我国外汇储备：安全性、成本风险及对策

我国外汇储备狭义上的安全性，即外汇储备资产本身的安全令人担忧。我国已经为高额的外汇储备付出巨大成本和承担了很高的风险，同时，高额外汇储备也对我国经济发展产生了一系列负面影响和风险。从这个意义上来看，我国外汇储备的现状已成为威胁金融安全的一个重要隐患。因此，我国外汇储备政策的调整已经刻不容缓。     

试析中小型民营家族制企业财务管理问题及对策

近几年来,民营经济在我国经济中的地位越来越突出。该文在分析家族制管理模式的利弊及其对企业财务管理影响的基础上,对中小型民营家族制企业财务管理存在的问题及改善对策进行了探讨。     

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.     

对“村财乡管”管理方式的思考

农村税费改革之后,很多地区对村级财务实行了“村财乡管”。本文通过分析认为,“村财乡管”是乡镇一级政府对村级集体财产的越权管理;这种管理方式在对村级集体财务管理产生某些积极效应的同时,也带来了很多不利的影响;村级财务管理的关键还在于加强村民民主理财制度建设,加大财务监督力度。     

论全面推进农村小康社会建设

我国新世纪“全面建设小康社会”的奋斗目标和纲领,是邓小平“小康”思想的进一步丰富和发展。从目前的经济发展和人们生活水平来看,离全面建设小康社会目标最远的主要是农民,全面建设小康社会的重点和难点在农村。在我国农村,全面建设农村小康社会应从政治、经济、文化和可持续发展等方面全面推进。     

Regionalization, public spending and growth: a stylized model dealing with ‘predatory states’

In this paper, a micro-founded model analyzing the effects of ‘regionalization’ on economic activity is developed. It shows that the spatial division of public competencies can have an impact on the growth rate via the efficiency of governmental choices: initially advantageous for weak levels, decentralization (/reduction of regional size) becomes limited due to the risk of underestimation of the real profitability of public expenditure by local governments (non-internalized cross-border effects). In accordance with the theory, a transversal estimation for a sample of 51 countries for the 1990s establishes a ‘bell-shaped’ relation between indicators of regionalization and the quality of governance.     

Logic paradox under current corporate finance

The current corporate finance is based on the theory framework of new classical economics. Therefore, the main contents such as free cash flow, NPV method and capital structure decision-making are still based on the balanced price of product and capital markets, they still can＇t reflect the essential character of corporation. The logic paradox, causes the current corporate finance study under a more and more embarrassing circumstance in the front of enterprise financial management practice, with the feature of value management.     

国内个人理财业务发展探析

近年来,个人理财业务在我国金融市场中得到了快速的发展,使该业务成为了商业银行新的利润增长点.根据我国商业银行业务现状,结合香港的个人理财服务之鉴,分析国内理财业务存在的问题,提出对策建议.     

制约东北振兴的金融因素分析与建议

区域经济增长离不开区域金融发展的必要支持。东北地区金融发展水平的相对落后，不仅制约了金融推动经济发展功能的发挥，而且在一定程度上也阻碍经济的进一步发展。本文主要探讨了制约东北地区经济发展的金融支持因素，在此基础上有针对性地提出一些对策建议。论文指出，要促进东北地区的经济发展，就必须加强区域金融合作，要形成金融产业群，协调发展各类金融机构，合理配置区域金融资源，加强金融创新等。     

中国农村金融组织生存、变迁及发展

由于农业的弱质性及在国民经济发展中的基础地位，农村金融组织在农村经济及整个国民经济稳定发展中发挥着不可或缺的作用。中国农村金融组织也有一个生存、发展的制度变迁过程。本文在研究了合作经济及农村金融组织在农村经济发展中的作用的基础上，重点研究了法国的农村金融体系在法国国民经济中的作用，并进一步探讨了中国农村金融组织的生存条件、制度变迁及发展。