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1.
城乡差别是发展中国家共同面临的重大现实课题.推进城乡统筹发展始于工业化中期,世界各国为之进行了艰辛的探索实践,积累了许多成功经验,诞生了许多来自实践探索的理论.美日韩等国模式堪称城乡统筹发展经典,对我国正在推进的城乡一体化具有借鉴意义.  相似文献   

2.
城乡统筹建设中金融发展的三个视角   总被引:5,自引:0,他引:5  
本文对城乡统筹建设中金融发展问题的研究思路进行了总结.从如何实现金融业的城乡统筹发展、金融如何促进经济的城乡统筹、如何建立现代农村金融体系三个问题着手提出三个研究视角,简要分析城乡统筹建设中金融发展问题.为后续更加深入的研究提供参考.  相似文献   

3.
本文拟从龙岩市城乡统筹发展现状与差距的"四个扩大"和"二个明显"入手,从政策方面和金融方面具体分析了城乡差距拉大的根本原因及抑制城乡统筹发展的外在约束,进一步明确了城乡统筹发展的实质、统筹城乡发展的核心和统筹城乡发展的重点,进而提出构筑城乡统筹发展金融支持平台的政策性建议.  相似文献   

4.
论商业银行的科学发展观   总被引:13,自引:0,他引:13  
所谓发展观,是关于发展的本质、目的、内涵和要求的总体看法和根本观点。中国共产党第十六届三中全会提出了“坚持以人为本,树立全面、协调、可持续的发展观,促进经济社会和人的全面发展”;按照“统筹城乡发展、统筹区域发展、统筹经济社会发展、统筹人与自然和谐发展、统筹国内发展和对外开放”的要求,推进各项事业的改革和发展。笔认为,在商业银行树立科学的发展观,就是要树立有效的、  相似文献   

5.
党的十六届三中全会就中国未来的发展做出了许多新的思考,为当今社会的全面发展进行了新的战略部署,特别是提出了科学的发展观,要求按照“统筹城乡发展、统筹区域发展、统筹经济社会发展、统筹人与自然和谐发展、统筹国内发展与对外开放”的“五个统筹”,坚持以人为本,树立全面  相似文献   

6.
本文对城乡统筹建设中金融发展问题的研究思路进行了总结。从如何实现金融业的城乡统筹发展、金融如何促进经济的城乡统筹、如何建立现代农村金融体系三个问题着手提出三个研究视角,简要分析城乡统筹建设中金融发展问题,为后续更加深入的研究提供参考。  相似文献   

7.
在综合运用层次分析法(AHP)与灰色关联度分析法(GCA)对重庆城乡统筹发展水平进行综合测度的基础上,构建向量自回归模型(VAR)对财政支农、农村金融发展与城乡统筹之间的关系进行实证研究。研究表明,财政支农、农业投资、农业贷款等与城乡统筹度间存在协整关系,财政支农对城乡统筹度的影响效应为负,农业投资、农业贷款对城乡统筹度的影响为正。进一步方差分解表明,城乡统筹度自身的变动对其自身的贡献率一开始较为显著,但随着滞后期限的增加而逐步递减。财政支农、农业投资对城乡统筹度的贡献率是一个逐步递增的过程。  相似文献   

8.
本文结合新乡市统筹城乡发展新农村建设实践和国外统筹城乡发展资金的做法,提出了符合我国国情的新农村建设的思路和措施。  相似文献   

9.
十六届三中全会提出了“坚持以人为本,树立全面、协调、可持续的发展观,促进经济社会和人的全面发展”的科学发展观,强调要按照“统筹城乡发展、统筹区域发展、统筹经济社会发展、统筹人与自然和谐发展、统筹国内发展和对外开放”的要求推进各项事业的改革和发展。科学发展观已  相似文献   

10.
统筹城乡发展,就是通过统一城乡规划,打破城乡分割的体制和政策,加强城乡间的基础设施和社会事业建设,促进城乡间生产要素流动,逐步缩小城乡差别,使城市更像城市,农村更像农村,实现城乡经济、社会环境的和谐发展.但这条道路依旧困难重重,还存在诸多的不足.本文以四川阆中市为例,阐述在统筹城乡发展过程中存在的问题和应对措施.  相似文献   

11.

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.  相似文献   

12.

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.  相似文献   

13.
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.  相似文献   

14.
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.  相似文献   

15.
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.  相似文献   

16.
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:1 Submissions must be original  相似文献   

17.
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.  相似文献   

18.
China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...  相似文献   

19.

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.  相似文献   

20.
The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory.  相似文献   

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