浅谈民办学校上市发展

中国民办教育在海外上市发展受到风投的热捧,也希望能在国内资本市场融资,上市需求变得非常迫切。本文从民办教育行业上市现状开始,论述了国内民办教育行业上市发展的隐忧和上市的难度,也对在目前国内现有的法律制度框架下民办教育如何上市进行了探讨。     

对提升内蒙古民办教育竞争力的战略思考——对《内蒙古自治区实施(中华人民共和国民办教育促进法)办法》的思考

内蒙古自治区十届人大常委会第二十二次会议通过了<内蒙古自治区实施(中华人民共和国民办教育促进法)办法>,并于2006年8月1日起施行,这意味着内蒙古自治区民办教育的发展将进入一个新阶段.如何抓住贯彻实施办法这一历史机遇,突破束缚内蒙古民办教育发展的瓶颈,进一步提升内蒙古民办教育发展的竞争力,实现内蒙古民办教育的跨越式发展,发挥民办教育对内蒙古经济社会发展的推动作用,来提高内蒙古人力资源的整体素质与人力资源竞争力,是摆在我们面前十分重要而紧迫的理论课题和重大的现实问题.     

关于我国民办教育投资的问题与思考

民办教育作为我国社会主义教育体系的重要组成部分,对促进教育公平、提升教育质量、保障人民受教育权利等方面具有重要意义。本文将对我国的民办教育进行探讨,回顾我国民办教育的发展历程,分析民办教育的现状及问题,并对民办教育的未来做出展望。     

货币供给的内/外生争论:起源、演进和迷局

本文系统评述了货币供给内/外生争论自18世纪以来长达约四个世纪的发展历程,旨在解答两个相互关联的基本理论问题:货币供给本质上是否具有内生性?当前的货币供给内/外生争论为什么会陷入"存款创造贷款还是贷款创造存款"的迷局?综合争论在各个阶段的分析视角和理论基础可以发现,迷局的破解应当从货币的信用本质以及货币和信用的关系这个基础性和根源性的问题入手。货币供给具有内生本质,根源是由于不确定性的广泛存在,经济主体之间的商业信用需要通过信用级别更高的银行信用来清算,以降低不确定性带来的风险。货币供给兼具外生和内生两个相互啮合的创造渠道,其内生性并不能否定其外生性。随着金融体系的变迁和商业银行资产负债管理理念的发展,货币供给的内生性正在不断强化;在经济周期的不同阶段,货币供给的内生程度会有所差异。     

中国经济的短期困境和长期难题

7月以来,关于中国经济增长的争论逐渐多了起来。争论的焦点有两个:一是中国经济是否已经见底反弹;二是中国经济的高速增长或者说潜在增长率是否会趋势性下降。与其说是争论,不如说是一个硬币的两面,道出了中国经济所面对的最核心问题——短期的经济下滑如何破解以及长期的经济增长源泉和动力要到哪里去找。     

“大一统”银行的理论与改革

体系改革是银行体制改革的重要内容。对这样重大的改革,需要从理论上、对现行体系的评估上、新体系的设计上进行反复论证。论证中不同观点的争论当然是不可避免的,也是必需而有益的。本文拟对当前有关争论谈一点看法。一、一个重大理论问题如何看待马列的大银行理论?     

民营银行的八大疑惑

疑惑一,究竟什么是民营银行?民营银行的定义从最初的产权结构论、资产结构论和治理结构论三种观点的争论,到现在争论的焦点集中在两个方面:强调产权模式和强调经营权模式.     

产融结合：理智还是冲动?

今年3月,国家电网集团发起筹建财险和寿险两大保险公司,掀起了新一轮产融结合的热潮与争论:产融结合,是理智还是冲动?如何看待产融结合的利与弊?本期《热点关注》栏目为您深入分析。     

缓解人民币升值压力对策刍议

<正> 国际舆论对人民币升值与否的争论十分激烈,人民币汇率问题目前已成为国际舆论的热点问题,美日及欧盟都通过官方渠道向中国施压,要求人民币以市场为基准即时升值。那么,人民币升值究竟是否有助于解决美日和欧盟的通货紧缩问题?对中国经济又有什么影响呢?应如何缓解升值的压力呢?     

论我国民办教育机构的人力资源管理——以BSD教育为背景

民办教育机构已经成为我国教育行业体系中不可缺少的一部分,并且有着良好的发展前景。但民办教育机构的人力资源管理还不健全,存在着诸多的问题。本文分析了我国民办教育机构目前存在的问题,并针对这些问题提出了相应的解决对策,希望能够促进我国民办教育机构的发展。     

The futures of universities: Ivied halls, virtual malls, or theme parks?

Publicly funded institutions of higher education came into existence at a certain time in history. Has that time come and gone? Are brick and mortar universities being replaced—or at least marginalized—by virtual universities? If so, what is gained, and what is lost, and which side should you be on?     

THE RELATIVE EFFICIENCY OF PRIVATE AND PUBLIC SCHOOLS IN DEVELOPING COUNTRIES

Aside from revenue mobilization, one of the arguments for allowingthe private sector to assume a larger role in the provisionof education is that it would increase efficiency, as administratorsbecome more responsive to the needs of students and their parents.But what is the evidence? Based on case studies that compareprivate and public secondary education in Colombia, the DominicanRepublic, the Philippines, Tanzania, and Thailand, private schoolstudents generally outperform public school students on standardizedmath and language tests. This finding holds even after holdingconstant for the fact that, on average, private school studentsin these countries come from more advantaged backgrounds thantheir public. school counterparts. In addition, preliminaryevidence shows that the unit costs of private schools are lowerthan those of public schools. Although these results cannot,in themselves, be used as arguments for massive privatization,they indicate that governments should reconsider policies thatrestrain private sector participation in education. Furtherresearch is needed to determine whether some teaching and administrativepractices in private schools are applicable to public schools.      

Agricultural Extension: Good Intentions and Hard Realities

What considerations lead policymakers to invest in agriculturalextension as a key public responsibility, and what factors andagency incentives explain differences in extension system performance?To help answer these questions, this article provides a frameworkoutlining farmers' demand for information, the public goodscharacter of extension services, and the organizational andpolitical attributes affecting the performance of extensionsystems. This conceptual framework is used to analyze severalextension modalities and their likely and actual effectiveness.The analysis highlights the efficiency gains that can come fromlocally decentralized delivery systems with incentive structuresbased on largely private provision, although in most poorercountries extension services will remain publicly funded.      

The determinants of venture capital funding: evidence across countries

This paper analyses the determinants of venture capital for a sample of 21 countries. In particular, we consider the importance of initial public offerings (IPOs), gross domestic product (GDP) and market capitalization growth, labor market rigidities, accounting standards, private pension funds, and government programs. We find that IPOs are the strongest driver of venture capital investing. Private pension fund levels are a significant determinant over time but not across countries. Surprisingly, GDP and market capitalization growth are not significant. Government policies can have a strong impact, both by setting the regulatory stage, and by galvanizing investment during downturns. Finally, we also show that different types of venture capital financing are affected differently by these factors. In particular, early stage venture capital investing is negatively impacted by labor market rigidities, while later stage is not. IPOs have no effect on early stage venture capital investing across countries, but are a significant determinant of later stage venture capital investing across countries. Finally, government funded venture capital has different sensitivities to the determinants of venture capital than non-government funded venture capital. Our insights emphasize the need for a more differentiated approach to venture capital, both from a research as well as from a policy perspective. We feel that while later stage venture capital investing is well understood, early stage and government funded investments still require more extensive research.     

The idea of a collaborative competition - a case study

This paper examines the idea of an online collaborative competition for solutions to environmental and social problems. It asks three basic questions: What is a collaborative competition? In what sense are collaborative competitions collaborative? And in view of the social and environmental goals of the competitions, are they a contribution to sustainability practice? Prepared by a conceptual analysis, partly drawing on the arguments for extended peer review in post-normal science, and based on the in-depth analysis of one collaborative competition, it is argued that the idea of a collaborative competition is innovative and suggestive; however, in practice there is only weak evidence for collaboration - the competitive element clearly prevails. The innovation, in practice, is a new way of making visible and thereby promoting social and environmental ideas. There is some evidence for collaborative spirit, but there is only limited evidence that arguments for extended peer review apply. The design of the online collaborative competition might not promote collaboration as well as it could. Therefore, the paper ends with a discussion of possibilities for changing the design of the competition.     

A Research Note on the Use and Perceived Usefulness of Analytical Procedures by Australian Auditors

This paper provides Australian evidence on the use and perceived usefulness of analytical procedures (AP) by both Big 6 and non-Big 6 auditors. The following questions are posed in the paper. First, what is the extent of usage of AP? Second, which AP are used most frequently? Third, at what stage of the audit are AP used most frequently? Fourth, how effective are AP? Fifth, do auditors expect more or less use of AP in the future? In the context of these questions comparisons are drawn between Big 6 and non-Big 6 auditors and with two recent overseas studies.     

The Aggregation and Valuation of Deferred Taxes

Review of Accounting Studies - This paper clarifies some of the conflicting arguments about the value relevance of deferred taxes. We address two questions. First, does accounting aggregation hold,...     

网络经济中政府与非营利组织关系模式的构建

网络经济时代的到来,使政府与非营利组织的关系呈现出三种模式:基于私人物品供给视角下的相互独立关系;基于公共物品供给视角下的合作伙伴关系;基于政府资助的公共服务供给视角下的相互监督关系。为实现上述三种关系模式,迫切需要政府与非营利组织进行变革。     

From Privatised to Hybrid Corporatised Higher Education: A Global Financial Management Discourse

Abstract: This study addresses the emerging financial management focus of publicly and privately funded universities in the global marketplace, focusing on their financial management strategies. Despite regional and national differences, both public and private universities are found to exhibit a global trend towards operating as predominantly market funded commercial organisations. In many countries this reflects the insinuation of New Public Management philosophies into university missions and strategies. University objectives show signs of serving an underlying financial imperative often driven by constrained government funding of higher education and the expansion of private higher education institutions. Revenue expansion through mass education and engagement in the education export trade emerge as primary financial management strategies for a self‐generating profit oriented business model of higher education.     

Instructor Care and Consideration toward Students—What Accounting Students Report: A Research Note

This Research Note reports on a study of students' perceptions of care and respect in the student-instructor relationship. Students in a daytime accounting program at a university in the USA were given the opportunity to respond to questions such as: (1) Have you ever had the feeling that a faculty member or instructor had ‘given up’ on you and your learning in a course? (2) What did the faculty member do or not do to give you that feeling? and (3) What did you do as a result of that feeling, perception? Eighty-one students (50 in the autumn semester of 2009; 31 in the autumn semester of 2010) responded to all questions, with 35% of the total indicating that they felt at least one course instructor had given up on them and their learning in a higher education (post-secondary) course. We examine students' responses to the questions in the context of care, respect, and civility. This Research Note offers several recommendations to help instructors in improving instruction and building better relationships with students.