高校科研经费存在的问题及对策

在我国教育体制改革的不断深入的大环境下,高校整体科研实力不断增强的同时,各类科研经费管理问题也不断凸显出来,亟待完善.本文就高校科研经费管理存在的问题进行了深入讨论,不仅指出了现阶段我国高效科研经费管理工作开展过程中存在的几点问题,而且还有针对性地提出了几点对策,旨在实现高校科研经费管理的科学性、合理性,实现资源优化配置.     

高校财务管理创新路径探析

高校财务管理贯穿高校教学、科研、社会服务等日常活动始终,是高校管理工作的核心。分析制约高校财务管理发展的瓶颈,创新高校财务管理思路,是当前高校管理和发展面临的重要课题。     

浅谈高校预算管理的问题与对策

预算管理是高校财务管理的核心工作,其管理水平的高低直接影响高校的财务状况和高校的发展.如何做好预算管理、合理有效的提高资金的使用效益是高校面临的主要问题.本文分析了预算管理的必要性以及高校预算管理中存在的问题,并就加强预算管理工作提出了几点建议.     

高校科研管理体制创新研究

新时期高校科研管理创新具有重大的理论价值和实践价值。高校科研管理的创新体现在观念的转变、管理体制的改善、管理方法的改进等方面。科学的评价机制是保证高校科研管理工作实效性的关键环节。完善科研成果评价体制,科学客观地评价科研工作,将定量管理和定性管理二者有机地结合起来,使科研人员在数量上求质量,在质量中显数量,做到质与量的统一。     

高校采购管理体制优化研究

采购管理是保障高校教学、科研以及社会服务事业高质量发展的重要环节.本文梳理了高校采购相关的法规、政策和制度,分析了高校采购管理工作的特点以及存在的问题,并在实施"放管服"改革、明确采购管理部门层级设置与职责、构建全国采购管理信息化网络等方面提出建议,以进一步完善高校采购机制,优化采购流程,推动新时期高等教育发展战略的顺利实现.     

高校采购管理体制优化研究

采购管理是保障高校教学、科研以及社会服务事业高质量发展的重要环节.本文梳理了高校采购相关的法规、政策和制度,分析了高校采购管理工作的特点以及存在的问题,并在实施"放管服"改革、明确采购管理部门层级设置与职责、构建全国采购管理信息化网络等方面提出建议,以进一步完善高校采购机制,优化采购流程,推动新时期高等教育发展战略的顺利实现.     

高校资产管理问题探析

作为培养综合型建设人才以及科研人才的重要基地,高校在我国经济社会发展中发挥着很大的作用.随着当前高校资产的规模、数量的不断增加以及资金来源的多样化,高校资产管理工作日益复杂.而在实际的高校资产管理工作中普遍存在一些管理性的问题,影响了资产的有效利用.基于此,本文确定对高校资产管理问题进行分析探讨,首先对高校资产的分类情况进行介绍,然后对当前我国高校资产管理过程中存在的问题进行论述,并结合实际的运行情况给出相应的解决策略,以促进高校固定资产管理工作的优化.     

关于做好高校固定资产管理工作的几点想法

根据高等学校固定资产的不同类别和特点，高校固定资产管理主要分为房屋及建筑物管理（房产管理），设备管理，图书管理，文物和陈列品管理等。这些固定资产是保证学校教学、科研、行政管理、后勤服务等各项事业顺利进行的必要物质基础，是衡量高校办学规模和质量的重要条件。高校的固定资产管理工作在确保固定资产的安全、完整，防止国有资产流失外，更要提高固定资产使用效益。但长期以来，由于管理体制和管理意识上存在的诸多问题，使固定资产管理工作一直成为高校管理中的一个薄弱环节。     

对高校固定资产管理的思考

高校的固定资产是国有资产的一部分,是保证高校教学、科研、行政等各项工作正常开展的物质基础,在一定程度上也是衡量学校办学规模和办学水平的一项重要指标.自高校扩招以来,高校固定资产在数量和规模上都有了明显的扩大,在质量、结构上也有了明显的变化,相应的,对固定资产管理的难度也较大.在这种形势下,对高校固定资产精细化管理模式已是高校一项重要的管理工作,管理好固定资产,对于提高教学质量,促进高校可持续发展具有重要的意义.     

高校国有资产管理探索

高校国有资产管理是学校管理工作的重要组成部分.加强高校国有资产管理已成为国家有关部门和高校管理部门普遍关注的问题.高校管理人员应了解高校国有资产管理的现状和存在问题,并在认识的基础上去研究和探索如何加强高校国有资产管理工作的思路和对策.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.