股份制石油企业增加值核算方法探讨

从建国到改革开放初期，我国国民经济核算采用的是前苏联、东欧国家的物质产品平衡表体系(MPS)、核心指标是国民收入，反映的是物质生产。改革开放后，非物质性服务业获得了迅速发展，并在国民经济中发挥越来越重要的作用。随着1998年石油行业重组改制和2000年股份公司改制上市、股份制石油企业的管理体制、运行机制、经济关系和会计核算方法等都发生了重大变化，对增加值这一重要经济总量指标的核算方法进行研究已迫在眉睫。增加值有三种核算方法：一是生产法，二是收入法或分配法，三是支出法或最终使用法。文章结合石油企业的实际，着重讨论了前两种核算方法，包括基本原则、计算公式、主要指标、资料获取，以及对生产法和收入法增加值计算结果不等的处理。     

对银行营业网点存款盈亏的分析

该通过对银行某一时期的经营成果进行分析，建立营业网点存款盈亏的计算模式，以此考核营业网点的经营管理水平。     

State-owned enterprises going public The case of China

Public listing is a key reform measure for large state‐owned enterprises (SOEs) in China. We find evidence that public listing lowers state ownership significantly, lessens firms’ reliance on debt finance, and allows firms to increase capital expenditure, at least temporarily. We also find that ownership structure affects post‐listing performance. However, we find no statistical evidence of a positive effect of public listing on firms’ profitability. We suggest alternative interpretations of the last finding.     

Fiscal decentralization, revenue and expenditure assignments, and growth in China

Theory suggests that a close match between revenue and expenditure assignments at sub-national levels benefits allocative efficiency, and hence economic growth. That is, a convergence of revenue and expenditure assignments at sub-national levels of government should, according to the theory, be positively associated with a higher growth rate. In the case of China, this paper shows, divergence, rather than convergence, in revenue and expenditures at the sub-national level of government is associated with higher rates of growth. A panel dataset for 30 provinces in China is used to examine the relationship between fiscal decentralization and economic growth over two phases of fiscal decentralization in China: (1) 1979–1993 under the fiscal contract system, and (2) 1994–1999 under the tax assignment system. The seeming contradiction between the theory and evidence in the China case is reconciled by taking into account the institutional arrangements that prevailed during the two phases of fiscal decentralization, in particular the inconsistency between the assumptions of the theory of fiscal decentralization and the institutional reality of China.     

北京迎战夏季“电峰”

入夏以来，北京出现持续高温天气，酷暑难耐．导致电力负荷急剧上升。当千家万户在享受空调的清凉时。却很少有人能够真正意识到目前北京电力供需状况的严峻性．清楚地了解我们轻松用电的背后．市委市政府及有关部门为此付出的艰辛和所做的大量卓有成效的工作。实际上．北京早已打响缓解电力供需矛盾，安全迎峰度夏的“战役”。     

会计监督与审计监督的不可替代性与互补性研究

会计监督与审计监督虽然同属于经济监督体系,但是又有各自独立的体系,它们在经济监督中所产生的作用有所不同。本文从企业内部的角度探讨了会计监督与审计监督的不可替代性和互补性,明确了两者的关系,才能为企业内部开展经济监督提供可靠的依据。     

广西农村居民消费结构数量分析

在对居民消费结构进行定量研究中,扩展线性支出系统模型被广泛采用.运用扩展线性支出系统模型对广西农村居民的消费结构进行数量分析表明：广西农村居民的恩格尔系数呈现明显下降态势,广西农村居民总的边际消费倾向为0.625,广西农村居民各项需求的收入弹性均为正值,说明随着收入水平的提高,需求量随之增加.总之,目前广西农村居民消费水平低下,消费结构不合理.     

Discussion of “The Role of Expectations in Explaining the Cross-Section of Stock Returns”

This paper discusses Copeland et al. (2004), which empirically investigates the role of changes in expectations in explaining contemporaneous cross-sectional stock returns. Because the main results in this study are largely confirmatory of results reported in prior literature, my discussion emphasizes conceptual issues in the econometric specification of earnings–return relations. I derive three versions of return specifications from popular valuation models based on residual earnings, free cash flows, or earnings growth, and contrast them with that adopted by Copeland et al. (2004). This analysis suggests that firmer grounding in theory would help the paper in empirical specifications as well as interpretations of results.     

生态文明建设与社会和谐发展

当代重大社会问题几乎都与生态状况有着密切的联系,生态社会化是社会发展的必然趋向,最终必然影响到社会形态的种种变革。论述了生态社会化和社会生态化的涵义,阐述了生态文明建设与构建和谐社会的关系。把生态问题与社会问题相结合研究是一个值得十分重视的研究领域。     

中国的对外贸易盈余失控了吗——来自中国1995年1月到2007年10月月度贸易数据的证据

本文以中国1995年1月~2007年10月月度进出口贸易数据为样本,依据理论模型的推导,采用较简洁的Engle&Granger协整关系方法论,对全样本和以2001年12月为界的两个子样本:1995年1月~2001年11月与2001年12月~2007年10月分别进行了协整检验,且对两个子样本在协整回归的基础上建立了误差修正模型(ECM)。我们得出如下结论:无论对于全样本还是两个子样本,我们发现中国月度出口和进口之间的协整关系都是存在的。中国的贸易盈余并没有失控,经常账户的跨期预算约束并没有被违反。