抽样调查方法在多种经济成分统计中的应用

全面报表不能取得准确数据的各种经济成分（如个体经济，私营经济，外资经济等），或某些统计项目，如何采用抽样调查方法收集数据。针对长沙市的特殊情况，介绍了分层抽样和复合抽样两种抽样方法，特别是复合抽样方法，既较好地解决了确定抽样框的困难，又避免了采用放回（重复）抽样方法。     

中美分期收款销售核算的比较

分期收款销售核算是指企业在分期收款发出商品时采用的会计核算方法。中美在采用分期收款销售核算时，采用的方法不同，由此带来在资产计价和报表上反映的不同。今就两种方法比较如下：一、我国在采用分期收款发出商品销售时的核算方法（1）当产品发出时，按产品的实际成本：（借）分期收款发出商品；（贷）产成品。（2）当收到每期的货款或销售实现时：（借）应收帐款（银行存款）；（贷）产品销售收入。（3）同时，按产品的全部销售成本与全部销售收入的比例，计算出本期应结转的销售成本：（借）产品销售成本；（贷）分期收款发出商品。…     

行政单位财务核算

城区建设指挥部原研究采用行政单位会计制度核算，对城市建设投资公司转来的土地征迁款等大笔费用采用代收代付过渡，对建设小额费用（发票开头为建设指挥部）直接在指挥部作为经费支出列支。现经过研究：将指挥部的核算分两块：（1）日常工作采用行政单位会计核算；（2）对城市建设城投转来的款项以城投公司名义单独核算（按企业会计制度核算），每月向城投报送报表，城投编制合并报表。请问：     

析我国银行类金融中介的功能缺失及其原因

金融中介是从事金融合同和证券买卖活动的专业经济部门（Freixas＆Rochet，1997）。20世纪60年代以后，由于各国纷纷放松金融管制、金融市场的蓬勃发展以及金融业竞争的加剧，金融中介呈现多元化趋势，随之而来的便是金融中介理论成为了理论界的研究热点。Gurley＆Shaw（1960）、Benston＆Smith（1976）、Mishkin（1984，1995）等从交易成本的角度，Leland＆Pyle（1977）、Diamond（1984）等从信息不对称的角度。Allen＆Santomero（1998）等从风险管理的角度，Merton（1995）、Merton＆Bodie（1993、1995）等从功能观的角度，以及Scholtens＆Wensveen（2000）等从价值增值的角度等各种不同的视角去不断丰富和完善金融中介理论，     

东亚国家（地区）经济周期比较分析（1965-2004）

本文采用Burns and Mithcell（1946）的定义，对东亚十国经济周期的持续性、振幅等特征以及各国经济增长和物价指数波动之间的谐动进行了分析，结果发现：（1）各国（地区）经济波动的持续时间相差不是很大，但振幅大小不一，而且都是非对称的；（2）相对于实际GDP而言，东亚各国（地区）的消费和物价指数的波动幅度较小，政府支出、固定资产投资以及进出口的波动幅度较大，而货币供给的波动大小不一；（3）除了印度尼西亚的固定资产投资和台湾地区的出口可能是顺周期也可能是逆周期外，我们可以近似地认为，东亚国家（地区）的各个经济指标都是顺周期的；（4）对于东亚各国（地区）而言，经济波动是个人消费、政府支出和物价指数的Granger原因，所以它们是经济增长的滞后指标，而对于其它指标没有一致的结论；（5）东亚国家（地区）之间实际GDP波动和物价指数波动的相关性都在逐渐加强，这说明东亚各个国家（地区）之间经济增长的内在关联程度不断提高。     

金融工具摊佘成本和减值准则变化对中国银行业的影响

国际会计准则委员会（IASB）于2009年11月5日公布了“金融工具：摊余成本和减值”草案（以下简称草案）。该草案较之前对采用摊余成本计量的金融工具（包括贷款、应收账款和持有到期的投资等）在计量和披露方面都有重大变化，一经生效，将对银行业产生深远影响。本文就草案理念及其在中国银行业的应用进行分析探讨，     

国际财务报告准则的发展——会计准则的国际趋同

随着会计准则的国际趋同，世界上越来越多的国家采用国际财务报告准则（IFRSS）。2005年，欧盟25个成员国、澳大利亚、新西兰、南非和俄罗斯等国约有15000家上市公司均遵循IFRS编制年度财务报表。美国约有15000家在美国证券交易委员会（SEC）注册登记的公司，但采用的是美国公认会计原则（U．S．GAAP）。所以，世界上大多数大型企业是按这两套会计准则体系编制财务报表的。双方准则制定者都同意在确认和计量的规则上走向趋同。美国财务会计准则委员会（FASB）主席认为，在2010年双方准则之间的主要差异将趋消失。     

太平人寿采用ILOG JRules简化承保程序

本刊讯 日前，中国太平人寿保险有限公司在其全新的承保系统中采用了ILOG JRule，以简化其承保程序。ILOG JRules是ILOG业务规则（BRMS，Business Rule Management System）解决方案系列的拳头产品，太平人寿在其承保程序的每一个环节（包括合格性批核、风险评估、评级及产品推介等）都采用了ILOG JRules，     

体系独特的世界钱币币品要素

一、国名地名。当今世界上有２００多个国家和地区，若加上社会历史的变迁，先后曾有１０００多个国家和地区发行过钱币。鉴赏世界钱币，首先要认识、区别是那个国家和地区的。现代钱币币面一般有文字标明的国名（地名）。古代钱币很多没有标注国名（地名），需要根据各种特征，综合加以辨认。二、计值数字。钱币上计值数字，国际上多用符号表示（如１、２、５、１０、等），少数国家仅用文字表示（如美国用英文）。数字符号，世界上通用阿拉伯数字，但也有一些国家采用本国特有的符号，如泰国、缅甸、孟加拉、以色列等。三、币名单位。货币…     

VaR模型及其在金融风险管理中的应用

从我国金融机构现行的金融风险管理技术上看，主要采用的传统的资产负债管理（Asset-Liabil-ity Management)和资产定价模型等，而传统的资产负债管理过份依赖于金融机构的报表分析，缺乏时效性，资产定价模型（CAPM）无法揉合新的金融衍生品种，而用方差和β系数来度量风险只反映了市场（或资产）的波动幅度。这些传统方法很难准确定义和度量金融机构存在的金融风险。     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.