注册会计师职业道德低下的原因及对策

注册会计师职业道德低下的根本原因是见利忘义、见利忘德。同时,注册会计师专业胜任能力低,执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。提高注册会计师职业道德的对策是：进一步完善注册会计师职业道德规范体系、组织形式和风险约束机制;加强注册会计师职业道德监管力度;严格准入制度。     

我国养老保险公司盈利模式探析——基于2010年信息披露报告的分析

截止2010年底,我国先后成立了平安养老、太平养老、长江养老、国寿养老、泰康养老等专业养老保险公司,本文以这5家养老保险公司2010年披露的年报信息为基础,通过盈利模式的构建、相关财务信息的分析,提出5种可能的盈利模式。     

NOT REPORTING A PROFIT: CONSTRUCTING A NON‐PROFIT ORGANISATION

Public sector reformers advocate contracting‐out as a means of improving cost‐effectiveness. In the health sector, market‐based contracts with for‐profit organisations can reduce equity of access and divert public funds to private gain. Such issues have prompted policy makers to seek alternative contracting strategies. This paper examines a primary health care policy whereby government contracts with private non‐profit organisations to increase efficiency and meet World Health Organisation ideals. The study found that the policy's implementation has not achieved these aims when for‐profit providers masquerade as non‐profit organisations. The implication is that governments may find it more effective to manage for structural diversity than mandate homogenisation.     

中国银行业的利润效率研究——基于傅里叶柔性函数的视角

商业银行的经营效率已成为近年来国内外学者研究的热点问题。本文尝试引入傅里叶柔性函数模型测算我国银行业的效率水平,为更加准确地判断商业银行的经营效率提供依据。研究表明：傅里叶函数模型拟合效果要优于超越对数函数模型;1999—2009年,我国商业银行的利润效率估计均值为0.9466,总体效率水平较高。     

商业银行客户——利润双导向营销模式研究

客户—利润双导向营销模式需要商业银行根据顾客的需求不断开发新的产品和新的服务,发掘新的利润空间。本文以国内A银行采取的客户—利润双导向营销模式为例进行研究,分析结果表明,这种营销模式能够提高客户满意度和竞争力。同时,商业银行还需要以客户为中心实现全行营销,加强现代科技手段的营销,有针对性地对客户提供个性化服务。     

我国农民专业合作社利益协调机制的法律分析

现阶段我国农民专业合作社发展形势良好,其中政府的大力扶持发挥着重要作用。农民专业合作社的长远发展离不开自身管理机制的完善。如何发挥农民专业合作社自身的能动性,增强其应对市场的竞争力,实现农民专业合作社设立的目标,是目前农民专业合作社发展中的难题。文章认为农民专业合作社内部利益协调机制的完善是解决此难题的核心环节,并针对实际中存在的问题提出对策。     

COMPETITIVENESS AND STABILITY OF COLLUSIVE BEHAVIOR

We investigate the relationship between the degree of competition and the stability of collusive behaviour, by introducing the element of relative performance in the objective functions of the firms. We show that an increase in the degree of competition destabilizes the collusion. This relation differs starkly in the standard symmetric Cournot and Bertrand duopoly models, with the former being more unstable than the latter.     

后金融危机时代会计计量

此次百年不遇的金融危机充分暴露了现行会计公允价值计量的弊端。要使会计计量准确合理、会计信息可靠有效，必须解决资产、负债价值计量、会计计量模式选择、净资产与所有者权益关系、负债价值变动对利润的影响以及会计等式形成等问题．     

在市场经济条件下发挥粮食企业主渠作用十分必要

国家粮源的储备基地是国家政策与市场双项调节有机结合,在市场经济条件下发挥粮食企业主渠作用十分必要。     

A Test of Strategic Trade Policy in the Semiconductor Industry: The Impact of Japanese Policy on U.S. Firms

This paper analyzes a multinational corporation that may use tax evasion and profit shifting as a means to minimize tax liabilities. Our main finding is that profit shifting may occur even when tax rates are the same across countries. This will be the case whenever there is a tax differential in effective tax rates resulting from differences in tax enforcement. In this context, profit shifting occurs to enable tax evasion in a country where tax enforcement is less harsh. Moreover, for a given differential in tax rates, differences in tax enforcement may either accentuate or dampen profit shifting. Importantly, the predictions regarding the direction of profit shifting that would result in our set-up may contrast sharply with those of the preceding literature.