内部控制新发展——ERM概念框架

鉴于内部控制在面对因企业内外部原因产生的风险而力不从心,COSO发布了《企业风险管理(ERM)——综合框架》。本文结合英国风险管理协会发布的风险管理准则,对ERM的概念、要素等进行了介绍和分析。     

ZP-Stichwort: Offshoring

Ohne Zusammenfassung     

Hong Kong's exchange rate regime:: Lessons from Singapore

Singapore's managed floating exchange rate regime contrasts with Hong Kong's currency board system featured by the Hong Kong–United States dollars peg. This paper appraises the two different exchange rate regimes by comparing their track records in maintaining macroeconomic stability and trade competitiveness in the 1990s. A review of the two regimes' institutional characteristics and macroeconomic performance reveals the systemic inadequacy of Hong Kong's exchange rate regime under a changing global financial environment. As East Asia emerges from the recent financial crisis, Singapore's experience of successfully moving away from a currency board system to a credible managed floating regime offers a lesson worthy of attention from Hong Kong.     

金汇通：创意全驱动

＂这个世界本身没有什么传奇,我们只是让更多人知道了一个事实!＂ ——摘自＂金汇通创意发展·中国＂主页 题记中的言语似乎太过自信。能如此＂非典型＂谦虚地自我介绍的＂金汇通创意发展·中国＂（下简称金汇通）——究竟是一个怎样的企业？     

ZP-stichwort: Percentage-of-completion-methode

Ohne Zusammenfassung

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ZP-stichwort: Percentage-of-completion-methode

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Der Verfasser dankt Herrn Dipl.-Kfm. Thomas Wernicke für die konstruktiven Anregungen bei der kritischen Durchsicht des Manuskripts.     

中小民营企业融资到底难在哪里——基于广东中小民营企业融资渠道的实证分析

文章从现有融资渠道及其结构状况与特点、不同资产规模企业的融资渠道结构差异比较、不同地区企业的融资渠道结构差异比较三个角度,对广东中小民营企业融资渠道的状况与特征进行实证分析。结果表明融资难问题突出表现在:短期资金融资难度降低,但长期权益性资本严重短缺;中小民营企业中做大的企业融资困难得到缓解,但其他中小企业融资仍十分困难;发达地区资金相对充足,欠发达地区中小民营企业融资困难。     

Correction to: Services versus goods trade: a firm-level comparison

Review of World Economics - In the original publication of the paper, the below lines were wrongly publishes on page 22 as: Over that period Belgian firms were obliged to declare to the NBB any...     

文化会展业:从平台到品牌的建构——以深圳文博会为例

近年来,深圳文化产业快速发展,本文以深圳文博会为例,分析了深圳文化会展业从平台到品牌建构的发展现状与存在的问题,并在此基础上,对文化会展业从平台到品牌的提升提出相关建议.应继续坚持国际化,打造世界级展会；坚持内容为王,彰显展会文化内涵；坚持交易为王,提高参展收益；坚持精细服务,凸显展会档次.