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政府采购预算作为部门预算和政府采购工作的链接点,它既是部门预算的细化和补充,又是政府采购工作的起点和基础,理应成为政府采购管理部门的工作重点。按照财政部“进一步扩大政府采购制度实施范围和规模,进一步规范政府采购行为”的总体要求,在做好政府采购预算编制基础工作的同时,不断加强与各业务科室和采购单位的沟通交流,取得他们的大力支持和配合,今年我们对全县行政事业单位进行了政府采购预算编制工作。为政府采购活动的有序、高效运行创造了有利条件,使过去集中采购下的零星采购局面得以扭转。[编者按] 相似文献
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政府采购预算是反映采购机关年度政府采购项目及资金的计划,政府采购预算是部门预算不可忽缺的组成部分,认真编制政府采购预算是全年政府采购工作具有计划性和有序性的前提保证,严格执行政府采购预算是提高单位自身理财水平和增强政府采购意识的有效途径。几年来,虽然政府采购预算的编制规范了政府采购程序,促进了政府采购工作上台阶,但在编制和执行过程中还有很多问题,主要表现如下。[编者按] 相似文献
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自从我国实施政府集中采购以来,广大政府采购工作人员在各级政府的领导下,严格按照《政府采购法》的要求,坚持公正、公开、公平和诚信,使政府采购工作取得了可喜成绩。但由于政府采购工作在我国刚刚起步,许多方面还需要进行完善。因此,加强政府采购的配套革命迫在眉睫,以完善政府采购制度,规范政府采购市场,拓宽政府采购领域,提高政府采购工作质量和水平。 相似文献
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加强政府采购工作之我见 总被引:1,自引:0,他引:1
政府采购是近几年刚刚起步的一项崭新工作,目前,在实施过程中仍存在一些问题。切实规范和完善政府采购行为,对促进政府采购工作健康发展。完善政府采购制度。杜绝采购过程中的腐败行为有着十分重要的意义。当前在政府采购工作中存在的主要问题:一是政府采购缺乏计划性。由于政府采购工作起步晚、财政状况困难等原因,财政部门或相关预算单位在年初编制部门预算时往往心有余而力不足或根本不予考虑,致使政府采购项目缺乏计划性、科学性,也很难细化、量化并付诸实施,导致政府采购工作处于被动局面,基本上属随意性购置、临时性购置。 相似文献
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我国自1995年开始引入政府采购制度,随后在全国范围展开。几年的实践证明,推行政府采购制度对于构建公共财政体系,加强对财政资金使用支出的全程监控,节约财政资金,反腐倡廉具有重要现实意义。政府采购取得的成绩是骄人的。但随着政府采购工作进一步深入开展,一些深层次的问题开始凸现,特别是在县级表现的更为突出,妥善处理解决好这些问题是政府采购工作持续、健康发展的保障。 相似文献
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2003年《政府采购法》颁布实施以来,政府采购工作在全国全面推开.政府采购制度日益完善,采购规模不断扩大,采购管理日趋规范.采购效率和采购效益显著提高,节约了财政资金,促进了廉政建设和社会经济发展。但是,政府采购工作作为财政改革的一项重要举措,还是一个新生事物,在它的发展过程中难免存在一些问题。尤其是县(区)级政府采购工作由于受人员素质、财力保障、采购经验等因素的制约,问题更加突出,影响了政府采购效率和政府采购工作质量,亟需采取有效措施加以解决。 相似文献
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Roberts LM Spreitzer G Dutton J Quinn R Heaphy E Barker B 《Harvard business review》2005,83(1):74-80, 117
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商业银行如何应对利率市场化 总被引:6,自引:0,他引:6
最近,中国央行的利率政策传达出利率市场化步伐骤然加快的信号,沉浸在央行利率管制环境下的国内商业银行突然感到"利基"竞争的性质发生了重要变化。那么.在利率市场化环境下商业银行应采取怎样的风险偏好,才能使贷款定价覆盖风险溢价?这是银行管理者必须回答的问题。 相似文献
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Fitschen F 《Hospital financial management》1976,30(11):44-8, 50
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When to ally & when to acquire 总被引:3,自引:0,他引:3
Acquisitions and alliances are two pillars of growth strategy. But most businesses don't treat the two as alternative mechanisms for attaining goals. Consequently, companies take over firms they should have collaborated with, and vice versa, and make a mess of both acquisitions and alliances. It's easy to see why companies don't weigh the relative merits and demerits of acquisitions and alliances before choosing horses for courses. The two strategies differ in many ways: Acquisition deals are competitive, based on market prices, and risky; alliances are cooperative, negotiated, and not so risky. Companies habitually deploy acquisitions to increase scale or cut costs and use partnerships to enter new markets, customer segments, and regions. Moreover, a company's initial experiences often turn into blinders. If the firm pulls off an alliance or two, it tends to enter into alliances even when circumstances demand acquisitions. Organizational barriers also stand in the way. In many companies, an M&A group, which reports to the finance head, handles acquisitions, while a separate business development unit looks after alliances. The two teams work out of different locations, jealously guard turf, and, in effect, prevent companies from comparing the advantages and disadvantages of the strategies. But companies could improve their results, the authors argue, if they compared the two strategies to determine which is best suited to the situation at hand. Firms such as Cisco that use acquisitions and alliances appropriately grow faster than rivals do. The authors provide a framework to help organizations systematically decide between acquisition and alliance by analyzing three sets of factors: the resources and synergies they desire, the marketplace they compete in, and their competencies at collaborating. 相似文献
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Companies, investors, and regulators around the world are now seeking to tie executives' payoffs to long-term results and avoid rewarding executives for short-term gains. Focusing on equity-based compensation, the primary component of top executives' pay, the authors analyze how such compensation should best be structured to provide executives with incentives to focus on long-term value creation.
To improve the link between equity compensation and long-term results, the authors recommend that executives be prevented from unwinding their equity incentives for a significant time period after vesting. At the same time, however, the authors suggest that it would be counterproductive to require that executives hold their equity incentives until retirement, as some have proposed. Instead, the authors recommend that companies adopt a combination of "grant-based" and "aggregate" limitations on the unwinding of equity incentives.
Grant-based limitations would allow executives to unwind the equity incentives associated with a particular grant only gradually after vesting, according to a fixed, pre-specified schedule put in place at the time of the grant. Aggregate limitations on unwinding would prevent an executive from unloading more than a specified fraction of the executive's freely disposable equity incentives in any given year.
Finally, the authors emphasize the need for effective limitations on executives' use of hedging and derivative transactions that would weaken the connection between executive payoffs and long-term stock values that a well-designed equity arrangement should produce. 相似文献
To improve the link between equity compensation and long-term results, the authors recommend that executives be prevented from unwinding their equity incentives for a significant time period after vesting. At the same time, however, the authors suggest that it would be counterproductive to require that executives hold their equity incentives until retirement, as some have proposed. Instead, the authors recommend that companies adopt a combination of "grant-based" and "aggregate" limitations on the unwinding of equity incentives.
Grant-based limitations would allow executives to unwind the equity incentives associated with a particular grant only gradually after vesting, according to a fixed, pre-specified schedule put in place at the time of the grant. Aggregate limitations on unwinding would prevent an executive from unloading more than a specified fraction of the executive's freely disposable equity incentives in any given year.
Finally, the authors emphasize the need for effective limitations on executives' use of hedging and derivative transactions that would weaken the connection between executive payoffs and long-term stock values that a well-designed equity arrangement should produce. 相似文献
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In October 2006, the NYSE began rolling-out phase three of a four-phase plan initiate its new Hybrid trading mechanism. The
results show that this new trading platform introduced a much larger proportion of electronic transactions relative to floor
auction transactions. This migration to electronic transactions is further evidenced by a mirror shift in price discovery
from floor trades to trades marked for automatic electronic execution. In addition, the move to Hybrid trading introduced
a significant decrease in inventory control costs, as well as a noticeable increase in trade persistence. Finally, the new
trading platform has increased the speed with which orders are met, and has also decreased the proportion of executed shares
which receive price improvement.
相似文献
Yiuman TseEmail: |
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Standard tax multipliers are a widespread feature of fiscal equalization systems. A simple theoretical model shows that actual tax multipliers respond positively to changes in standard tax multipliers. This theoretical prediction is tested empirically using data on municipalities in Germany. A quasi-experiment in the state of North Rhine-Westphalia is exploited to identify the incentive effect. The empirical results confirm that local business tax policy is shaped by standard tax multipliers. They provide a straightforward practical tool to avoid a race to the bottom in local business tax rates. 相似文献