体系创新:中国农村金融发展的必然选择

本文从我国农村金融实际出发 ,首先对我国农村金融现状进行了客观的描述 ,接着对我国农村金融展开了较深入的分析 ,最后在分析的基础上提出了改善我国农村金融现状的基本思路 ,即实行我国农村金融体系的创新 ,组建多元化的农村金融体系。     

创新发展亟需再次解放思想

回顾邓小平南方谈话,解决的核心问题是在"思想解放"方面,必须确立社会主义市场经济目标模式,以求实现和平发展和现代化的伟大民族复兴.这一实事求是的思想认识,"去意识形态",打开了贯彻以经济建设为中心的中国共产党的基本路线,从而激发出中国客观存在的巨大发展潜力,带来了以解放思想而后解放生产力的"中国奇迹"."南巡"被称为"邓小平有生之年的天鹅之舞",并注定将成为中国现代化历史征途上的一座里程碑.     

完善农业银行考核指标体系的构想

文章研究农业银行现行考核指标体系问题。     

Sweden in the world: Some alternatives for a small state

This article summarises some studies of Sweden in the long-term international context, undertaken by the Swedish Secretariat for Future Studies. Four broad scenarios are presented; they contain international and domestic issues. They are then related to three images of Sweden that bring in solidarity with other countries, material wellbeing, and national and personal security. All these issues require public debate. The extent to which Sweden counts as a small state, and the implications of being one, are not clear-cut.     

企业价值报告:现代财务报告演进的必然趋势

本文从传统财务报告体系缺乏直接的企业价值信息披露这一制度安排的分析出发,探讨了企业价值报告的演进及其对财务会计、管理会计和投资会计三大会计领域信息报告的影响,根据现代财务理论的价值发掘,提出了相应的企业价值报告整体设计。     

Managing the landscapes of the Australian Northern Territory for sustainability: Visions, issues and strategies for successful planning

The Northern Territory in Australia is a unique place. The region covers one sixth of the land mass of Australia with a population of only 200 000 people. One third of this population is indigenous and just over half of the land is under Aboriginal land title (mostly communal ownership). The landscapes in this region are still in a relatively good condition yet a large proportion of the indigenous population that reside within them are seen to be living with major social and health problems. The governance of the region is a complex mixture of Federal, Territory, and local Government, as well as indigenous and non-indigenous land ownership. To date, planning has largely been ad hoc and influenced by external factors, with little regard for Aboriginal aspirations for the future. Currently there is growing interest in developing the region which would appear to be associated with a drought that is adversely affecting the agricultural potential of southern States of Australia. This paper discusses some of the issues associated with the lack of a shared vision for the future of the NT. It recommends the use of an integrated holistic approach to planning, as defined by a Leitbild, as a strategy for creating a shared vision and working towards successful sustainable landscape planning. Other strategies put forward include placing an economic value on the ecological and cultural significance of the region, in particular providing real jobs on remote Aboriginal communities through developing enterprises based on sustainable use of wildlife and payment for the ecosystem services that Aboriginal land management provides, and applying more empowering methods of participation in scenario modelling for the future using Geographic Information Systems and other visualisation technology.     

Energy futures: Diversity and the need for assessment

In energy policy and energy research, decisions have to be made about the technologies and infrastructures that may be used to provide and distribute energy in future times, some of which are very distant. Frequently, energy futures such as predictions of the energy demand or energy scenarios are used for decision-support in this field. The diversity of energy futures, however, threatens any possibility for orientation, could lead to disorientation instead of helping more rational decision-making and could be used for ideological purpose. In this paper, we investigate concepts and approaches for scrutinizing, comparing and assessing the various energy futures from an epistemological point of view. Following the analysis of the structure of (energy) futures we will conclude that comparisons and assessments of energy futures should be made through processes of scrutiny and assessment, looking into the ingredients which have been used in constructing the respective futures, and into the process of their composition. Providing much more insight into the cognitive and normative structure of energy futures is required for allowing a more transparent and deliberative societal debate about future energy systems.     

The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism

Both sustainability and sustainable development continue to remain elusive concepts even now, 20 years after the Brundtland Commission report that brought them into prominence. This situation most likely stems from the fact that sustainability science encompasses the need to address a wide set of issues over different time and spatial scales and thus inevitably accommodates opinions from diverse branches of knowledge and expertise. However, despite this multitude of perspectives, progress towards sustainability is usually assessed through the development and utilisation of single sustainability metrics such as monetary tools, composite sustainability indices and biophysical metrics including emergy, exergy and the ecological footprint. But is it really justifiable to assess the progress towards sustainability by using single metrics? This paper argues that such a choice seems increasingly unjustifiable not least due to these metrics’ methodological imperfections and limits. Additionally, our recent awareness of economies, societies and ecosystems as complex adaptive systems that cannot be fully captured through a single perspective further adds to the argument. Failure to describe these systems in a holistic manner through the synthesis of their different non-reducible and perfectly legitimate perspectives amounts to reductionism. An implication of the above is the fact that not a single sustainability metric at the moment can claim to comprehensively assess sustainability. In the light of these findings this paper proposes that the further elaboration and refinement of current metrics is unlikely to produce a framework for assessing the progress towards sustainability with a single metric. Adoption of a diverse set of metrics seems more likely to be the key for more robust sustainability assessments. This methodological pluralism coupled with stakeholder involvement seems to offer a better chance of improving the outcome of the decision making process.     

Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine

We present evidence that managers consider employee turnover likelihood in their accounting choices. Our tests exploit U.S. state courts’ staggered recognition of the inevitable disclosure doctrine (IDD), which reduces employees’ ability to switch employers. We find a significant decrease in upward earnings management for firms headquartered in states that recognize the IDD, relative to firms headquartered elsewhere. The effect of the IDD is stronger for firms relying more on human capital and for firms whose employees have higher ex-ante turnover likelihood, confirming the employee retention channel. Overall, our results support the view that retaining employees is an important motive for corporate earnings management.     

数据丢失防护：无法回避的信息安全问题——访赛门铁克公司DLP解决方案全球高级主管Ken Kim

2005年,美国花旗集团丢失了一张载有390万客户银行账号、历史支付数据以及社会保障卡号的计算机磁盘;2008年3月,英国汇丰银行丢失了一张重要的数据光盘,光盘内存有37万名寿险投保客户资料,包括客户姓名、生日和投保等级;此外,纽约银行梅隆公司最近宣布其所丢失的一盒备份磁带上保存着全国范围内未经加密的1200万客户的信息,     

金融产品综合营销：农行大客户营销的必然选择——对总行大客户部负债及中间业务的调查与思考

文章探讨金融产品综合营销问题。     

新材料新能源产业需资金助力发展

新材料新能源产业是当今世界各国重点发展的高新技术产业之一,但面临的一个主要挑战就是,企业融资渠道少,对风险投资和股权投资缺乏正确的认识,对此,前不久举办的“2008中国新材料新能源产业投融资论坛暨项目洽谈会”,做了分析     

Waiting periods and health-related absenteeism: the need for program integration

This article discusses evidence that the reduction of waiting period deductibles in disability insurance plans increases the amount of lost time utilized by insured workers and also increases the cost of sick leave. The authors posit that the evidence supports the need for an integrated disability insurance product, which could be offered at lower costs than the current system that provides fragmented lost time coverage.     

Determinants of Chinese equity financing behaviours: traditional model and the alternatives

This paper studies the capital structure of Chinese SEO issuers, from the perspective of equity. The traditional model is subject to several problems including spurious correlation, cumulative measure and endogeneity. System GMM (generalised method of moments) is superior to the traditional model. Corporate governance is positively correlated to firm equity level; however, it does not affect incremental managerial adjustments to equity. In addition, state control positively influences equity level but has a negative effect on incremental managerial adjustment. Mixed evidence is found for the established capital structure theories in the Chinese context.     

Educational standards for management accountants: A critical need

The last five years have seen the development of a trend that may be characterized as “the professionalization of accounting education”. One major element of this movement has been the development of a formal recommended curriculum for students planning a career in public accounting. However, a similar proposed curriculum for management accounting students has not resulted. Although the management accounting profession has made great advances during the past few years, a single formal recommended curriculum has not been developed.This article expresses concern over the lack of such a curriculum, and urges the management accounting arm of the profession to join in developing a single recommended academic curriculum for management accountants.