旧人民币的遭遇

一张崭新的人民币,经过千百次易手早已失去先.前的手感和光泽,变得皱巴巴、脏兮兮、油腻腻。本来,它已经完成了自己的历史使命,该退出流通领域了。可是由于种种原因,大量的破旧人民币仍在市场流通,遭受着难以述说的命运。镜头一: 列车在成渝线上飞驰,热浪不断地向车厢袭来。几十双眼睛投向一个50来岁的男子。查票的列车长、乘务员严肃地说:“照章补票!”只见那男子若无其事地亮了一下空空的上衣口袋,把手一摊:“没钱。”几个回合过去,那人无可奈何地弯下腰,解开鞋带,从鞋里抽出3张已经被脚汗浸透的“大团结”递向列车员。旅客们见此无不惊诧,列车     

感觉

雨渐渐沥沥地下着,车厢内的几个青年人在焦急地企盼着列车能早点驶出这茫茫的草原。雨渐小了,然而列车行驶的速度却越来越慢了下来,终因路基塌陷,列车停在沿途的某个小站。     

想您——老爸

老爸，您在天堂还好吗？ 您的容貌早已被无情的岁月冲淡，您的笑声也随着时光飘远。看着电视里播放庆祝香港回归祖国十五周年的有关内容，我再次陷入了沉思，想起了您——老爸，您离开我已整整十五个年头了。     

现代企业财务管理的发展趋势与必然

随着我国经济体制改革的深化，宏观经济体制已从计划经济模式转变成为市场经济模式。而作为社会经济体制的私营——企业，如何转蛮自身的管理体制来适应市场经济这个既能载舟又能覆舟的汪洋大海?一个新的课题早已放在企业管理面前。经济学家把它命名为——现代企业管理制度。     

"休克疗法"与渐进式改革

历史应当得到后人们充分的尊重苏联已经成为过去。而多年来持续高速行驶的中国号列车却越来越让全世界目瞪口呆。于是不少人据此产生了如下的“共识”:两个计划经济巨头的社会转型,中国的渐进式的改革取得了成功,而苏联的“休克疗法”却把自己的身体给治残了——它导致了分裂、战乱和多起     

上海地铁追尾是敲给地铁时代的警钟

<正>2011年9月27日下午2点45左右,上海地铁10号线发生列车追尾事故,截至当晚7点,已有271人到医院就诊检查,其中有61名伤者住院。点评:其实,上海地铁10号线追尾,早已埋下了伏笔。2011年7月28日晚,10号线地铁竟然发生过司机开错方向的怪事。幸运的是,当时没有发生追     

理想之路——记内蒙古自治区丰镇市地税局长刘丽英

八十年代初期，削丽英踏上由鹿城包头南下的列车．怀揣“内蒙古财贸学校”毕业证书．来到索有内蒙古自治区“南大门”之称的要塞重镇——丰镇市．走进税务局办公接，把“刘丽英”三个字庄重地填进税干队伍花名册，     

声音

我国其实早已具备了建立基本社会保障制度的能力。——最近，全国人大常委、中国人民大学教授郑功成在接受媒体采访时指出，     

由“网购”引起的电子商务征税思考

随着信息技术的突飞猛进和经济全球化，电子商务迅猛发展。作为电子商务的一种重要形式——网上购物早已不是新鲜事。     

授权 巨人肩上好赚钱

在当今竞争日趋激烈的商界，品牌的重要性早已凸显．没有品牌就没有市场。然而，要打造自己的品牌形象并不容易，花了心思、投入大量资金和时间，效果如何还是个问号。对于一些国内企业来说，要解决这种两难境地，有一种方式可以借鉴，就是一种新的经营模式——品牌授权。     

Sexual harassment . . . some see it . . . some won't

Is sexual harassment a serious issue for managers, and does it occur as much in business as the popular press would have us believe? How difficult will it be to implement the newly issued EEOC guidelines? Out of a joint survey with Redbook magazine, HBR takes a look at these and other questions. Eliza Collins and Timothy Blodgett explore definitions of harassment, analyze respondents' replies, and suggest ways to counter the problem.     

Foreign holdings of U.S. Treasuries and U.S. Treasury yields

Foreign official holdings of U.S. Treasuries increased from $400 billion in January 1994 to about $3 trillion in June 2010. Most of this growth is accounted for by a handful of emerging market economies that have been running large current account surpluses. These countries are channeling their savings through the official sector, which is then acquiring foreign exchange reserves. Any shift in policy to reduce their current account surpluses or dampen the rate of reserves accumulation would likely slow the pace of foreign official purchases of U.S. Treasuries. Would such a slowing of foreign official purchases of Treasury notes and bonds affect long-term Treasury yields? Most likely yes, and the effects appear to be large. By our estimates, if foreign official inflows into U.S. Treasuries were to decrease in a given month by $100 billion, 5-year Treasury rates would rise by about 40–60 basis points in the short run. But once we allow foreign private investors to react to the yield change induced by the shock to foreign official inflows, the long-run effect is about 20 basis points.     

加入WTO我国银行卡业务面临的竞争形势及发展对策

一、加入WTO后我国银行卡业务将面临十分激烈的竞争形势(一)国际卡业务和外汇卡收单业务面临外资发卡机构“重兵压境”。根据我国加入WTO后双边协议有关规定，我国银行业最早对外开放的是外汇业务，因而，外汇卡业务也就首当其冲最先受到外资发卡机构的冲击。外资发卡机构通常已在境外建立了先进高效的计算机授权、清算网络，而且与VISA、MASTERCARD国际组织建立了长期稳定的合作伙伴关系，在外汇卡的业务和收单业务方面有着得天独厚的优势。外资发卡机构可凭借其汇路通畅、资金实力雄厚，业务运作经验丰实，科技运用水平高等优势，…     

A tax-free exploitation of the turn-of-the-month effect: C.R.E.F.

By applying knowledge of the “turn-of-the-month” effect investors will improve the risk-adjusted performance of their retirement accounts by using a simple and easily implemented “switching” strategy. Our exploitation of the turn-of-the-month anomaly achieves a 17.7 percent average annual rate of return by switching between a money market account and a broad market indexed stock account. This is compared to a 15.6 percent average annual rate achieved by simply buying and holding the stock account, or a 5.8 percent rate on the money market account. Additionally, volatility is cut in half and there are no tax consequences or transactions fees when the switching strategy is used within a retirement account. Our results suggests that this strategy might be successfully implemented, under current tax laws, in qualified retirement plans and in variable annuities.     

两国都有美好的未来 专访印度驻华大使苏杰生博士

我们一定要拘泥于历史吗?印度和中国都在崛起。两国都有非常美好的未来。这需要用乐观和积极的态度来看待两国关系。     

2008年5月“中国票据”网运行情况

5月,共有12家金融机构向全国银行间同业拆借中心提交加入“中国票据”网的申请材料,并通过审核成为“中国票据”网成员。截至5月31日,票据网成员累计1290家。