金融支持兰州高新技术企业情况的调查

一、兰州高新技术产业开发区发展基本情况 兰州高新技术产业开发区是国务院1991年批准成立的首批27家国家级高新技术产业开发区之一.     

园区在转型中寻找未来

园区是指国家经济技术开发区,国家高新技术产业开发区．出口加工区,保税区,并以经济技术开发区和高新技术产业开发区等具有经营主体的产业集中区域。当今的园区,应面向国际,从工业集聚地向服务业集聚地转型。     

中国高新区发展的若干设想

中国高新技术产业开发区经过十余年的艰苦创业、奋力拼搏，目前已初具规模。她以超常规的速度带动了我国高新技术产业的发展，从高新区中涌现出一大批高新技术企业，培养了大量现代企业家。与此同时，又带动了传统产业的升级改造，并促进了地方经济的发展，成为我国21世纪经济，社会和科技发展最具创新能力的亮点。     

推进西部产业开发区的建设——企业集群和制度创新

随着西部大开发实践的深入,产业开发区已成为西部地区加快工业化进程的有效途径和主要抓手,是不发达地区接受发达地区产业及技术转移和招商引资的重要载体.本文在重点对西部产业开发区建设的现状与问题进行分析的基础上,从企业集群角度思考推进西部产业开发区发展问题,阐述了通过制度创新推进园区发展的措施.     

高新技术企业税收优惠政策存在的问题及对策分析

近几年,我国的高新技术产业取得了长足的进展.目前,全国共有53个国家级的高新技术产业区,还有一定数量的地方各级政府设立的开发区.在高新技术产业开发区快速发展的同时,存在着一个比较严重的问题:高新技术企业在一定程度上存在着鱼目混珠的现象.在相当一部分地区,高新技术企业的批准范围过大,认定过多过滥,审批不够严格.这种现象导致的直接后果是:税务机关在审批减免税过程中处于被动局面,国家税款的大量流失,以及造成经济效率的损失和宏观经济的扭曲.     

基于吉林省知识密集型服务业创新能力的结构研究

本丈首先简单介绍了知识密集型服务业(KIBS)的内涵,并对吉林省知识密集型服务业创新能力现状进行描述.然后通过对吉林省知识密集型服务业创新能力结构的现状进行科学的问卷调查,得出详尽的数据结果.经由对数据结果的科学分析和研究,本丈总结探讨了吉林省知识密集型服务业创新能力结构方面存在的缺陷和问题,并有针对的提出相应的解决方法和策略.     

立足“高新”打造经济发展“制高点”——对沧州高新技术产业开发区发展优势的调研

文章对沧州高新技术产业开发区发展优势进行了调研,分析出高新技术产业开发区发展的必备因素。     

起步型园区融资模式的思考

自1988年国家设立首个高新技术产业开发区以来．园区建设有力地推动了区域经济的发展，目前，随着我国经济的飞速发展，各级各类开发区也如雨后春笋般纷纷涌现出来。各园区为完成“一级土地开发”、“招商引资”等发展目标，通过各种渠道筹集资金，以便为投资者提供良好的发展环境。财政拨款和政策性贷款往往是园区在发展初期普遍采用的融资方式．     

开发区国库管理的相关建议

开发区国库是指为配合各级人民政府在城市规划区内设立的实行国家特定优惠政策的经济开发区、高新技术产业开发区、工业集中区、工业园区、循环经济示范区、边境经济合作区、农业科技园区、农业产业开发区、农垦管理区而成立的国库。结合最近对吉林省副县级以上开发区国库的专项调查,针对开发区国库管理与核算现状,笔者提出加强对开发区国库管理的相关建议。     

吉林省生产性服务业与制造业融合发展情况调研

近年来,吉林省经济步入结构调整的攻坚期和转型升级的阵痛期,工业经济增速回落,服务业发展举步维艰、结构性矛盾日益突出,面对新一轮东北老工业基地振兴周期的到来,迫切需要一个突破口,来推动产业转型升级和经济健康发展。从目前经济发展变化趋势看,服务业与制造业融合发展是提振吉林省经济增长的一个重要途径。为此,人民银行长春中心支行对近年来吉林省生产性服务业与制造业互动发展情况进行了研究,并选取40户制造业企业对生产性服务企业需求情况进行了专项调研,针对产业融合发展中存在的问题,提出了相关的政策建议。     

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.     

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.     

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…     

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.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

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.     

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.     

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.