面对遗产税 你准备好了吗

现在,随着国内各种税法的不断完善和相关法律的不断修正与颁布,遗产税开征的时间表已经越来越近了。近日,媒体关于"王永庆遗产争夺战再开打"的报道也让人们不得不再度关注我国遗产税的开征问题。遗产税开征只是时间问题首先回顾一下中国政府为开征遗产税所做的一系列准备工作。1994年3月底"金税工程"开始试点。时至今日每个单位的发票打印机应该已经和税务局联网。1995年9月25～28日,中共十四届五     

跳槽，你准备好了吗

春节假期过后,往往是人们跳槽比较集中的时期。跳好了,工作开心,薪水优厚,前途无量;跳砸了,工作郁闷,薪水下降,前途渺茫。如何“完美转身”,绝对是一门学问。     

运维外包，你真的准备好了？

如果将选择信息系统运维承包商，比作在陌生餐馆就餐，消费者要面对菜品味道不佳的风险。金融机构如何确保运维外包获得利想的效果？     

科学发展观为注册会计师行业发展注入了巨大的活力

胡锦涛总书记的十七大报告,全面规划和部署了我国改革开放和社会主义现代化建设的宏伟目标,内容丰富,内涵深远,目标明确,措施有力,鼓舞人心,催人奋进,为我国注册会计师行业发展指明了方向。按照十七大提出的科学发展观要求,充分认识新时期注册会计师行业发展的内在规律,统筹规划行业发展,将为注册会计师行业的发展注入新的巨大活力。     

告别世界杯 你准备好了吗?

深邃幽静的贝加尔湖、浪漫唯美的圣彼得堡、古典曼妙的芭蕾舞、庄严雄伟的克里姆林宫……骄阳似火的燃情6月,令全世界球迷为之疯狂的世界杯在俄罗斯激情上演。32支球队、736位球员,为大家带来了一系列酣畅淋漓的竞技体验与精彩绝伦的视觉享受。小组赛硝烟散尽,半决赛烽烟又起,大力神杯究竟花落谁家,无不牵动着无数球迷的心。     

创业板,你准备好了吗?

《首次公开发行股票并在创业板上市管理暂行办法》于5月1日正式实施,标志着我国的创业板正式推出。笔者就《办法》中的几个关键问题——上市门槛、发行审核、市场风险、交易监管,提出自己的思考,以期对创业板的健康运作提供借鉴意义。     

创业板,你准备好了吗?

《首次公开发行股票并在创业板上市管理暂行办法》于5月1日正式实施,标志着我国的创业板正式推出。笔者就《办法》中的几个关键问题——上市门槛、发行审核、市场风险、交易监管,提出自己的思考,以期对创业板的健康运作提供借鉴意义。     

冬天来了，你准备好了吗？

百年一遇企业的冬天到来了,有的企业负责人认为虽然冬天来了,但过几个月就可以迎来春天,许多媒体也用大篇幅文章写“寒冬过后是春天”、“专家看好十条大政”。这对企业负责人倒也是一种鼓励,问题是这个冬季的寒风来自哪里？冬季到底有多长？企业应该在这个冬季做些什么？     

海外置业，你准备好了吗？

近一段时间以来,中国人海外置业成为大家热议的话题,越来越多的富裕人士把目光瞄向了国外房地产市场。究其原因,一方面是国内CPI持续居高不下导致资金流向海外以寻求避险;另一方面是国人移民以及子女海外教育的强烈需求。     

融资融券，你准备好了吗？

1月22日,中国证监会发布《关于开展证券公司融资融券业务试点工作的指导意见》,这标志着证券公司的融资融券试点申请工作即将正式启动,也引起社会的广泛关注。那么,为什么融资融券业务的推出会受到关注呢？这是因为,这个政策在中国的启动是一波三折,可谓步履维艰!     

Are we prepared for world population implosion?

Recent United Nations’ statistics show that because people in developing as well as developed countries do not want to have many babies like previously, the world population is fast aging and ultimately, around 2050, expected to begin to decline. However, unfortunately, we do not have a clear idea about the economic consequence of depopulation yet. In this paper, we tried to solve this puzzle with the model deduced from the second law of thermodynamics, what is called, entropy theory. By analyzing the economies of the Russian Federation and North Korea that have experienced rapid reduction in population, we could prove that in a closed system, like the world or a country that is isolated or has a stagnating foreign sector, depopulation not only stops the economic growth completely but also reverses it.     

SOA:敏捷响应,世界变平

SOA是"面向服务架构"的英文缩写,是一种企业信息管理应用框架,它着眼于日常的业务应用,并将它们划分为单独的业务功能和流程,即所谓"服务"。形象地说,这些"服务"就像大小不一的乐高玩具中的积木,它们间的灵活组合可适应不同的业务敏捷管理需要。这将成为业务信息化管理的新模式,从而极大推动电信、银行、零售和政府等部门的业务敏捷性,提升竞争力,以带来更快捷便利的顾客响应。     

Financing patterns around the world: Are small firms different?

Using a firm-level survey database covering 48 countries, we investigate how financial and institutional development affects financing of large and small firms. Our database is not limited to large firms but includes small and medium-size firms and data on a broad spectrum of financing sources, including leasing, supplier, development, and informal finance. Small firms and firms in countries with poor institutions use less external finance, especially bank finance. Protection of property rights increases external financing of small firms significantly more than of large firms, mainly due to its effect on bank finance. Small firms do not use disproportionately more leasing or trade finance compared with larger firms, so these financing sources do not compensate for lower access to bank financing of small firms. We also find that larger firms more easily expand external financing when they are constrained than small firms. Finally, we find suggestive evidence that the pecking order holds across countries.     

Are the China-related stock markets segmented with both world and regional stock markets?

Implementing the Capital Asset Pricing Model framework, this study investigates the integration of three China-related stock markets, namely, the A-, B- and H-share markets, with both the Hong Kong stock market and the world market. An analysis of market segmentation versus integration using the Jorion and Schwartz model suggests that the A-share market was a segmented market during the period 1995–2004. However, evidence of a higher-level integration between the A- and B-share markets, and the A-share and Hong Kong stock markets is found in the sub-period tests. The hypothesis that the B- and H-share markets are becoming increasingly integrated with the world stock market is not supported.     

回顾1978-2008年对外开放

1980年 1月中国人民保险公司驻伦敦联络处成立. 12月中国人民保险公司与美国国际集团合资建立中美保险公司,并在纽约和香港设立分公司. 1月30日中国人民保险公司和日本东邦生命保险公司友好交流10周年纪念会召开. 1992年 10月20日由中国人民保险公司、中国保险有限公司、太平保险有限公司和中国人寿保险有限公司合资组建的中国保险(集团)有限公司在香港注册.