论煤炭产业结构调整与重组

本文认为我国需构建租赁销售模式 ,加快发展中国的融资租赁业。     

融资租赁出租人初始直接费用的国际比较研究

为规范我国租赁业务的核算,2006年颁布了《企业会计准则第21号—租赁》准则和准则指南,财政部及时组织专家编写了准则讲解,它们进一步完善了我国租赁业发展必需的政策支柱,推动了我国租赁的核算和信息披露的国际趋同。但对其中融资租赁出租人初始直接费用的确认方法,准则及讲解中均将其作为应收融资租赁款的单独计加项目;另外租赁投资净额中没有包括初始直接费用。这对理论和实务中的理解带来一定的困难,也与国际会计准则第17号租赁准则的处理不同。本文就融资租赁出租人初始直接费用的确认与计量提出自己的看法。     

新租赁准则下融资租赁企业的坏账风险 ——基于CM纸业的案例分析

根据新会计准则,租赁业务的会计处理与之前有本质性的改变:准则规定短期租赁和低价值资产租赁以外的所有租赁业务都需要确认使用权资产与租赁负债,同时在损益及其他综合收益表中确认折旧与利息的相关费用;短期租赁和低价值资产租赁的处理可以从简,即直接计入当期损益,而不在资产负债表上反映。新准则主张采用资产使用权模型或"单一租赁会计"。基于上述新准则的变化,本文使用案例分析的方法,尝试从出租人的角度下简要分析新租赁准则下融资租赁企业的风险。     

新租赁准则对企业的影响

新经济运行的背景下,租赁成为各行各业选择的一种生活、生产方式,比起一次性采买,租赁行为不管是对于个人还是企业都是一种更为经济的方式。尤其对于企业,更是保障其平稳运行的关键。但是随着时代的发展,租赁活动的多样化发展对租赁行为的要求愈加严格,旧的租赁准则已将满足不了市场的需要,为此2019年新颁布了新的租赁准则,这虽然规范了租赁市场,但是新的要求也给依靠租赁运营的企业带来了新的挑战。为此,本文针对有租赁需求的企业面对新租赁准则可能面对情况予以论述,探寻适合新租赁准则的发展之路。     

新租赁准则对顺丰控股的财务影响分析

本文根据新租赁准则,采用重述顺丰控股财务报表数据的方法,对比分析了若2019年执行新租赁准则对顺丰控股的财务报表数据及相关指标的影响,得出新租赁准则的执行会导致顺丰控股财务风险上升等影响结果,最后提出了一些建议来降低新租赁准则执行对顺丰控股的不利影响。     

对新租赁准则落地与实施的探讨

在与国际财务报告准则并线的过程中,我国新租赁准则的落地给会计实务工作者带来巨大的挑战。无论是厘清新租赁准则的思路,做好修旧准则的转换,还是从租赁合同层面重新审视细节条款,都是值得探讨的问题,也是文章的主要内容。     

浅谈租赁会计准则

随着市场经济的发展．租赁业务作为企业重要的融资渠道．需求日益增长．越来越多的企业利用租赁获取相关资产的使用权．缓解企业资金紧缺。为统一规范租赁业务的确认、计量和报告．财政部于2006年2月1513发布了《企业会计准则第21号——租赁》（以下简称《租赁准则》）,与租赁准则一同发布的还有其他具体会计准则共38项．这批具体准则已于2007年1月1日起在上市公司范围内施行．鼓励其他企业执行．     

浅析新租赁准则对承租企业的影响

新会计准则发布后,其租赁准则在会计计量、核算、报告等方面进行了更改,根据新租赁准则修改的背景及其变化的主要内容,进行分析新租赁准则对承租企业在企业财务报表、会计税法的差异、融资方面的影响。     

对租赁新旧准则差异的比较

财政部于20016年2月15日发布了《企业会计准则第21号——租赁》，与2002年1月1日施行的《企业会计准则——租赁》比较，新准则对融资租赁业务进行了重新规范。研究新准则，并与旧准则对比，有助于在领悟原有旧准则的基础上进一步体会会计新准则发展变化的趋势，有助于在实际学习和具体工作中把握新准则与旧准则之间的异同进行对会计准则的再学习与再应用，更有助于会计准则的进一步发展和完善。     

浅谈新租赁准则对企业税务管理与筹划影响

本文主要探讨了新租赁准则对企业税务管理与筹划的影响,并提出了相应的对策。首先,阐述了新租赁准则理念要求,然后分析了新租赁准则对企业税务管理与筹划的积极影响,主要表现在增强了租赁合同的透明度和稳定性、提高了财务信息的可比性和准确性、促进了企业的内部管理和财务决策等方面。同时,本文也指出了新租赁准则对企业税务管理与筹划的消极影响,主要体现在租赁成本的增加、资产负债表的变化、企业所得税的影响等方面。最后,本文提出了新租赁准则下企业税务管理与筹划的对策,包括建立健全相关制度、明确存在的影响因素和可能存在的税务风险,以及增进与机关部门沟通等方面的建议。     

AGRARIAN LAND TENANCY IN PREWAR JAPAN: CONTRACT CHOICE AND IMPLICATIONS ON PRODUCTIVITY

We study the tenancy contract choice and its impact on productivity in the prewar Japanese agriculture, where a unique contractual form, the rent-reduction contract, was predominant. Theoretically, this contract is more efficient than share tenancy or fixed-rent contract in terms of provision of incentives and risk-sharing, and thus raises the question of why such an efficient contract was uncommon outside Japan. We argue that transaction costs on the execution of rent reduction were the key element in the adoption of this contract. In prewar Japan, local communities played some role in governing the process of rent reduction and mitigated such costs. Thus the study proposes transaction costs and institutions as additional determinant of tenancy contract choice. We also find that higher prevalence of tenancy was associated with lower average rice yield at the prefectural level and such correlation was stronger in prefectures with a greater proportion of share tenancy.     

Antebellum southern rental contracts

Evidence from antebellum Southern rental and sharecrop leases is presented that shows that tenancy was not new to the postbellum South, but had been carried on during the 40 years preceding the Civil War. This evidence shows that antebellum tenancy, like postbellum tenancy, was governed by written contracts that detailed the rights and obligations of tenant and landlord alike. Landlords closely negotiated and continuously administered these contracts. This evidence further discredits the traditional judgment of tenancy, and especially of sharecropping, as inherently inefficient. It sheds little light, however, on why one tenure was chosen over another.     

Origin and rise of the crofter problem in Finland

Abstract

Crofters (Swedish torpare, Finnish torppari) are in Finland and Sweden the peasants whose principal means of subsistence derived from the cultivation of some small part, held in tenancy, of an estate. The crofter paid the bulk of his rent by putting in so many days work on the parent farm.     

Land reform and agricultural productivity in India: a review of the evidence

In this paper we review as well as contribute to the empiricalliterature on the impact of land reform on agricultural productivityin India. We find that, overall for all states, land-reformlegislation had a negative and significant effect on agriculturalproductivity. However, this hides considerable variation acrosstypes of land reform, as well as variation across states. Decomposingby type of land reform, the main driver for this negative effectseems to be land-ceiling legislation. In contrast, the effectof tenancy reform, averaged across all states, is insignificant.There seems to be a wide range of state-specific effects, whichsuggests that focusing on average treatment effects can hidea considerable amount of heterogeneity. In particular, allowinga separate slope for West Bengal, one of the few states thatimplemented tenancy laws rigorously, we find that land reformhad a marginal positive effect relative to the rest of India.     

PADDY FARMING AND SOCIAL STRUCTURE IN A MALAY VILLAGE —A Social Anthropological Study of a Community in Kedah —

This paper is an outline of a social anthropological study concerning the relationship between paddy farming and social structure in a Malay paddy-farming village in Kedah, Malaysia. In particular the following topics are discussed: the influence of natural environment on the peasants' health and labour power; the dynamic relationship of the Malay family and inheritance patterns with the nature of landholding and the tenancy system; the changing aspects of the co-operative labour system; the prospects for formation of co-operative associations, etc.     

Indebtedness,tenancy and the adoption of new technology in semi-feudal agriculture

The paper seeks to analyse the relationships between usurious money-lending, share tenancy and the incentives for the adoption of new technology by the semi-feudal landlords who typically combine the roles of landowner and money-lender vis-á-vis the tenants. It is argued that in a labour-abundant economy, ‘tenant-indebtedness’, by itself, is not likely to restrict the adoption of technological improvements. The adoption of new technology does not automatically improve the economic conditions of the tenants, nor does it necessarily transform the semi-feudal relations of production into capitalist ones.     

Gendered Realities: Exploring Property Ownership and Tenancy Relationships in Urban India

Gender is emerging as a central analytical construct in exploring landed property ownership and tenancy relationships in India. This article explores the nature of land tenure and landed property rights in slums in India from a gender perspective. The author raises key issues that need consideration in developing a gendered vision of urban land rights, tenure, and reform by documenting some of the central findings of her field research conducted in slums in Ahmedabad, India, in collaboration with the Self-Employed Women’s Association (SEWA). In each case, the author also draws out policy recommendations for redressing discrepancies in women’s ownership of urban land and housing.     

试论对农民工的法律保护与规范——以重庆市为视角

本文归纳了农民工在工资待遇、工作条件、社会保障、土地户籍、职业培训、法律维权等方面的基本情况,认真分析了当前农民工存在的各项法律权益的缺失及其原因,从制度和实务操作层面提出了若干法律建议。     

基于佃农理论的农地产权制度效率评价

本文在分析分成制效率的基础上,认为土地使用是否具有效率取决于各项权能的拥有者之间形成的产权关系的明晰化。通过交易成本、监督成本以及使用权深入分析现存农地产权制度低效率的原因,指出国有永佃制是目前理想的改革方向,并提出相应的具体措施。     

Productivity and distribution under cropsharing tenancy

This paper develops a model of sharecropping assuming tenant autonomy, competitive behavior of landlords and laborers and endogenously determined wage and share-rental rates. The coexistence of wage labor and sharecropping is explained in terms of their incentive, labor process and risk-sharing characteristics. Sharecropping serves as a surrogate for the direct supervision of the labor process. Its incidence is shown to rise in the presence of unemployment at a subsistence wage. The model implies that the abolition of tenancy will raise output, raise labor income and reduce land income.