综合治税 提升税源管理效能

河北省涉县地方税务局着力构建综合治税体系,有效提升了税源精细化管理水平。 强化预警分析,提升“四位一体”互动机制质效。该局计会部门通过征管应用系统,每月筛选出税负变化较大、税额增减幅度突出的重点行业、企业、说种,督导征管、税政部门和责任单位认真分析税款增减原因,排查征管隐患;     

对社会转型时期构建税收服务创新体系的思考

服务经济时代的来临，各行业的服务职能和服务精神在具有时代特色的经济环境下彰显出了行业自身的优势。服务作为行业职能范畴的核心能力和竞争优势之一。在激烈的市场竞争中发挥着重要的作用。作为行政单位的税收部门尽管不具有竞争的特性，但是在经济转型时期，强化服务体系的构建也是大势所趋。文章就构建税收腋务体系进行了探讨。     

房地产行业高风险纳税人税收流失测算北大核心CSSCI

新形势下,如何进一步加强税收风险管理,促进税收稳步增长,已成为税务部门亟待解决的重大课题。本文运用税收征管数据对房地产业纳税人进行以机器学习法为代表的数据分析挖掘,构建出代表某市房地产业的经济税收关系模型,预测出该行业的企业所得税税收流失额以及核心财务指标风险值,筛选出高风险企业名单,并就税收风险管理提出相应的建议。     

对外贸易竞争力探析——基于制造业数据分析

本文通过对我国制造业各个部门1987～2009年对外贸易竞争力指数进行测算,研究各部门对外贸易竞争力变化情况,探寻各部门在国际市场上的竞争优势与不足.研究结论表明,制造业大多数部门的国际竞争力显著提高,但我国比较优势并未发生根本性改变,劳动密集型行业的国际竞争优势稳定,中、高级技术人才相对缺乏,国内资本积累初具规模,资本密集型行业竞争优势逐步显现.在此基础上本文提出增强我国制造业对外贸易竞争力,充分利用外部经济,促进国内产业与对外贸易协调健康发展的政策建议.     

非主流行业的另类IPO

对另类IPO戴上紧箍咒实在没有必要，从产业政策、行业地位、竞争优势、成长性、募投方向等传统的筛选标准和审核方法进行筛选和审核即可     

区块链平台的比较与应用于征信业的推荐

当前,越来越多的行业结合区块链技术来解决行业痛点,征信相关机构也亟待解决如何选择区块链平台进行应用开发的问题。为了提供较为综合的信息参考和借鉴,本文将明确10个国内外典型区块链平台的特点和优缺点,从8个维度对其进行分析,并进一步对征信业现存问题以及征信机制融合区块链解决方案的技术优势进行研判和阐述,最后根据征信特点结合区块链各维度指标,筛选出两个适合征信应用开发的区块链平台。     

高速公路 车流量有望触底回升

随着A股估值的继续攀高,作为高股息率的的高速公路行业的安全边际及估值优势都一览无遗。不管是继续上涨中的填平估值洼地,还是回调过程中的寻求避风港湾,公路行业的优势都无可比拟。     

关于黑龙江省农业综合开发部门项目建设管理情况的调研报告

<正>实施农业综合开发部门项目是新时期国家农业综合开发支持农业和农村经济发展的一项重要举措,是突出体现行业特点,发挥部门技术优势,增强部门项目示范引导作用的支农行为。黑龙江省作为农业大省和粮食生产大省,农业综合开发部门项目建设一直得到国家农业综合开发办公室的高度重视和大力支持,2011—2012年累计完成农业开发     

京津冀协调发展过程中金融支持河北产业着力点分析

本文以促进河北在京津冀区域协调发展,找准金融支持河北产业的着力点为目的,从京津冀产业协调发展现状入手,运用产业梯度系数分析河北在第二产业发展中的优势行业,并就这些优势行业的资金需求和供给情况进行了分析,最后,对金融业支持河北优势行业提出了对策建议。     

中小企业业绩考核探究

在中小企业的快速发展过程中,各界也越来越重视业绩考核在中小企业管理中的应用。中小企业由于其经营规模、部门设置等自身特征,其采用的业绩考核也体现出与大型企业业绩考核不同的特点,有优势也有很多的问题。因此,为了更好地发挥业绩考核在中小企业中的管理作用,应该对中小企业业绩考核进行分析,并针对其问题提出相应的优化措施。     

促进我国旅游业发展的税收对策研究

中国能不能成为真正的世界旅游强国,我国现有的旅游资源优势能不能转换为产业优势和竞争优势,关键取决于国家能否在实施政府主导型旅游业发展战略的过程中创造出更好的政策优势,通过搭建政策优势平台,作为旅游资源优势转换为产业优势和竞争优势的桥梁.本文主要探讨促进我国旅游资源整体优势转化为产业优势和竞争优势的税收政策.     

Industrial Real Estate Investment: Does the Contrarian Strategy Work?

The superiority of the contrarian investment strategy, though well attested to in the finance literature, has received scant attention, if any, in the real estate literature. This study uses empirical industrial real estate investment return data from 1985Q1 to 2005Q3 for the US, and some Asia Pacific cities in order to ascertain the relative superiority of “value” and “growth” industrial real estate investments. The results show that “value” industrial property investment outperformed “growth” industrial property investment in all the holding periods under consideration. Furthermore the industrial property investments exhibit return reversal. This implies that the superiority of the contrarian strategy is sustainable. The results of stochastic dominance tests validate the relative superiority of “value” over “growth” industrial property investment. This implies that fund managers who traditionally have been favoring prime (i.e. growth) industrial property investment may have to reconsider their investment strategy if they want to maximize their return.     

Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings

This paper provides evidence of security analyst (SA) superiority relative to univariate time-series (TS) models in predicting firms' quarterly earnings numbers and shows that SA forecast superiority in our sample is attributable to: (1) better utilization of information existing on the date that TS model forecasts can be initiated, a contemporaneous advantage; and (2) use of information acquired between the date of initiation of TS model forecasts and the date when SA forecasts are published, a timing advantage.     

Multiperiod Strip Hedging of Forward Commitments

This paper empirically compares two multiperiod hedging strategies—a strip hedge and a stack-and-roll hedge—to hedge a forward commitment. The multiperiod strip hedge is found to outperform the stack-and-roll hedge when forward prices are subject to multiple sources of price uncertainty and to perform no better when only one source of uncertainty is present. Moreover, the relative superiority of the strip hedge increases with the presence of multiple sources of uncertainty. Last, the strip hedge is found to be more costly to trade than the stack-and-roll hedge; however, its cost varies directly with its superiority at reducing risk.     

An evaluation of volatility forecasting techniques

The existing literature contains conflicting evidence regarding the relative quality of stock market volatility forecasts. Evidence can be found supporting the superiority of relatively complex models (including ARCH class models), while there is also evidence supporting the superiority of more simple alternatives. These inconsistencies are of particular concern because of the use of, and reliance on, volatility forecasts in key economic decision-making and analysis, and in asset/option pricing. This paper employs daily Australian data to examine this issue. The results suggest that the ARCH class of models and a simple regression model provide superior forecasts of volatility. However, the various model rankings are shown to be sensitive to the error statistic used to assess the accuracy of the forecasts. Nevertheless, a clear message is that volatility forecasting is a notoriously difficult task.     

激励、识别与职业能力框架 --兼谈我国高级会计师考评结合制度

本文从会计师职业能力框架出发,探讨会计师职业能力评估以及会计职称制度,再从激励与识别的视角,分析了考评结合取代单一评审制度的优越性,这一优越性部分源自考试与评审两种异质方式的互补,部分源自两者结合的整体效应。笔者认为,职称考评机制的设计过程就是在激励、识别、成本三者的配置集合内进行选择,而在高级会计师资格问题上,考评结合就成为一个最优的结合点。     

基层央行会计机构“流程再造”的可行性

流程再造在我国商业银行的实践中已充分体现出优越性,有助于提升银行的竞争力。人民银行会计结算方面的流程再造条件已完全具备和成熟。     

论创新对企业区位选择的作用机制

区域经济学传统区位理论认为,企业区位选择的主要影响因素包括运输费用、劳动力费用、市场需求、资源禀赋因素、集聚因素以及产品生命周期、经济政策环境等其他因素。通过对人类经济发展历程中区位选择实践的总结,可以发现,以技术创新、制度创新、组织创新为主要内容的创新活动不仅对一个经济区位的产生有着根本性的决定作用,也决定着一个区位优势的形成过程,进而决定了不同经济区位之间区位优势的此消彼长。由此,使得企业在区位选择过程中认识到一个区位的经济价值,判断一个区位的优势并对自身的区位选择做出决策。因此,真正影响企业区位的决定性要素是创新。     

‘In the end, we have the Gatling gun, and they have not’: Future prospects of indigenous knowledges

Charles Taylor argues the superiority of Western technology demonstrates the epistemological superiority of Western science over indigenous knowledges. I argue Taylor's “might makes right” argument lacks deductive and inductive cogency, begs significant questions against indigenous knowledges, and confounds military subjugation with philosophical refutation. Polycentric global epistemology represents one possible future of indigenous knowledges. It consists of a variety of dialogues between mutual epistemological “others”. Participants ask, “how may this or that knowledge practice be brought into the service of human well-being?” It admits all varieties of knowledge practices ranging from rational argument and experimentation to dance, song, and ritual performance. It establishes a trading zone for mutual sharing, borrowing, and learning as well as collaborative projects.     

云计算在第二代支付系统中的应用研究

文章介绍了云计算的概念、特点及其适用性;分析了中国现代化支付系统的现状及未来发展趋势;论证了在第二代现代化支付系统建设中引入云计算技术具有的可行性,以及云计算为支付系统运行、维护带来的优势。