Valuation and Accounting for Inflation and Foreign Exchange

Inflation and foreign exchange raise new issues with respect to accounting representations of equity value. For example, inflation creates an earnings illusion as an artifact of the mismatching of expenses based on allocations of historical costs with current revenues in determining earnings. This mismatching distorts mappings of aggregate earnings and book values into equity value such that value‐relevant information is lost. In this article we consider the consequences of inflation and foreign exchange accounting policies, including those contained in accounting standards, on the value relevance of bottom‐line accounting numbers. Policies are identified that achieve efficient accounting in the sense that aggregate (comprehensive) earnings and book values are sufficient for an accounting representation of equity value. The linear relations that emerge provide predictions on capitalization coefficients that help explain results of empirical inquiries. As well, our analysis provides a theoretical foundation for policies contained in accounting standards that contributes to the resolution of controversies such as that concerning foreign exchange accounting.     

The best way of bilateral special economic zone to Sino-Vietnam economic cooperation

The Bilateral Special Economic Zones is a new idea about economic co-operation ways. It is going to be set by both countries with a common boundary for promoting the economic co-operation between two sides. It can be firstly set along the boundary between China and Vietnam. It will promote the economic co-operation between them, but China and ASEAN. It can be set along the Chinese boundary with the neighboring countries and will promote the economic co-operation between the both sides for setting up a better environment around China.     

偏远地区高校图书馆构建和谐文化作用初探

偏远地区的高等学校图书馆是该地区重要的科技、文化信息源，构建和谐文化，应该充分发挥这些图书馆的信息辐射作用。高等学校和地方政府应共同努力，把图书馆建成当地的科技、文化信息中心，以促进我国和谐文化的早日建成。     

我国社会保障制度模式重构的原则

在社会主义市场经济条件下,重构我国社会保障制度应该坚持法制化原则;普遍加区别原则;合理负担、权利与义务对等原则;与实际国情相结合原则.特别是在依法治国、建设社会主义法治国家基本方略指引下,要特别注重社会保障法律体系的建设.只有法制化的社会保障制度才能保证我国社会主义市场经济良性运作和健康发展.     

用弦线模量法计算地基沉降和黄土湿陷变形

用弦线模量法^[1]设计黄土地基，从计算地基沉降和湿陷变形出发，概念清楚，方法简单，用地基的物理指标得出弦线模量，可省去做压缩实验。     

一项关于农村五保供养制度的实证研究——以闽北地区为例

农村五保供养制度是一项具有中国特色保障鳏寡孤独残疾人基本生活权益的制度,也是我国农村社会保障体系的重要组成部分。在实地调查的基础上,分析了闽北地区农村五保供养的现实状况,提出了未来建设农村五保供养制度的若干思路。     

安徽非公经济发展研究

在当代中国,非公经济发展与改革开放及制度变迁原本是相通的,欠发达地区经济发展的实质就是非公经济的发展;安徽非公经济发展滞后的深层机理在于既定制度格局下的路径依赖。本课题深入分析了既定制度格局影响安徽非公经济发展的机制过程,以此为基础,提出了进一步加快发展的思路和对策。     

资源环境约束下的和谐增长与制度和谐

经济增长对自然资源消耗和环境污染是不可避免的,然而,当经济增长对自然资源与环境资源的需求超过其承载力的阈限时,就会出现由于资源枯竭与环境恶化的非和谐增长.在对和谐增长相关理论进行梳理的基础上,以我国经济增长对资源、环境的超"阈限"影响为背景,分析"三重失灵"对和谐增长的影响,并将和谐增长纳入制度和谐的框架内,试图从制度约束上探讨长期和谐增长的保障机制.