广西产业结构调整与金融支持研究

金融是现代经济的核心,是引导经济资源配置的重要动力。社会经济的发展得益于产业结构的不断调整、优化、升级,而产业结构的优化调整始终离不开金融的支持。本文系基于金融作用于产业结构调整进行机理分析的基础上,以广西产业结构发展现状作为研究对象,分析产业结构调整中金融支持方面存在的问题,最后就如何才能更好地支持产业结构调整升级给出了几点建议。     

产业结构调整与金融生态环境建设的关系研究——以张家口为例

调整产业结构,加快转变经济发展方式是现阶段我国经济社会发展的客观要求,是保持国民经济持续健康发展的必由之路。产业结构的调整升级,离不开巨额资金,离不开金融中介,金融是促进产业结构转换的直接动力,而金融的发展离不开金融生态环境。因此研究产业结构调整与金融生态环境建设的关系,深入分析二者的作用机理、共同特征,对加速产业结构优化升级,充分发挥金融支持产业结构调整的作用具有重要意义。     

农村产业结构调整中金融导向问题研究

农业是国民经济持续快速发展的重要基础.在农村产业结构调整中,金融支持尤其是农信社的信贷支持必不可少.本文分析了农村产业结构调整的"症结",并从五个方面论述了农村产业结构调整中正确的金融导向.     

金融中介发展与产业结构调整的研究—基于广西的实证分析

在我国,自然演进式的产业结构优化升级已远不能满足当前经济社会发展的需要。因而,人为调整产业结构成为产业发展的主要手段。广西正处于产业结构优化升级的关键时期,而完善的金融支撑体系则是产业结构调整的不可或缺的重要条件。基于我国直接融资渠道不畅的客观现实,以金融中介为主的间接融资主体自然成为产业结构调整的主要融资渠道。那么,金融中介的发展与产业结构调整之间是否存在必然的联系？本文以广西及其14个主要城市为样本,利用多元回归模型对广西金融中介的发展与其产业结构调整之间的关系进行了实证研究,发现金融中介的发展确实对产业结构调整产生一定的影响。     

农树产监结构调整中金融导向问题研究

农业是国民经济持续快速发展的重要基础，在农村产业结构调整中，金融支持尤其是农信社的信贷支持必不可少。本分析了农村产业结构调整的“症结”。并从五个方面论述农村产业结构调整中正确的金融导向。     

产业结构优化路径中的金融机制分析

产业链的重组将带动产业结构的优化升级。金融是现代市场经济的核心,也是实现产业结构优化升级的重要支撑和有利保障。产业结构的调整、升级离不开金融的支持。本文着重从产业链的角度出发,讨论产业链的重组对产业结构调整优化的影响,从而观察金融应如何顺应产业链的发展趋势对产业结构的优化给予支持与推进。     

金融支持地方产业结构调整中存在的问题及对策分析—以佳木斯市为例

产业结构是衡量经济发展状况的重要指标,不断优化的产业结构既为经济发展提供持久的动力,也是经济健康发展的最佳印证,而产业结构的优化需要金融的信贷支持。因此,金融对于支持地方产业结构调整、促进地方经济发展起着十分重要,     

银行信贷政策与产业结构调整--工商银行构建金融支持体系服务江苏产业结构调整的设想

产业结构的调整与优化是江苏“十一五”期间经济持续快速发展的重要环节,而高效的金融支持体系是确保产业结构调整优化的基本条件。本文分析了银行在产业结构调整中的作用和互动关系,考察了国内外银行调整产业结构的成功经验,围绕江苏产业结构现状及其“十一五”时期产业发展远景目标,提出了工商银行引导区域产业合理布局、促进金融产品组合创新、优化行业资金结构、开辟新的信贷市场领域、实现客户结构战略转型等支持江苏产业结构调整的金融路径;并剖析了银行在支持产业结构调整中的内外部制约因素,进一步提出了工商银行按照产业结构调整要求深化改革的内部措施和构建金融生态环境的外部建议。     

"十二五"时期的产业结构调整与金融助推力

"十二五"规划纲要明确了未来五年我国产业结构的调整方向。产业结构调整离不开金融业的服务和支持。"十二五"时期,金融业要以产业结构调整为导向,配合产业结构调整步伐,改变过去粗放式的经营模式,走集约化经营道路,积极服务于实体经济,助推产业结构调整不断深入。本文从产业结构和金融的结合关系入手,剖析了金融对产业结构调整的影响机制,并提出金融助推产业结构调整的相关建议。     

税收与金融视角下地方产业结构调整分析——以福建省三明市为例

产业结构是衡量一个国家或地区经济发展水平的重要标志,推进产业结构调整和优化升级是转变经济发展方式、提高经济发展质量的重要途径。本文以福建省三明市为例,阐述了近5年来三明市税收、金融与产业结构调整之间的联系及存在问题,提出促进税收、金融与经济协调发展的相关建议。     

Assessing adaptive capacity of water management organizations. The case study of the municipality of Tomave (Bolivia)

Climate change is only one of several pressure and drivers, such as natural disasters, improvements in technologies and changing customers’ behaviors that water organizations have to relate and adapt to. This places new challenges (e.g. dealing with increased exposure, vulnerability, and uncertainty) to water management and require water organizations to change their perspective on how to deal with water issues. This paper builds on a literature review to identify dimensions and criteria of adaptive capacity and presents a conceptual framework to assess organizational adaptive capacity. The developed framework has been tested within the Municipality of Tomave (Bolivia). The paper results emphasize the incapacity to transform routines as the context is changing leads to the construction of barriers and to the inability of an organization to support the process of change of the society. In addition, the study emphasis that the development of a working system based on cooperation requires first that an organization acquires skills and adapt its routines to the new working system. Furthermore, the development of a participatory process of planning and implementation of policies would help to reduce the trade-offs and conflicts related to water management. Linked to this, the development of a system for monitoring and evaluation of policies implemented organization can contribute to build an iterative mechanism so to allow a redefinition and improvement of such policies.     

中小企业信贷可得性的影响因素

本文利用中国人民银行征信系统的相关数据,实证研究湖南地区中小企业信贷可得性的影响因素,以检验银行对中小企业的贷款技术。实证结果表明:大型和跨区域性银行对中小企业未采取关系型贷款;贷款银行对中小企业的财务特征不太重视;大型和跨区域性银行对中小企业贷款主要采用信用评分技术。作者建议:第一,整合信息资源,发展独立的信用评估机构对中小企业进行信用评估,降低大型和跨区域性银行对中小企业贷款成本和信息不对称程度;第二,大力发展区域性中小商业银行,并鼓励其形成和充分发挥对中小企业进行关系型贷款的比较优势。     

Dynamical macroprudential stress testing using network theory

The increasing frequency and scope of financial crises have made global financial stability one of the major concerns of economic policy and decision makers. This has led to the understanding that financial and banking supervision has to be thought of as a systemic task, focusing on the interdependent relations among the institutions. Using network theory, we develop a dynamic model that uses a bipartite network of banks and their assets to analyze the system’s sensitivity to external shocks in individual asset classes and to evaluate the presence of features underlying the system that could lead to contagion. As a case study, we apply the model to stress test the Venezuelan banking system from 1998 to 2013. The introduced model was able to capture monthly changes in the structure of the system and the sensitivity of bank portfolios to different external shock scenarios and to identify systemic vulnerabilities and their time evolution. The model provides new tools for policy makers and supervision agencies to use for macroprudential dynamical stress testing.     

Accounting education for professionals in Germany — current state and new challenges

In comparison to other countries, the requirements on the education of professional auditors in Germany have been considered to be the toughest in the world. However, German professionals risk losing this position since there are countries which seem to adapt more quickly and appropriately to changes in the accounting environment.The first part of the paper provides a review of the current state of the education for qualified auditors in Germany with special reference to the according EU-Directives and IFAC-Rules. It is shown that there are various issues which have to be accounted for in order to meet the challenges of the future.The remainder of the paper focuses on challenges due to changes in the accounting and auditing environment, on challenges due to an enlargement of the scope of statutory audit and — finally — on challenges due to the need for diversification from auditing to assurance services.     

注册体制下商标使用意图要件检视

商标使用意图要件是使用体制国家转向注册体制的关键,对在注册体制下维持和强调发挥商标作用所必需的使用义务以及对相对具体规则进行有效补充等方面具有不可替代性。据此,我国为规制频发的恶意注册和囤积行为,在商标法中增加了使用意图要件的规定,禁止缺乏使用意图的商标注册,并允许就此提出异议和申请无效宣告。然而,本次修改为保证商标法体系的稳定性而过于简略,很容易出现使用意图要件地位不明、意图认定困难、规则适用冲突等问题。对此,有必要在明确商标法注册体制下宣示性与规则性相结合条款与兜底性绝对无效理由条款的法律地位的基础上,吸收国内外实践和立法经验,细化完善意图声明审查、兜底性适用顺位、实际使用豁免无效以及由实际使用衔接注册审查与无效宣告等具体规则,从而增强我国使用意图要件的可操作性并使其发挥应有作用。     

The European flying geese: New FDI patterns for the old continent?

This article attempts to apply the flying geese metaphor to emerging foreign direct investment (FDI) patterns in Europe and the Mediterranean. Such a division of labour is at best at a nascent stage, given the overwhelming share of Western Europe in both inward and outward foreign direct investment flows. Because of these imbalances, special attention is to be paid to Central and Eastern Europe’s (CEE) potential, both in the group joining the European Union (EU) in 2004 and the rest of the subregion. For the former, middle-income countries, risks in investment promotion are related to uncertainty brought about by the transition to European Union’s acquis and an eventually too fast increase in production costs. Policy response to that requires a modernisation of both general and specific investment promotion policies, adjusted to the rules of the Union. For the rest of Central and Eastern Europe, the challenge is to adjust to the enlarged European Union and to improve the business and investment environment, in order to capture the foreign direct investment outflows of other European countries searching for optimum labour costs.     

创服务品牌增强零售业的核心竞争力

中国零售业发展面临国内竞争国际化、国际竞争国内化的挑战，零售业获得永久竞争力的最有效措施是创服务品牌。零售业创服务品牌应从提高服务品质、创星级服务、推出“非常服务”、超出顾客期待等方面入手，同时应加强品牌管理。     

Creating financial value for tropical forests by disentangling people from nature

Efforts to address environmental problems have led to a rapid proliferation of mechanisms for creating financial value for nature. This paper argues that the creation of financial value for nature requires work to disentangle and frame the relation between people and nature so as to render this relation calculable, and that this work acts to alienate people from nature. To pursue and progress this argument, the paper analyses the work of the United Nations Framework Convention on Climate Change (UNFCCC) to establish a mechanism to create financial value for tropical forests based on their capacity to store carbon. The analysis finds that the UNFCCC’s work of disentanglement and framing, so as to render calculable the relation between people and forests, has created conditions that threaten to materially degrade the ecological value of tropical forest biodiversity and the cultural/spiritual value of forests to indigenous peoples. The findings support this paper’s argument that the alienation of people from nature is not simply a consequence of financial valuation, but rather is a necessary prerequisite for creating financial value for nature.     

Extending the classroom boundaries – an evaluation of an asynchronous discussion board

Accounting educators are being challenged to revitalize the accounting curriculum and to expand methods of delivery, especially through the application of technology. Web-enhanced course delivery offers an opportunity to expand delivery techniques. This paper evaluates an asynchronous discussion board group exercise in an intermediate accounting course. Analysis of students' perceptions of the exercise indicated that they considered it had contributed to their learning. The discussion board gave them time to analyse other students' responses and to prepare their own contributions. The results show the discussion board made it easier for non-English background students and students over 30 years of age to express an opinion, and made them feel they had to contribute to the discussion. Students raised issues about the quality of the contributions, the lack of feedback from the lecturer on discussion topics, the time taken to complete the exercise and the amount of work involved for the assessment weighting.     

住房公积金制度参缴影响因素分析及改革路径选择

进一步扩大住房公积金的覆盖率,将灵活就业人员等纳入住房公积金制度,是近年来国家致力于提高住房公积金制度参保率以提升制度保障力度的重要措施。然而,规定可纳入住房公积金制度的新增群体在实施过程中是否真的愿意参与进来?住房公积金制度扩面是否能顺利推进?仍需进一步探讨与研究。在住房公积金资金积累规模不断扩大且增速加快的发展进程中,采用二元logistic回归模型对住房公积金制度参缴意愿及影响因素进行分析,提出扩大住房公积金制度实际覆盖率,增加制度公平性的对策与建议。