工程造价预算定额的优化问题分析

工程预算定额作为一把"双刃剑",能促进经济的发展,也能阻碍经济的发展。为此,对工程预算定额的理论及运用进行分析和研究,使其服务于我国的经济建设,促进经济发展,有重要的现实意义。     

Sterling and the Euro

The question of whether and when sterling should join Economic and Monetary Union is likely to be one of the key battlegrounds in the next election campaign. In this article, Erik Britton and Scott Livermore argue that there is no clear economic case in favour of sterling's entry to EMU. However, if as the government asserts – the political will to join exists, steps could be taken now, adjusting the mix of macroeconomic policy, to ensure that convergence was likely shortly after the next election.     

财政预算改革下预算单位会计核算的发展趋势

为建立与社会主义市场经济发展相适应的公共财政框架,我国进行了预算体制改革,建立了部门预算制度和国库集中支付制度,从而使得预算会计环境发生了重要的变化,文章通过分析财政预算制度改革对行政事业单位会计核算产生的影响,指出了行政事业单位会计核算中存在的问题,提出了财政预算改革下预算单位会计的发展趋势。     

企业环境预算框架设计与应用策略——内嵌于全面预算体系的考量

将节能减排目标纳入企业全面预算体系有助于缓解财务目标和环境保护之间的冲突,而引入会计手段确认、计量环境资源消耗和生态补偿成本,并编制企业环境预算则为协调冲突提供了思路。文章选取造纸企业为研究对象,以企业环境排放权1为出发点,基于嵌入全面预算体系的视角剖析了编制环境预算的动因、关键要素及实践路径,并从污染物三废和林木资源消耗出发解构企业的环境会计活动,提出水环境预算、大气环境预算、土地环境预算和原材料环境预算的编制设想,继而对其实物量和价值量的计量展开分析,搭建企业环境预算的框架体系。最后,提出了健全企业环境会计核算体系、完善企业环境预算组织架构和预算考评激励机制等实施环境预算的应用策略。     

预算机会主义、预算治理构造和预算审计——国家审计嵌入公共预算的理论架构

各国的国家审计在公共预算中的作用呈现不同特色.沿着预算机会主义、预算治理构造到预算审计这个逻辑路径,建立一个关于国家审计在公共预算中作用的理论架构,并以美国和中国作为案例来验证这个理论构架,具有重要意义.各个国家针对预算机会主义会有一个由预算文化、预算制衡和预算问责组成的预算治理构造,预算审计属于预算问责,预算审计如何嵌入预算治理构造的决定因素是剩余预算机会主义,剩余机会主义决定预算审计体制、预算审计重点和预算审计模式.     

地铁工程预结算过程中的问题分析及措施

地铁的出现,在一定程度上减轻了交通压力。地铁工程与一般的建筑工程有所不同,其工程造价过高很大程度上限制了地铁的发展,所以要通过对工程预结算进行控制从而达到对工程整体成本控制的目的~([1])。为更好地降低地铁工程的施工成本,提高项目的经济效益,本文主要对近年来国内外地铁项目工程预结算过程中存在的主要问题进行了深入研究,并找出有效的解决措施~([2])。     

独立深水大桥的概算编制

以杭州市之江大桥为例简要介绍了独立深水大桥常见结构物的施工概况、临时构造物数量计算以及定额的选用,并结合概算编制提出了一些建议。     

改进预算还是超越预算

本文通过对传统预算存在的问题进行分析,引出了当前较为流行的两种弥补传统预算管理缺陷的模式,即改进预算和超越预算。针对我国预算管理中存在的问题,结合国外学者的研究及我国企业目前面临的市场环境分析,试图探索出适合我国国情的预算改革方向。     

The 1996 Budget: Is this the end of the tax-cutting road?

Neither the short term outlook for the UK economy nor the state of public finances seem to support the case for tax cuts in the forthcoming Budget. Yet the Chancellor is under pressure to deliver a tax-cutting package of measures in the run-up to the General Election. In this article, Andrews Sentance considers how he might square the circle and analyses the outlook for public finances over the medium term. He concludes that recent Budget projections have lulled us into a sense of false security about the medium-term fiscal outlook.     

公路工程预算的定额分析

《公路工程预算定额》是全国公路专业统一定额及编制施工图预算的重要计价依据,也是编制工程概算定额(指标)的基础,本文试用实际例子分析定额在实际工程中的应用和新旧额定的差别。     

The Exchange Rate and the Trade Balances of Turkish Agriculture,Manufacturing and Mining

This paper investigates and compares the response to the exchange rate changes of trade balances of three Turkish sectors; agriculture, manufacturing and mining. The impact on trade balance of exchange rate changes is examined using the trade balance model employed in Bahmani-Oskooee [1985, Review of Economics and Statistics 67: 500]. Analysis is conducted based on the quarterly data from 1986: I to 1998: III. It is observed that in response to domestic currency depreciation trade balance of each of all three sectors first improves, then deteriorates and then improves again. Despite exhibiting similar pattern of reaction to the exchange rate change in the short run, long-run or overall response of trade balance differs across the sectors; while trade balances of both manufacturing and mining improve in the long run, agricultural trade balance worsens as a result of domestic-currency depreciation.     

The 1994 Budget: Time for tax reform?

Andrew Sentance argues that Kenneth Clarke would do well to resist the pressure for significant tax cuts in his second Budget, despite the background of healthy growth and low inflation. But that should not mean a "do-nothing" Budget. Instead, the 1994 Budget should mark the start of a new programme of tax reform-to encourage private saving, increase work incentives and deter pollution….