发展社区银行的必要性与可行性分析

改革开放以来,我国中小企业发展迅速,但为中小企业服务的银行体系并不健全。与欧美发达国家相比,作为银行体系重要组成部分的社区银行在我国依旧少见。本文在介绍国外社区银行发展状况后,分析了我国新农村金融建设发展社区银行的必要性与可行性,以期对我国社区银行业的深化改革提出一点想法。     

发展现代物流的可行性与必要性

现代物流作为先进的组织形式和管理技术，在世界成为企业生存和发展的手段。我国现代物流处于起步阶段，如何促进我国现代物流的发展，已是我国物流业一项重要课题。     

我国反腐败立法的必要性和可行性

习近平总书记在十八届中纪委二次全会上强调,要健全权力运行制约和监督体系,加强反腐败国家立法,加强对权力运行的制约和监督,把权力关进制度的笼子里。加强反腐败国家立法,是依法治国、依法执政、制度反腐的应有之义,也是贯彻十八大依法治党、保障廉洁政治的新要求。应紧紧围绕十八大确立的党的建设主线,重新审视反腐败法律制度建设的现状,加大反腐败立法工作规划。由此可见,党中央非常注重反腐败的立法工作,决心以法治来遏制腐败。但目前我国至今没有一部统一的反腐败纲领性法律文件,反腐败工作只限定在规章、制度建设的层面,对权力运行的制约和监督缺乏法律支撑,致使腐败问题没有得到根本上的解决。     

浅议我国开征社会保障税的必要性和可行性

开征社会保障税是完善我国社会保障筹资方式和健全我国社会保障体系的中心环节。文章首先从建设现代公共财政、我国经济发展两个角度分析开征社会保障税的必要性,并从理论基础、经济基础、实施条件等角度分析了开征社会保障税的可行性。     

彭阳县开展重点县建设的必要性与可行性

灌区节水改造是实现节约用水、促进彭阳县经济发展、农民增收、建设社会主义新农村的前提和基础。     

论金融工程在我国发展的现状与前景

金融工程业务在我国已有零星的萌芽,虽然目前由于我国市场经济体制中微观经济主体、市场机制、政府宏观调控水平和监管能力、技术水平以及理论基础的束缚,使得我国金融工程业务的发展存在诸多缺陷,但从长远的、战略眼光来看,金融工程的引入与发展将在我国具有深远的理论和应用价值前景。     

我国商业银行发展金融租赁业务的必要性分析

文章将商业银行拓宽业务领域、改善资产结构、解决我国企业尤其是中小企业融资困局、拉动固定资产投资等角度对商业银行着力发展金融租赁业务的动因加以分析并得出相关结论。     

我国康养旅游市场开发的必要性和可行性分析

在人口老龄化和身体亚健康问题日趋严重的背景下,由康养旅游代替传统观光旅游模式是大势所需。因此,本文从康养旅游的内涵及特点入手,对我国康养旅游市场开发的必要性和可行性进行了分析。     

配电设备状态检修的必要性与可行性

配电设备运行状态直接影响到整个供电系统运行的安全性,密切关系着经济的发展和人们的工作和生活。提供安全稳定的用电是电力部门工作的主要任务。因此,文章就配电设备开展状态检修的必要性与可行性进行探讨,旨在提高配电设备状态检修工作的效率及质量。     

国有企业实行财务总监制度的必要性与可行性

一、实行财务总监制度的必要性我国国有企业目前出现的资产流失严重、资金运营效率低下等问题的根源,在于产权约束和财务监控乏力,因此设置财务总监制度很有必要。理由在于:1.有助于完善代理制度,防止国有资产流失。纵使是最现代、最完善的治理结构,也不能完全避免代理问题;处于转型期的我国众多国有企业,其代理问题更为突出。由于委托人和代理人的目标往往不一致,在信息不对称的情况下,就产生了经济学家经常提到的“道德风险”,以及由此产生的“内部人控制”现象。政府作为国有企业的投资者,是虚拟参与而非实际参与,纯粹是“外部人”,企业…     

HR flexibility: Precursors and the contingent impact on firm financial performance

Using data from 170 for‐profit U.S. firms with 100 or more employees from 27 North American Industry Classification System (NAICS) industry subsectors, we investigated firm‐level precursors of HR flexibility and industry‐level boundary conditions of the HR flexibility—firm financial performance relationship. The findings denote that a contingency illumination is warranted in which consideration should be given to firm‐level factors such as flexibility business strategy and high‐performance work systems, which may play a key role in engendering HR flexibility, and external factors such as industry dynamism and growth, which may serve as boundary conditions that influence the relevance and impact of HR flexibility. This study is an important extension of extant HR flexibility research and adds clarity regarding the roles and relevance of HR flexibility and the circumstances in which HR flexibility and/or its focal factors may augment (or diminish) firm competitiveness and performance.     

试论企业财务总监制

文章论述企业财务总监制理论依据,以及财务总监在企业中的地位、职责和权限。     

Contraction flexibility,operating leverage,and financial leverage

This study investigates the impacts of contraction flexibility and operating leverage on financial leverage from the perspective of the agency conflict between shareholders and debtholders. In a continuous-time real option framework, we demonstrate that shareholders’ contraction flexibility may have an adverse effect on financial leverage, and that the substitution relation between operating leverage and financial leverage is persistent or pronounced in the presence of contraction flexibility. The evidence from Chinese listed firms not only supports our theoretical predictions well, but also offers a method to examine the agency conflict hypothesis. We suggest that the high proportion of bank loans or long-term debt in total liabilities can help levered firms alleviate the agency problem arising from contraction decisions.     

浅谈工程量清单在火力发电工程中的实用性

文章对如何在火力发电工程中有效推行工程量清单计价规范,如何根据行业现状走一条火电工程特色的工程量清单计价道路,以充分发挥工程量清单计价规范在火力发电工程的作用进行了分析探讨。     

The impact of enterprise systems on process flexibility and organisational flexibility

In light of the current dynamic business environment, companies nowadays need to respond rapidly to changes. Companies often invest heavily in enterprise systems in the hope that these can improve their flexibility in coping with such changes. However, previous studies have shown that the impact of enterprise systems on flexibility can be either positive or negative. To resolve this inconsistency in the existing research, this paper suggests that a company's flexibility should be distinguished between process level and organisational level. Specifically, this paper proposes that enterprise systems will affect process flexibility negatively but affect organisational flexibility positively. The analysis results show that enterprise systems have different effects on process and organisational flexibility. Furthermore, industry clockspeed sets a boundary for the effect on process flexibility but not for that on organisational flexibility. Research and practical implications of this study are discussed.     

论虚假财务报告舞弊手法及防范

会计信息的失真是一直困扰我国会计理论界的一个难题,尤其是财务报告的弄虚作假。分析虚假财务报告形成的原因,找出解决这一问题的措施,不仅能保护我国中小投资者的利益,使我国的证券市场真正地做到公开、公平、公正,更能使我国的证券市场健康的发展。     

论金融控股公司存在的理论依据

本文分析了产生金融控股公司的基本理论--规模经济、范围经济、协同效应、资产专用性和现代投资组合理论,它们为金融控股公司的存在提供了系统的理论依据.     

Understanding sustainable development flexibility: An information perspective

Although flexibility has been considered critical in responding to uncertainty in a business environment, few studies have explored firms' flexibility in sustainable development. To understand the nature of firms that can respond better to uncertainty in their sustainable development practices, this study defines sustainable development flexibility and investigates the mechanism underlying its formation. The study proposes a conceptual framework on the interactions of managers' environmental attitude and cognitive style, as well as firms' information integration on sustainable development flexibility. A questionnaire survey was developed to test the corresponding hypotheses, and 241 valid responses were received from middle- and top-level managers in Chinese firms. The results show that (a) the higher the manager's environmental attitude, the higher the firm's information integration and greater sustainable supply chain flexibility, and (b) the more intuitive the manager's cognitive style, the greater the impact of environmental attitude on sustainable development flexibility.     

金融危机与中国金融中心的成长

美国次贷危机引发全球性的金融危机和经济危机。危机暴露了美国金融体制和经济体制的弱点,将动摇美国在世界上的独霸地位,预示着世界战略格局的重大调整。危机将加强我国的国际影响力,助推我国金融业的发展,提升北京和香港在国际金融体系中的地位。     

加快农村金融发展的对策

目前我国农村金融市场资金外流、基本金融服务供需矛盾突出、金融政策扭曲等问题比较严重,已经阻碍了农村经济发展的步伐,同时更加剧了农村经济区域发展的不平衡。而"三农"问题是我国国民经济发展的基石,农村经济要得到发展,资金的投入是重点,农村金融对"三农"的支持乏力,已经成为制约农村经济发展的"瓶颈",成为社会主义新农村建设的重要制约因素。建立健全适合我国农村、农业和农民发展需要的农村金融体系,保证农村金融产品的供给,确保资金有效地投放与使用,对于解决我国"三农"发展问题至关重要。