企业合并会计方法国际趋同及其启示

为了实现购买法企业合并会计实施的趋同,FASB和IASB会计准则趋同的阶段性成果是双方于2005年6月30日共同发布的企业合并准则指南征求意见稿.该征求意见稿将对今后的企业合并会计发展产生重大的影响.本文将通过对比来发现企业合并会计处理的趋势,从而为我国企业合并准则具体实施提供参考.     

发挥热电联产的优势推动城市集中供热发展

热电联产集中供热是节约能源、减少环境污染的重要措施之一.目前我国热电联产集中供热的发展机遇和挑战共存,应发挥热电联产的优势,推动城市集中供热的发展.     

积极财政政策宏观经济效益分析——基于宏观计量模型的研究

本文通过一个宏观计量模型来研究积极财政政策的宏观经济效益。与传统模型所不同的是，我们的模型不仅考虑了需求，同时也引入了社会的供给能力。研究表明，积极财政政策的实施为我国在2003年底彻底走出通货紧缩的阴影作出了不可磨灭的贡献。而到了2002年，积极财政政策的拉动效应开始递减，这为此后逐渐淡出的积极财政政策提供了一定的依据。     

论我国农业和农村经济的两个转变

发展农业和农村经济的关键在于实行两个转变。文章在分析我国农业和农村经济现状的基础上，探讨了实现两个转变的内涵和要求，以及在转变过程中正确处理好发展与资源、环境的关系。     

中国城市节能评价的实证研究

首先,在评析我国现行节能考评指标局限性的基础上,界定了城市节能评价范围。其次,研究建立了包括工业、建筑业、城市交通、生活消费四个领域、三个层次、27个指标的城市节能评价指标体系,并构建了评价模型。第三,按照一定标准将城市用能水平划分为四个等级,并通过计算工业耗能指数A1和建筑、交通、生活综合耗能指数B,构建了城市耗能级别的判定准则Z=f(A1,B)。最后,以某城市为例进行了实证研究。研究结果表明:该城市2005年实际能耗位于第Ⅲ级,属于先进用能型城市;其中工业节能效果较好,建筑、交通、生活等其他三个领域节能有待加强。基本反映了该城市的能耗实际情况。     

论成渝经济统筹发展

Chengdu and Chongqing are two megalopolises with the synthesized economic strength and the strongest urban competitiveness in the entire western region, which have very important positions in the development of western China. Through horizontal contrast of social economic developing level of the two cities, the two cities‘ economic foundation of unitary development is analyzed from complementary and integrative relationship. Then the policies and measures of economic unitary development of two cities is put forward.     

基于时间约束的多源多品种随机配送系统模型

在基于时间竞争的随机需求环境下,配送系统设计除了使系统总费用的期望值最小外,还要考虑系统稳定性和服务水平等方面的要求。在说明了建模的假设条件后,建立了考虑随机需求和时间约束的多源配送系统随机模型。通过等价变换,将随机模型转化为确定性等价问题,从而方便了问题的求解。     

区域生态环境建设补偿问题的初步探讨

区域生态环境建设的补偿问题，即如何对那些生态环境建设的直接效应的受损者与受益者之间进行公平性调控，亦即受益者对受损者如何进行补偿的问题，可以有多种不同的研究角度。其中之一为地理学理论视界。本文运用地理学的研究核心“人地关系地域系统”的思想分析了区域生态环境的补偿问题，得出了生态环境的建设地域应该得到多元补偿和应该以生态环境建设产业或企业为主体来运作多元补偿的资本的结论。     

Discrepancies between ex ante and ex post efficiency under identical subjective probabilities

Summary. Starr (1973) showed that, if people have different subjective probabilities, ex ante and ex post efficiency conflict. Conversely, under the simple preferences that he considered, the discrepancy between ex ante and ex post efficiency disappears when subjective probabilities are identical. Here I consider identical subjective probabilities, but more general preferences. First, risk attraction is admitted. Second, I dispense with the double requirement (dubbed IZU) of additive separability and state-independence of the utility of zero-date consumption, an unrealistic requirement when modeling the investment in durable goods. I find that, under IZU, and as long as ex post preferences satisfy the natural assumption of quasiconcavity (and satisfy some technical qualifications), an ex ante efficient allocation is indeed ex post efficient, but the converse is not necessarily true under risk attraction. If, on the other hand, IZU is violated, then one can have ex ante efficient allocations that are not ex post efficient, and vice-versa, even under risk aversion. Received: June 25, 1999; revised version: March 2001     

How many voters are needed for paradoxes?

Summary. This paper presents a general procedure for finding profiles with the minimum number of voters required for many important paradoxes. Borda's and Condorcet's classic examples are revisited as well as generalizations. Using Saari's procedure line, we obtain an upper bound for the minimum number of voters needed for a profile for which the Condorcet winner is not strictly top ranked for all weighted positional procedures. Also we give a simple upper bound on the minimum number of voters needed for a set of prescribed voting outcomes. In contrast to situations wherein small numbers of voters are needed, we consider paradoxes requiring arbitrarily large numbers of voters as well as large numbers of alternatives. Finally we indicate connections with statistical rank based tests. Received: April 18, 2001; revised version: May 25, 2001