调整财政支农政策切实增加农民收入

在我国农产品供求总量已经基本平衡的新形势下,财政支农的目标应由增加农产品产量转为增加农民收入.在加大财政支农投入的同时,更要认真分析以往财政支农资金使用效率不高的原因,调整财政支农政策,切实增加农民收入.     

农村金融、财政支农资金与农民收入实证研究——以云南省为例

本文利用协整理论建立了云南省农业贷款、乡镇企业贷款以及财政支农资金与农民收入间的长短期模型。实证研究结果表明:无论从长期还是短期看,财政支农资金以及乡镇企业贷款的增加都能够增加农民的收入,而农业贷款的增加反而减少了农民的收入。财政支农资金以及乡镇企业贷款的增加都是农民收入增加的格兰杰原因,而农业贷款的增加不是农民收入增加的格兰杰原因。     

财政支农与贵州农民收入增长:因果与效应分析

基于贵州省1983-2008年间统计数据,运用格兰杰因果检验方法验证财政支农与贵州农民收入增长的关系,并利用柯布-道格拉斯生产函数分析财政支农对贵州农民收入增长的产出效应.研究结果表明:就长期而言,财政支农和农民收入存在稳定的均衡关系,财政支农是农民收入增长的Granger原因.且当财政支农支出每增加1%,农民收入将增...     

加强基层财政涉农资金监管的思考——以广西为例

近年来,国家一直将"三农"工作作为重中之重来抓,并实施了各种惠农政策,财政对"三农"的投入也史无前例。这对于增加农民收入、促进农村发展具有重要意义。但随着财政涉农资金规模不断增加,如何管好、用好财政支农资金,如何使有限的支农资金达到效益最大化,成为当前各级政府和经济学者们热议的一个话题。为此,2008年4月财政部下     

财政支农工作系列讲座（二）——财政支农资金和农业财政财务管理改革

财政支农资金和农业财政财务管理是整个财政支持“三农”工作的重要组成部分,是贯彻落实中央加强“三农”政策的重要保证。深化财政支农资金和农业财政财务管理改革,建立健全财政支农支出规范、安全、有效的运行机制,切实加强支农资金管理,进一步提高农业财政财务管理水平,对于促进农业农村发展,增加农民收入,推进新农村建设有着十分重要的意义。     

财政支农资金管理呼唤制度建设和机制创新

近年来,中央及地方政府新增财力的使用正逐步向"三农"倾斜,财政对农业投入的绝对量在大幅度增加.据统计,"十五"期间中央财政用于"三农"的资金达1.13万亿元,年均递增17%,是改革开放以来投入增加最多、增长速度最快的时期之一.但由于历史和体制的原因,使财政支农资金的使用和管理存在许多问题,严重地影响了支农资金的使用效益,使财政支农政策效应大打折扣.     

关于完善县级财政支农资金管理的研究

近年来,国家对"三农"投入的资金在逐年增加,财政支农工作在深入推进农业现代化和社会主义新农村建设中取得显著成效。但财政支农项目在立项、申报和资金管理使用等环节仍存在着一些不容忽视的问题,亟需引起高度重视,本文对县级财政支农资金管理使用中存在的问题进行了分析,并针对存在的问题提出了进一步改进完善财政支农资金管理的建议。     

淮安市财政支农资金配置的效率和对策研究

财政支农对农业经济发展起到了很大的促进作用,增加了农民收入,也加快了新农村建设的步伐。淮安作为江苏省苏北地区的经济欠发达城市,近年来财政支农的力度不断加大,有力的改善的农村居民的生活水平。本文借用DEA(数据包络分析)模型对淮安市近10年来的财政支农资金配制的效率进行研究,并提出进一步优化支农投入资金效率的相应对策和建议,为地方农村经济更好的发展提供一些参考。     

淮安市财政支农资金配置的效率和对策研究

财政支农对农业经济发展起到了很大的促进作用,增加了农民收入,也加快了新农村建设的步伐。淮安作为江苏省苏北地区的经济欠发达城市,近年来财政支农的力度不断加大,有力的改善的农村居民的生活水平。本文借用DEA(数据包络分析)模型对淮安市近10年来的财政支农资金配制的效率进行研究,并提出进一步优化支农投入资金效率的相应对策和建议,为地方农村经济更好的发展提供一些参考。     

江苏沭阳:驱动“五驾马车”强化财政支农资金管理使用

为确保各项支农政策落到实处,江苏省沭阳县积极创新支农资金管理模式,严格规范资金分配、拨付和使用程度,有效提高了财政资金的使用效率,保证了资金安全,有力地推动了现代农业发展,大幅度增加了农民收入和农产品有效供给。其具体做法如下:一是突出抓好支农项目预算编制工作。采取"部门建议、专题论证、财政审核"的程序,强化农业专项经费预算     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.