论适度实施破产制度与国有企业的群体优化

对国有企业真正实施破产制度除具有优胜劣汰、资源优化配置的一般功能外 ,在当前我国特定的体制背景下它对国企的群体优化还具有三方面特殊效应 :一是它所带来的国企破产压力增大效应 ;二是导致市场结构的演化 ,从而使国企面临的来自非国有企业的竞争压力与正向同化力增大 ;三     

国有非上市股份公司股权激励理论基础及效应分析

国企脱困后的改革向何处去 ?员工持股、经营者持股并不能解决国企存在的问题 ,唯有针对不同类型的企业进行创新才是根本出路。     

国有企业绩效评价模式改进研究

国有企业绩效评价是国企治理的重要内容,对国企的改革发展也有重要意义。文章通过对现行国有企业绩效评价体系的研究,指出现行评价体系以经济绩效考核为主,没有考虑国企的性质,缺乏对国企社会绩效考核;同时指出国企采用统一绩效考核体系未区分竞争领域国企和非竞争领域国企,不能体现出处于不同领域国企的实际绩效,最后在此基础上提出国企绩效评价应当区分不同类型国企进行评价,并且加强对国有企业社会绩效考核。     

完善公司治理结构 理顺国企财务监督机制

基于我国国有 (控股 企业公司治理结构的特点 ,通过对国有 (控股 企业财务监督现状的分析 ,得出国有 (控股 企业财务监督机制难以理顺的原因在于 :当前国企公司治理结构的缺陷导致国企内部难以形成一个有效的直接监督经营者的财务机制 ,而外部证券市场对国企财务的间接监督     

国有企业员工培训的问题及与美国企业培训的比较

据对上海企业的调查,在国企员工的培训中存在着不少问题。考察美国企业培训,在培训的理念、组织、内容、方法上有许多值得借鉴的地方。借鉴国外经验,对国企培训工作提出了若干建议。     

浅析上市公司会计政策的虚假变更

当前我国国有企业筹资方式主要是向银行贷款,形成了国有企业巨额的债务和银行大量的不良资产。本文在实际调查的基础上,针对国有企业筹资中的影响因素,分析国有企业筹资中的问题,探讨优化国有企业的财务状况及优化资本结构的途径。     

目前国企财务管理改革的初步探讨

在我国的经济发展中,国有企业占有重要地位,在整个国家经济体中扮演着重要作用.随着我国加入世界贸易组织以及国内经济的持续快速增长,国有企业在经营管理过程中如何深化改革、提高经营可靠性和总体效益,成为了国有企业当前发展的重要任务.考虑到财务管理在国有企业中的重要地位,我们在国有企业的转型和改革过程中,要想实现预期目的,提高国企的综合效益,就要从国企的财务管理改革入手,明确目前国企财务管理改革的必要性,不断完善现有的国企财务管理制度,根据国企的经营现状制定具体的财务管理改革措施,保证国企财务管理改革取得积极效果.     

国有企业的产业经济学分析

本文基于产业视角,从"产业特质与国企存在"、"产业演进与国企变革"、"产业规制与国企治理"三个层次分析国有企业的存在发展,并构建国有企业的产业经济学分析框架,为当前我国国有企业的改革发展提供新的理论基础.     

国有企业深化改革探析

随着改革向纵深发展 ,国有企业正在改革中摆脱困难 ,同时也存在着亟待解决的深层次问题。本文指出了企业管理制度的创新是解决国有企业问题的关键。简要分析了国有企业管理制度创新的具体思路及解决国有企业改革和发展问题时必须注意把握的问题。     

国有企业并购重组过程中存在的风险及风险管控策略分析

目前我国市场经济发展速度非常快,国有企业数量和类型也逐渐增多,部分企业经营不善倒闭,部分企业发展壮大,成功完成并购重组。但并购重组对国有企业来说并不容易,并购重组过程中若无有效的风险防范策略,会降低并购重组安全性。国企在维持自身正常运转的情况下,通过合并其他企业扩大自身规模,优化产业结构,实现国企综合能力的提升。近年来国有企业不断提升对并购重组的重视度,通过采取相关措施,降低国企并购重组风险,但目前仍未形成系统化的国企并购重组风险防范体系。因此本文以国企并购重组为重点分析内容,阐述国有企业并购重组过程中的主要环节以及并购重组在国企发展中的重要作用及典型重组方式,同时列举当前国有企业并购重组过程中的常见风险,进而提出针对性的风险管控策略,以期为国企发展增强竞争优势,实现国企的长远发展。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

For Better or for Worse? Local Impacts of the Decentralization of Indonesia’s Forest Sector

This paper quantifies the local impacts of mechanized logging on forest-dependent communities in Indonesia, before and after decentralization. A conceptual framework incorporates financial, social, enforcement, rent-seeking, and environmental impacts. Using data from 60 communities in East Kalimantan, the empirical results suggest that significantly more households received financial and in-kind benefits after decentralization compared to before. Many communities engaged in self-enforcement activities against firms both before and after decentralization. Post-decentralization, a significantly higher proportion of households perceived community forest ownership. There were few significant differences in perceived environmental impacts. Little evidence exists of a post-decentralization trade-off between environmental and financial contractual provisions.     

以资本管理为核心的银行治理综合评价指标研究

商业银行的特殊性体现在风险性、外部性和多重治理目标上,尤其集中体现在风险管理的本质上。风险管理日益成为现代商业银行的主体活动和核心职能,资本管理成为现代商业银行风险管理的核心。在整合EVA和RAROC指标的基础上。文章构建了以资本管理为核心的银行治理的综合评价指标,以求真实反映银行经营的成果,有效衡量风险收益和风险成本的对比关系,从而反映以资本管理为核心的银行风险管理的过程、能力和效率。     

Markteintrittstiming von Telekommunikationsdiensteanbietern

Zusammenfassung Die vorliegende Studie analysiert für 87 Neuprodukteinführungen (NPE) und Auslandsmarkteintritte (AME) von Telekommunikations(TK)-Diensteanbietern in Deutschland, zu denen 42 Schlüsselinformanten in einer schriftlichen Befragung Auskunft gaben, (1) inwieweit deren zeitliche Eintrittspositionierung durch Marktcharakteristika und Unternehmensressourcen erkl?rbar ist sowie (2) inwieweit und gegebenenfalls unter welchen unternehmensexternen und -internen Situationsbedingungen deren Markteintrittstiming mit dem wahrgenommenen Eintrittserfolg assoziiert ist. Ein früher Markteintritt wurde dann realisiert, wenn die Wettbewerbsintensit?t im adressierten Gesch?ft niedrig und das Budget für den Expansionsschritt überdurchschnittlich ausfielen. Zwischen dem Markteintrittstiming und der Beurteilung des Eintrittserfolgs bestand ein nicht monotoner, umgekehrt U-f?rmiger Zusammenhang: Frühe Folger wiesen signifikant bessere Erfolgswerte auf als Pioniere und sp?te Folger, deren Erfolgsniveaus nicht signifikant divergierten. In einer Industrie, die durch starke externe Netzeffekte gepr?gt ist, fallen offenbar die Nachteile eines Markteintritts als Pionier oder sp?ter Folger st?rker ins Gewicht als die Vorteile dieser beiden zeitlichen Eintrittspositionierungen. Unabh?ngig vom Markteintrittstiming wurden NPE/AME von TK-Unternehmen als erfolgreicher eingestuft, wenn sie sich in einen Markt mit stark wachsender Nachfrage und aufeinander abgestimmt (re)agierenden Wettbewerbern mit qualitativ überdurchschnittlichen, abw?rtskompatiblen, erprobbaren und wenig erkl?rungsbedürftigen TK-Diensten engagierten.      

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.