通过金融改革促进经济增长方式转变

我国早在“九五”计划中就已明确提出，要实现从粗放增长到集约增长的根本性转变。尽管如此，中国的每一次经济加速都会很快面临资源瓶颈，出现资源紧张，经济过热等经济运行中的矛盾和问题，政府不得不采取相应的措施进行宏观调控，推进结构调整和经济增长方式转变。     

政策信息窗

“九五”计划框架已基本拟定 我国“九五”计划框架已基本拟定,有以下八个方面: ——“九五”期间发展目标是达到小康水平,即人均国民生产总值按1980年比价达到1300美元左右 ——将提高国民经济整体素质和效益放在经济工作的首位,经济增长速度调控目标定为89％。加大对科技的投入,初步实现经济增长方式从数量扩张型向质量提高型,从粗放速度型向集约效益型的转变。     

经济增长方式转变与企业绩效评价体系：基于EVA视角的分析

一、促进经济增长方式转变，企业绩效评价体系须完善 经济增长方式的转变是解决当前我国经济发展面临的突出问题的需要，也是构建社会主义和谐社会的迫切需要。粗放型增长表现为主要由生产要素数量的增加而引起的增长；集约型增长表现为主要由资源使用效率的提高而引起的增长。在集约型增长方式下，生产效率的提高可以不断缓解和克服经济增长的瓶颈。贯彻落实科学发展观，转变经济增长方式，实现又好又快发展，意味着经济增长由主要依靠增加资源投入带动向主要依靠提高资源利用效率带动转变，由主要依靠资金和物质要素投入带动向主要依靠科技进步和人力资本带动转变，也就是由高投入、高消耗、高污染和低产出、低质量、低效益向低投入、低消耗、低污染和高产出、高质量、高效益转变，由单纯数量扩张型向质量效益型转变。因此，切实把经济增长方式由粗放型转向集约型，可以加快构建社会主义和谐社会的进程。     

中国经济发展战略的转变与物流现代化

中国政府明确提出,要实现经济发展战略目标的两个转变：一是要实现经济体制从计划经济向市场经济体制的转变,二是实现经济发展从粗放型向集约型的转变。实现这两个转变既关系中国经济发展的方向,也关系中国经济增长的质量。而如何实现两个转变,则涉及到经济活动的各个方面,其中物流的现代化是至关重要的一个环节。在中国,物流的发展及其现代化,与所有国家的发展历程一样,是经济发展从粗放走向集约的必由之路。     

调整思路,转变方式,推动县域招商引资实现新突破——招远市招商引资工作的思考与建议

近两年来,随着出口形势的进一步严峻和世界范围的经济萎缩,招商引资面临着从感性招商向理性招商、随机性招商向必然性招商、综合性招商向专业性招商的转变。如何把握关键点、选准切入点,引导招商引资从粗放向集约转变,是各级政府,特别是县级城市必须认真思考的问题。     

进一步提高货币政策的有效性

当前我国的经济发展要努力实现两个根本转变 ,即经济增长方式由粗放速度型向集约效率型转变 ,市场经济体制由初级买方型向成熟买方型转变 ,并完成经济结构的战略性调整。据此 ,当前我国宏观经济政策的着眼点 ,一是把努力扩大社会有效需求作为出发点 ;二是面向市场需求 ,依靠科技创新使产业结构进一步高度化 ,以支持经济有效增长为重心 ;三是要保障经济安全 ,特别是金融安全。为此 ,必须进一步发挥货币政策的作用 ,努力提高货币政策的有效性。　　一、金融要支持经济的有效增长1 新经济时代仍应强调保持货币供求均衡有效的货币政策是通过货币…     

金融支持山西低碳经济建设研究

山西是能源大省也是能耗大省,资源禀赋决定了山西重化工的产业结构和粗放的经济增长方式。经过多年的开发,山西生态环境遭到严重破坏,资源利用程度低、抗风险能力弱等资源型经济深层次矛盾日益突出,因此,加快山西经济发展方式转变和经济结构调整,实现资源型经济转型发展势在必行。本文通过金融支持山西低碳经济建设中存在问题进行分析,结合山西实际提出发展低碳经济应采取的对策建议。     

促进经济发展方式转变的财税政策选择

一、经济发展方式转变的目标体系经济发展方式转变可以通过与经济增长方式转变相比较进行界定,前者不仅包含经济增长方式的转变,即从主要依靠增加资源投入和消耗来实现经济增长的粗放型增长方式,转变为主要依靠提高资源利用效率来实现经济增长的集约型增长方式,而且包括产业结构优化升级、经济运行质量和效益提高、降低消耗、改善资源和生态环境保护以及经济、社会、自然发展的协调与和谐等。因此,经济发展方式转变的目     

我国促进经济发展方式转变的税收政策及其作用分析

加快转变经济发展方式是关系国民经济全局紧迫而重大的战略任务。加快转变经济发展方式主要表现在三方面：在需求结构上,促进经济增长由主要依靠投资、出口拉动向依靠消费、投资、出口协调拉动转变;在产业结构上,促进经济增长由主要依靠第二产业带动向依靠第一、第二、第三产业协同带动转变。在要素投入上,促进经济增长由主要依靠增加物质资源消耗向主要依靠科技进步、劳动者素质提高、管理创新转变。     

关于基层行推进经营发展方式转变的思考

在经济由非常态向常态运行的转变过程中,中央政策导向已明确由"保增长"向"调结构"转变,并提出转变经济发展方式刻不容缓.中国工商银行总行党委在去年末的发展战略研讨会和年初工作部署上要求,要更加注重通过发展方式转变和结构调整来推进经营转型.商业银行转变发展方式,就是要从传统的、粗放的、单一的业务增长模式转向科学的、精细的、多元的经营发展模式上来.     

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:     

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Aims and Scope

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