夺地风暴掀起大变局

2007年的地产市场,“地王“频繁出现,土地交易价格屡创新高,部分二三线城市的地价也已直逼邻近地段的房价.在宏观调控背景下,土地市场的变化加速了房地产企业的洗牌.……     

夺地风暴掀起大变局

2007年的地产市场,“地王“频繁出现,土地交易价格屡创新高,部分二三线城市的地价也已直逼邻近地段的房价.在宏观调控背景下,土地市场的变化加速了房地产企业的洗牌.……     

土地拍卖显现出的问题和危险信号

推行土地拍卖，主要目的是为了解决土地出让“暗箱”操作产生的种种弊端。从近几年的实践看，这个主要目的基本上可以达到。但在实施过程中，却显现出了几个问题和发出了一个危险信号。     

地产市场，“大片”正在上演

上半年，全国地产市场全线飘红。入夏以来，地产市场更似火爆克隆电影市场，上演高价拿地狂溯——     

也谈“物业税”

去年年底召开的十六届三中全会，公布了《中共中央关于完善市场经济体制若干问题的决定》，其中明确提到：“实施城镇建设税费改革，条件具备时对不动产开征统一规范的‘物业税’，相应取消有关收费”。再加上今年年底广东省有可能率先实施征收“物业税”的报道，导致社会上对“物业税”的讨论纷纷扬扬。本界定“物业税”的本质、讨论“物业税”可能对市场的影响以及“物业税”的计取方式。     

中小房企夺地续命

中小房企只能趁着房价仍在上涨的时机,不惜代价抢得一些地块,从夹缝中获得继续生存的空间8月22日,北京市房山区长阳镇18-02-13等地块(理工大学9号地)住宅及体育用地现场拍卖,北京万年基业上演黑马逆袭,从首创置业、融创中国与葛洲坝联合体、华远地产、金融街、泰禾集团、绿地集团、万科与住总联合体等20家知名房企中脱颖而出,以刷新区域楼面地价纪录的大动作将这一热门地块收入囊中。     

地方政府在房地产价格上涨的作用分析

形成近年来中国房地产价格迅猛上升的原因有许多方面。在这当中地方政府在房地产市场的发展过程中是用一只“有形之手”对土地市场进行垄断性控制，对城市房地产开发进行大力推动，从而成为影响房地产市场发展、推动房地产价格非正常上升的一个系统性因素。这个因素无法忽略。     

The value of tax benefits and the cost of liquidating versus selling failed thrift institutions

This paper examines the 205 insolvent thrifts that were resolved in 1988 and assesses the cost savings obtained by selling 179 of the institutions through assisted acquisitions rather than liquidating them. It is hypothesized that the cost savings were determined by factors related both to the future viability of the acquired institution and the particulars of the deal arranged by the Federal Home Loan Bank Board and the Federal Savings and Loan Insurance Corporation. The added value by selling a thrift is determined primarily by the level of core deposits obtained by the acquired thrift. However, the branch structure and purchased mortgage-servicing rights should also add franchise value to the firm. In addition to these factors, the analysis accounts for the tax benefits and other regulator forbearances associated with the deals. Other characteristics of the deals are also considered. It is found that core deposits, tax benefits, purchased mortgage-servicing rights, average branch size, and type of acquirer, as well as some other factors, were significant determinants of the cost savings obtained through selling an institution rather than liquidating it.     

基于多中心治理的公共政策产出机制研究

公共政策产出存在多种机制：政府主导的“内生型”、公众有限参与的政府“回应型”、多中心治理下的“网络型”等。多种政策产出机制在各民主制国家都是并存的,只是由于民主政治发展程度不同,三者所占比重不等而已。在治理理论成为一种政治思潮的今天,多中心的“网络型”政策产出机制受到更多欢迎和关注。这既给传统的政策产出机制带来了一系列影响,也使得该机制的不足得以暴露,如何进一步优化这一政策产出机制成为亟待解决的问题。     

并购支付成本的财务比率分析

本文阐述了并购支付成本的含义与构成,构建和分析了并购支付成本合理性的财务比率评价体系,并在此基础上提出了选用财务比率的若干建议.     

基于土地伦理的南京市土地资源价值测算

我国处于经济快速发展时期,对土地资源的利用,呈现出以追求经济效益为唯一目标的趋势。只有基于土地伦理观,重视土地资源生态价值,才能改变当前土地污染严重,土地利用结构不合理的现象。本文采用成果参照法、市场价值法、分解求和法对南京市土地资源生态、经济、社会价值进行测算,得到南京市土地资源综合价值。     

Audit policy making in the UK

In accounting discourses, the going concern concept is considered to be ‘fundamental’ yet in auditing it is considered to be ‘material but not fundamental’. Like all other social concepts and practices, ‘going concern’ is multi-accented and its meanings cannot be stabilized. Against such a background, the UK accountancy bodies formulated and issued the auditing guideline The Auditor's Considerations in Respect of Going Concern in 1985. The purpose of this paper is to explore audit policy making in the UK by examining the formulation of the auditing guideline. The evidence suggests that the auditing guideline was an attempt by the professional bodies to manage a crisis of auditor responsibility. It suggests that a major aim of the guideline was to minimize audit effort in order to give maximum protection from litigation to major auditing firms.     

Incomes policy: the wider issues

This article summarises some of the more important economic options open to the Government. The author is especially critical of the incomes policy approach and of the exaggerated fears of inflation which exist in many quarters. He suggests alternative policy options and concludes that a certain amount of inflation should be regarded as an integral part of the system, and that it should be institutionalised with appropriate allowance for its interanal and external harmful effects.