坚定不移地支持农民增收是贯彻落实"三个代表"精神的重要体现

当前,如何贯彻落实"三个代表"精神,不断实现最广大人民的根本利益,笔者认为最重要的一点就是坚定不移地咬定支持农民增收不放松,使广大的农民尽快富起来. 一、支持农民增收,必须加大对"三农"的支持力度     

解决“农民贷款难”和“农信社难贷款”的有效途径——对河南省武陟县农村信用工程建设的调查

"农民贷款难"和"农信社难贷款"是影响农村经济发展和农民增收的突出问题.一方面,农民群众贷款找担保、找抵押难,急需的资金得不到有效解决;另一方面,信贷人员由于不了解农户的信用程度,担心贷款放出去会出现风险,客观存在着借贷惧贷现象.为此,武陟县开展了农村信用工程创建活动,有效解决了"两难"问题,实现了农户增收、农信社增效、农民信用观念提升的多赢局面.     

解决"三农"问题的金融支持问题研究

一、从农村资金短缺看金融与"三农"的关系 农村资金短缺是农民增加收入的重要制约因素.在影响农民增加收入的因素中,如土地、技术、资金、信息、政策等,资金短缺是最普遍、最突出的问题.农民贷款难和农村中小企业贷款难是农村资金短缺的直接表现.中小企业贷款难造成了中小企业产品开发、技术升级、设备更新、人才引进变得十分缓慢,使农村中小企业的发展长期滞留在粗放经营阶段.     

农民贷款中存在问题与对策建议

近年来,党和国家大力发展"三农"经济,着力解决"三农"问题,出台了许多助农、惠农政策,为推动我国农村经济的发展起到了十分重要的作用.以农业银行和农村信用社为主的金融机构积极响应党和国家的号召,大力支持和服务"三农"工作,在农民发放贷款工作上不断创新业务品种和抵押担保方式,优化贷款流程,提高办贷效率,使农民贷款问题得到了进一步的解决,有力地支持了农村经济的发展.从近年实际情况看,农民在贷款方面还存在着许多问题,例如渠道不畅、抵押担保困难、成本高等问题,农民贷款与城镇居民相比还存在着较大的差距,农民贷款难的问题仍是制约农村经济发展的瓶颈问题.要有效解决"三农"问题,促进城乡经济发展一体化,必须解决农民贷款难的问题.     

建设新农村关键要靠"自己"

新农村建设是一项浩大的系统工程,如何破解面临着的许多发展问题,一时间众说纷纭,错误解读政府主导和农民主体的关系.一门心思向政府要钱,"坐等上级帮扶"者有之,新农村片面地理解为"要钱"的机遇,上面不给钱就等一等,还理直气壮叫喊"巧媳妇难为无米之炊"者有之.笔者认为开展新农村建设必须摈弃"等、要、靠"的思想,要积极主动地发挥自身职能优势,重点抓好以下几个方面的工作,引导广大农民发家致富.     

第三次"解放农民"加快农村剩余劳动力转移

只有减少农民才能富裕农民 "三农"问题是我国经济发展的首要问题,其核心是广大农民农业收入的绝对数大幅度下降,而农民无法大规模地向非农产业和城镇转移.1996年以来,由于农产品市场价格持续下降,尽管全国每个农民出售粮食等农产品实物量在上升,但出售农产品现金收入额在减少,从1013元减少到2001年的637元.仅此一项,我估计,在1997～2000年间全国农民累计损失现金4000亿元左右.     

关于南方山区耕地撂荒问题的探讨

我国实施家庭联产承包责任制以来,极大地提高了农民种粮的积极性,粮食单产和总产连年提高,基本解决了全国十三亿人口的"吃饭"问题,但随着现代工业的快速发展和城镇化速度的加快,我国南方山区同时也出现了不容忽视的耕地撂荒问题. 一、耕地撂荒的成因分析 1.人多田少制约农民增收,影响农民种田和增加投入的积极性.我国南方山区的地形分布以山地和丘陵为主,特别是山区农业县,人均拥有耕地面积相对较少.如江西省赣州市,地形分布以山地、丘陵为主,有"八山半水一分田,半分道路和庄园"之说,农民人均拥有的耕地面积相对较少,据统计,2008年底,赣州市人均耕地面积仅为0.7亩.对人均耕地面积不足1亩的山区农民来说,无论采取何种良种良法来提高粮食产量和品质,对农民直接带来的增收作用都十分有限,影响了农民种田和增加投入的积极性,这是诱发耕地撂荒与半撂荒问题的重要因素.     

农业发展必须解决土地问题

近几年,被称为"三农"的农业、农村和农民问题已成为影响我国经济和社会均衡发展的重要问题。虽然各方面的人士提出了许多解决"三农"问题的建议和办法,政府也不断采取措施,但离彻底解决"三农"问题还差得很远。 "三农"问题的关键是地少人多,不解决这个问题,"三农"问题永远是不能破解的难题。而要解决农村地少人多的问题,必须改变现在以家庭为单位的小农经济,让大多数农民离开土地,进入第二和第三产业,使土地相对集中,让少数农民拥有大面积的土地,实现大农业生产。     

城市化进程中失地农民的社会保障问题研究

城市化是人类社会发展的客观规律.但是城市化在推动城市经济发展和社会繁荣的同时,也给广大农民的生活带来了前所未有的影响.随着城市化快速推进,"无地、无业、无保障"的失地农民越来越多,各种问题和矛盾日趋激烈,已引起社会各界广泛关注.如何为失地农民换得一个保障已经成为备受瞩目的问题.     

农户小额贷款业务发展的制约因素及对策

农户小额贷款业务是农行"面向三农,服务城乡"的一项重要业务.它有效地解决了许多农户的资金难题,有力地支持了农村经济的发展,为农民致富提供了有力的保障,受到广大农民的一致称赞.但目前这项业务存在着许多制约因素,应引起高度重视.     

在发展中调整在调控中优化——江西省部分行业产能过剩问题及信贷状况的调研报告

当前江西十大行业产能过剩的经济特征不明显,在这些行业中银行信货资金风险不突出,但国家宏观调控政策对于江西经济可持续发展具有重大的意义,对金融优化与支持经济发展、防范信贷风险具有重要的指导作用。要牢固树立在发展中调整,在调控中优化的指导思想,促进十大行业中已经成为江西支柱产业的稳步发展,推动江西经济加速崛起。     

Progress in the quantity of financial information in the public sector in Mexico following the LGCG

This work evaluates the amount, quality, and harmonization of the financial information published by Mexico City, the states, and the Federal Government during the period of 2008–2012, following the approval of the General Law of Government Accounting (LGCG). Firstly, the requirements indicated by the CONAC and subsequently by the International Public Sector Accounting Standards (IPSAS) are used to evaluate the publication of financial statements. Secondly, the compliance of the publication of the accounts indicated by IPSAS 1, 2 and 17 is reported. Finally, the harmonization of the financial statements is studied through the Herfindahl-Hirschman Index (HHI) to determine if the financial statements are comparable with one another. The results indicate that the public sector has increased the amount, quality, and harmonization of the financial information published during the study period.     

构建湖北注册会计师行业新型管理体制的对策研究

随着我国社会主义市场经济体制的不断完善,注册会计师行业发挥着越来越重要的作用,但是目前行业的发展面临着诸多障碍因素,如何克服这些障碍因素,加快行业发展步伐,是行业内部需要研究的重要课题。本文拟在分析湖北省注册会计师行业现状的基础上,提出构建湖北注册会计师行业新型管理体制,推进行业快速发展的对策建议。湖北注册会计师行业的现状近年来,随着湖北省经济的快速发展,湖北省的注册会计师行业也得到了迅猛发展,2004年全省会计师事务所达到310家,业务收入达到3.4亿元,成为一支非常重要的社会中介力量,为全省的经济发展作出了突出的…     

Self-reliance and participation of the poor in the development process in the Third World

A self-reliant approach to Third World economic development provides a new orientation in development strategy. Its central emphasis is on meeting the basic needs of the poor and in encouraging them to participate in the development process. The author argues that this participative process is not only the answer to Third World problems but also a global necessity.     

Recent Trends in the Size and the Distribution of Inherited Wealth in the UK

In this paper, we use HM Revenue and Customs (HMRC) estate statistics and micro data from four UK household surveys to examine changes in the size, the composition and the distribution of inherited wealth in the UK over the period 1985?2010. Our findings indicate that the period under examination is characterised by a substantial increase in the flow of inheritance. This increase, which was particularly marked in the early 2000s, was mainly driven by an increase in housing inheritance, which in turn reflected the rise in house prices and, to a lesser extent, the increase in the proportion of inheritances that included housing assets. The distribution of inheritance amongst recipients became more unequal over this period. However, the inequality‐increasing effect from the greater dispersion in the distribution of inheritance was counterbalanced by the increase in the percentage of the population who received an inheritance, resulting in a small decrease in the inequality of inheritance for the population overall. Analysis of the distribution of inheritance by socio‐economic status suggests a positive association between inheritance and socio‐economic status, with some evidence suggesting that this association might have strengthened over time. Overall, however, the value of inheritance for most people is rather small and the differences across groups rather moderate.     

把握农村剩余劳动力西移的契机

本文认为，近些年，农村剩余劳动力日益膨胀，消化吸收困难，而西部大开发恰恰为农村剩余劳动力带来了新的发展契机，各级政府必须因势利导，下大力气，共同研究，协调行动，不失时机地引导经济发达地区的农村剩余劳动力有序地向西部转移，并使其在转移过程中不断发展完善。     

论决策价值化过程中的几个问题

从决策价值化的视角阐述决策中价值盲点、价值误区和价值局限对决策价值化的影响,探索针对价值盲点、价值误区和价值局限实现决策价值化的相应对策,构建实现决策价值化的理论分析框架。     

The demand for the audit in small companies in the UK

A recent development of the big GAAP/little GAAP debate in the UK was the proposal to raise the audit exemption thresholds for small companies to EC levels. This paper is based on a survey of the directors of 385 companies conforming to the EC definition of ‘small’. The study investigates whether the three size criteria in company legislation (turnover, balance sheet total and number of employees) are appropriate and sufficient proxies for the demand for the audit by developing and testing a number of theoretical models. The results found that 63% of companies would choose to have their accounts audited if they were exempt, which suggests that the majority of those affected by the proposed increase consider the benefits outweigh the costs. It was found that turnover alone could represent size, but that size was less important than the directors' perceptions of the value of the audit in terms of improving the quality of information and providing a check on internal records. Agency relationships with owners and lenders were also found to be significant influences on the demand for the audit in companies of the size studied.