“新加坡模式”的中国试验田

新加坡开国总理李光耀与中国的关系非同一般,他对中国改革开放有着重要贡献,其中之一就是现在每一天都在为中国创造6个亿GDP的苏州工业园区. 一 1990年,中东海湾战争爆发.第二年,时任美国总统老布什批准美军实施“沙漠风暴”,曾猖狂一时的伊拉克军队不堪一击,溃败在老布什手里. 这一仗,对许多小国是个巨大的震撼:强邻虎视眈眈,小国随时可能有被吃掉的危险……这些小国中有一个领袖怀有特别的危机感,他就是新加坡资政李光耀.     

银行家

布什称其减税计划显成效 预测经济将快速增长 路透社消息:美国总统布什表示他的减税计划开始显露成效,他还预测未来几个月美国经济将会快速增长。布什已是连续第3天乐观表示美国的经济将比预期有强劲的增长,并称许多专家都认为经济增长会加快。布什的乐观来自劳工部的报告,报告显示虽然美国的失业率在7月下降到了6.2％,但美国公司已连续6个月削减人员,总数达到了44000人。布什还表示今年的年增长率将比第二季度预期的高,达到2.4％。许多经济学家期望增长会在未来的几个月加快。据最近的民意调查,美国疲弱的经济是布什2004年总统竞选最大的政冶障碍。     

布什连任将给美国经济带来什么?

美国是世界经济的龙头,这使得美国大选备受世人关注。布什如愿登上总统宝座,他的经济政策势将影响美国未来几年的经济发展。我国著名的美国问题专家,中国社会科学院美国研究所研究员陈宝森先生谈了他对布什当选的看法。     

隐身保镖

最近,西方某报刊披露:1990年春天,美国总统布什应邀参加某国大使举行的晚宴。席间,一名乔装成外交官的恐怖分子,在离布什几米的地方,突然持刀冲向他,幸亏有名隐身保镖反应敏捷,从中横阻,代布什挨了一刀。在场的其它护卫人员及时击倒恐怖分子,布什才幸免于难。     

美元，这棵大树怎么了

7月9日,布什在华尔街发表讲话;7月13日,布什又在每周一次的广播讲话中发表演讲.他这样殚思竭虑,目的只有一个:挽救狂跌不止的股市和不断下挫的汇率.然而,股市回敬他的除了暴跌还是暴跌,美元汇率回答他的除了下挫还是下挫.     

美联储新掌门——本·伯南克

布什:“他在学术和政策制定方面都有卓著建树。他是多部学术著作的作者,也是世界上被引述最多的经济学家之一。”     

文化产业发展 听杨澜如何说

有这样一个女子,22岁成为中央电视台主持人,26岁获得中国首届主持人"金话筒奖",她曾采访过基辛格、克林顿、布莱尔、布什、李光耀、韦尔奇等一系列高端人物,基辛格评价她的访问是"AMAZING"(令人惊奇)。31岁创立自己的企业。以高品质的原创文化节目、跨国的多媒体制作与整合传播实力享誉业内。公司曾被《福布斯》杂志评为全球最佳小型企业之一,而她本人被《亚洲周刊》评     

国际动态

美国 布什公布经济刺激方案挖掘美国经济潜力 美国总统布什1月8日公布了总额为6740亿美元,几乎全部由减税组成的经济刺激方案。布什要求取消股息税,加速实施其10年期减税计划中多项税收优惠措施。他还要求给予小企业一项新的投资减税,并要求国会扩大失业福利。他希望原定于2004和2006年开始实施的所得税     

国际动态

布什认为减税方案导致经济复苏 据美联社报道.英国总统布什于8月14日在他位于得亮萨斯州的农场向记者表示,虽然预算赤字急剧扩大,失业率居高不下,但政府仍然对经济前景充满信心。布什称,大规模的减税帮助创造就业机会,使美国经济稳步复苏。政府坚信国会在2001和2003年通过的减税计划对经济增长起到了关键作用。布什认为当前没有必要采取新的减税计划,已经通过的减税计划将足以为经济增长及就业创造条件。但是民主党人及部分经济学家表示,白宫现有政策所产生的庞大预算赤字蒋不利于经济的长期发展。     

美国:减税时代的终结

布什经济政策最大的核心,就是减税。然而,不管布什如何坚持他的减税方案,减税的时代,已经宣告结束。 州财政危机严重 局外人看美国经济,最容易出现的误区恐怕就在於太注重对联邦经济政策的解读,而忘记了美国是由五十个经济自主权很大的州组成的合众国.《经济学人》几个月前就     

The new world disorder

On January 1, 1995, representatives from 76 countries signed the World Trade Organization charter, which for years had been part of a temporary trade agreement. The WTO's emergence as a fully empowered supranational body seemed to reflect the triumph of what the first President Bush had described as the "new world order." That order was based on two assumptions: that a healthy economy and a sound financial system make for political stability, and that countries in business together do not fight each other. The number one priority of U.S. foreign policy was thus to encourage the former Communist countries of Europe and the developing nations in Latin America, Asia, and Africa to adopt business-friendly policies. Private capital would flow from the developed world into these countries, creating economic growth. It sounded too good to be true, and so it proved. The new world order of Bush père and his successor, Bill Clinton, has been replaced by the new world disorder of Bush fils. Under the second Bush's administration, the economic and political rationale-behind the Washington consensus of the 1990s has unraveled, forcing a radical change in our perceptions of which countries are safe for business. Negotiating this new environment will require companies to more rigorously evaluate political events and more carefully assess the links between political, economic, and financial risk factors. They'll need to be more selective about which markets to enter, and they'll need to think differently about how to position themselves in those markets. The geopolitical events of the past year, the Bush administration's global war on terror, as well as ongoing convulsions in traditional political and economic relationships must be understood and managed by corporate leaders worldwide. With careful analysis, business leaders can increase their companies' visibility and better respond to the uncertainties of the new world disorder.     

The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath

In January 2003, the Bush Administration proposed a new system for taxing corporate dividends, under which domestic shareholders in U.S. corporations would not be taxed on dividends they received, provided the corporation distributed these dividends out of after-tax earnings (the Bush Proposal). The Bush Proposal was introduced in Congress on February 27, 2003. Ultimately, however, Congress balked at enacting full-fledged dividend exemption. Instead, in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) as enacted on May 28, 2003, a lower rate of 15% was adopted for dividends paid by domestic and certain foreign corporations,¹ and the capital gains rate was likewise reduced to 15%. Significantly and in stark contrast to the original Bush proposal, under JGTRRA the lower rate for dividends and capital gains does not depend on any tax being paid at the corporate level.This comment will focus primarily on the international aspects of both the Bush Proposal and JGTRRA. I will not lay out the proposal or the law in any detail. Instead, I will ask whether either the Bush Proposal or JGTRRA make sense from an economic efficiency perspective when the international implications are taken into account. I will leave to others the question of whether either the Bush Proposal or JGTRRA are sensible ways to stimulate the economy (for discussion of the effect of the 2001 tax cuts see Shapiro and Slemrod, 2001, 2002). I will also omit any discussion of the distributive effects of either the Bush Proposal or JGTRRA, which have been extensively discussed elsewhere (e.g., Tax Policy Center, 2003; Burman, Gale and Orszag, 2003).     

Reform of Accounting Education in the Post-Enron Era: Moving Accounting 'Out of the Shadows'

This article reflects critically on the general state of university-based accounting education. It highlights the chiding of business school educators by the President of the U.S.A., George W. Bush, in his response to the collapse of Enron and subsequent corporate failures. It draws attention to Bush's plea for corporate accounting to be moved 'out of the shadows'.
An agenda of reform for accounting education is proposed, seeking a greater responsiveness by accounting educators to three broad matters: first, the political, rhetorical and ideological nature of accounting; second, the 'poverty of discourse' in accounting curricula; and third, the merits of a better understanding of accounting history. It is suggested that responsiveness to these matters be manifest in a stronger commitment to critique of accounting. This entails implementation of four curriculum themes commencing in the first class in accounting. The benefits of reading and reflecting upon the collected life's work of distinguished intellectual forbears of our discipline are canvassed. Wide-ranging general proposals for the reform of accounting education are advanced.     

Profiting from destruction: The Iraq reconstruction,auditing and the management of fraud

While several US corporations have benefited tremendously from the Iraq reconstruction, the Iraqis and US taxpayers have not done as well. This paper argues that the Bush Administration's neoliberal agenda in Iraq created a corrupt, lawless environment in which corporations could reap huge profits through what would normally be called malfeasance. It further demonstrates how the audit reports produced by the Office of the Special Inspector General for Iraq Reconstruction helped to manage the impact of this massive fraud by giving the perception that the laissez-faire policies of the Bush administration were innocent mistakes, making the failures appear to be independent of one another, reconstructing corporate malfeasance as waste while criminalizing low level employees, and blaming the government agencies, the war and the Iraqis for the fraud.     

释放升值压力保持币值稳定

人民币升值的压力主要来自布什政府和美国国会。人民币升值不论是对于中国经济还是对于美国经济都是弊大于利，因此，中国政府应该采取释放升值压力，保持币值稳定的政策。     

尼斯主题酒店：让投资升值

在新加坡尼斯酒店集团（La Nice Hotels＆Resorts）北京的办公室,《国际融资》杂志记者采访了该酒店集团董事局主席张志明先生。张先生是尼斯酒店集团的投资人,更是一位享有酒店管理最高荣誉——美国酒店业协会颁发的酒店行政管理师（CHA）的资深专家。当年,香港获此殊荣的仅有6位,而大陆却为空白。凭借他三十多年的酒店工作经验,他发现中国主题酒店诺大的发展空间可以让尼斯酒店在创意及管理上的造诣与优势发挥到极致,于是,他毅然决然地卖掉了公司在国外所有酒店管理项目,全力以赴发展在大陆的主题酒店管理项目。他很自信尼斯的创意可以让酒店投资升值,尼斯的管理可以让酒店获取可持续发展的利润空间     

世行行长:中国用战略思维看待经济问题

世界银行集团行长(简称:世行)金墉于2012年11月27日至30日访华,这是他在2012年7月就任世行行长以来首次访华。访华期间,中国国务院副总理李克强和有关部委领导会见了金墉行长,金墉行长还到四川省考察汶川地震恢复重建等项目,亲眼目睹灾后重建如何为当地人民带来更好的服务。在结束访华行程前举办的记者会上,他回答了记者的提问,此次记者会,金墉行长特别强调了世界银行未来与中国之间的合作伙伴关系,并说中国用战略思维直面经济问题,表示世行愿在城镇化方面加强与中国合作     

An Estimation of the Intergenerational Income Elasticity of China

Abstract:

Using 1989–2006 waves of the China Health and Nutrition Survey data, we estimate the intergenerational income elasticity (IIE) of China. We find that the lower bound of the IIE is 0.491 using the son’s latest observed income and his father’s income averaged over three periods. We use the father’s number of years of education as an instrumental variable for his permanent income to derive the upper bound of the IIE, which is 0.556. We find that the intergenerational income mobility of rural China is higher than that in urban areas.     

李子彬破解中小企业融资难题

自今年6月份以来,“经营环境恶劣：新一轮中小企业倒闭潮恐将来临”、“珠三角、温州中小企业生存状况堪忧”、“危机似乎比2008年时更为严重”等消息牵动各方人心。而早在4月,中国中小企业协会会长、国家发改委原副主任李子彬就曾上书国务院总理温家宝,表示“如果不采取迅速有力的措施,到今年年底极有可能会出现2007～2008年中小企业资金链普遍断裂的情形”。危机是否真正来临？当前中小企业面临的最大问题是什么？“融资难”到底难在哪里？较为可行的解决之路是什么……．带着这些中小企业极为关心的问题．《国际融资》记者如约来到中国中小企业协会,采访了会长李子彬     

美国恐怖主义风险保险立法研究

美国9.11恐怖袭击事件发生后,美国保险市场一度出现混乱:由于恐怖袭击风险的不可保性,私人保险市场的保险人纷纷把恐怖袭击风险从工商企事业保险的保险责任中删除,这种状况直到布什总统签署了《恐怖主义风险保险法》后才停止。本文重点研究了该法案的主要内容,并对该法案的特点和市场效果做了分析