信用评级机构的市场地位研究

中国信用评级机构的市场地位具有"非独立性"。商业银行对借款企业信用评级的有效需求不足、对外部信用评级结果不重视、银行内部的操作风险和借款企业对高信用等级的偏好影响了信用评级机构的独立性和公正性,降低了信用评级结果的质量。     

关于我国企业会计信用评价的思考

近年来，经过各地财政局的勇于实践和积极推广，虽然还没在全国范围内展开会计信用评价的工作，但一些地区的积极实践让我们看到了一些成效。企业会计信用等级评价可促使企业单位健全完善内控制度，严格执行财经法纪，保持良好信用状况，间接地促进了当地经济发展。文章就当前我国企业会计信用评价的相关问题进行了论述。     

中小企业客户信用等级评估及应用

一、静态客户信用等级评估静态客户信用等级评估主要是指企业通过对“静态客户信用等级评估表”(表一)的各项指标进行分析研究,就其信用能力(主要是客户的偿还债务的能力)所做的综合评价。静态客户信用等级评估可分为四级,定级标准参照国际通用的信用评级标准和我国中小企业的分类标准定为:A级:90～100分;B级:76～89分;C级:60～75分;D级:≤59分。评估方法可以采用加权信用评分法,即先对一系列信用调查指标综合评定分值,然后加权平均,得出客户综合信用分值的方法。基本公式为:Y∑=ni=1ai·Xi,其中,Y代表某客户的信用分表1静态客户信用等级…     

C2C电子商务信用评价体系存在的问题及其解决对策

电子商务信用评价问题伴随着电子商务的快速发展而变得越来越重要。本文在总结相关学者研究的基础上,结合淘宝网等电子商务网站信用评价现状,总结了目前我国C2C电子商务信用评价体系存在问题,包括评价结果不客观、评级体系不合理、存在信用炒作等问题,并有针对性地提出了解决策略。     

我国纳税信用等级制度设计

从理论入手，分析在市场经济条件下纳税信用等级制度建立的必要性，就纳税人信用档案、信用评价系统、信用激励与失信惩罚机制三个方面，运用图表的形式，提出纳税信用等级制度的设计方案。     

我国电子商务信用体系建设构想与实践

建设我国电子商务信用体系,引领电子商务事业健康发展是关系到提高国民经济运行质量和效率的重要课题。在完善行业信用体系的同时,需要加强行业标准的研究,建设电子商务信用信息系统,规范和促进我国电子商务的大力发展。     

中小企业客户信息等级评估及应用

静态客户信用等级评估主要是指企业通过对“静态客户信用等级评估表”(表一)的各项指标进行分析研究，就其信用能力(主要是客户的偿还债务的能力)所做的综合评价。静态客户信用等级评估可分为四级，定级标准参照国际通用的信用评级标准和我国中小企业的分类标准定为：A级：90～100分；B级：76～89分；C级：60～75分；D级：≤59分。     

对于电子商务信用体系的现状问题及策略分析

深圳日前正式获批启动国家首个国家级的电子商务示范城市建设.资料显示,深圳拥有得天独厚的商业氛围,同时作为全国"IT重镇",庞大的消费群体也是深圳电子商务腾飞的引擎.然而,在电子商务全球化的今天,电子商务信用体系的不完善问题已经极大地制约了我国电子商务的快速发展,而电子商务正随着互联网的广泛应用而发展壮大.因此我国必须抓住机遇加入世界电子商务大军,构建符合我国国情的电子商务信用体系,不断完善电子商务信用的法律法规,才能和国际接轨,进一步促进我国电子商务的发展.本文对我国电子商务信用存在的问题进行了初步分析,并对健全我国电子商务信用体系提出了一些建议.     

电子商务信用评价模型研究

本文对阿里巴巴电子商务信用体系进行研究与分析，指出了其存在的一些缺陷，并针对我国电子商务信用评价体系建设的现状，研究将从电子商务支付网关的角度探讨如何保证支付中的信用。     

略论C2C电子商务信用评估方法改进

随着Internet的发展,C2C电子商务市场规模不断扩大。然而网上交易的虚拟性,使得交易双方无法避免交易主体难以确认、资信程度难以保证、欺诈行为难以防范以及交易物品质量难以确保等一系列问题。如何准确评估C2C交易主体的信用成为当前电子商务进一步发展的关键。本文针对当前评估方法缺乏交易金额、信用好坏打分一致、虚假交易难以控制等问题,提出了信用等级慢升快降、基于交易金额、多方信用评价的方法,以期创造一个更真实的网络交易空间。     

我国房地产税制的现状及改革构想

房地产税制是维护房地产市场公平竞争，实现国家对房地产业宏观调控的有力杠杆。然而，我国现行的房地产税制却存在税费不分、税制不统一、税制结构不合理等诸多问题。严重影响了其对房地产业应有的宏观调控作用。因此，适时地推进房地产税制的改革应是当务之急，应统一内外税制，合理界定税费的范围，建立统一、规范、合理的房地产税收体系。     

The Change in Productive Efficiency in Telecommunications in the United States

The question addressed here is whether the adoption of incentive regulation, which has become an important regulatory tool in the telecommunications industry in the USA, has resulted in a change in the technical efficiency of local exchange carriers in the USA. After providing an overview of the nature of incentive regulation, a methodology for measuring technical efficiency and its change is introduced. This is a multiple-output/multiple-input distance function approach to measuring technical efficiency. The results of implementing this approach for 19 local exchange carriers for the 1988-2001 period indicate that in the production of local service, intrastate toll/access service, and interstate access to local loops, there was no change in technical efficiency between the 1988-1990 period and the 1991- 2001 period, something that incentive regulation was specifically designed to promote.     

西部地区人力资本投资与知识化发展

人力资本投资在推动知识化发展的过程中存在自增强机制，通过促进人力资本保值增值，进行人力资源合理配置，改善配置环境和配置政策、完善配套措施，有助于充分发挥这一机制的功能，从而实现西部地区知识化发展。     

Age Discrimination in Employment in Canada

Issues pertaining to age discrimination in employment in Canada are analyzed with a view toward highlighting lessons that may be learned from the Canadian experience—an experience that is taking on increased policy importance. Reasons for the increased attention to age discrimination issues are outlined, followed by a portrayal of the age discrimination legislation and court interpretations in Canada, especially as they pertain to mandatory retirement. Enforcement aspects are discussed, as is the evidence on age discrimination in employment and the effectiveness of legislation with respect to age discrimination and mandatory retirement. The article concludes with a discussion of the lessons to be learned from the Canadian experience, especially with respect to the poorly understood but complicated relationship between age discrimination and mandatory retirement. Policy recommendations for strengthening age discrimination legislation are also outlined. (JEL J14 , J24 , J71 )     

Inequalities in Income Distribution in Slovenia

This article presents an empirical analysis of income distribution based on income tax data for Slovenia in 1991-2000. It presents evidence of rising inequalities in income distribution (gross income, gross wages and pensions). These results are supported by coefficients of variation, Gini coefficients and by the Lorenz curves. Inequalities increased rapidly in the 1991 to 1993 period. After a significant decrease in 1994 and a steady increase from 1995 to 2000, the peak value from 1993 was not surpassed. Atkinson's requirements for dominance comparisons are not violated. Inequalities are also present in the distribution of the benefits of economic growth among income groups.     

上海生态农业发展影响因素研究

文章分析了上海生态农业发展的影响因素,并利用计量模型进行检验,认为影响上海生态农业发展的主要因素有农业基础设施、农业劳动力资源、农业产业化水平、农业科技实力状况。     

Public participation in forestry in Turkey

Recently public participation in forestry has been seriously considered in Turkey. Participation is however quite a challenge for a country with a long tradition of top-down management and a strong bottom-up dependence on public provisioning. In such a setting, it may not be surprising that the experiences with public participation in forestry in Turkey are mixed. There are some positive initiatives like the creation of farmer's cooperatives and NGOs, but their role is quite limited and small of scale. This paper is bringing together different views based on existing studies in Turkish related to Turkey's experience with implementing public participation in forestry.     

Inter-enterprise arrears in economies in transition

In the context of economies in transition, the paper argues that an excessive liquidity squeeze could throw the economy into a persistent state of low economic activity. In such bad equilibrium, enterprise transactions become largely demonetized, with a chain of arrears, a form of involuntary credit, spreading over the entire system. The empirical analysis of the Romanian experience seems to support the view advanced in the paper.