我国商业银行与外资银行合作探讨

在国际金融业并购的背景下，中国银行业面临入世后的竞争压力，吸收外资不仅能增强国内商业银行实力，更重要的是能给银行带来了先进的管理理念，把国内商业银行日益改造成符合国际标准的银行；对外资银行而言，与中资银行合作乃绕过管制，低成本向中国市场扩张，实现本土化发展战略的最佳选择。     

广西企业开拓东盟市场的问题与对策

广西企业进入东盟市场的形式多样,品种多类,并取得了较好的经济效益和社会效益,同时也遇到不少难题.广西企业开拓东盟市场的关键在于国家外交、财政和金融上扶持,总体战略规划上引导,在信息和融资及市场渠道的建设给予帮助,在国家双边或多边市场准入制度给予协调,同时对区内企业行为进行规范自律等.     

商业银行中间业务在我国欠发达城市的战略选择

我国商业银行中间业务的发展远落后于西方发达国家,而欠发达城市的状况更差.面对外资银行的进入,体现核心竞争力的中间业务成为商业银行发展的必然选择,但目前对欠发达城市商业银行中间业务的研究甚少.本文在分析了我国欠发达城市商业银行中间业务的现状和缺陷后,对它的发展提出了一些战略性的建议.     

Rural taxation and government regulation in China

This paper places the problem of Chinese rural taxation in the context of government regulation and seeks to present an integrated theoretical framework of Chinese rural development in the past two decades. Our theoretical framework reconciles the seemingly contradictory facts that the average level of rural taxation relative to rural net income did not increase quickly from 1990, but rural taxation became a very serious problem in this period. Our findings suggest that this is in large part due to increases in rural income disparity from 1990 and uneven tax distribution among different income groups. We argue that differentiated enforcement of government regulations such as grain procurement and birth control play an important role in the rural taxation problem, and more generally, the problem of local government expansion and rising rural income disparity. The empirical findings support our hypotheses.     

堵住信用卡套现出路

近来，由于部分城市刷卡套现增多，已经引起监管部门及商业银行的高度警惕。部分银行已经对刷卡交易进行跟踪监控，以防范愈演愈烈的信用卡套现风险。     

广东增城市出口收汇逾期未核销的原因及其对策

广东增城市贸易项下银行结售汇实现顺收顺差的前提下，即出现了出口收汇逾斯未核销的严重不良倾向，影响了出口收汇的核销管理工作，期待得到妥善解决。     

重庆,我的母亲之城

重庆在我心中并不陌生。抗战期间,我的家庭和这座城市有着血肉相连的密切关系。我在山洞小学从启蒙读到小学毕业,为我的人生成长奠基;我的两个妹妹都在山洞出生。歌乐山下的山洞小镇,留着我童年时代许多难忘的……     

Hedging,Financing and Investment Decisions: A Simultaneous Equations Framework

We empirically investigate the interactions among hedging, financing, and investment decisions. We argue that the way in which hedging affects a firm's financing and investing decisions differs for firms with different growth opportunities. We find that high growth firms increase their investment, but not leverage, by hedging. However, we also find that firms with few investment opportunities use derivatives to increase their leverage.     

全球视角下的关联交易风险分析

如何正确认识全球范围内企业集团的关联交易及相关的风险是当前会计实务中的一项重要课题。文章从全球视角下企业集团关联交易入手，阐述了全球范围内企业集团中关联交易的三种主要风险，并提出了相应的对策。     

我国独资企业法律制度缺陷与完善设想

我国于1999年通过《个人独资企业法》，该法颁布后并未出现人们期待的个人独资企业迅猛发展的现象。虽然有诸多原因，但个人独资企业法律制度自身规定的不完善应是主要原因。因此完善该制度就成了一种现实的选择。