以“三个代表”重要思想为指导 努力抓好农业银行新业务拓展工作

“三个代表”重要思想是我党第三代领导核心江泽民同志提出的治党方略,治国方略,已经成为指导我国各行各业的重要理论认真学习贯彻“三个代表”重要思想,对农业银行开展业务,特別是农业银行拓展新业务有着重大的指导作用     

加强大学生诚信教育大力营造校园和谐环境

构建社会主义和谐社会,是我党在新时期提出的治国理念和治国方略。和谐校园是和谐社会的有机组成部分,构建和谐校园既是构建社会主义和谐社会这一治国理念和方略的贯彻与实施,也是当前高校现实的客观需要。因此,我们必须充分认识在大学生中开展诚信教育不仅是构建和谐校园的必然要求,而且我们作为高校纪检的组织要进一步展示优势,认真履行纪检教育职能,加强大学生的诚信教育,在构建和谐校园过程中发挥作用。     

时代呼唤德治与法治相结合

改革开放以来，随着社会主义市场经济体制的逐步建立，我国法治建设也取得显成效，有关社会主义市场经济的法律体系初步形成。“依法治国”正成为全社会的共识并载入宪法，成为根本的治国方略。最近江泽民同志又提出“以德治国”的治国方略，这是执政党治国方针上的又一大推进，是对马列主义、毛泽东思想及邓小平理论的又一发展，它预示着执政党执政经验的进一步成熟。提出“以德治国”，主张“德治”和“法治”相结合，协调并运用好“德治”与“法治”必将对推动我国的经济、政治、化建设、实现国家振兴产生重要而深远的影响。     

浅议法治、德治与反腐倡廉

我国社会主义市场经济步入了新的发展时期,在深刻总结国内外治国经验的基础上,在反腐倡廉不断深入开展的关键时刻,以江泽民同志为核心的党的第三代领导集体提出了“依法治国”与“以德治国”相结合的治国方略。今年初,胡锦涛同志在中纪委三次全会上发表讲话,强调大力弘扬求真务实精神,大兴求真务     

抓好“以德治国” 促进廉政建设

江泽民同志向全党、全国提出的“以德治国”战略方针，是马列主义与我国实践相结合的理论创新，“德，国之基地”。在社会主义市场经济条件下，把加强道德建设作为治国方略提出，是建设有中国特色社会主义的需要，是依法治国的需要，是搞好党风廉政建设的需要。     

坚持依法行政 提高监管水平

依法治国是党的“十五大”确立的治国基本方略。依法行政是依法治国基本方略的核,‘和关键。在我国现有法律体系中,80%的法律法规要由行政部门去实施,世贸组织95%的规则是约束政府的。行政部门的行政执法活动对经济和社会的稳定与发展、对公众权益的平衡与保障的影响最明显。依     

编辑手记

2007年是"依法治国,建设社会主义法治国家"的治国方略提出十周年。十年来,中国特色社会主义法律体系已经基本形成,各法律部门所需法律已经基本齐备。同     

加强制度建设是推进依法行政的基础——财政部会计司负责人就相关会计规章修订事宜答记者问

党的十一届三中全会以来，我国社会主义民主与法制建设取得显著成绩。党的十五大在总结历史经验的基础上，确立了依法治国、建设社会主义法治国家的基本方略，九届全国人大二次会议将这一治国方略载人宪法。党的十六大和十六届三中全会又把依法治国、依法行政作为全面建设小康社会、完善社会主义市场经济体制的重要任务。这些都为推进依法行政、建设法治政府指明了方向。     

学习习总书记系列讲话精神的若干体会与思考

正党的十八大以来,习近平同志站在全局和战略的高度,围绕改革发展稳定、内政外交国防、治党治国治军发表了一系列重要讲话,深刻回答了新的历史条件下党和国家发展的一系列重大理论和现实问题,提出了许多治国理政的新思想、新观点和新论断,体现了新一届中央领导集体的执政理念和治国方略,显示了对世情、国情、党情的深刻把握,体现了时代性、规律性、创新性的有机统一,为坚持和发展中国特色社会主义注入了新的内涵,丰富了马克思主义的理论体系。本人结合财政工作实际谈几点学习体会与思     

用“三个代表”思想指导当前金融工作

江总书记"三个代表"的重要思想,高屋建瓴、总揽全局,内涵丰富,是对党的性质、宗旨、根本任务的最新概括,是对马列主义、毛泽东思想、邓小平理论的新的发展,是新的历史时期全面加强党的建设的灵魂和重要指导思想,是我国改革开放和社会主义现代化建设的治国方略.     

资本运营的两种模式及其运作过程中应该注意解决的问题分析

资本运营的战略模式从理论上说主要分两种,一种是内部管理型战略模式,另一种是外部扩张型战略模式.两种模式具有不同的特征和实施效应,我国的企业尤其是国有企业在选择资本运营的模式时应该兼及上述两种模式的优势,并结合我国的具体国情,在企业、资本运营机构层面重点解决好机制和体制问题,同时还要发挥政府的宏观调控和政策导向作用.     

Drawdown analysis for the renewal insurance risk process

In this paper, we study some drawdown-related quantities in the context of the renewal insurance risk process with general interarrival times and phase-type distributed jump sizes. We make use of some recent results on the two-sided exit problem for the spectrally negative Markov additive process and a fluid flow analogy between certain queues and risk processes to solve for the two-sided exit problem of the renewal insurance risk process. The two-sided exit quantities are later shown to be central to the analysis of drawdown quantities including the drawdown time, the drawdown size, the running maximum (minimum) at the drawdown time, the last running maximum time prior to drawdown, the number of jumps before drawdown and the number of excursions from running maximum before drawdown. Finally, we consider another application of our methodology for the study of the expected discounted dividend payments until ruin.     

案例导学教学模式在环境学课程中的应用

当前,在促进我国高等教育内涵式发展的进程中,教学模式的改革是关键。为了提高"环境学"课程的教学质量,本文针对"环境学"课程的专业课程体系、课程特点以及现有的教学中存在的问题对案例导学教学模式的实施进行了背景分析,同时结合教学实践经验,构建了"环境学"课程案例导学教学模式体系,并制定了具体的实施方案,并对其教学效果进行了分析。     

Impact of Replacing a Defined Benefit Pension with a Defined Contribution Plan or a Cash Balance Plan

Abstract

Four pension plan conversions are examined to determine the impact on retirement benefits of workers. The study was based on interviews with top management, employee surveys, and actuarial analysis of retirement benefits under the old and new pension plans. In general, workers who leave the firm prior to the age of early retirement can expect increased benefits under the new defined contribution and cash balance plans, whereas older, more senior workers can expect to accrue smaller benefits after the plan conversions. Recognizing these potential adverse effects, the employers in our studies provided various types of transition benefits to existing workers or gave employees the choice of remaining in the old defined benefit plan. Employee surveys reveal that younger workers are more supportive of the new pension plans than are older workers. These case studies also indicate that communication by managements with their employees is very important to the successful implementation of plan conversions.     

水环境保护和经济发展研究

文章阐述了我国水污染的危害,并对我国现行的水污染防治策略进行了深入的思考。同时,对我国未来水污染防治问题提出了从规划、计划、宏观决策的源头控制,对工业污染实行总量控制,加大城市污水处理力度等对策。水污染是目前全球普遍关注的环境问题之一,控制水污染已成为人们面临的重要难题。     

Disruption of a Managed Competition Environment by Low-Ball Premium Bids

Abstract

This paper reviews the movement among multiple health plan options between 1994 and 1998 for Minnesota state employees whose work site was located in the Minneapolis/St. Paul metropolitan area. During this period the employer contribution was based on the lowest family premium bid from a qualified plan in the county of the employee’s work site. In 1995 the largest individual practice association model HMO in the state, Medica, reduced its state premium by 25%, becoming the lowest-priced option. This resulted in massive transfers of enrollees between plans. The point of this study was to estimate the risk changes that resulted from these movements between plan options. We obtained enrollment data by age and gender from Blue Cross Blue Shield of Minnesota (Blue Cross) and applied age/gender risk weight factors derived from actuarial rate tables to the Blue Cross cells. Annual changes in risk weights by 10-20% were common in a number of Blue Cross subpopulations, and in one case, by more than 50%.

The Blue Cross POS plan experienced increases in risk and went into a death spiral, while a second Blue Cross plan with a more restrictive provider network started with low risk, but experienced increases in risk when the Medica plan was withdrawn. Similar demographic data were not available from other plans offered by the state and claim costs were confidential, so the results pertain only to Blue Cross risks. The question is raised as to whether managed competition can work without some means of adjusting premium rates to the expected cost level of the enrollees of a particular health plan. All carriers seemed reluctant to guarantee premium rates after the 1994-1998 experience, and the state soon became self-insured.     

Labor Selection,Turnover Costs,and Optimal Monetary Policy

We study optimal monetary policy and welfare properties of a dynamic stochastic general equilibrium (DSGE) model with a labor selection process, labor turnover costs, and Nash bargained wages. We show that our model implies inefficiencies that cannot be offset in a standard wage bargaining regime. We also show that the inefficiencies rise with the magnitude of firing costs. As a result, in the optimal Ramsey plan, the optimal inflation volatility deviates from zero and is an increasing function of firing costs.     

Cash-Balance Plan Conversions: Evidence on Excise Taxes and Implicit Contracts

Firms that wish to switch from a traditional defined‐benefit pension plan to a defined‐contribution‐type plan have a choice between converting to a cash‐balance plan or replacing the defined‐benefit plan with a full‐fledged defined‐contribution plan. According to Ippolito and Thompson's (1999; Industrial Relations, 39: 228‐245) excise tax avoidance hypothesis, a number of firms have switched to cash‐balance plans because conversion allows the firm to avoid excise taxes on its excess pension assets. In contrast to existing studies, our evidence supports the excise tax avoidance hypothesis. Cash‐balance plan conversions also have been criticized for imposing pension losses on older employees. The implicit contract theory of pensions predicts that poorly performing firms would be the ones that would impose losses on employees. However, our evidence indicates that firms converting to cash‐balance plans typically are not poor performers.     

我国国民经济和社会发展规划评价研究综述

我国的社会主义经济建设是从前苏联援助的“一五”计划开始的,历经12个五年计划（规划）,取得了举世瞩目的发展成就。在这一过程中,我国经历了由计划经济向市场经济的伟大转型,五年计划在经济建设的基础上增添了社会发展的内容,进而向五年规划转变。“计划”和“规划”仅仅一字之差,内涵却产生了深刻的变化。发展规划较计划更具有指导性、宏观性和战略性,在评估方面具有更大的难度。研究我国发展规划的评价问题,对提高规划在国民经济和社会发展中的地位和作用具有十分重要的意义。     

CREATING VALUE AT A CONGLOMERATE: THE CASE OF THE GODREJ GROUP

This discussion with the chairman of the Godrej Group, a well-known India-based conglomerate, begins by exploring the issue of diversification versus a single-industry focus, particularly in developing countries. Mr. Godrej observes that the capital and managerial talent provided by a corporate parent can be invaluable resources in a developing economy, where such commodities are likely to be in relatively short supply. On the other hand, he notes, a conglomerate must have some underlying strategic rationale in order to create value, and a diversified company will work only "when each of its businesses is run with clear and focused accountability."
To that end, the Godrej Group recently instituted the EVA performance management framework in six of its key businesses. In particular, the management teams running those businesses are rewarded according to the terms of an EVA-based incentive plan. Each business has since seen significant improvements in capital efficiency, market share, and overall performance. The stock price of the Godrej Group's publicly held entity has more than doubled (in a flat market), and the vast majority of the employees believe that the EVA implementation has been the company's most important recent initiative. Management teams are said now to look much more carefully at options for outsourcing, contract manufacturing, eliminating bottlenecks, and even reusing old equipment at new facilities.
Perhaps the most significant change, however, is that the "improved rigor and discipline of our EVA-based capital allocation system" has permitted Godrej family members to move from operationsoriented, owner-manager functions to a broader leadership role. The EVA system has allowed them to feel more comfortable in decentralizing day-to-day decision-making because they are confident that managers and employees are all working in the shareholders' interests.