经济信息

北京年内建设110项交通基础设施今年,本市在交通领域投资任务达190亿元,涉及交通基础设施建设项目达110项。其中城市道路24项、高速公路3项和一般公路64项;综合交通基础设施是19项。轨道交通建设仍是压轴项目。根据市交通委发布,截至7月底,轨道交通西郊线已完成工程总量12%;7号线完成34%;14号线完成42%;北京站至北京西站地下直径线工程完成76%;8号线二期完成82%;10号线二期完成86%;9号线完成92%。     

基础设施

未来5年北京城南开通7条轨道交通线 按照北京市已正式公布的《促进城市南部地区加快发展行动计划》,未来5年,城南地区在目前已开通2号线、4号线、5号线等3条线路的基础上,力争建成通车7条轨道交通线。新增运营里程188公里,通车的轨道交通累计将达到10条210公里。     

理事名片

董事长王琪北京市基础设施投资有限公司公司主要从事城市基础设施(近期以轨道交通为主)的投融资和资本运营。未来几年,重点投资建设地铁4号线、5号线、9号线、10号线及奥运支线项目,投资总额约500亿元。经过精心设计和不懈努力,2004年12月,20亿元"2004年北京地铁建设债券"发行取得圆满成功,该债券是截止目前北京市属企业最大规模的债券市场     

专访北京市基础设施投资有限公司总经理田振清 解码北京地铁投融资创新模式

一直以来积极鼓励社会资本参与轨道交通投资的北京市,先后通过4号线PPP以及奥运支线和亦庄线BT等方式,直接引入产业资本88亿、金融资本130亿,使非银行融资占比达到45%     

市发改委项目批复信息选登

No.1北京市板桥创意天承产业基地二期E地块土地一级开发项目同意北京市土地整理储备中心顺义区分中心对北京市板桥创意天承产业基地二期E地块项目组织实施土地一级开发。项目建设地点:顺义区赵全营镇板桥村,东至北高路及天承环路、西至京承高速路、南至     

PPP:融资模式大突破

2005年,北京基础设施建设进入了关键一年。在规划和上马的项目中,地铁4号线因在国内首次采用PPP模式(PPP-PublicPrivatePartnership),备受瞩目。北京市基础设施投资公司是这一模式的实际执行者,公司副总经理王灏博士对PPP模式具有多年的理论研究以及丰富的实践经验。日前,本刊针对轨道交通投融资的特性、4号线PPP模式的实际推行过程等进行了专题采访。     

资讯

发改委备忘以下项目近期获国家发展改革委审批及核准(2010年3月21日-4月20日)青岛市地铁3号线工程可行性研究报告北京市地铁14号线工程可行性研究报告贵州省大兴至思南公路可行性研究报告河南兰考至商丘公路改扩建工程可行性研究报告广西自治区防城至东星公路可行性研究报告审批     

北京地铁14号线:风险处置范本

北京地铁14号线针对项目未来风险的处置机制,为后续轨道项目提供了借鉴经验2014年12月28日,北京地铁14号线东段(金台路站至善各庄站)开通。如果全部建成,14号线将是北京市轨道交通路网中一条超长L型线路,全长47.3公里,共设37座车站。全线开通后将承担起从北京西南到东北的交通运输功能,线路途经交通枢纽、大型商务区以及多个大型居住区,加强中心城区与边缘居住     

亦庄：创新驱动结硕果

蛇年伊始，北京经济技术开发区捷报频传，康宁二期、采埃孚等重大项目接连投产的同时，企业创新也传来好消息：亦庄创造首次登顶北京市科学技术奖，中芯国际、朗波尔双双揽获一等奖……     

轨道交通:京城淘金新热土

城市轨道交通是北京市基础设施开放的重点领域,为适应城市发展的需要,北京市在加大城市基础设施投资和建设力度的同时,积极探索城市基础设施多元化投资和市场化运作模式,新建轨道交通项目都将采取市场化融资方式运作,采取各种有效措施吸引国外资本、民营资本及其他各类资本进入城市轨道交通和其他基础设施领域,努力创造条件使投资者在公平竞争的环境中享有广阔的市场空间。目前地铁四号线、五号线、九号线和十号线等线路已经开始在全球范围内公开招商,北京城市轨道交通市场将为国内外投资者提供巨大的商业机会。     

跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

微笑传递快乐 激情奉献奥运

前言：在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。