关于新贸易理论与制度创新的思考

新贸易理论是在假定各国的市场制度基本健全的前提下，从市场运行的角度考察国际经济和贸易，所以造成其解释力有一定的缺乏；而制度创新理论可能对新贸易理论给出一些互补性思路。     

日本转移定价税制研究

转移价格是指跨国关联企业之间进行交易时使用的价格。70年代以后，随着日本经济实力的增强，日本企业经营国际化迅猛发展，出现了许多利用国际关联企业转移所得而避税的情况，而日本有关跨国公司转移定价的税制的实施，使这一避税现象得到了了的避免。随着我国加入WTO后外资的更多进入，加强转移定价的管理势在民行，学习发达国家的先进做法，将有助于我们在这方面少走弯路。     

A consumer education programme based on the Transtheoretical Model of Change

MONEY 2000? is a successful consumer education programme that was implemented by Cooperative Extension personnel in over two dozen states of the USA between 1996 and 2002. One of the unique features of this programme is that it was based on the Transtheoretical Model of Change (TTM), a framework that has been widely used to study health‐related behaviour changes such as smoking cessation. This paper first describes how the MONEY 2000? programme was developed around major constructs contained within the TTM. Findings are reported from a survey conducted with participants in the first two states that delivered the programme. The findings suggest that several change processes used by MONEY 2000? participants are associated with specific stages of change. In addition, there may be differences in behavioural changes between participants who increased their savings and those who reduced their debts.     

Consumption and stock markets in Asian economies

This paper investigates the causal links between stock market performance and consumption for five Asian economies by applying the bound tests of Pesaran et al. and lag augmented VAR of Toda and Yamamoto . We find two‐way causal relationships between stock market performance and consumption in the cases of Hong Kong and Taiwan in the long run. The existence of such two‐way causal links indicates that stock market performance and consumption mutually affect each other, implying that the previous studies may have overestimated the wealth effect of the stock markets without taking account of the reverse causation from consumption to the stock markets. The short‐run effect of the stock market on consumption is more visible than the long‐run effect in most of the sample economies, suggesting that changes in consumption directly reflect stock market fluctuations.     

形成新产品批量生产能力的管理思路与实践

本文紧密结合实例,详细阐述了以系统论的思想,应用发展TQM,配以人本论的观念形成新产品批量生产能力的,立体管理思路、内容、应用及效果。     

债务重组的会计问题研究

本文根据新会计制度的规定,就债务重组的基本原理五种债务重组方式的会计处理事项分别作了说明,并对中外关于债务重组的处理方法进行了比较,找出了其中的差异。为了寻找更为完善的对债务重组的会计处理方法,本文对新会计制度关于债务重组的某些不足之处进行了讨论,提出了相应的意见和建议。     

Foreign debt and economic growth

This paper empirically examines the relationship between government foreign debt and the growth rate of per capita GDP based on a total sample of 77 countries, as well as sub‐samples of various regions. Cross‐sectional estimates of the coefficient of foreign debt based on the total sample have a negative sign, but are not always statistically significant. Available data from African countries indicate that foreign debt and the growth rate of per capita GDP were negatively related at a high level of significance. For industrialized and Latin American sub‐samples, this relationship is negative but statistically insignificant. The sub‐sample Asian and other developing countries show a positive but insignificant relationship. JEL classification: F34, H6, O23.     

建立计算机管理系统 提高机车检修质量

山海关机务段针对传统质量管理手段和机车检修方法存在管理方法落后、检测手段落后和考核机制滞后等弊端,建立机车检修质量计算机管理系统。该系统具有收集处理检修质量信息,提供质量分析、定责、考核依据,强化配件检修质量及检修质量控制等功能,促进了机车质量稳步提高,为旅客列车安全正点运行提供了有力保障,为运输畅通和增运增收发挥了重要作用。     

技术站运输分析管理信息系统设计

在对我国铁路技术站运输分析手段和管理信息资源进行分析的基础上,提出技术站运输分析管理信息系统的设计,充分利用和整合技术站铁路运输管理信息系统(TMIS)和办公自动化网络等信息资源,实现统计工作自动化、分析工作网络化和车站作业组织的动态模拟,准确、即时地分析车站运输生产情况,挖掘潜能,为决策提供适时、可靠的依据,适应运输市场的快速变化。     

浅议会计委派制

分析了“会计委派制”产生的背景和目前存在的问题．提出了会计体制改革的方向应该是：继续国有企业的体制改革，特别是股份制改革；建立司法监督、行政监督、社会监督和企业内部会计监督相结合的的监督管理体系；建立一种“立法型”的会计监督模式。