上海加快发展航运金融服务的问题与对策

航运金融服务作为建设国际航运中心和国际金融中心的纽带,其发展具有极其重要的意义。上海的航运服务和金融服务占据国内优势地位,但与国际知名的航运金融中心相比,仍有较大差距。该文对上海发展航运金融服务方面存在的突出问题进行了分析,作了一些探索研究,提出了可行对策与建议。     

管理会计研究方法体系框架的构建与应用——基于国内外现有研究成果的初步分析

日益激烈的国内外竞争环境以及瞬息万变的新现象与新信息的产生,对管理会计的理论完善提出了重大挑战,为此构建中国特色的管理会计研究方法的体系框架具有重要的理论价值和现实意义。本文通过比较国内外现有研究成果中有关管理会计研究内容、研究方法和研究视角与学科来源等方面的内容,提出从多学科角度、应用多种研究方法来进行管理会计前沿问题的研究已经成为大势所趋,并初步构建了管理会计研究方法体系框架,简要阐述了该框架对未来研究领域的应用与展望。     

中国的金融发展与经济增长:基于微观数据的实证研究

通过对1993—2001年中国金融发展与经济增长关系的实证研究可以发现,即使对于上市公司,银行贷款仍然构成其最重要的外部融资渠道,并且支撑着企业活跃的投资活动。然而,企业获得贷款的结构不合理,对贷款的利用效率日益下降,除了贷款以外,金融体系所提供的其他金融工具的种类和数量都明显不足。这说明银行业从提供融资支持上推动了整体经济的发展,但在优化资本流向、提高资源配置效率方面的功能尚不完善。     

从利益分配角度看农业产业化组织的完善

农业产业化是农村改革的产物,是农业经营制度的又一次创新。农业产业化的目的是为了让农民分享农产品加工和营销过程中的利润,改变农业比较利益低的状况,增加农民的收入。然而由于目前我国的农业产业化组织形式并没有改变农户在农业产业化经营中的劣势地位,无法达到农业产业化经营的目的。为了改变这种状况,我们必须大力发展农村中介组织,提高农民的组织化程度,利用市场经济的手段达到农业产业化经营的目的。     

关于《国有资产法》起草的若干建议

历经十年,《国资法》的起草又再度列入我国的立法规划。时代在发展,当初的《国资法》(草案)已经有许多不适应我国经济社会发展的地方,其中一些重要概念的提法用今天的目光看来已经显得不科学。将起草《国有资产法》更名为起草《国有资本法》,能科学而准确地表达制订这部法律的目的和动机。     

试论电子货币的界定

随着电子货币在经济活动中扮演着越来越重要的角色,人们对电子货币的研究也不断深入.但已有的研究都是基于多种不同的电子货币界定展开的,使得研究结论的可比性和一致性不高.本文参照传统货币的定义、职能等,扬弃现有研究对电子货币的界定,对电子货币给出明确界定,为进一步的研究打下基础.     

金融发展、农村信贷与定价：一个理论综述

从金融发展理论角度,我们可以发现银行信贷在农业生产过程之中存在的必然性与重要性,农村信贷构成农村地区经济增长的资本支撑力量。金融市场机制的形成,能通过改善信贷效率有效地促进农村经济增长与发展。我国农村非正规信贷的存在反映了既有融资制度下农户融资行为的扭曲;担保是影响农户融资行为的重要约束条件;普遍存在着的农村信贷分配不公平问题导致了福利损失。信息不对称与不完全竞争市场结构制约着农村信贷定价效率。而中国农村信贷定价机制扭曲,信贷配置效率低,主要受制于国内农村金融机构的法人治理与经营水平限制,信贷供需失衡,农村金融体系发育不完善等因素。为促进农村信贷系统运行效率的提高,需要丰富农村信贷供给主体,打破垄断格局;提高农村金融机构微观主体的市场化定价能力;在解决农村金融基础设施方面提供政策支持,消除农村金融发展的“门槛效应”,营造充分的市场竞争机制。     

Study on Medium- and Long-Term Fiscal Policies to Cope with Climate Change under the “Dual Carbon” Goals

Carbon peaking and carbon neutrality constitute an extensive, profound and systemic economic and social change. It is worthwhile to explore how fiscal policy, as a key institutional arrangement in the public policy system to cope with climate change, can play a fundamental and pillar role. Based on literatures, theories and empirical materials, this paper systematically explores the relationship between climate change and public finance. The fiscal impact of climate change will eventually be reflected in fiscal behavior, fiscal costs and fiscal relations, and the fiscal system has the adaptability of an “automatic stabilizer” and the proactiveness to enable the Discretionary Approaches function when facing climate change impacts. This implies such a governance logic of fiscal policy that is systematic, forward-looking and flexible in addressing climate change. In the future, it is necessary to further incorporate climate change or related environmental factors into the fiscal policy framework, target the two key aspects of mitigation and adaptation, and carry out a holistic, systematic and forward-looking reform of the existing fiscal expenditure policy, fiscal revenue policy, fiscal investment and financing policy, government budget system, government procurement policy and ecological compensation policy. While highlighting the “governance” function of fiscal policy in addressing climate change, Chinese government needs to strengthen the coordination and collaboration between fiscal policy tools and other public policies, and magnify the governance effectiveness of fiscal policy in the process of addressing climate change. This paper helps understand the positioning, role and influence of fiscal policy in the process of addressing climate change, provides a basis for better playing the fundamental and underpinning role of the modern fiscal system in the governance of ecological civilization, and presents an analytical framework for building a theoretical system of ecological fiscal governance.     

Carbon Peaking,Carbon Neutrality and Green and Low-Carbon Development of China’s Economy

The successively proposed carbon peaking and carbon neutrality have not only set new goals for the green and low-carbon development of China’s economy, but also demonstrated China’s further determination and sense of responsibility for a greater contribution to address global climate change. Considering the importance of carbon peaking and carbon neutrality in the course of achieving the Second Centenary Goal (1949-2049), it is necessary for China to make scientific planning for the roadmap of carbon emission reduction, carbon peaking and carbon neutrality to ensure building a great modern socialist country under carbon constraints. More specifically, the optimization and realignment of energy structure, industrial structure, production and consumption structure, the rational planning of afforestation, and the vigorous development of global carbon emissions trading will be the core strategies for boosting green and low-carbon development of China’s economy.