问渠哪得清如许，为有源头活水来

如今,迅猛发展的中小企业已经在我国国民经济和社会成长中发挥着越来越重要、不可替代的作用.但同时,随着市场经济体制的不断完善和世界经济一体化趋势的不断加强,中小企业也面临着前所未有的发展机遇和挑战.     

问渠哪得清如许？——省分行营业部产品知识普及活动记买

“一石激起千层浪”。全省农行开展的金融产品知识普及活动，园其把握了全行当前工作重心，切合了业务经营发展需要，更到全行上下热烈响应，荆楚大地迅迹掀起了一股“学产品知识、比营销业绩”的热潮，取得了产品意识普遍增强、产品知识水平明显提高、产品营销运用能力大幅提升的可喜成绩，涌现出了一大批先进单位和先进个人。集中住的产品知识普及活动虽已降下帷幕，但产品知识普及事业才刚刚开始。为了进一步推动全省农行金融产品知识普及工作深入持久地开展，省分行办公室（产品办）、湖北省农村金融学会和《中国城乡金融报》湖北记站决定联合开展“金融产品知识普及活动荆楚行”专题采访活动，总结经验，讴歌先进，为产品知识普及工作呐喊助威。为此，本刊特开设“金融产品知识普及活动荆楚行”专栏，用一年的时间分期刊载来自此次专题采访活动系列报道，供大家学习借鉴。[编按]     

问渠哪得清如许为有源头活水来——农业专项资金下乡检查侧记

七月的太阳，如火如荼，灼热的天气让人有一丝窒息的感觉。在这个火热的七月里，湖南省娄底市财政监督检查组走进槎溪镇、湄江镇、七星镇，对全市2005～2006年度肉牛产业发展基金和高致病性禽流感、牲畜口蹄疫扑杀财政补助资金的拨付使用情况进行检查。进入检查乡镇，新农村建设的新风新貌和淳朴的民风扑面而来，好似清凉的海风直拂心底，让人欣慰不巳。检查人员欣喜地发现，随着国家政策对农业的倾斜，农民的积极性大大提高，惠农支农政策得到不折不扣地落实。[第一段]     

中国工商银行甘肃省分行营业部——培育服务文化 促进业务发展——工行甘肃省分行营业部金城支行服务文化掠影

工行甘肃省分行营业部金城支行现辖9个二级支行,有170名从业人员。近年来,该行紧紧围绕业务发展,潜心培育服务文化,从夯实服务文化基础,拓展服务文化广度,深化服务文化内涵入手,积极探索服务理念、服务方式、服务环境的创新和改进,有力地促进了各项业务的健康发展,实现了经营效益和精神文明的双丰收。     

问渠哪得清如许 为有源头活水来——农业专项资金下乡检查侧记

七月的太阳,如火如荼,灼热的天气让人有一丝窒息的感觉。在这个火热的七月里,湖南省娄底市财政监督检查组走进槎溪镇、湄江镇、七星镇,对全市2005-2006年度肉牛产业发展基金和高致病性禽流感、牲畜口蹄疫扑杀财政补助资金的拨付使用情况进行检查。进入检查乡镇,新农村建设的新风新貌和淳朴的民风扑面而来,好似清凉的海风直拂心底,让人欣慰不已。检查人员欣喜地发现,随着国家政策对农业的倾斜,农民的积极性大大提高,惠农支农政策得到不折不扣地落实。     

问渠哪得清如许 唯有源头活水来——张家界市农行创新绩效考核机制体会

张家界市位于湖南省西北部,既是一个典型的老、少、边、穷地区,又是一个经济发展严重不足却拥有世界一流旅游资源的新兴城市.农行张家界分行是伴随张家界旅游立市应运而生的全省最小最年轻的二级分行,现有两个一级支行,18个经营网点,在职员工435人.     

问渠哪得清如许 为有源头活水来——黔东南农行资金制度改革取向刍议

为了探索黔东南农行资金制度改革的新取向,我们对凯里市、榕江县等农行的资金制度现状进行了调查。从调查结果看,目前与已实行资金内部计价的其他地区农行相比,不论从存款增长率、存款结构看,还是从存款数量、存款质量看,都有相当大的距离。表现为:一是存款基数小,增长缓慢。农总行提出了     

问渠那得清如许 为有源头活水来——工行苏州分行改革创新思想政治工作纪实

近年来,工行苏州分行在加快经营战略转型,推进全行业务快速发展的同时,紧贴员工思想实际,不断总结和创新思想政治工作,把增强思想政治工作的实效性、发掘思想政治工作创造性、探究思想政治工作方法的多样性作为管理目标,形成了一整套行之有效的教育引导机制,走出了一条令全行业瞩目的科学发展之路。自2004年以来,     

问渠哪得清如许 为有源头活水来——记黄山市昱城支行阳湖分理处主任刘念军

刘念军同志是黄山市昱城支行阳湖分理处主任，自2002年初上任至今，阳湖分理处各项业绩均取得突破性进展，截止2006年12月底，各项存款总额由原来的1832万元，上升到11703万元。翻了6．4倍之多，位居全支行11个网点四甲之列，也是全支行业绩增速最快的一个；中间业务也同步迅速发展，发行银行卡8000多张，代理各类保险总额320多万元（其中寿险300多万元，财险20万元），办理电子银行开户152户，均创该分理处历史新高。居全支行各网点前列。     

问渠哪得清如许 为有源头活水来——记安庆市农行城郊支行人事监察部经理龙中建

1988年，28岁的龙中建从部队转业进入农行工作。十几年来，他从基层的出纳员、会计员、信贷员到担任支行人事监察部经理，立足平凡，任劳任怨，踏实工作，清正做人。在实际工作中他坚持做到“三要”，即：一要淡泊名利，乐于清贫；二要坚持原则，秉公办事；三要率先垂范，身体力行。2003年和2004年龙中建同志连续两年被安庆分行授予“优秀党务工作者”和“优秀监察室主任”的荣誉称号。     

Why a Funded Pension System is Needed and Why It is Not Needed

Based on explicit presentvalue calculations, the paper criticizes the view that the PAYGOsystem wastes economic resources. In present value terms, thereis nothing to be gained from a transition to a funded systemeven though the latter offers a permanently higher rate of return.The sum of the implicit and explicit tax burdens that resultfrom the need to respect the existing pension claims is the sameunder all systems and transition strategies. Nevertheless a partialtransition to a funded system may be a way to overcome the currentdemographic crisis because it replaces missing human capitalwith real capital and helps smooth tax and child rearing costsacross the generations.     

收税并非是肯定择校费合法

《财政部国家税务总局关于加强教育劳务营业税征收管理有关问题的通知》(财税[2006]3号)明确规定,超过规定标准的收费以及学校以各种名义收取的赞助费、择校费等超过规定范围的收入,一律按规定征收营业税。有舆论认为,学校在义务教育阶段收取择校费是不合法的,税务机关对其收税,则肯定了其合法性。对此,笔者认为,收税并非肯定择校费合法。     

豪鹏国际的“净水术”

"浑水"凶猛,在豪鹏国际CFO孙海东看来,上市公司要做到立于不败之地,离不开真实的业绩和有效的沟通。被视为中概股"狙击手"的美国浑水沉寂一段时间后日前再次出手——今年11月22日凌晨,浑水发布报告称:"分众传媒可能是下一个奥林巴斯,"并将其股票评级下调     

Formal Water Markets: Why, When, and How to Introduce Tradable Water Rights

In most countries the state owns the water resources and thehydraulic infrastructure, and public officials decide who getsthe water, how it is to be used, and how much will be chargedfor it. But costly inefficiencies in the supply and use of watersupport a shift from government provision to a market-basedapproach that is more effective and less wasteful. Markets can allow rapid changes in allocation in response tochanging demands for water and can stimulate investment andemployment as investors are assured of access to secure suppliesof water. Because of water's unique characteristics, such marketsdo not work everywhere; nor do they resolve all water-relatedissues. By designing appropriate water laws and regulationsand by strengthening private and public institutions to administerthem, formal water markets can effectively address rising demandsfor groundwater and for water found in rivers, lakes, and canals.Lessons from Chile's experience demonstrate that formal watermarkets can improve the economic efficiency of water use andstimulate investment.      

Why the computer industry is restructuring now

For over 30 years the computer industry has been a growth sector. Recently major players have run into trouble and many smaller ones have fallen under the onslaught of two major forces. Firstly, what is being sold, to whom, and with what margins is changing rapidly as computing moves from being an immature, high technology market for major corporations and specialists to a mass market for every size of firm. Secondly, the industry has by tradition depended on a confused jumble of proprietary standards to defend market share. Today the phenomenon of open systems is destroying those old defences. Long-term survival will mean not only adjusting to the effects of open systems on reducing traditional margins but also playing by the new rules of the resultant commodity market. Success will depend on rapid readjustment, with exploitation of the internal influences of open systems on the company value chain, in order to slim down yet achieve a new scale of productivity.     

If Agricultural Land Taxation Is So Efficient, Why Is It So Rarely Used?

The land tax enjoys a distinguished pedigree in the theoreticalliterature on tax efficiency, yet it is rarely used as a seriousrevenue source in rural areas of developing countries. Thisarticle considers three drawbacks of the land tax relative totaxes on exports or marketed output: (1) capitalization effectsof the land tax impose a large burden on the current generation,(2) land taxation increases the riskiness of net farmer income,and (3) administration of the land tax entails costly informationalrequirements. This article demonstrates that only the secondand third drawbacks are valid economic arguments against theland tax. Simulations based on an economic model of farm behaviorsuggest that farmers may still prefer a land tax to an exporttax despite the increased uncertainty of their after-tax income.Administrative costs are therefore the best explanation of theweak link between the theoretical and practical aspects of landtaxation.     

恢复国债期货势在必行

1996年,中国人民银行建立起全国统一的同业拆借市场 ,利率由市 场供求 状况决 定;同年,国债 尝试市 场发行,部分国债发 行利率实行 市场招标 。1998年政 策性金融债 券也实行 了利率招标 。1998年 10月和 1999年 9月,中 国人民银行 两次扩 大商 业银 行对中 小企 业贷款 利率的     

为什么中国投资导向的经济增长模式不可持续

China’s economy has achieved great success during the last three decays. This greatly attributed to the investment-driven economic model. But now, this kind of development model seems unsustainable. Th...     

Who Finances Durable Goods and Why It Matters: Captive Finance and the Coase Conjecture

We propose that, by financing their own product sales through captive finance subsidiaries, durable goods manufacturers commit to higher resale values for their products in future periods. Using data on captive financing by the manufacturers of heavy equipment, we find that captive‐backed models have lower price depreciation. The evidence is consistent with captive finance helping manufacturers commit to ex‐post actions that support used machine prices. This, in turn, conveys higher pledgeability for captive‐backed products, even for individual machines financed by banks. Although motivated as a rent‐seeking device, captive financing generates positive spillovers by relaxing credit constraints.     

为什么中国投资导向的经济增长模式-不可持续

China＇ s economy has achieved great success during the last three decays. This greatly attributed to the investment-driven economic model. But now, this kind of development model seems unsustainable. The investment-driven model waste energy, widen the income gap and pollute the environment. China wants to rebalance from investment driven model to consumption-driven model.