中小企业内部控制体系的构建

内部控制的构建对中小企业内部控制的建设非常必要,中小企业内部控制既有外部支持系统,又有内部支持系统。分析中小企业内部控制目标,可以进行内部控制体系构建:以财务会计控制为基础,以管理控制为手段,以执行力为保证,关注风险管理,遵循成本效益原则,循序渐进地进行内部控制的完善。     

财政赤字规模应把握社会承受力限度

平衡财政赤字有举债和银行透支两个途径，二者可兼用。举债要视当期财政收入状况为前提，银行透支超越社会承受力一定限度将致发通胀。因此，必须关注财政赤字规模的社会承受力。从全国看，财政赤字规模---一定限量银行透支应以一定限量社会闲置货币资金的存在---社会承受力为依托。财政赤字宜用积极手段平衡。     

我国旅行社行业诚信危机的根源及对策分析

我国旅游诚信问题普遍存在。旅行社行业诚信危机的根源在于：旅行社制度的不完备性,旅行社契约的不稳定性,旅游失信的潜在收益性,要从根本上化解旅行社行业诚信危机,必须改善旅游行业的诚信观念,健全旅行社管理制度,完善旅行社失约归责制度,提高惩罚成本,构建旅行社诚信体系,塑造旅行社行业品牌形象。     

债转股的流程机理与运行风险

:债转股的范围是企业欠银行债中的边缘性不良资产。债转股的第一阶段为封闭性流程 ,但要真正使银行退出债权风险 ,由社会分摊 ,最终要与其他投资者或者资本市场连接 ,进入第二阶段开放式债转股流程。债转股过程中 ,银行、金融资产管理公司和国家有关部门一方 ,面临着与以各类企业及其地方和部门为另一方的分别博弈 ,其中由谁操作、利益差别和信息不充分及失真给债转股造成的不确定性和风险很大。对于债转股企业 ,选择一元债转股 ,还是选择多元债转股 ,以及金融资产管理公司是否有真正的实质性的股东权利 ,也将影响到债转股后产权约束的软硬及企业运营的效果。另外 ,债转股还面临着宏观经济运行是不是宽松和能不能由社会投资者购买分摊风险的不确定性。针对债转股的这些风险 ,本文最后提出了一些避免风险关键性的政策建议。     

高校财务风险的形成机理及防范机制分析

大量举债、资金运营以及学费拖欠等给高校财务管理带来极大风险。构建高校财务风险防范机制必须发挥政府主导作用,在加大教育经费投入的基础上规范高校办学规模;引导社会力量进入办学领域,在营造社会办学环境的基础上拓宽筹资渠道;建立现代大学制度,在规范管理的基础上强化内部监督;提高银行向高校贷款的门槛,在严格控制贷款规模的基础上落实还款渠道。     

破解“三农“难题的对策和出路

农业是国民经济的基础,在我国现代化建设中具有重要的战略地位.长期以来,三农即农业、农村和农民问题一直成为困扰我国经济发展的瓶颈.因此,解决三农问题,要有针对性,从实际出发,开出良方.要深化农村土地制度改革,加大农业产业结构调整力度,进行农村行政体制改革,加快非农业人口的转移和小城镇建设,建立对农村的"反哺"机制,在"三农"之外寻求新的突破,用市场法则解决农村剩余劳动力、土地流转、物流、信息和资金等问题.     

大学生信仰教育是高校党校的必然使命

目前,高校党校信仰教育面临着社会现实与信仰教育的博弈、大学生自身问题不容忽视、多元化信仰的冲击等问题。因此,应该正确理解信仰教育的任务和重点,有效整合信仰教育的主要内容,准确把握信仰教育内化的规律,充分发挥信仰教育的榜样示范效益,完善信仰教育的媒介与载体,以进一步促进高校党校更出色地完成大学生信仰教育。     

保障国家石油安全需完善石油储备体系

建立石油储备体系、拥有适当的石油储备日益成为各国能源安全战略的重中之重。目前,不论从国内市场还是从外部环境来看,加快推进中国石油储备体系建设刻不容缓。完善中国石油储备体系,主要从以下几个方面着手：立法先行,建立和健全石油储备相关的法律法规;借鉴国外经验,建立符合中国国情的石油储备模式;分步实行,循序渐进确保石油储备规模;减少单一品种依赖,促进石油储备品种多样化;放松市场管制,培育多元化的石油储备主体;统筹考虑,科学合理布局规划石油储备基地;综合决策,建立多层次的石油储备筹资模式;密切关注国际形势变化,积极参与石油储备国际合作。     

Optimal Dutch disease

Growth models of the Dutch disease explain why resource abundance may reduce growth. The literature, however, also raises a new question: if the use of resource wealth hurts productivity growth, how should such wealth be optimally managed? This question forms the topic of the present paper. We show that the assumptions in the previous literature imply that the optimal share of national wealth consumed in each period needs to be adjusted down. Some Dutch disease, however, is always optimal. Thus, lower growth in resource-abundant countries may not be a problem in itself, but may be part of an optimal growth path. The optimal spending path of the resource wealth may be increasing or decreasing over time. What might be contrary to intuition is that the bigger is the growth generating traded sector, the more of the resource income should be spent in early periods.     

Optimal Dutch disease

Growth models of the Dutch disease explain why resource abundance may reduce growth. The literature, however, also raises a new question: if the use of resource wealth hurts productivity growth, how should such wealth be optimally managed? This question forms the topic of the present paper. We show that the assumptions in the previous literature imply that the optimal share of national wealth consumed in each period needs to be adjusted down. Some Dutch disease, however, is always optimal. Thus, lower growth in resource-abundant countries may not be a problem in itself, but may be part of an optimal growth path. The optimal spending path of the resource wealth may be increasing or decreasing over time. What might be contrary to intuition is that the bigger is the growth generating traded sector, the more of the resource income should be spent in early periods.     

A SYNTHESIS OF POVERTY LINE DEFINITIONS*

A fundamental point of discussion in poverty research is whether poverty is an absolute or a relative concept. If poverty is seen to be a situation of absolute deprivation, a poverty line will usually be defined to be independent of the general style of living in society. If poverty is considered to be a situation of relative deprivation, a poverty line will be defined in relation to the general style of living in society. The choice for one of these two approaches has important consequences for social policy, as absolute poverty may be reduced by economic growth, while relative poverty will only decrease when income inequality decreases. This paper suggests a poverty line definition that is not a priori meant to be either absolute or relative, but depends on the perception of poverty in society. If the poverty line is higher in countries with higher median income (as an indicator of “general style of living”) the poverty line is said to be relative; if the poverty line does not vary with median income, it is said to be absolute. The poverty line definition suggested appears to be a generalization of almost all well-known poverty line definitions. Poverty lines thus defined are estimated for eight European countries on the basis of a 1979 survey. The resulting lines appear to have an elasticity with respect to median income of 0.51, and hence can be said to be halfway on the scale between absolute and relative.     

福建海峡西岸经济区城市群发展对策

海峡西岸经济区发展已经上升为国家层面的重大战略。在探讨城市群发展相关理论的基础上,合理分析福建海西区城市群发展环境：厦泉漳、福州、南三永三个城市群的发展及措施。之后,对福建海峡西岸经济区城市群发展的制约因素进行剖析,并提出相应的政策建议。结果显示：在区域城市群的协调和整体发展方面,要加快完善福建交通网络体系、推动海西区经济一体化的步伐,加大海岸、海岛、海洋的利用开发力度,发展县、乡特色产业和特色经济,为海西经济区发展提高完善的金融支持服务,充分发挥祖国统一前沿平台的优势。     

千岛湖旅游发展的市场机遇及应对策略

新世纪千岛湖的旅游业应充分凭借资源优势和区位优势,集中力量开拓休闲度假、学生、老年、商务等市场,从游客需求特点入手,开发适合他们的产品,同时改进住宿、餐饮和服务质量,并充分引导游客消费。     

马克思主义银行理论与中国中小银行发展

只有改革国有银行产权结构与发展非国有中小银行才能提高中国银行业效率和竞争力,完善社会主义银行体系,充分实现银行"普通中介人"职能,促进社会经济建设.     

Guidelines For Pre-College Economics Education: A Critique

While economists of all persuasions undoubtedly agree that universal economic literacy would be desirable, there appears to be substantial disagreement over what economic literacy is, what problems most need to be addressed, and how they can best be solved. These differences are clearly reflected in their diverse views as to what the goals should be for teaching economics in secondary schools. This paper specifically examines the recommendations offered in a paper on economic content standards by leaders of the economic education movement in the U.S. and finds them seriously wanting.     

The New Urbanism Versus the Market Process

The new urbanism argues that land-use planning should be used to create higher-density development and to promote alternatives to the use of personal automobiles for transportation. The concerns of the new urbanist movement are shown to be misplaced, and the goals of the new urbanism are shown to be in conflict with market incentives, making them difficult to implement in any event. A better policy for more efficient land use would be for governments to plan more effectively for their own infrastructure development while allowing the development of privately-owned land to be guided by market forces.     

适应经济发展需求的广西高校会计人才培养新途径

广西高校会计教育的培养目标应根据实际需要确定,它具有时代性和社会性。课程的设置应和培养目标紧密结合,突出区域性和实践性,使培养的学生能为社会所用,使有限的教育资源得到最有效的利用。     

农村发展中金融要素作用的实证分析

农村金融是农业及农村经济发展的“核心”,新农村建设离不开金融的有效支持。通过建立分析农村金融作用的指标体系,运用因子分析法计算得出农村金融作用质量的得分,分析各因素对农村金融作用的影响程度。研究发现：农村经济货币化程度对农村经济发展起到非常重要的作用,农村金融对农村建设发挥着越来越大的作用。因此,要充分挖掘农村金融发展对农村经济发展、农户增收的作用,要扩大农村金融规模,强化支农效率：改革农村金融中介机构,引导资金回流;加大城乡金融调控力度以促进农民增收,加强对中小企业的信贷支持,加强对农业和农民的信贷支持。     

论我国税收源泉扣缴制度之完善

源泉扣缴是税款征收的重要方式之一,能有效地控制税源、节约税收成本、提高征管效率。我国源泉扣缴制度存在法律规定层级多、不同层级税收法律规定相抵触等问题。针对我国源泉扣缴制度中存在的问题,应在《税收基本法》中明确源泉扣缴的概念、原则;统一税收实体法中的相关规定,从而完善制度体系;在《税收征管法》中明确扣缴义务人的法律地位,改变扣缴义务人权利和义务失衡的状态,明确区分源泉扣缴和委托代征。     

The use of data envelopment analysis for the detection of price above the competitive level

Economic theory can predict the impact of exogenous influences on the equilibrium prices in a market. However, it is difficult to measure the magnitude of such effects because the appropriate data are usually not available. In this paper a new approach to comparing prices is explored using individual firm data which are typically available. If the firms in different markets can be assumed to use the same technology, price differentials can be inferred from the estimates can be assumed to use the same technology, price differentials can be inferred from the estimates of best practice frontiers. The new approach is applied to data on the Swiss construction industry in different cantons. In some cantons the market can be said to be competitive, in others non-competitive procurement rules are expected to raise equilibrium prices. The data envelopment analysis estimates the price differential to be approximately equal to 7.5%.Helpful criticism from participants of a seminar at the Business Institute of the University of Vienna are gratefully acknowledged.