现代公司治理中的内部控制外部化问题探讨

现代公司治理方面存在的种种缺陷使得企业的内部控制并没有得到很好的实施。必须对内部控制的不同层次实施不同的措施,就经营者对生产过程的控制而言,重点应该是加强内部管理控制和内部会计控制;而所有者对经营者的控制,则可以采用两手抓的方式,即一手抓公司治理结构的不断完善,一手抓内部控制的外部化,两手都不能软。     

减轻、规范、稳定、深化:对农村税费改革的析评

“减轻、规范、稳定”是农村税费改革的指导思想,也是衡量农村税费改革成效的最高尺度。从“减轻”看,农村税费改革成效显著;从“规范”看,农村税费改革有“破”有“立”,但“破”的成份多,“立”的成份少,主要表现在基层政府公共支出责任的重构、公共收入权限的重构、公共预算平衡的重构和实施机制的重构等四个方面;从“稳定”看,由于没有形成基于法制基础的“规范”,农民负担减轻缺乏稳定的长效机制,存在反弹的压力。从财政的角度看,“深化”农村税费改革的关键是建设公共财政、分级财政、民主财政、法制财政。     

分设国税、地税机构的问题及对策

一、国税和地税分设存在的主要弊端1.从政治角度来分析。一是我国是多民族团结统一的大国我国公民的文化素质较低,法制观念还不高,将国家税收人为地分为国税,地税,容易给人灌输一种中央收国税,地方收地方税的感觉,无形之中形成一种中央和地方的对立,隐含着一种分庭抗衡现象。二     

Declining global market share of Singapore's electronics exports: Is it a concern?

In contrast with the steadily rising shares of other regional exporters, Singapore's export shares in the global electronics market have been faltering in recent years. This has given rise to concerns about its export competitiveness. The drop in Singapore's global ranking can be attributed to shrinking exports of end products and low‐end electronics parts, as manufacturers relocate such assembly production out of Singapore to the regional economies. Fortunately, Singapore remains competitive in the export of high‐end intermediate electronics components, which are characterized by capability, technology, and automation‐intensive processes. While Singapore is progressing in the right direction, the climb up the high‐tech value chain needs to be further accelerated in order to maintain a technology gap with regional exporters. Besides accelerating its own industrial upgrading, Singapore needs to actively pursue measures that would help create a more integrated and competitive production platform for ASEAN, as well as to seek opportunities to service the rapidly enlarging consumer market in China. © 2003 Wiley Periodicals, Inc.     

Has Productivity Contributed to China's Growth?

This paper applies an extended Solow approach to examine the role of productivity in China's economic growth. The extended Solow approach allows the decomposition of output growth into factor contributions, technological progress and efficiency change. It is found that total factor productivity (TFP) has on average contributed to 13.5 percent of China's economic growth in the past two decades. This contribution is mainly due to technological progress which tends to accelerate over time. However, during 1982–97 efficiency change due to catch–up has been very volatile, reflecting the uncertainties associated with economic reforms and transition in China.     

一阶常系数线性齐次微分方程组的两种解法

一阶常系数线性齐次微分方程组其中的求解,一般有两种解法。第一种,归结为求矩阵A的特征值和特征向量,微分方程组(1)的解的一般结构完全由代数问题的解所决定。第二种,归结为求矩阵A的Jordan标准形,从而可以写出,由其中为可逆矩阵,求出即为方程组(1)的解。     

彭实戈：中国金融数学奠基人

在襁褓中流离躲避战火,青少年时立志做体操健将,大学主修物理专业,人到中年却登上数学巅峰……我们很难把这些颇富传奇色彩的人生经历与面前这位和蔼、平实的学者联系起来.他就是中国自然科学基金重大项目"金融数学、金融工程及金融管理"的第一负责人、2003年度山东省最高科学技术奖获得者、山东大学数学研究所所长、山东大学金融研究院院长、博士生导师彭实戈教授.     

以信息化提升嘉兴秀洲区传统产业研究

本文主要就以信息化提升秀洲区传统产业的问题进行了研讨，分析了秀洲区企业信息化的现状。提出相应的对策和措施。     

硫脲法从电镀污泥中提金工艺研究

研究了酸性硫脲溶液从电镀污泥中浸提金的方法.通过考察多种因素对浸金效果的影响,确定了最佳浸提条件:在拟定的浸提条件下浸提4次,可以使电镀污泥中金的浸出率达91.0%.     

FOTON Motor Crowns 4th China Auto International Circuit Exhibition

In order to provide more opportuni ties for the high-developing Chinese auto industry including autos and motos to do export, and to enlarge the international influence of Chinese cars,the 4th China Auto International Circuit Exhibition will be held in Syria. The exhibition has been held for three times.