off between interest rates on the one hand and market participants' expectations of future price changes on the other hand. It goes beyond past research by bringing to bear new data sources: survey data to measure expectations of future changes in commodity prices and options data to measure perceptions of risk. Some evidence is found of a negative effect of interest rates on the demand for inventories and thereby on commodity prices and positive effects of expected future price gains on inventory demand and thereby on today's commodity prices.