国际生产分工体系理论研究综述

对国际生产分工从国际化、全球价值链、区域化的理论研究文献进行了回顾和综述,揭示了国际生产分工体系的性质、特征和演进规律,指出了这种变化对于我国区域经济战略调整的意义.     

广西北部湾经济区主要领域的产业开放研究

产业开放是经济开放的重要组成部分,是实现把广西北部湾经济区建设成国际区域经济合作区的重要途径。分析了广西北部湾经济区产业开放的背景,研究了区域内制造业、现代农业、现代服务业等主要领域的产业开放,提出了产业开放的主要对策。     

累计投标询价发行机制研究述评

询价发行机制作为主要的新股发行方式倍受关注。本文从信息不对称视角和价格支持视角对询价发行机制的相关文献进行了综述,发现这些研究中承销商具备自主配售权且询价只有一个阶段。与此同时,针对我国现行询价发行机制与主流机制的区别,提出了一些值得深入研究的新问题。     

How does the US credit crisis affect the Asia–Pacific economies?—Analysis based on a general equilibrium model

The current financial crisis differs from most post-war recessions in that the balance sheets of both households and banks have been severely damaged, which could lead to structural changes in the behavior of households. Therefore, it may exert some far-reaching effects on regional economies in the short run as well as in the medium term. This paper studies these effects using a multi-country dynamic structural model. In the short run, the US credit crisis weighs heavily upon the Asia–Pacific economies through financial linkages in addition to the traditional trade channel due to the deepening global financial integration. The relative importance of various financial channels differs notably across economies. While stock market contagion is more important for advanced economies, flight to quality across borders plays a key role in less developed economies. From a medium-term perspective, changes in the US household behavior caused by the credit crisis can help correct global imbalances, but the effectiveness hinges largely upon how long US households can maintain a reasonably higher savings rate. In addition, although the declining American public savings rate may not exert material impacts on the global imbalances, it can darken regional growth prospects due to a potentially higher world real interest rate.     

论政府采购当事人的权利、义务与责任

采购人、供应商、政府采购代理机构是《政府采购法》规定的政府采购当事人和行为主体，在政府采购活动中三者之间存在着一定的利益关系。《政府采购法》规范其权利、义务和责任，有利于提高政府采购活动的规范性、公平性和透明度，保护政府采购当事人的合法权益，维护国家利益和社会公共利益，促进廉政建设。     

关于完善我国纳税评估的初步设想

作为强化我国税收日常管理的一项重要制度,纳税评估的提出体现了国家税务总局税收征管实现精细化、科学化发展的要求,在国外税收实践中也被证明是一种比较有效的管理手段。但是,目前我国纳税评估的研究还主要是集中在技术层面上,缺少综合因素的分析,而且对实践执行中的问题研究     

试论再保险在寿险公司资本结构优化中的应用

首先对再保险进行了介绍，然后分析了影响寿险公司资本结构和规模的内、外部因素，在此基础上从不同的角度提出了再保险在优化寿险公司资本结构中的应用。     

The value-relevance of R&D and advertising expenditures: Evidence from Korea

This study examines the value-relevance of R&D and advertising expenditures of Korean firms, using a regression model based on the Ohlson [Contemp. Account. Res. (1995) 661] equity-valuation framework. Results indicate that R&D expenditures are positively associated with stock price, suggesting that capitalizing R&D expenditures is appropriate. The association is stronger for the portion of R&D expenditures that is capitalized, rather than expensed, suggesting that investors agree with management that the capitalized expenditures represent greater future economic benefits. Investors also appear to interpret fully expensed R&D expenditures as positive net present-value investments, however, suggesting that these expenditure should also be capitalized. Additional results indicate that advertising expenditures are negatively associated with stock price, and the magnitude of this negative association is similar to the association between other expenses and stock price. These findings suggest that investors believe the economic benefits of advertising expenditures expire in the current period, similar to other expenses.     

拉弯复合弯曲下线性硬化宽板回弹的理论分析

本文使用了拉、弯复合作用下弯曲件的回弹分为横截面合力为零的回弹和对横截面弯曲形心转矩为零的回弹二阶段的概念,对线性硬化宽板材在拉、弯复合作用下弯曲的回弹过程进行了分析,给出了回弹后,横截面上的残余应力分布及回弹半径争回弹角的理论公式。这些公式对纯弯矩弯曲和纯拉弯情况也适用。本文还给出了获得较好的残余应力状态及同时减小回弹半径改变量和回弹角的条件。     

论我国银证业的分业经营与混业经营

作者通过对美国的GS法案从实施到废止的历史背景的考察，分析了银证业分业经营的风险形成机制，从而探寻我国银证业在有效防范风险的前提下混业发展的可能途径，为我国银证业将来不可避免的混业经营提出了战略性改革措施。