公认会针原则在美国的发展（下）

公认会针原则在美国的发展（下）葛家澍八、公认会计原则的制订过程及其理论的发展（一）公认会计原则的制订及其机构的变迁。公认会计原则在美国３０年代就已经出现。前已指出，在３０年代以前美国的经济是放任的市场经济，政府基本上不加干预，企业的会计和对外报表尽管...     

法务会计初探

法务会计是西方国家在市场经济实践中逐步发展起来的新领域,始于20世纪70年代的美国。随着全球经济一体化,经济组织规模日益庞大,现代金融工具不断创新。经济犯罪、经济纠纷的形式呈现出多样化和复杂化．而且几乎所有的经济行为都与会计和审计有关。而通过法律来调节市场经济行为是现代经济的主要特征,于是法务会计应运而生。本文在介绍法务会计发展历程的同时．阐述了法务会计的基本特征与原则等内容,同时提出了在我国大力发展法务会计的现实选择和路径．     

美国出口管制政策、对华出口管制及其发展趋势研判

出口管制政策是美国为保障国家安全、实现外交政策所采取的经济手段之一。美国出口管制政策的原则有国家安全原则、外交政策原则和短缺物质原则等,出口管制政策的措施主要有许可证审批、商品管制清单和国别分类组等内容。影响美国对华出口管制政策未来发展的因素众多,如中国经济崛起、台海局势及美国对华巨额贸易逆差等,短期内美国不太可能放松直至取消对华出口管制政策。美国对华出口管制政策既损害了美国自身经济贸易的发展,也损害了中国经济贸易的发展,其实质是一种经济帝国主义的表现。     

几种市场经济模式

几种市场经济模式美国的民主市场经济——美国的经济又叫做民主市场经济，按美国的概括解释大体是指“有关经济的决策是由消费者、生产者和政府三大集团作出的，正是这三者相互之间的能动作用，才使整个经济得以运转”。消费者总是希望他们所花的钱能获得最大的价值，而生...     

浅谈经济法的基本原则

经济法的基本原则是经济法学研究的基本问题之一，在现阶段关于我国经济法的基本原则的讨论分歧众多，说明该研究在我国尚不成熟，目前确定我国经济法的基本原则条件尚不具备。在我国建立社会主义市场经济制度过程中，确立经济法的基本原则，对健全经济法律体系具有重要的基础作用。本文从经济法的基本原则的基本问题入手，重点反映社会主义市场经济法的本质特征，希望对经济法的基本原则研究有所裨益。     

浅论意思自治原则及其运用

现今在建立市场经济的过程中,民法学者认识到意思自治原则的重要性,一些学者在"市扬经济是意思自治的经济"、"意思自治是市场经济法律活的灵魂"的命题下大声疾呼"弘扬"意思自治。笔者认为:我们应该借鉴曾是资本主义自由竞争时期民法原则的意思自治原则为社会主义市场经济的服务,但要先对意思自治原则进行理论分析、历史考察和现实对待。一、意思自治原则的理论渊源意思自治原则可以从罗马法中找到导源,但这种导源是非直接的,罗马法虽然有了意思自治的思想和精神,但是没有提出它的概念,也没有把它抽象为民法原则。实际上,意思自治原则最早是由十六世纪的法国法学家查理·杜摩林提出的,而且是"当事人意思自治说"(Theory of Antonomy the Padies)。十     

试论市场经济条件下政府经济职能的转换

在市场经济条件下,政府经济职能的转换有其客观必然性,政府经济职能界的原则是：市场有效性原则、产权可界定原则、功能性效率原则。政府经济职能范围是：提供社会公益性产品和服务、维护市场竞争秩序,调节经济运行、维护收入分配公平和提供社会保障。政府经济职能转换的具体内容是：制度创新、转变生产职能、更新调控职能。     

金融危机视角下的中美房地产市场比较研究

作为市场经济体制比较成熟的美国,近年来是我国建设市场经济体制的范本。2008年美国“两房”危机引发了全球经济的大衰退,分析个中原因,吸取其中教训,对我们大有裨益。本文通过对中美房地产市场的比较,提出我国房地产市场健康发展的建议。     

论界定我国公共支出范围的标准

市场失灵理论是西方财政学说中的一项重要内容，它在揭示市场经济缺陷的过程中，引申出了公共财政存在的必要性。同时，也从另一个侧面证明市场失灵领域是界定公共财政支出范围的基本标准。市场失灵领域不断扩大不仅是由于市场经济的成熟和发展所致。而且还受到不同经济理论、国家经济政策的变化和特殊国情的影响，因此，科学地界定我国公共财政支出范围的标准，既要参照市场经济的一般原则，同时还要注重不成熟的市场经济的判定原则。     

经济学语境下的诚实信用原则浅析

市场经济是一种信用经济,如何建立、维护交易双方的信用机制是当今市场经济快速、平稳发展的客观要求。被称之为＂帝王条款＂的诚实信用原则,为当今市场经济的繁荣注入了新的血液。综观各个学者对对诚实信用原则的研究,大多是从道德、价值、语意、功能等角度对此进行剖析和阐述。本文作者试图一改常态,从法经济学的视角,对诚实信用原则进行梳理。本文写作的背景是行为经济学,主要从交易主体的心理、交易秩序的维系和交易行为等三个视角进行剖析,希望能对诚实信用原则有更进一步的认识。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.