养老保险平衡风险因素分析

养老保险基金存在着收不抵支的风险,由此引起缴费率发生变动.根据养老保险基金收支平衡的数学模型,影响养老保险收支平衡的风险因素有替代率、就业年龄、退休年龄、抚养比、平均余命、死亡率、人口年龄构成、目标期间、经济景气、通货膨胀、人口迁移、工资增长率、利率等.其中工资增长率和利率对养老保险平衡的影响较复杂.对缴费率随各因素的变动作了相关分析.     

养老保险平衡风险因素分析

养老保险基金存在着收不抵支的风险,由此引起缴费率发生变动.根据养老保险基金收支平衡的数学模型,影响养老保险收支平衡的风险因素有替代率、就业年龄、退休年龄、抚养比、平均余命、死亡率、人口年龄构成、目标期间、经济景气、通货膨胀、人口迁移、工资增长率、利率等.其中工资增长率和利率对养老保险平衡的影响较复杂.对缴费率随各因素的变动作了相关分析.     

Revenue Management in Hotels

Abstract

In hotel industry, the goal of revenue management is to maximize the revenue by forecasting the future demand based on the current and past reservation data. This paper explores revenue management, revenue management systems (RMS), and success factors in implementing RMS. Fundamentals of revenue management are introduced as well as the benefits of revenue management systems. Some key factors of implementing revenue management systems discussed in this paper are measuring performance, management's commitment, and integration with property management systems.     

对施工企业收入确认的几点思考

新施行的《企业会计准则──建造合同》与原《施工企业会计制度》在对收入的确认方面存在很大的差异。新准则的改进对会计信息质量、企业经营、会计人员素质以及会计工作环境等都将产生重大影响。有关部门、人员应认真学习、贯彻《会计法》,加大对会计人员继续教育工作的力度,提高会计人员素质;同时,建立、完善与会计准则的实施相适应的内外监督环境。     

税收文化再造的实践探索

为了进一步完善税收文化,作者对税收文化的内涵、特征及再造的原因作了介绍,提出了再造的核心是价值观,对如何进行再造进行阐述,并介绍了再造的模式。     

优化纳税服务研究——基于浙江国税系统纳税服务的实践

本文在回顾浙江省国税系统近十年来纳税服务实践的基础上,剖析当前优化纳税服务的制约因素及负面效应,并提出从战略高度加大新型纳税服务体系的培育和管理力度.把握纳税服务体系创新中文化塑造、制度创新、手段变革的三个维度,确保税收管理服务核心价值--提高纳税人满意度、提高税法遵从度的实现.     

"量入为出"与"以支定收"—关于当前财政收入增长态势的讨论

当前中国的财政收入处于"超常"增长区间.因此,有必要按照"以支定收"的财政观重新审视当前中国的政府收支格局,并以此解释或处理财政经济领域的一系列问题:由支出入手,从支出到收入,在严格界定支出与收入的基础上界定"两个比重";启动各项旨在规范政府收支行为及其机制的改革举措,避免整个政府收支规模的不适当增长;循着"政府究竟需要干什么事"、"政府究竟需要多少钱"和"政府究竟可以取得多少钱"的线索,构建本来意义上的中国的公共财政框架.     

显性化:我国存款保险制度的未来演进

隐性存款保险构成了显性存款保险的逻辑起点,而显性存款保险是隐性存款保险的演进方向。非国有经济的扩展使国家提供隐性存款保险的收益大幅度降低,而金融业的开放也使得国有银行偏好真实资本的注入以及与此相伴的显性存款保险制度。     

保险公司发展物流保险的建议

物流企业在提供物流服务过程中常常面临各种风险,物流保险给予了相应保障。本文从保险公司角度出发,给出了发展物流保险的建议。     

Insurance Reform

China is ready to introduce massive reformmeasures in 2003 to further boost itsburgeoning insurance sector.The measuresinvolve shareholding reform and publicflotations of several large State-ownedcompanies,diversification of the capitalstructures of the shareholdins insurers bybringing in more private and foreign capital,introduction of more foreign insurers.strengthening regulations against illegal andcountemroductive practices and measures to     

Wahrgenommene Preisfairness bei Revenue Management im Luftverkehr

Revenue Management als eine innovative Form der erl?smaximierenden Preis- und Kapazit?tssteuerung rettete in den 80er Jahren eine ganze Branche vor dem Untergang. Mittlerweile fest als Standard im Luftverkehr etabliert, scheint die Frage der wahrgenommenen Preisfairness bei Revenue Management immer noch unbeantwortet. Insbesondere die Flugpreise sogenannter Billigfluggesellschaften eben Anlass zu kundenseitigen Gerechtigkeitsüberlegungen. Der Beitrag analysiert systematisch die unterschiedlichen Revenue Management-Ans?tze von etablierten Fluggesellschaften bzw. Billigfluggesellschaften sowie die jeweils vom Kunden empfundene Fairness. Ferner werden Handlungsempfehlungen für ein beziehungsorientiertes Revenue Management abgeleitet.     

Revenue sharing in network utility maximization problems

Alliances arise in a wide variety of domains, when a group of countries, political parties, people or other entities agree to work together because of shared interests or aims. They make sense, if the output obtained is somehow better than the outcome of acting individually. Revenue or cost sharing is key when determining if individuals are better off by contributing to an alliance or not. In our alliance each member owns a unique resource –or set of resources–, which is given to the alliance. The alliance sells services, which are supported thanks to one or a set of these resources. We focus on alliances that sell services in such a way that the total revenue of the alliance is maximized. We show that this kind of problems can be modeled through a Network Utility Maximization problem. We subsequently explore the problem of revenue sharing among the members of the alliance. Such a problem is a complex one since the interests of all participants must be ensured and correct incentives must be provided. We formally formulate the members’ interests through a set of properties the revenue sharing method should verify. We then discuss the existing methods for revenue sharing and conclude that none of them verifies the needed properties for the case of a revenue maximizing alliance. We finally propose a revenue sharing method based on projecting the contributions of each member of the alliance into an economic stable set. Through an exhaustive simulative study we conclude that our method provides, in addition to economic stability, fairness among members and the right incentives to them. Through our analysis Network Service Provider alliances, which sell quality-assured data transport services, are considered as an application example.     

收益分享合同与供应链绩效研究

收益分享合同中收益分享比例对基于随机需求的二级供应链产量及成员各方收益都存在着影响,如果以图形来描述收益分享比例-产量-利润的关系,可以看出收益分享合同虽然存在使供应链协调及收益在成员间任意分配的最优收益分享比例,但此收益分享比例并不能使供应商最优,因此通过单一的收益分享机制来实现供应链协调是不稳定的。     

税收管理创新研究

通过税收管理规律和创新理论的分析,阐述税收管理创新实施主体、创新客体、创新目标等税收管理创新要素,提出税收管理创新要坚持有组织的创新、建立完善促进税收管理创新孵化机制的观点,并结合浙江省国税系统税收管理创新情况进行分析,研究管理创新提升税收管理效能的重要作用,提出税收管理创新可持续性发展的建议。     

促进中小企业发展的几点税收建议

税收作为一种经济杠杆,具有较强的宏观调控作用。要充分利用税收政策,给中小企业的创立和成长营造一个宽松而有利的外部环境。应从降低税率、减少税种、提高起征点等方面完善我国的税收制度,为中小企业的发展创造有利条件。