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101.
多渠道实现高校融资规模效益研究 总被引:1,自引:0,他引:1
1999年我国高校开始扩招以来,高校为了实现规模的扩大开始大量举债。极度扩张之后,高校贷款后遗症随后出现,经费有限,贷款期限短,无法短期还贷,光靠扩张规模已经不符合新时期高等教育发展的要求。要转变高校发展理念,重人才培养而不是重规模。实现适度融资规模效应,以往依靠商业银行贷款的方式则要转向政府、高校、社会三方的共同努力得以实现。 相似文献
102.
We examine the impact of diversification on performance for firms operating in different institutional environments during a relatively stable period and during a major economy‐wide shock. We locate our study in six Asian countries at different levels of institutional development. Results indicate that diversification negatively impacts performance in more developed institutional environments while improving performance only in the least developed environments. Even in the least developed institutional environments, diversification offers limited benefits when an economy‐wide shock strikes. Though successful diversifiers are sometimes affiliated with business groups, diversification is associated with poorer performance for both affiliated firms and independent firms. In sum, we find that the outcomes of diversification are influenced by institutional environments, economic stability and affiliation with business groups. Copyright © 2007 John Wiley & Sons, Ltd. 相似文献
103.
本文从上市公司实际控制人利用多元化经营侵占中小股东利益的视角,检验了其在上市公司中的控制权与现金流权分离度对多元化经营程度的影响。结果表明,控制权与现金流权分离度越高,多元化经营程度越高,且控制层级的增加会弱化控制权与现金流权分离度对多元化经营程度的影响,从而验证了我国民营上市公司的实际控制人存在利用多元化经营侵占中小股东利益的动机,并倾向于采用以较低控制层级实现较高控制权与现金流权分离度的方式实现对上市公司的控制。因此,如何保护投资者的合法权益,抑制上市公司实际控制人自利动机的多元化经营行为,成为应该关注的问题。 相似文献
104.
105.
魏红征 《吉林省经济管理干部学院学报》2012,26(3):37-41
当前我国进入经济社会发展转型期,民生问题不仅影响公众的生存和生活质量,也关系社会的和谐稳定,保障和改善民生已成为党和政府以及社会各界普遍关注的重要议题。在衡量保障和改善民生方面,相对而言幸福指数存在内容过于宽泛,人为操纵因素,缺乏针对性等问题,民生指数则具有评估内容客观、更具有针对性、不易产生歧义、可操作性强和衡量标准明确等特点,积极开展民生指数评估十分必要。 相似文献
106.
Erik J. O’Donoghue Michael J. Roberts Nigel Key 《Journal of Agricultural Economics》2009,60(1):80-104
We estimate how much United States farms changed enterprise diversification in response to a marked increase in crop insurance coverage brought about by the 1994 Federal Crop Insurance Reform Act, which substantially increased insurance subsidies. The analysis exploits farm‐level panel census data to compare farm‐specific changes in enterprise diversification over time. By examining diversification decisions of the same farms over time, we control for time‐invariant unobserved individual heterogeneity. We then use pooled cross‐sectional data from the United States Department of Agriculture (USDA) Agricultural Resource Management Survey to estimate the relationship between farm diversification and average returns. We find that the insurance subsidies caused a modest increase in enterprise specialisation and production efficiency. Estimated efficiency gains are far less than the subsidies. 相似文献
107.
108.
This study investigates and qualifies the impact of internationalization on the capital structure of a firm. Previous studies have associated firm internationalization with foreign sales or foreign assets. However, an increase in sales volume generated abroad does not necessarily mean that a firm has actually invested in a new foreign country. This study examines non-financial firms included in the main developed stock indexes that report a new geographical area of operation. It reveals that, at less advanced levels of internationalization, growth in foreign volumes and new geographic expansion lead to differential decision-making in capital structure choices.This study concludes that (1) when the target foreign market is developed, the new market entry does not lead to significant changes in capital structure, whatever the past experience of the firm. (2) The capital structure of well-diversified firms is not significantly modified following a new foreign entry. (3) Both domestic firms and firms only active in developed markets significantly increase their debt to equity ratio when expanding into a region or country where they had no operation before. Well-diversified firms clearly exhibit a different behavior compared to firms in less advanced levels of internationalization. 相似文献
109.
对加入世界贸易组织(WTO)后中国会计市场的发展方向进行了探讨; 介绍了中国会计市场的现状及存在的问题;分析了加入WTO对我国会计市场的挑战;指出了会计师事务所的规模化、国际化、业务多样化将是我们适应WTO的选择。 相似文献
110.
试论旅游企业集团的成长方向 总被引:2,自引:0,他引:2
付临芳 《桂林旅游高等专科学校学报》1999,(Z2)
在介绍了旅游企业集团的三种成长方向,即横向专业化(HorizontalSpecialization)、纵向一体化(VerticalIntegration)和多角化(Diversification)后,结合旅游企业集团大量的成长实践,逐一对每一种成长方向的经济性与非经济性进行了剖析,以便为旅游企业集团成长方向的选择提供依据。 相似文献