Why Has the UK Corporation Tax Raised So Much Revenue?

We analyse a puzzle in the UK corporation tax: by both historic and international standards, corporation tax revenues have been high while the statutory rate has been reduced. We consider explanations based on changes in the tax law and in economic factors. Changes in the tax law, such as base‐broadening measures through reductions in capital allowances, can explain only part of the puzzle. Among the economic explanations, an increase in the size of the corporate sector, mainly caused by expansion of the service sector and improvements in profitability of the financial sector, seems the most likely. To the extent that higher profits, particularly financial sector profits, may have led to high revenues, there are doubts as to whether revenues will continue to be so strong.     

论国家作为出资者对国有企业的财务管理

本文分析了国家作为出资者与国家作为社会管理者和宏观经济调控者对国有企业管理的区别 ,认为国家作为出资者对国有企业的财务管理应分为国家作为终极出资者对中间出资者的管理和中间出资者对国有企业的管理两个层次 ,并通过建立健全相应的财务决策机制、激励机制和监督与约束机制来实现。本文还对规范国家作为出资者对国有企业财务监督的形式和机制进行了分析 ,提出了向国有企业委派财务监事的政策建议。     

企业的本质:一个引入核心资本的分析框架

节约交易费用仅仅是企业产生的充分条件,只有节约交易费用和核心资本出现并为其他资本所认同两个条件均得到满足,现实的企业才会产生。在引入核心资本的分析框架下,对资本雇佣劳动还是劳动雇佣资本这一争辩已久的命题找到了适当的理论切入点,并且和公司治理相结合,提出了动态治理的观点。     

地方性融资担保公司经营风险及对策——以白山市中小企业担保公司为例

近年来,地方性融资担保公司在缓解区域中小企业融资难问题上发挥了积极的作用,但在自身运营发展过程中,由于风险防控能力较弱,经营模式不规范,监管主体不明确,行业风险集中等多重不利因素影响,导致其代偿风险加剧,经营陷入困境。本文以白山市中小企业信用担保有限公司为例,通过剖析其经营中风险隐患及内外部有效监管的不足,探索化解担保行业风险的有效途径。     

“国进民退”的十大危害

国进民退将阻碍中国社会的现代化进程。现代化的国家无一不是通过竞争性的私人企业而民富国强的,世界上还没有一个国家依靠国有垄断而实现了现代化的,相反,前苏联虽然通过政府控制经济实现了暂时性的经济高速增长,但是他们的现代化如过眼云烟,很快灰飞烟灭。法国、意大利的国企曾经比较强大,如今他们的国有经济被控制在十分有限的     

图书出版产业链演化下天舟文化投资战略研究

管制的放松,使民营出版企业在图书内容策划和发行环节具有投资机会,而图书出版产业链的演化,使具有内容优势的民营出版企业在数字出版和文化衍生品领域有更大的发展空间.天舟文化作为民营图书出版企业代表,上市后在图书策划和发行等环节进行了投资,但受制于国有企业的垄断优势,虽然给企业带来了收入的增长,并没有提升更多的利润;数字出版投资犹豫不前,并没有形成商业收入;而公司对盈利能力很强的网络游戏领域投资,则实现了企业收入和利润的大幅增长.     

入世后国有寿险公司面临的人才挑战及对策

本着重分析了入世后国有寿险公司面临的人才挑战，对国有寿险公司人力资源的现状、存在问题及其原因进行了分析，并提出了相应的对策、即尽快实施人才战略，加快体制创新，及时转变人力资源管理观念，切实建立科学的人力资源管理与开发的各项机制。     

"新闻集团":并购再次扩张帝国版图

默多克具有鲜明的个人风格,勇于冒险,对媒体的未来和新闻集团的前景有着清晰的构想。正是这种构想引导新闻集团从澳大利亚的一家小小报业公司演变成今天地跨六大洲的跨媒体集团。随着全球传媒新兴市场的兴起,新闻集团的触角越伸越远,在世界范围内掀起又一轮并购狂潮     

企业文化管理：现代企业的追求和标志

在世界经济文化一体化发展的宏观背景下,经济活动中文化因素的作用日渐突显,企业作为社会大家庭中的一个微观经济组织,它的发展既要靠经济力,、更要靠文化力,企业文化作为一种文化精度它的魅力日益显现出来,建设优秀的企业文化、实施文化管理,已成为企业的追求和标志。     

An Analysis of the Reformed Corporation Tax: A Comment and an Extension

Mole (ABR, Autumn 1987) examined the effect of the change in the corporate tax system on investment in plant and machinery financed by retained profits. This comment questions the methodology used and the conclusions drawn. It also extends the analysis to investment from new equity finance and concludes that the new system creates less disincentive than the former one.     

构建国有商业银行经济型公司治理模式的研究

国有商业银行的公司化、股份制、上市的三步走战略目标在2002年初全国金融工作会议上巳提到重要的议事日程。本从法人治理结构角度,提出构建国有商业银行经济型公司治理的目标模式及其改进途径。     

The Evolution of Client‐Consultant Relationships: A Situational Analysis of IT Consultancy in the Public Sector

This research proposes a situational understanding of the role of con‐sultants. The analysis is grounded on a case from Italian local government over a ten year period. The case is one of the earliest adopters of an ERP system in the public sector. The paper extends current understanding of client‐consultant relationships by developing a specific picture of changes in the role of consultants over time. In the case analysed, multiple changes in client‐consultant relationships occurred. They were due to particular historical contingencies in the evolution of the structure of expertise in the field. The case contributes to knowledge on consultants by contrasting bilateral and instantaneous accounts of client‐consultant relationship with a perspective that overcomes the distinction between context and individual action.     

Career Progression of Female Accountants in the State Public Sector

This study investigated the relationship of career anchors and work‐related barriers to career progression for female CPA members working in the New South Wales (NSW) and Western Australian (WA) state public sector. Results of regression analysis found technical functional competence, managerial competence, security and pure challenge career anchors to be significant and related to career progression in WA. Additionally the security and lifestyle career anchors were significant in NSW. Work‐related barriers were found to be significant and negatively related to career progression. These findings suggest alternative strategies to improve career outcomes for women working in the state public sector.     

Delivering Public Services Under the New Public Management: The Case of Public Housing

One of the biggest changes in public sector housing practice in recent years has been the introduction of New Public Management techniques. Housing associations, promoted by successive governments to supplement local authority provision of social housing, have readily taken on the new management agendas of performance indicators and business disciplines in service delivery. The author identifies a conflict between the social purposes of public funding for housing and the business practices of housing associations. The limited accountability of housing associations allows for practices that lead to social exclusion. For local authorities, a parallel conflict arises because of government emphasis on 'what works' in public housing management, rather than on 'what matters'.     

美国州际公司所得税协调机制及对我国的启示——以MTC为例

新的企业所得税法关于汇总纳税的规定使我国面临着大规模的地方政府间所得税分配问题。然而这一问题并非我国所独有。美国跨州税收委员会(MTC)是美国州际公司所得税协调机制的重要组成部分,考察MTC的成立背景和近40年的协调实践活动,有助于加深对我国企业所得税分配问题的理解,并得出有益的启示。     

日本、韩国公共养老金投资模式演变及启示

在人口老龄化与经济增长乏力带来的养老金财政压力下,东亚的日本和韩国逐渐侧重于服务经济增长的养老金投资模式转变为追求稳定且有效率的投资模式,其养老金管理模式也做出相应调整。我国社会养老金投资存在管理体制不畅、投资渠道单一、投资收益过低等问题。借鉴东亚经验,我国要建立国务院负责顶层设计、相关部委负责监管、金融投资机构投资运营、各级人大司职监督的竞争性养老金基金运营模式,以经济发展目标为主的阶段性养老金投资目标和领域,并提高养老金金投资运营的透明度和信息公开力度。