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从党和国家实施西部大开发战略,加快中西部地区发展的前景看,在目前乃至今后一段时期内,中央及地方各级财政将在西部地区的基础设施和生态环境建设方面投入大量资金,加强这些资金的管理,使之发挥预期效益,不但需要各级政府部门加大监管力度,更重要的是要建立财政性资金投入的资本化运作机制,所谓财政资金的资本化运作,是指对基本建设项目、特别是经营性基本建设项目投入的财政性资金,应视为政府为生产资源的资本配置,以获取最大利益为目标,促进其在市场中的自由流动,之所以在西部大开发中应高度重视财政性资金资本化运作机制的建立,是因为。 相似文献
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近年来,随着我国市场经济进程的加快,以及农业税的取消,农民期盼对农村土地资源、人力资源、人才资源和其他农业资源充分利用有效机制进行合理配置。以湖北省为例,目前以土地有偿流转、公司制农业为主要形式的农村资源资本化运作模式在一些地方悄然兴起。 相似文献
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随着传媒集团化进程的加快和传媒业的进一步对外开放,传媒企业如何上市融资和资本运作日渐成为社会各界关注的重点。传媒作为特殊产业,从事的是精神化的生产和再生产,相对于物质的生产和再生产,在资本经营的层面上无太大差别。上市作为传媒体企业化运营的一种尝试,目的在于探索如何利用多种渠道为大众传媒的改革提供充足的运营资金,以 相似文献
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随着文化体制改革和事业单位改革的不断深入,传媒行业顺应市场经济发展的要求,整合行业资源,通过并购重组不断发展壮大,由原来的事业单位转制为企业并逐步发展成为拥有分公司、控股子公司的集团公司.集团公司财务管理面临着应如何加强集团型企业经营活动的内部控制、减少财务风险、提高运营效率,如何保持企业长久、稳定、健康发展等问题. 相似文献
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耿晓艳 《行政事业资产与财务:下》2013,(2):105-106
伴随市场经济体制改革的不断深化,传媒领域获得快速发展.传媒集团迅猛拓展规模化发展之时,内部管理呈现出滞后问题.强化内部控制,既是传媒集团顺应资本市场监管与深化文化机制变革的要求,亦是自身创新发展,达成“集约化、规模化、专业化”发展的关键路径. 相似文献
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从20世纪90年代开始,我国兴起传媒集团化的浪潮。从社会效益和公共安全的角度,需要运用法律来规制和引导传媒产业集团化的产业经营行为。在中国特色社会主义的时代背景下,我国传媒产业集团化具有自身的飞跃性特点和不同于其他产业飞结构特性,更加需要完善现有法律体系对传媒产业集团进行规制。 相似文献
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绍兴县是经济强县,近年来,随着资产重组,企业兼并,涌现了不少中小企业集团。为了管理企业集团,从财务上为集团发展把好关,许多集团成立了集团结算中心,在强化集团财务管理方面,取得了一定的经验,同时也暴露出不少亟待解决的问题。 相似文献
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大数据时代,智能财务的推行让业财融合成了大势所趋.一直以来,传媒集团的财务和业务都是独立分开的,但是随着信息技术在传媒集团经营管理中的不断应用,财务的职能不再是记账、报销、成本结算等这些事后核算,而是要将财务职能往前推进,进行事中甚至是事前控制.因此,实行业财融合是传媒集团发展的必然趋势. 相似文献
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王煜 《中国农业银行武汉培训学院学报》2011,(3):66-68
市场经济的激烈竞争使"人力资本这一经济增长根本推动力的资源如何得到妥善利用"成为经济学家关心的热门问题。资本化是人力资源的必然趋势,更好的资本化能使企业在激烈的市场竞争中获得较大的优势。本文分析了人力资源资本化的原因,以此揭示了人力资源资本化的意义与必要性。就现存的人力资源资本化的过程中出现的一些问题进行了简述,在此基础上,分析了人力资源资本化的途径和方案。 相似文献
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宁波市国际税收研究会慈溪市地方税务局联合课题组 《涉外税务》2007,227(5):39-42
本文从辨析资本弱化的概念入手,对我国涉及资本弱化的有关法律法规和管理现状进行了利弊分析,同时介绍了国际上的一些成功经验。在此基础上,阐述了防范资本弱化应该遵循的主要原则,提出了防范资本弱化的具体税收对策。 相似文献
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将技术转化为现实的生产力,是企业可持续价值创造的根本动力.这就需要将技术真正地转化为技术资本,挖掘技术资本的内在属性,抓住技术资本的内在特点.技术转化为资本需要界定产权,投入生产并参与市场交易.技术资本具有资本的一般属性:增值性、商品性、动态性.此外,还具有独立的内在属性,创新性、垄断性、时效性、外部性、可分离性、异质性与价值动态减损性. 相似文献
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This research examines the museum characteristics associated with lobbying on the 1990 FASB Exposure Draft (FASB, 1990) that would have required US museums to capitalize their collections. A sample of 103 museums that lobbied on the Exposure Draft is compared to a matched sample of museums that did not choose to lobby. The results reveal that museums which lobbied are larger, older, and members of or accredited by the American Association of Museums. Also, proportionately more private museums and art museums than exist in the overall US museum population chose to lobby on the proposed requirement. 相似文献
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Randy E. Dumm G. Stacy Sirmans Greg Smersh 《The Journal of Real Estate Finance and Economics》2011,42(1):30-50
Some research shows that homes built under tougher building codes perform better in hurricanes. While houses built after the implementation of the stronger building codes could be presumed to be “safer”, no study has measured the extent to which stricter building codes are capitalized into improved property. This study measures the capitalization of stricter building codes into house prices. In addition, the study examines whether homebuyers attach greater value to the stricter building codes after the “reality check” of the 2004 and 2005 hurricane seasons. A hedonic pricing model is used to capture the differential effect on house prices of the stricter 1994 South Florida Building Code for properties sold from 2000 through 2007 in Miami-Dade County. The model also measures any increase in the marginal value of the stronger building code after the 2004/2005 storm season. Models are estimated for the aggregate data and for three geographical zones based on risk exposure. Results show that the stricter building code has a positive effect on selling price. The greatest effect is seen in the coastal zone, which has the greatest risk exposure. Selling prices for homes built under the new code were about 10.4% higher than prices for comparable homes built under the older, less strict code. The premium for safety is shown to decrease as the hurricane risk exposure decreases. For geographical areas with less risk exposure, there is less capitalization of the stricter building code into house prices. The post-catastrophe (“reality check”) variables show that, following the minimal impact of the 2004 hurricanes on the Miami area, the premium that consumers are willing to pay for structural integrity disappears. However, after the 2005 hurricanes, which were more devastating to the Miami area, the building code premium returns. 相似文献
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The 1990s witnessed an unprecedented decline in leverage ratios in the United States property-liability insurance industry. The premiums-to-surplus ratio, the most commonly used leverage ratio in the industry, fell from its historical average of 2.0 to less than 1.0 by the end of 2000; and the industry-wide capital-to-asset ratio increased from an historical average of about 25% to 35%. The international reinsurance industry also experienced significant capital increases and leverage declines during the 1990s (Cummins and Weiss, 2000).1 These unusual trends raised widespread concerns that the property-liability insurance industry had become over-capitalized (The Economist, 1999; Bowers, 2001; Seifert, 2001). To investigate the growth in capitalization and its potential causes, the Conference on Capitalization in the Property-Liability Insurance Industry was held at the Wharton School in September 2000 under the joint sponsorship of the Wharton Financial Institutions Center and AON. Selected papers from the conference comprise this issue of the Journal of Financial Services Research (JFSR). 相似文献