加强租赁企业会计核算和财务管理刍议

加强租赁企业会计核算和财务管理刍议夏继安当前在企业产权制度改革中，许多企业采用租赁产权转让方式。我单位实行租赁经营的企业已占全部企业的５７％。因为租赁经营在产权制度改革中所占比重较大，所以对租赁企业的会计核算和财务管理工作应高度重视。一、租赁企业财会...     

对宝泉岭垦区租赁企业的调查

对宝泉岭垦区租赁企业的调查董佳友，张修忠，洪景忠黑龙江省宝泉岭垦区自１９９３年以来，在转换企业经营机制过程中，对１３个国有农场的部分微利、亏损的中小型工商运建服企业实行租赁、股份、转卖、兼并、嫁接、破产等多种形式的产权制度改革。实行企业所有权和经营权...     

小、穷、亏企业实行“还本租赁”好

小、穷、亏企业实行“还本租赁”好翁灵峰“还本租赁”是在改、租、卖三种转制形式的基础上，容各所长，既具租赁特征，又有拍卖实质，还有股份制内涵的一种改制新形式。“还本”就是承租者在租赁期内，分期偿还国有资本金；“租赁”就是承租者对未还本的国有资产上缴租金...     

对场内小型企业租赁承包财会业务衔接的作法──新疆兵团八十三团对小型企业租赁承包的几点实践经验

为了进一步深化国有农业企业改革，扭转农场第二、三产业长期亏损的局面．新疆生产建设兵团农五师八十三团对所属小型企业实行了租赁承包。他们自1995年8月至H96年s月，已对8个小型企业实行了租赁承包。由于各企业的经营状况和财务状况不同，他们对租赁企业采取了2种财务处理与会计财务衔接方式：一、直接连接衔接方式。即将原企业会计帐务全部移交给租赁承包人，租赁承包人除按合同规定上交利费外．对原企业所有的债权债务全部承担下来，团只将原单位的银行存贷款差额、内部往来差额、所有者权益等团应收回部分．以合同的形式约定下来，分…     

浅谈乡镇企业租赁经营中租金确定方法

近几年来，随着经济体制改革的深入发展，一些经营管理不善或小型的乡镇企业，实行了租赁经营责任制。这些企业采取的租赁形式多种多样，有对整个企业的租赁，也有对企业某个车间或设备的租赁；有本企业职工集体或个人承租，也有外部单位、集体或个人承租；还有企业职工联合外单位职工合伙承租，等等。从企业租赁后的经营情况来看，大多数企业生产经营管理水平提高了，闲置的设备利用起来了，经济效益大为好转。但也有一部分企业承租失败了，这些承租失败的企业，除了承租人选择不当，企业管理不善，政策不配套等原因外，租金确定不合理也是…     

租赁企业经营失利的原因剖析

租赁企业经营失利的原因剖析成春到对小型企业实行租赁经营，是搞活企业的一种有效经营方式，既有利于企业所有权与经营权分离，使企业真正成为自负盈亏、自主经营的商品生产者，提高企业的经营效益，增强企业的发展后劲，又能实现国家利益、集体利益和个人利益的同步增长...     

铜陵市饲料公司实施租赁经营效果好

安徽省铜陵市饲料公司是一家集饲料加工、畜禽养殖为一体的综合型企业。前几年由于生产经营起伏较大，亏损严重，面临生存危机。为促使企业尽快走出困境，他们于2000年采用分块租赁办法，将养猪场、养鱼场、养鸭场和饲料加工厂分别实行对内对外租赁经营，一年时间就取得了减亏100多万元的好成绩。一、主要做法将养殖场租给内部职工。做法是先明确租赁人资格，采用租赁人自荐、职工推荐和组织推荐相结合的方法，确定租赁候选人，然后，召开职工代表大会投票选举。选举结果，38岁的大学本科毕业生王玉平被选为养猪厂的承租人。王玉平学的是畜…     

新租赁准则对我国航空业财务指标的影响及其对策研究——以春秋航空为例

随着市场经济和租赁行业的发展,我国的租赁业务也日益复杂,这使得旧租赁准则的弊端逐渐暴露,不再适用于当前的经济环境,因此,财政部根据我国租赁市场的实际情况与需求,借鉴了国际新会计租赁准则,在2018年12月发布新租赁准则。本文梳理租赁准则的发展历程,并研究准则变化后对航空企业会产生的影响,以春秋航空为例分析实行新租赁准则的企业可能会受到的影响。     

现状 思考 对策：———改制企业职工思想状况剖析

１９９６年，四川省盐亭县委、县府对全县４５户企业进行了产权制度改革，理清了企业家底，盘活了资产存量。建立有限责任公司１４户；实行租赁、分块搞活１１户；拟建集团公司１户；实施破产的８户。破产企业资产总值为２６１６．０５万元，平均负债率达１５１％，失业人...     

国有农场租赁企业财务管理初探

长期以来，国有农场吃惯了国家的“大锅饭”，内部企业、职工吃惯了农场的“大锅饭”，“等、靠、要”思想严重，“自主经营、自负盈亏、自我约束、自我发展”意识淡薄，市场竞争观念不强。目前国有农场正处在市场经济转变过程中，对农业生产职工实行了“承包到户，分户经营，包干上缴”的管理办法，对农场内部工、副、商、服务企业则实行了多种多样形式的承包责任制。其中租赁经营最为普遍。因受诸多因素的影响，农场租赁企业财务管理工作中也出现了一些突出问题亟待解决。现就此谈点肤浅见解，供参考。　　一、租赁企业财务管理中存在的主…     

Price transmission between products at different stages of manufacturing in forest industries

The theory of demand and supply implies a positive relationship, or “price transmission” between the prices of products at different stages of manufacturing. This relationship was investigated with quarterly prices of softwood stumpage in the US South, and national prices of forest products, from 1977 to 2002. All prices, net of inflation, were found to be nonstationary and there was no evidence of co-integration between prices. Vector autogressive models, augmented by Granger causality tests and multiplier analysis showed that there was a one-to-one permanent positive response of the southern sawtimber stumpage price to a permanent change in the national lumber price. There was also a one-third permanent positive response of the national paper price to a permanent change in the national pulp price. There was no relation between regional pulpwood prices and national pulp or paper prices. When price transmission was significant, the full adjustment took about 2 years.     

Application of an ecosystem function framework to perceptions of community woodlands

Owners, local residents, government, and conservation organisations can express divergent preferences in the development and management of local woodlands. The perceptions of these four groups were examined, in the context of three community woodlands in Eastern England, using an ecosystem function framework. In a pilot study, residents were able to allocate a relative importance to woodland ecosystem services which were then related to “regulation”, “habitat”, and “production” or “information” functions. However residents also placed importance on negative services or “dis-services” associated with the woodland ecosystem. Therefore a fifth category of “dis-services” was included in the main survey which included 84 local residents, three woodland owners, three government institutions, and six representatives from conservation groups. Each of the four groups placed greatest importance on services associated with habitat (16–39% of the total importance) and information (30–50%) functions suggesting, in this example, mutual interest in the use of woodlands as a habitat or recreational resource. By contrast a potential area of difference was the particularly high importance placed by one owner on dis-services such as fly tipping. In addition the woodland owners placed higher importance (10–20%), than local residents and conservation groups (7–9%), on the productive services of the wood. This suggests a need for communication when production-related operations affect recreation. The ecosystem function framework appears to be a useful approach for highlighting potential tensions and areas of mutual interest in the management of semi-natural ecosystems.     

In Vino ‘No’ Veritas: impacts of fraud on wine imports in China

China is one of the largest wine importing countries in the world and is poised for continued import growth in the future. Increased wine purchases throughout China have given rise to persistent fraud where fake wines are packaged and sold with counterfeit contents and labels. For exporting countries like France, counterfeit wines displace market share, damage foreign brand reputation, and cause distrust in consumers who are aware of counterfeiting problems throughout the country. We examine the impact of fraudulent wine events (as measured by negative media reports) on Chinese wine demand differentiated by supplying country. We employ the Rotterdam demand system and a switching regression procedure to estimate import demand and compare results across different media variable specifications. Results consistently show that negative reports disproportionately affect French wine regardless of how the media variable is specified. This is not surprising because most fraudulent events involve French wine counterfeits.     

An evaluation framework for earthquake-responsive land administration

In recent years earthquakes and their secondary hazards have claimed the largest number of lives of all large natural disasters. Some of the world’s most earthquake-prone zones are also areas of high population density. The impact is magnified by vulnerability factors including non-enforcement of building codes, knowledge gaps, urban poverty and poor governance capacity to manage and reduce earthquake risks. Poor security of land tenure and property rights increases the vulnerability of people and affects their ability to respond to natural disasters.Earthquake recovery and reconstruction provides very significant challenges for land agencies, with these challenges differing from one country to the next due to differences in the local context. Drawing on contrasting case studies in Haiti, Nepal and New Zealand this paper identifies the common post-earthquake land administration functions and challenges that may apply to many contexts. These lessons provide land agencies and other key stakeholders with a summary of the challenges an earthquake poses for land administration at different post-disaster stages. We also discuss the policy and regulatory, institutional, operational and preparedness lessons for land administration. From these lessons we propose a framework for evaluating the earthquake-responsiveness of a land administration system. This framework can be used by a land agency in an earthquake prone region, or where an earthquake has recently occurred, to assess what challenges to land administration might occur in the event of an earthquake, and the preparedness of their land administration system.     

Agrarian Poverty,Nutrition and Economic Class – A Study of Gujarat,India

This paper analyses poverty and calorific undernourishment in the Indian state of Gujarat, where high and market‐led industrial growth has resulted in rapid economic improvement. The study is carried out through a combination of secondary and survey‐based data. We conclude that the neoliberal agenda of uncontrolled, outward‐looking growth has not resulted in significant reduction of poverty or malnourishment in rural areas. Furthermore, while land ownership is officially used as a proxy for wealth distribution, class position appears a better predictor of poverty status in the rural areas than landownership per se. At the policy level, there is a need to revive the agrarian economy and create new non‐agricultural assets, and the primary focus in the state must shift to the distribution of created assets rather than a single‐minded focus on growth.     

Does sustainable agricultural growth require a system of innovation? Evidence from Ghana and Burkina Faso

This paper tests the ‘systems of innovation’ hypothesis for a selection of crops in Ghana and Burkina Faso that have shown significant growth in production over an approximately 20-year period. The question is whether such growth can only occur if supported by a system of innovation. Using two indicators (a common understanding on objectives and priorities, and a high level of interactivity), we find little evidence for the existence of anything that might be considered a high functioning system of innovation.     

Local impacts of industrial tree plantations: An empirical analysis in Indonesia across plantation types

The values ascribed to industrial tree plantations are often controversial. Hence knowledge of their perceived impacts is important for improving their integration in rural landscapes. In 2016 we conducted household surveys with 606 respondents living in villages adjacent to acacia, teak and pine plantations across three islands in Indonesia (Java, Borneo, Sumatra). Results show that perceptions toward pine and teak plantations tend to differ from those toward acacia pulpwood plantations in several ways. Pine and teak plantations are perceived to have a higher number and variety of benefits and services, a higher number of positive impacts, a better environmental record, and to present more opportunities to local people for use of plantation land and products for improving rural livelihoods. In addition, we find that villagers around acacia pulpwood plantations tend to seek economic development and infrastructure to open up remote areas, yet their expectations were often only partially met. Recommendations from our analysis include: the role of the State in plantations must be clarified and potentially reinforced; the role of institutions as intermediaries is fundamental; and contributions by communities to design of management plans should be accommodated.     

Upstream demand for water use by new tree plantations imposes externalities on downstream irrigated agriculture and wetlands*

Large‐scale tree plantations in high rainfall upstream areas can reduce fresh water inflows to river systems, thereby imposing external costs on downstream irrigation, stock and domestic water users and wetland interests. We take the novel approach of expressing all benefits and costs of establishing plantations in terms of $ per gigalitre (GL) of water removed annually from river flows, setting upstream demands on the same basis as downstream demands. For the Macquarie Valley, a New South Wales sub‐catchment of Australia’s Murray‐Darling Basin, we project changes in land and water use and changes in economic surpluses under two policy settings: without and with a policy requiring permanent water entitlements to be purchased from downstream parties, before plantation establishment. Without the policy, and given a high stumpage value for trees ($70/m³), upstream gains in economic surplus projected from expanding plantations are $639 million; balanced against $233 million in economic losses by downstream irrigators and stock and domestic water users for a net gain of $406 million, but 345 GL lower mean annual environmental flows. With the policy, smaller gains in upstream economic surplus from trees ($192 million), added to net downstream gains ($138 million) from sale of water, result in gains of $330 million with no reduction in environmental flows. Sustaining the 345 GL flow for a $76 million (406–330) reduction in gains to economic surplus may be seen to cost only $0.22 million/GL; but this is much lower than the market value of the first units of that water to agriculture and forestry.     

Underpayment of Small Producers of Coffee and Cocoa in Sierra Leone

Fieldwork shows that many Sierra Leonean producers do not receive the official producer price for their coffee and cocoa, due to the concentration of buying stations, credit relations, the small quantities offered for sale, and the lack of marketing knowledge of the numerous and unorganized farmers. To the traders underpayment may seem economically justifiable to a certain extent, but to the farmers it means poverty and debt. A new village marketing centre project aims at remedying this situation and has already led to higher prices. Although no longer allowed to take their "just" share from the producers, traders are still willing to deal with the new centres.     

Malaria incidence and agricultural efficiency in Uganda

The cost of accessing healthcare can be a major determinant of disease prevalence, which in turn has short‐ and long‐term welfare implications on poor households. In response, governments in developing countries often resort to subsidizing the cost of drugs, which, while perhaps easier to administer, may not always be the most effective way of addressing healthcare cost. In this regard, we analyze the impact of different types of household level health expenses on disease incidence and agricultural production efficiency. We use data from the 2006 Uganda National Household Survey, which covered approximately 7,400 households. The results suggest that a 10% increase in consultation, medicine, and hospitalization expenses would reduce malaria incidence respectively by 35.6%, 20.5%, and 21.3 %, which translates into a 1.1%, 0.6%, and 0.6 % decrease in agricultural inefficiency, respectively. The results indicate that helping poor households meet expenses for consultation through subsidies or eliminating consultation fees has a larger impact on malaria incidence and agricultural productivity among poor rural households than subsidizing the cost of medical drugs, the most common avenue chosen by developing country governments in the fight against the disease.