共查询到17条相似文献,搜索用时 46 毫秒
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张家口市政府采购办公室,认真贯彻《政府采购法》。突出制度建设,完善运行机制;强化舆论宣传,坚持在前进中创规范,在规范中前进,创新运作形式,扩大采购规模,政府采购工作变现了新突破。全市政府采购规模由2001年的1.02亿元上升到2005年的5.3亿元,实现了翻两番目标,五年累计完成14.21亿元,节约资金1.85亿元,年均资金节约率11.95%。采购范围由最初的会议接待、 相似文献
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2005年河北省武安市政府采购工作在上级领导高度重视和关心支持下,紧紧围绕“抓规范、上规模、高效率、强素质”,实现在制度下规范,在规模中发展的工作目标。充分挖掘采购潜力,严格采购监管,出色地完成了全年各项采购任务,尤其是采购金额比往年有较大幅度的增长,节资首次突破两千万元大关。截至今年12月底,全年共组织政府采购项目5240批次,累计采购金额达8476万元,比预算10717万元节约财政性资金2241万元,综合平均节约率为20.91%。 相似文献
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邯郸县为进一步规范政府采购行为,提高政府采购资金的使用效益,推进“阳光采购”工程的建设,打造具有邯郸县特色的“阳光采购”工程,多措并举努力建设节约型社会,不断做大政府采购规模,政府采购工作不断取得新进展。今年1~10月份完成政府采购总额1564万元,节约采购资金212.42万元,节约资金率为12%。 相似文献
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张家口市从2001年正式启动了政府采购改革,八年多来,在市委市政府的正确领导和省厅的大力支持下,积极深化和推进政府采购改革。全市政府采购范围不断扩大到政府采购目录以内、采购限额标准以上的应采尽采项目,采购资金涵盖了财政性预算内外资金、自筹资金,政府采购规模达到了2008年的13.66亿元,八年累计完成采购规模31.58亿元,节约资金4.57亿元,年均资金节约率11.34%。这些成绩的取得是本市政府采购工作始终坚持在创新中规范、在规范中推进的结果,得益于建立了一套符合张家口市市情的规范有序、职责分明、公平公正、廉洁高效的政府采购运行机制。 相似文献
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2007年以来,丰南区政府采购办坚持在发展中求规范,在规范中求创新,稳步推进政府采购工作,努力实现了政府采购质的提高和量的扩张。取得了良好的经济效益和社会效益。全年共组织采购307次,实现政府采购金额13493.41万元,占年初目标的225%,节约资金1576.47万元,节支率10.46%。此次是继2005年、2006年之后区政府采购额又再次占到亿元以上的高度, 相似文献
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石家庄市政府采购办公室,以石家庄市政府采购工作为中心。在强化监督、健全制度、规范程序方面进行了积极探索。政府采购范围和规模逐步扩大,政府采购水平和质量不断提高。自1998年至2005年底组织各种招标活动14087次。采购金额35.29亿元,节约资金5.45亿元,取得了明显的成效。 相似文献
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宏观调控可以促进产业升级 总被引:1,自引:0,他引:1
目前正在进行的宏观调控,旨在控制部分行业的投资过热,缓解能源和原材料等领域出现的紧张局面,抑制可能出现的通货膨胀风险。此外又有专家认为,还可以利用宏观调控达到更多的目标,如促进产业升级,优化产业组织,提高企业国际竞争力。 相似文献
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TIMOTHY J. BROWN 《Journal of Accounting Research》2014,52(4):849-876
This paper proposes that psychological factors can change managers' beliefs about earnings management when they choose to engage in it. I show that, under certain circumstances, engaging in a small amount of earnings management alters a manager's beliefs about the appropriateness of the act, which may increase the likelihood of further earnings management. Specifically, I predict and find in two experiments that participants who initially choose to manage earnings are motivated to rationalize their behavior. Participants who are exposed to an egregious example of earnings management (commonly the focus of enforcement actions and press reports) have the opportunity to rationalize their behavior through a mechanism called “advantageous comparison,” where participants compare their behavior against the egregious example and conclude that what they did was relatively innocuous and appropriate. My analysis also indicates that presenting participants with an example of earnings management that is similar to the initial decision they made mitigates advantageous comparison. These results have implications for academics interested in how earnings management, and perhaps fraud, can accrete over time and for regulators and practitioners who are interested in preventing it. 相似文献
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我国加入WTO后,银行业将面临实力雄厚的外资银行的激烈竞争,提高信贷资产质量、优化信贷资产结构已成为摆在银行经营者面前的紧迫性课题之一. 相似文献
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《Critical Perspectives On Accounting》2007,18(4):489-507
This paper develops a conceptual framework that explains how existing opportunities and incentives for committing financial statement fraud in government translate into the rationalization of such fraud. The analytical approach is theoretical. The rationalization of financial statement fraud is analyzed through the lenses of a theory of entrepreneurship rooted in Austrian economics. Entrepreneurship, while generally seen as a positive force for economic productivity, is viewed as a source of deception. The framework illustrates that financial statement fraud has its origins in political, rather than economic incentives, and that it is rationalized by elected rather than non-elected officials. Due to a lower proportion of creditors and investors with vested interests in the framework, it is also concluded that the detection process of financial statement fraud in government tend to exhibit less “alertness” than in private sector contexts. Specific techniques associated with financial statement fraud therefore tend to persist over relatively long periods of time. 相似文献
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IPO定价与抑价发行治理 总被引:1,自引:0,他引:1
孙基伟 《上海金融学院学报》2010,(5):40-44
创业板开闸以来出现高市盈率、高发行价、高超募和高抑价率并存现象,对新股发行制度改革尤其是IPO定价效率提出了新的要求。本文通过IPO定价与股票估值之间固有区别的比较,提出了一个更为实用的估价函数,根据平价发行条件得出一个以发行前每股净值、发行比例、EPS和EPS增长率为因子的平价定价模型。必然抑价点的存在,证明特殊市场条件下以行政指导定价和市场自由化定价对抑价发行治理完全无效。进而指出治理IPO抑价是一个需要恰当制度安排、通过市场机制作用对投资情绪进行纠正、引导和培育的长期过程,并给出IPO定价市场化和合理化的几点建议。 相似文献