电商企业轻资产重型化的关键—物流

中国的电子商务业,普遍都进入了“重型化”时代,而电商企业重型化的重点就是物流,在物流已经成为制约电商发展的瓶颈之一时,解决这一问题是当前电商企业第一要务.许多企业选择从物流方面来破局,不论是物流地产还是自建物流都是现阶段电商企业选择发展的方向,未来的电商肯定需要更加完善的物流体系,而我们需要明确的一点就是,无论是轻资产企业还是重资产企业,都需要更加发达的物流体系来辅助电子商务,以谋求更好的双向的发展与繁荣.     

我国环境质量和能源消费的灰色关联分析

经济发展、环境质量和能源消费互相制约。以2003-2008年我国的主要环境质量指标和能源消费指标数据为依据,用灰色关联分析方法对环境质量和能源消费之间的关系进行研究,结果表明煤炭、原油、汽油、煤油和燃料油对环境的污染比电力和柴油大,可以通过优化能源消费结构来改善我国的环境质量。     

后危机时代中国在世界经济中的作用

2008年以来,美国经济放缓,欧洲债务危机严重,全球经济明显衰退。在后危机时代,美国、欧盟、中国、日本等主要经济体应进一步调节其货币政策及经济政策。当前,世界经济需要中国在连续二十多年的快速增长之后作出更大贡献,如进一步在国际货币体系中发挥更为重要的作用,进一步减少对进口的控制,增加对其他国家商品的进口。中国仍然是发展中国家,会越来越多地出现发达国家在发展过程中的一些特点。要在人民币和美元汇率之间保持稳定性,需要制定更加扩张的货币政策,进一步提高消费水平,有效拉动内需。     

上网电价波动对中国火电发电量的影响——基于协整检验和误差修正模型的实证分析

2003年以来,中国电煤价格快速上涨,"市场煤"与"计划电"的矛盾冲突日益激烈。火电企业普遍选择"停机限发",进而引发全国范围内的"电荒"频频出现。本文基于协整检验和误差修正模型,利用2003-2010年的季度数据,研究了上网电价、供电煤耗等因素对火电产业发电量的影响。结果表明,上网电价是影响火电发电量的最重要因素,季度上网电价每提高1%,火电季度发电量就提高13.42%;即季度上网电价提高1分/千瓦时,火电季度发电量就约提高2416亿千瓦时;代表技术进步的供电煤耗每降低1%,火电季度发电量就增加0.767%;主营业务成本每提高1%,火电季度发电量就降低0.53%;而总资产则对火电发电量具有微小的负向影响。对此本文提出了适当小幅快频上调上网电价、深入推行节能降耗等政策建议。     

道德风险、激励机制与电力行业规制

电力行业由于具有一定的自然垄断性,规制者与被规制企业之间存在严重信息不对称问题,因而成为规制的重要行业之一。所以必须对电力行业规制理论进行研究,从历史变迁的角度对中国电力行业规制制度进行考察,发现其中存在的问题,并且运用道德风险情况下的规制模型对中国电力行业规制进行分析,从而提出中国电力行业规制改革的建议。     

电价对国民经济各部门的影响研究

基于全国社会核算矩阵（sAM）,利用乘数分析方法研究电价的变化对国民经济的影响,并将影响结果进行量化。结果表明,电价的调整对资本账户（即总投资）的影响最大;在当前重化工业时期,机械电气制造业和石油化工业等高耗能产业受电价调整的影响较大;从相关性来看煤炭采选业是与电力行业相关性最大的行业,可以看出我国在发电能源利用方面还是以煤炭为主;农业在收入流的循环作用下的拉动影响较大。     

浅析我国中小企业会计服务外包

国际数据公司在一份研究报告中提出,2008年全球财务和会计外包市场规模已达到470多亿美元,可见,会计服务外包得到了迅猛的发展。而在我国,会计服务外包还处于初步发展阶段。为此,结合我国中小企业的特点,就会计服务外包对中小企业发展的必要性、中小企业会计服务外包存在的问题及对策等方面进行探析,并展望了会计服务外包未来在我国的前景。     

我国人口老龄化地区差异的聚类分析

我国已经进入了人口老龄化社会,地区间的人口发展受经济发展、生育控制、文化水平等因素的影响存在明显差异,分析这种差异的程度及趋势,对于我国实现可持续发展、缩小地区间差异具有深远的意义。首先对我国人口老龄化的特点进行分析,然后基于1995—2008年我国31个省市的65岁及以上老年人口比重、老年人口抚养比以及各地区的GDP比重指标进行聚类分析。结果表明,地区经济越发达,人口老龄化问题越严重;经济越不发达,人口老龄化程度相对越低。     

新世纪以来我国FDI外溢效应的俱乐部特征

本文测算了2001-2008年间我国大陆各省区的全要素生产率,进而利用面板门槛模型,以人均GDP为门槛变量,实证检验了FDI与TFP的非线性关系。研究发现,2001-2008年间,我国TFP整体呈上升态势,但TFP水平和增速在地区间不平衡的现象比较突出。FDI的外溢效应呈现俱乐部特征:在经济发达地区,FDI会产生正向的溢出效应,而在欠发达地区FDI则不会产生正向的外溢效应。     

China Textile "Going Our"——Egypt, Opporthity for China Textile

The global financial crisis has made a huge impact on China export-based enterprises,among which the first affected industry was textile industry.According to the latest reports from China Ministry of Industry and Information Technology (MIIT) issued in November 2008,revealed that profits for the textile industry in China that had increased 36.9% in 2007,and decreased by 0.7% for the same period in 2008.This amounted in a total loss of RMB 22.13 billion,an increase of 97.7%,with the scope of loss reaching up to 20.4%.     

多哈回合背景下美国农业保护政策分析

《2008年农业法案》关系到美国在多哈回合农业谈判中的立场,将对处于关键时刻的谈判产生重要影响。如果新法案增加或维持某些农产品现有的补贴水平,对于多哈回合谈判而言肯定是一种倒退。美国的农业立法直接影响了美国的农业政策,从而促进了农产品贸易。中国作为一个农业大国,并非农业强国。加入世贸组织六年多的实践证明,有必要了解发达农业国家的立法情况,借鉴先进的农业大国的经验,以此来完善我国农业的立法。并推动中国的农业现代化进程。     

Ethical Reasoning in Action: Validity Evidence for the Ethical Reasoning Identification Test (ERIT)

In recent years, a growing number of small-to-medium-enterprises are embracing wind turbine projects not only as part of their cost reduction strategy but also to actively play their part in the global fight against climate change. However, it would appear there are currently limited empirical studies carried out in this emerging industry. This case study analyses the cost effectiveness of one such wind turbine initiative by a company in the Republic of Ireland, who invested in a 300 kW embedded wind turbine project at the end of 2013. The research methodology which is primarily a case study analysis included comparing historical electricity utility bills which allowed the 2013 quantity of electrical energy units imported, i.e. the year before the turbine was installed to be compared with the 2014 value, i.e. the year after the turbine was installed. Numerous site visits were undertaken over a four-year period, during which electric meter readings were recorded and stored. The findings of this piece of research indicate that the installation of the embedded wind turbine had minimal positive effect on the annual electricity costs for the company. Indeed the turbine appears to have significant negative effects such as a need for an increased maximum import capacity and also it appeared to contribute to a deteriorating utility power factor. While the aesthetic nature of the on-site turbine seemed to create a positive image of the company, it would appear that caution should be exercised when business owners select alternative energy providers who claim to be experts in the energy field but may have limited knowledge in this area of wind energy, which as of yet has minimal robust research into all aspects of its benefits/attributes.     

Invest In Karnataka

The bilateral trade between India and China has crossed US$ 51 billion in 2008. China has become India s largest trading partner and there is still a lot of scope for promoting bilateral trade between two countries. Aiming at promoting the Global lnvertors Meet to be held in Bangalore on 11 - 12 January, 2010, ＂Invest in Karnataka- Global Investors meet 2010＂ was held on September 3, 2009. Mr. Yu Ping, vice president of CCPIPT, Mr. Subramanyarn Jaishankar, the ambassador of India to PRC, the Hon＇ble Chief Minister of Karnataka with the delegation from Hon＇ble and around 100 Chinese enterprises attended this seminar.     

Sino-Pakistan Relationship Was Not a Five-Year Plan

China and Pakistan have an especially close friendship, during the past 57 years they have developed their diplomatic ties,and both have prospered from the smooth development of friendly and neighborly relations, as well as mutually beneficial cooperation. In 2006, the successful exchange of visits between the two presidents has brought bilateral relations into a new phase; in addition, the two sides have strengthened their high-level strategic dialogue. Though the top leaders in Pakistan have recently changed, the countries＇ friendship will never change; therefore, it was a meaningful gesture that in October 2008, H.E. Mr. AsifAli Zardari, the newly elected president, chose China for his first official visit abroad,     

On the tax bias against investments in fixed assets: Empirical evidence from China

China's new Corporate Income Tax Law was passed in March 2007 and took effect on 1 January 2008. We take advantage of this tax law change and use a difference‐in‐differences approach to empirically estimate the impact of taxation on asset structure. Employing the Chinese Industrial Enterprises Database from 2002 to 2008 to implement the analysis, we find evidence suggesting the presence of tax bias against investments in fixed assets. We address two potential concerns about our analysis and argue that our conclusion is not China‐specific; it is a general lesson for modern finance theory that is portable to developed countries.     

新中国成立六十年中国社会主义经济体制的实践探索

新中国成立六十年来,在一穷二白的基础上到2008年经济总量跃居世界第四,从城市到农村,从经济发展到文化建设,从物质文明到精神文明,社会各个层面都发生了翻天覆地的巨大变化。纵观新中国成立六十年史,实际上就是不断解放思想,探索符合中国国情、具有中国特色的社会主义经济模式的历程。建立社会主义市场经济体制是一个长期的探索过程,而中国特色社会主义市场经济理论的不断发展和完善则需要践行科学发展观、需要先行先试的勇气和魄力。我们必须充分认识这场根本性变革的艰巨性、复杂性和长期性。要坚信在党和政府坚强有力的领导下,经过长期不懈的努力奋斗,完善和发展社会主义市场经济体制的目标一定能实现。     

国外对华反倾销寒蝉效应分析——基于动态面板模型的GMM估计

基于1988-2008年国外对华反倾销面板数据案件数据,本文通过构造以中国主要出口伙伴为横截面单元的动态面板数据模型,应用一阶差分GMM模型分析了国外对华反倾销对中国总出口的影响。实证结果表明国外对华反倾销调查促使了中国出口在第二年增加,国外对华反倾销措施导致中国总出口在当年及次年均下降,反倾销并未对中国整体出口产生负面影响,并没有生产寒蝉效应。     

Transformation of China's sovereign wealth fund since the 2008‐2009 global crisis

China Investment Corporation (CIC) transformed its initial investment strategy of focusing mainly on the US financial sector during 2007‐2008 into a new strategy of diversified investments across geography and sectors since 2009. Massive financial losses and domestic political backlash during the global financial crisis of 2008 gave impetus to CIC's rethinking of strategy. In the midst of the crisis, CIC engineered a capacity‐building and reorganization exercise to reposition itself for a new strategy that has since allowed for more diversification of investments. A more receptive global investment climate for sovereign wealth funds has also aided CIC's efforts to present itself as a responsible global investor and facilitated its investments. Postcrisis, CIC's new strategy of diversification is characterized by continued investments in the financial sector, but with new investments increasingly directed to real sectors of energy, natural resources, and real estate in both developed and emerging economies. Notwithstanding a global recovery that is fraught with uncertainties, CIC's judicious timing in making diversified investments, and its attention to reducing risks and enhancing returns, have been rewarded by an impressive turnaround in performance since 2009. Going forward, the success and sustainability of the new strategy will be contingent on how well CIC can navigate domestic bureaucratic rivalry and the shifting climate of the international investment environment in the medium to long term. Ultimately, CIC's shareholder, the government of the People's Republic of China (PRC), holds the key to its future direction and goals. © 2012 Wiley Periodicals, Inc.     

电费会计核算管理的创新理念

电力事业是我国的核心,而电费的会计核算问题与管理的方式是电费管理的中枢,同样也是电力事业的基本.所以,我们要针对于电费的会计核算管理问题进行分析,通过逐步完善的会计核算管理方式与创新理念辅助电力事业的大规模发展,并能够在新形势下让电费会计核算得到全方位的完善.     

印度2009年对华经贸政策的最新发展

中印双边贸易近年来以超过30%的速度增长,中印双方的出口产品主要为机电、化工、矿产品等,具有相似性和竞争性,较容易产生贸易摩擦。印度自2008年10月至2009年上半年,共对中国产品密集发起31起贸易救济调查案件,在世贸组织成员中,印度是金融危机以来对我国发起贸易救济案件最多的国家。印度应尽量避免对中印贸易采取歧视性政策,并反思其贸易保护的政策,任何"以邻为壑"的政策都可能引起贸易伙伴的报复并最终损害本国利益。