内地与香港税务会计之比较

香港是一个国际性金融中心,是内地与国外经济交往的桥梁。随着内地与香港的经济交往越来越密切,内地驻港机构及企业的不断发展,在香港上市公司的不断增加;以及香港企业积极参与内地投资及开发,如电讯盈科、ＡＥＯＮ信贷财务、香港汇丰银行等企业纷纷将业务北移。因此,了解香港与内地在税务会计上的不同做法,有助于加强相互合作,增强相互经济交往。 由于香港长期受英国殖民统治,其税务会计一直沿用英国的做法,而回归后亦基本保持不变。所以两地税务会计存在较大差别。 一、税收种类的比较。香港的税种比较少,主要有：遗产税,印花…     

商业银行中间业务收费的探讨

2006年年底我国金融市场全面对外开放,面对信誉卓著、技术先进的外资银行,在存贷利差日益缩小的情况下,我国商业银行纷纷将中间业务作为新的利润创收点。但是目前,我国中间业务市场初步形成,尚不完善。我国应有自己的治理中间业务收费的对策。     

内地与香港公司秘书之比较

香港是中国特别行政区,回归15年来与内地的商贸联系日益密切。通过接触与考察,我们发现,与内地相比,香港地区秘书工作分工更细致,规定更完善,所以,加强两地秘书界的相互了解与理论交流,借鉴香港秘书工作的成功经验,不仅对推进秘书学的研究,而且对提高内地秘书工作效率都有着重要且深远的意义。     

论商业银行收费与其法律规制

近几年来,虽然社会公众对银行服务及其收费的关注有增无减,然而新闻媒体或学者对银行业收费与其法律依据及监管却少有系统研究。进行这方面的系统研究,一方面可以为银行业立足服务、关系群众、长期健康发展提供法理实践依据,另一方面可以打开社会公众及舆论对银行收费的迷雾,有利于疏导社会公众长期对银行业形成的垄断暴利偏见,引导银行业法律规制的完善,利于银行业实现可持续的健康发展。     

浅谈我国商业银行中间业务收费定价问题

通过对国商业银行中间业务内容、经济意义的阐述,提出了我国商业银行中间业务收费定价的方法,探讨了我国商业银行中间业务收费定价的策略选择。     

内地与香港证券市场的比较分析

市场的政府规制主要是通过立法程序,颁布关于证券及证券交易的法律,作为证券交易行为的准则和管理监督的依据。香港和内地证券市场有着很大的差异,政府对证券市场的规制也有很大的分别,比较两地证券市场的规制,有很大的现实意义。     

论深港物流一体化

在经济全球化和信息化的推动下,现代物流业已经发展成为当今世界经济发展的重要基础产业。近年来。深港两地经济合作进程进一步加快,物流产业是深圳和香港两地的支柱产业,实现深港两地物流一体化将有利于提升两地物流产业的竞争力以及两地的经济合作进程。但是,深圳与香港两地在物流合作的同时也存在一些不足之处。还需两地加强合作和管理,促进深港物流一体化进程。     

De-industrialization and the ‘disappeared workers’

Hong Kong has undergone a remarkable process of a complete cycle of industrialization and de-industrialization within the lifetime of one generation of workers. This paper explores the impact of this swift economic progress and examines the adjustment problems and difficulties experienced by workers displaced from their jobs in a rapidly de-industrializing society. It addresses the issue of what has become of these displaced workers. It was found that, while a proportion of the displaced workers were able to find alternative employment in the expanding services industries, many became discouraged workers who joined the ranks of the hidden unemployed, partly as a result of discrimination which compounded their problem and further hindered their search for work and employment. The data show that many of these people eventually (in)voluntarily withdrew completely from the labour market. Suggestions have been made regarding the role which can be played by the government in particular to ease the transition of displaced workers into other employment positions.     

从商业银行角度浅析我国中小企业融资难问题

中小企业是我国国民经济和社会发展的重要力量,但长期以来,中小企业所获得的金融资源却十分匾乏,特别是通过银行融资难的问题己经成为严重制约我国中小企业进一步发展的最大瓶颈。本文首先分析了中小企业融资难的原因,然后论述了发展中小企业融资业务对我国商业银行的重要意义,最后对商业银行如何发展中小企业业务提出几点建议。     

Management of Sino-Sino Joint Ventures

Abstract

Since China's implementation of its open-door policy in 1979, the most effective way to obtain a foothold has proved to be to create joint ventures (JV) with a Chinese business partner. The foreign partner provides the transfer of technology, management skills, financing and access to international markets, whilst the Chinese partner contributes a production base with cheap land and labor, contacts with central and local government officials and access to the domestic Chinese market. The Chinese economy has benefited to a large extent from the creation of joint ventures in the past two decades. Hong Kong firms have used China as a production base for many years, usually with great success and to the mutual benefit of both. However, although Hong Kong firms had considerable experiences in running business and manufacturing operations in China, several have suffered substantially from their investment in joint ventures with Chinese partners. This paper evaluates various issues relating to the performance of equity joint ventures in China. The evaluation is based on a case study of four Sino-Hong Kong joint venture manufacturing firms in the electronics industry, and the findings of this paper indicate that there are number of important factors affecting the stability of joint ventures in China. Foreign investors' experiences in other areas may not be applicable to their investment in China because the operation of a joint venture in China is inevitably faced with a variety of problems that the foreign firms may not have encountered before.     

我国商业银行发行次级债券的风险分析

文章认为,次级债券的发行有利于商业银行快速补充资本、提高资本充足率,但是大量次级债券的发行也可能存在一定的风险,如对发行者而言,可能加大银行的长期财务成本、造成银行业整体资本量虚增、影响商业银行的长期稳健发展;对投资者而言,可能因购买者对次级债券认识不够或商业银行互持次级债券而形成风险;次级债券的发行还可能对货币政策的执行产生不利影响。     

新形势下对我国商业银行内部控制建设的分析与思考

加入WTO以后,随着金融全球化进程和金融市场开放程度的不断扩大,我国商业银行面临更加激烈的竞争环境和更加复杂多样的风险。在此新形势下,虽然我国商业银行内部控制制度建设步伐明显加快,但与国际先进商业银行相比,国内商业银行风险管理水平仍存在较大差距,内控薄弱是普遍存在的突出问题。从当前我国商业银行内部控制的现状着手,简析了我国商业银行内部控制制度的现存问题,并结合实际提出了完善内控制度的对策建议。     

商业银行信贷风险的控制研究

在信贷业务丰厚获利的同时,无论是国家还是商业银行都无疑承担着与之成正比的各种风险。因此,引入适当有效的量化分析方法把信贷风险降低到可控范围内,是国内商业银行在信贷业务中的重中之重。