为评估中国高铁对区域经济影响提供工具

中国的高速铁路网是世界上规模最大、发展最快的高铁网,对劳动生产率、就业、工业增长和区域发展都带来了重要的影响。但是,常规的成本效益分析方法往往无法很好地反映这些重要影响。世界银行最新技术援助课题协助中国铁路总公司开发一种用于甄别和量化中国高铁项目区域经济影响的标准化和可操作的方法。     

“高铁时代”湖南衡阳发展面临的机遇和挑战

高铁一响,黄金万两。2009年12月26日,武广高铁正式开通。武广高铁全长1068.6公里,设有15个站。截至1月26日,湖南境内各高铁车站累计发送旅客57.4万余人次,衡阳境内所设的衡山西站、衡阳东站、耒阳西站三站,日均客流量6000人。武广     

过度投资背后的地方政府行为机理研究——以对开发区过度建设的分析为例

近年来,我国各地方政府通过政府性公司这种运作平台,实现从商业银行融入了巨额的资金进行大量的基础设施投资和开发区建设。由于政府投资项目的债务自偿性弱,所融入的资金实质上已转为各地方政府的负债。当前,大多省、市、县甚至乡、镇等各级地方政府都已经背上了相当程度的债务,不但在相对欠发达的省区,就是在经济发达的省区,许多地方财政已经因巨额负债而陷入十分艰难的境地,财务状况恶化,严重的已经“深度资不抵债”,成为威胁中国经济安全与社会稳定的主要因素之一。     

甘肃省鼓励民间资本参与交通基础设施建设

为支持集中连片特困地区交通运输发展,提升交通运输对全省经济社会转型跨越发展的支撑能力,省政府办公厅目前下发《关于推进交通扶贫工作的若干意见》。,意见明确,甘肃省将进一步完善社会资金特别是民间资本投资项目建设的政策规定,鼓励和引导民间资本以独资、控股、     

浅谈城市轨道交通投资成本的控制

改革开放以来,我国的城市规模和经济建设都有了飞速的发展,城市化进程在逐步加快,城市人口在急剧增加＇使得城市交通面临严峻的挑战。在这种情况下,发展城市轨道交通成为解决城市交通拥挤的关键。城市轨道交通具有占地少,能耗低,安全性高等特点。我国的城市轨道交通近年来得到了长足的发展,已经有40余个城市在建或筹建地铁和轻轨等城市轨道交通基础设施,     

信息基础设施建设对经济的拉动作用

信息基础设施建设不断提速,信息技术的研发和应用正在催生新的经济增长点近年来,随着国家信息化战略的实施和"宽带中国"工程的建设,信息基础设施建设不断提速,信息技术的研发和应用正在催生新的经济增长点,这对于调整经济结构、转变发展方式具有十分重要的作用。信息基础设施建设与     

海南国际旅游岛建设对海南财政经济的影响

2009年12月51日,国务院发布《关于推进海南国际旅游岛建设发展的若干意见》（国务[2009]44号）,海南国际旅游岛建设发展正式上升为国家战略。依据44号文,海南省制定了《海南国际旅游岛发展建设规划纲要》,提出未来一段时期内海南国际旅游岛建设发展的目标和任务,以及产业发展、投资建设和政策措施等方面的具体部署。国际旅游岛建设使海南经济社会的发展全面提速,对地方财政经济的影响效应也将逐步体现。     

我国投融资体制改革对基建会计的新要求

<正>基础设施建设投资一直是我国国民经济投资的重要支出项目。随着我国社会主义市场经济建设的深入,我国基础设施建设的投资体制发生了重大的变化,从而对基础设施建设投资的财务会计工作提出了新的要求。     

新疆农田水利建设的金融支持研究

<正>农田水利建设是水利建设的一个重要组成部分。2011年中央一号文件以加快水利改革发展为主题,第一次把水利作为国家基础设施建设的优先领域,把农田水利作为农村基础设施建设的重点任务加以安排部署。新疆地处祖国的内陆,干旱少雨,地表蒸发量严重大于降雨量,农业灌溉用水主要依靠天山雪水,地域内江河湖泊很少,素有绿洲经济、灌溉农     

化解产能过剩矛盾,简政放权后须有配套的制度建设和改革措施

简政放权,下放和取消部分行业的投资项目审批权,除要求把简政放权落到实处外,还须有配套的制度建设和改革措施。     

Expected economic growth and investment in corporate tax planning

Review of Accounting Studies - This study investigates whether expected economic growth is associated with investment in corporate tax planning. We predict that higher expected economic growth...     

The Navajo documents: a study of the economic representation and construction of the Navajo

In the mid 1930s, surveyors and other agents from the Bureau of Agricultural Economics and the Soil Conservation Service descended on the Navajo Reservation in the southwest USA. During their short stay, the surveyors produced detailed reports on the extent of overgrazing and soil erosion on the reservation. The reports, which contained maps, tables of numbers, accounts, and photographs claimed to depict and represent the real. As part of social survey research, popular in the UK and US from the turn of the century until World War II, the Navajo documents, as we refer to them, used a form of family budget or income and expenditure report to construct the Navajo economically. Indeed, Navajo families were referred to as consumption units or groups. The economic construction of the Navajo permitted the construction of an economic solution to the Navajo problem. In effect it was demonstrated economically, that the impact of stock reductions, thought necessary to prevent further soil erosion, could be offset by increased agriculture. In contrast to the economic claims, the stock reductions were an economic and social disaster for the Navajo. We approach the economic construction of the Navajo in and through the notion of representation. We draw upon the heightened discussion of this term in art theory in the 1970s and 1980s. We frame our analysis in terms of three relationships — namely, the relationship between representation and depiction, the relationship between representation and the copy and the relationship between representation and the real.     

外资入资中国铁路坚冰待破

备受瞩目的京沪高铁股份有限公司近日终于成立,保险系以巨额资金高调成为股东,虽然中国的铁路当局多次宣布“对外开放”、“欢迎投资”,并将外资作为铁路优先开放的对象,但至今却仍难觅外资的身影     

机构投资人眼中的QDⅡ

近来,银监会放宽了商业银行可发行代客境外理财产品投资于境外股票,规定单一客户起点销售金额不低于30万元人民币,投资于股票的资金不得超过单个理财产品总资产净值的50%.     

上市公司股票期权激励计划中的业绩评价问题

随着我国资本市场的发展,股票期权激励计划已经越来越为上市公司所重视,成为当前关注的焦点。上市公司高管人员股票期权激励方案的实施效果,取决于多种因素,其中,业绩评价指标设计的科学性是一个十分重要的因素。本文在分析我国上市公司股票期权激励计划的制度基础和股票期权制度实质的基础上,探讨了我国上市公司股票期权激励计划中的业绩评价指标设计问题。     

从两个案例看注册会计师的刑事责任

长期以来,我们对注册会计师法律责任的认识,主要集中在民事责任主面.面对注册会计师承担的最严厉的法律责任--弄事责任,似乎尚未引起我们足够的关注.     

A manipulationist view of causality in cross-sectional survey research

This essay discusses issues related to establishing causal relationships in empirical survey research. I adopt a manipulationist view of causality because it matches the context of (management) accounting research where we are commonly interested in studying the effects of changes. Strictly speaking, causal relationships cannot be unequivocally proven when the researcher employs cross-sectional surveys—that is, correlation is not causation. Notwithstanding, survey research can be fruitfully engaged to inform pertinent management accounting topics. I discuss four “markers” of causality—theoretical coherence, empirical covariation, temporal/physical separation, and internal validity—and how the researcher can lever these to suggest compelling survey-based inferences. Of these four markers, I particularly emphasize the first as I believe that one piece of any reasonable observer’s considerations will be whether the proffered causal relationships are theoretically plausible. Moreover, a stronger theoretical foundation also helps causal inference by suggesting a reasonably complete set of control variables that are useful to eliminate alternative explanations. Overall, I focus rather pragmatically on the limitations of causal inference when using the survey method and what may be done to try and alleviate, although not eliminate, them.     

基于银行发展战略的数据中心管理

随着信息技术的不断发展,银行数据中心环境越来越复杂,各种业务对数据中心系统的依赖性越来越高。数据中心系统能否正常运行直接关系到银行的正常运转,传统的依靠人工被动发现问题和解决问题的工作模式已不能满足数据中心发展和业务发展的要求。要从银行发展战略的角度出发．丰富数据中心的管理内涵．不仅要管理好机房环境、主机、系统、数据库、应用软件和技术人员、     

The economic dimensions of malnutrition in young children

1 billion people - 1/3 of them children under the age of 10 - live on diets that are deficient in essential calories. Focus in this discussion is on the magnitude of the problem. The economic implications of specific intervention programs designed to solve the problem are reviewed. Caloric intake is closely associated with per capita income, and malnutrition characterizes the poorest segments of the population. Since the lowest-income groups have larger families, the incidence of malnutrition among children is certain to be higher than the incidence among adults. 3 factors will determine whether, on the basis of current trends, caloric malnutrition can be expected to be eliminated among the poorest segments of the population of the development countries: 1) the future income growth of the malnourished groups; 2) their propensity to use additional income to increase their caloric consumption; and 3) the future changes in the relative price of the main staples, basically cereals. The problem of malnutrition cannot be resolved quickly enough without explicit measures to raise the level of caloric consumption. Governments can initiate a wide range of programs and policies in an effort to augment the caloric consumption of children in the target population - transfer of cash to target households, target group oriented food programs, and food stamps for certain groups. In order for a food program to have more of an effect on consumption than would an equivalent transfer of income, 2 conditions need to be met: 1) the food must be made available at lower prices and in larger quantities than that previously consumed; and 2) reselling of the food must be precluded. In sum, the only effective solution for dealing with the problem of malnutrition among children of developing countries is either a more equitable distribution of income or supplying the food to the target population at a price far below its normally supply price.