Internet中微支付系统研究

随着互联网交易的迅速发展,微支付成为了当今社会越来越流行和重要的支付方式,为了适应微支付交易额低、手续费低的需求,应运而生的微支付系统的建设也越来越受到关注。从微支付系统的概念及其发展出发,介绍了微支付系统的实现方式和现行模式,并对其安全性进行了分析。     

论财政国库集中支付系统的分析及设计

我国现行的财政国库支付系统的基本特征是财政资金分散支付、预算单位多重设置账户,这种运行模式已经不能适应公共财政和社会主义市场经济的发展要求.财政国库集中支付改革是财政支出改革的主要内容,建立以国库单一账户体系为基础的财政国库集中支付体系,是目前财政改革工作重点.本文主要探讨分析了财政国库集中支付系统的现实意义、存在的问题,并提出设计意见.     

论财政国库集中支付系统的分析及设计

我国现行的财政国库支付系统的基本特征是财政资金分散支付、预算单位多重设置账户,这种运行模式已经不能适应公共财政和社会主义市场经济的发展要求。财政国库集中支付改革是财政支出改革的主要内容,建立以国库单一账户体系为基础的财政国库集中支付体系,是目前财政改革工作重点。本文主要探讨分析了财政国库集中支付系统的现实意义、存在的问题,并提出设计意见。     

审计费用第三方支付研究——保证审计独立性的一种手段

审计费用的支付方式会影响审计的独立性。目前,已有不少的学者就这一问题进行深入研究,对于现有支付方式大多持有较大的批评和怀疑态度。通常认为,现行审计费用的支付方式导致审计人缺乏经济上的独立性,与被审单位形成财务依存性。在揭示其弊端的同时,提出第三方支付审计费用的模式,旨在改善现存支付方式的弊端,达到保障审计独立的目的。     

横向财政转移支付模式探索——由对口援建机制向互利共建机制转变

在现行财政补助体制和结构下,中央建立的以纵向转移支付为核心的财政转移支付制度,不仅没有解决政府间横向财力失衡问题,反而有扩大的趋势。在以纵向转移支付为核心的基础上,以公共服务均等化和区域经济协调发展理念为基础,探索和规范横向转移支付手段,一方面,可以保障贫困地区基本公共服务供给,减少新债的举借;另一方面,将横向转移资金配套于经营性领域,则可增加该地区未来收入,减轻还债压力并实现债务资金可持续性发展。通过对近些年来对口援建机制进行梳理和评价发现,我国已初步具有类似横向转移支付模式的对口援建机制,为规范化的横向转移支付模式提供了借鉴,推进横向转移支付模式具有客观必要性和现实可能性。     

转移支付与我国地区收入差距的收敛分析

转移支付是政府协调区域经济的重要政策手段,本文测算和分析1995年-2004年省区收入的收敛检验,并运用计量方法分析了1994年分税制改革以后转移支付与地区经济收敛的关系,得出的结论是:收入的收敛模式在全国范围内没有绝对收敛,也没有条件收敛,转移支付总体上没有达到缩小地区收入差距的效果,并且突出表现在中部和西部地区。此外本文还试图解释了现行转移支付不能缩小地区收入差距的原因,并给出相关的政策建议。     

对国库集中支付制度的几点认识——以潍坊市红十字中心血站集中支付为视角

引言国库集中支付制度是相对于现行的财政国库资金分散支付而言的。现行的财政资金拨付,是由单位按照预算级次层层上报用款计划,再由财政按下达的预算,将资金从国库拨付到一级单位,一级单位按照预算级次层层下拨到基层单位,基层单位再根据有关规定及业务需要,购买商品或支付劳务款项,形成财政资金实际支出。国库集中支付方式就是改变现行的财政     

我国财政转移支付模型的设计与分析

本文提出一套具体的均等化转移支付公式,利用我国的财政数据估算所有省、自治区和直辖市的财政能力和支出需求,从而确定中央向各省的转移支付,并将这些结果与实际的转移支付数据进行比较.分析表明,我国现行的财政转移支付体制未能很好地体现地区间再分配的功能,本文提出的转移支付模型的地区间再分配效果比现行体制明显强化.     

通过国库集中支付有效开展财政监督

现行的国库集中支付制度在地方的具体实践中并不完备,成了一种代为支付的技术手段,没有发挥出应有的审核、监督功能.预算单位在预算执行中科目挪用、项目资金挪用仍普遍存在.完善集中支付制度应强化财政监督.     

浅析营改增后P2P会计核算

互联网金融的迅猛发展催生了众筹融资,P2P网络借贷平台,第三方支付等模式,成为互联网+金融的新兴领域。P2P平台作为资金的归集者,向平台的投资者融集资金,并将归集完成的资金最终支付给借款人,相比第三方支付,借贷业务流程简单,但存在较大的道德风险。营改增后在会计处理方面,P2P网络借贷处理较为麻烦,第三方支付较为简单。现行会计准则、监管制度还不完善,财务体制要适应市场经济的发展,就需要财会人员进一步探讨互联网金融的具体核算。     

油料检验使用标准样品分类现状分析

标准样品的多样性使其统一管理较为困难,而将标准样品分别归类可解决这一难题,并为钻研、探究标准样品提供便利,使工作内容更加丰富。标准样品的使用在油料的检验中必不可少,本文介绍标准样品在检验小麦硬度指数时发挥的重要作用,具体阐述标样的分类,并分析总结其表现特点。     

The newsvendor model revisited: the impacts of high unit holding costs on the accuracy of the classic model

The newsvendor problem has been applied in various business settings. It is often assumed that the decision variable, i.e., order-up-to level, has no impacts on the holding costs for average inventory cycled in a given period, which is the difference between beginning and ending inventory levels on hand in that period. The average holding cost for this portion of inventory is conveniently and approximately calculated as half the product of the unit holding cost and the expectation of the demand in one period if it is assumed that the inventory is approximately evenly consumed. It is a good approximation when the unit holding cost is significantly lower than the unit backorder cost as this optimal solution to inventory level is able to guarantee a low probability of understocking. However, if this condition does not hold, the approximation may deviate from the actual cost and cannot measure the expected holding cost for this portion of inventory. This paper examines the impact of the cycle stock holding cost on the newsvendor model and the conditions under which this portion of cost is not negligible.     

Is the USA depriving the rest of the world of capital?

High American interest rates and confident expectations about the future dollar exchange rate have exerted an unprecedented attraction on foreign capital in the past two years. Gross capital inflows into the USA came to as much as $ 89 billion and $ 83 billion in 1982 and 1983 respectively. It is widely held that this is depleting the supply of capital to the rest of the world. Is this view justified?     

汽车零部件争端的成因与解决路径选择

发生在我国与欧盟等国家和地区的汽车零部件争端,其实质是如何解决美、日、欧这些汽车生产大国的厂商对我国的关税规避,这种规避的成因主要源于中国入世工作组报告中的相关承诺。本文在分析这一争端的起源的同时,着重探讨中方在此次磋商中的几点抗辩理由,并在此基础上提出今后解决类似争端的几种路径。     

长江三角洲物流基础设施布局优化研究

本文认为,长江三角洲物流圈陆海空立体物流系统已现雏形,城市物流配送体系较为完善,国际化程度较高,辐射能力不断提高。但由于长江三角洲物流圈基础设施布局集约化程度低,导致基础设施超负荷运转与利用率不高现象并存,经营成本与要素制约矛盾突出,物流企业之间过度竞争,产业结构和创新能力有待进一步提升。为促进长江三角洲物流圈基础设施布局的集约化,文章提出,必须实行跨行政区域的系统规划,强化上海、南京、杭州、宁波、南通等枢纽城市的基础设施建设,加大空港基础设施投入。     

Determinants of the corporate identity construct: a review of the literature

Corporate identity has received significant attention from both academics and practitioners in the last 25 years. Despite many articles written in this area a definitive construct of corporate identity and its measurements does not yet exist. The objective of this paper is therefore to provide a review of the literature on the corporate identity construct and its components and also to present the academic and managerial implications of this study.     

The newsvendor model revisited: the impacts of high unit holding costs on the accuracy of the classic model

The newsvendor problem has been applied in various business settings. It is often assumed that the decision variable, i.e., order-up-to level, has no impacts on the holding costs for average inventory cycled in a given period, which is the difference between beginning and ending inventory levels on hand in that period. The average holding cost for this portion of inventory is conveniently and approximately calculated as half the product of the unit holding cost and the expectation of the demand in one period if it is assumed that the inventory is approximately evenly consumed. It is a good approximation when the unit holding cost is significantly lower than the unit backorder cost as this optimal solution to inventory level is able to guarantee a low probability of understocking. However, if this condition does not hold, the approximation may deviate from the actual cost and cannot measure the expected holding cost for this portion of inventory. This paper examines the impact of the cycle stock holding cost on the newsvendor model and the conditions under which this portion of cost is not negligible.     

Negotiator affect: the state of the art (and the science)

Negotiation, once regarded by researchers as essentially a cognitive process through which parties with non-identical preferences allocate resources through joint decision making, is now understood to have a significant affective component. I discuss in this essay the evolution of research exploring the role of affect in negotiation, consider the interplay of affect and cognition that underlies the papers in this issue, and comment on methodological developments and challenges in the study of negotiator affect. Attention to the role of affect is no longer a peripheral pursuit in negotiation research, but it does remain an elusive one.     

多哈回合反倾销谈判中的实质阻碍问题评析

多哈回合谈判中,澄清和完善实质阻碍标准成为其中的一个议题。埃及就该议题提交了提案,以埃及提案为基础2007主席案文纳入了实质阻碍条款,由于成员方对"正在建立的国内产业"的严重分歧,2008案文删除了该议题,2011主席沟通文件补充说明了该议题。中国作为发展中国家,实质阻碍标准对我国具有重要意义。在实质阻碍议题的谈判中,我国应更积极,促使实质阻碍概念条约化。     

Managing supply in the firm of the future

This article raises fundamental questions regarding the ways in which organizations may seek to balance the assets they depend upon in the search for competitive strengths, combining practical management challenges with the need to embrace, dissect, and apply theories about the nature of the firm, strategy and innovation. It is argued that a fundamental, imminent change is taking place in the way firms approach the management of relationships with other firms and within themselves, and that this challenge is being faced by managers with one hand tied behind the back—there appears to be a lack of conceptual understanding. Building this understanding into practice requires the dismantling of traditional and existing perspectives about managing supply. This article does this by raising some of the key conceptual issues and managerial themes, in an uncompromising style, subsequently juxtaposing them with perspectives in management. The conclusion sets out the ways forward that are available for the functional management of inter-organizational relationships.