我国上市公司盈余管理的原因及对策

上市公司的盈余管理现象是困扰我国证券市场的一大难题。本文从应计制会计的特点、会计盈余信息的有用性与信息的不对称、市场环境和我国上市公司特有的治理结构剖析了我国上市公司盈余管理的原因,并据此提出了治理我国上市公司盈余管理的对策,包括完善我国上市公司的治理结构、完善具体会计准则和信息披露制度以及加大监督和处罚的力度。     

VARIANCE BOUND TESTS OF BOND MARKET EFFICIENCY

In this paper we examine variance bound tests of the joint hypothesis that (1) bond markets are efficient and (2) the term structure is determined by the expectations hypothesis. Both the Singleton and Shiller tests are shown to be seriously biased toward rejecting the joint hypothesis in finite samples. Flavin's test is unbiased but has a very high variance leading to many false rejections of the joint hypothesis. When corrected as suggested by Flavin, Shiller's test is unbiased and has a relatively low variance. Unfortunately, it is also sensitive to measurement error.     

亚洲货币一体化的前景分析

从国际货币体系改革的大趋势——区域性货币一体化入手，分析亚洲货币一体化的现状，认为创造亚洲的共同货币——亚元是亚洲货币一体化的理想选择。并阐述亚洲货币一体化仍然要大致经历欧洲货币一体化所走过的几个阶段。分析中国在东亚货币一体化进程中的地位和作用。     

迎接私营经济发展的新阶段——学习十六大报告体会之一

<正> 党的十六大在经济理论和经济发展方针方面的最大贡献有两个:一是建设全面小康社会,二是进一步发展非公有制经济,二者互为条件,相互促进,共同服从于我们党发展经济的根本目的——“提高全国人民的生活水平和质量”。用这样两个经济理论和方针来指导实践,必将带来社会主义市场经济体制的完善。     

德国如何成功举办世界杯足球赛

2006年德国世界杯足球赛是2008年北京奥运会之前全球最大的体育赛事。北京市发改委奥运经济高级顾问黄为专程前往德国，为北京奥运求取真经。[编者按]     

从海尔的"一流三网"谈主动存储

随着宏观经济的大发展及物流水平的不断提高，物流系统中存储观念发生很了大变化，传统库存正在向主动库存转变。本文以海尔成功经验为例，进行存储转变的分析。     

李莹:幸福无缺

结了婚的创业者，脸上一定是夹杂着创业艰辛和另一种表情的，那种表情就是你家庭状况的体现，它传递的是你对这个世界微妙的感受，比如疼，还有，爱。     

Poverty,population and environmental degradation in China

This article examines the relationship between poverty, population, and environmental degradation in China. Environmental conditions include water pollution, deforestation, destruction of grasslands, soil erosion, and salinization. The authors review China's success in controlling environmental degradation through leadership, environmental policies, and institutional capacity. Findings suggest that environmental progress is best achieved indirectly by poverty alleviation, market integration, and population control. Government policies were not very effective. Degradation occurs due to limited financial resources, poorly trained personnel, and political factors. Control of water pollution was instituted since the 1980s. The levels of pollutants have been reduced, but the type of pollutant determines the seriousness of impact. Water pollution is due to industrial wastes, agricultural run-off, and soil erosion. Since the 1970s, reforestation targets have not been met. Technical extension and monitoring of planting is not available in most areas, and private, profit seeking interests control acreage. Grassland destruction is due to deforestation, agricultural expansion, and overgrazing. Independent regional authorities have successfully managed pasture programs. Erosion is the most serious in Loess Plateau, the Red Soils area, the Northeast China Plain, and the Northwest Grasslands, which comprise 70% of total land area. In 1990, erosion control was practiced in 39% of eroded land area. Salinization has remained fairly constant. Environmental controls (direct regulation, planned recovery, and state-mandated technological improvements) are uneven. The main tool for environmental management is the State Environmental Protection Commission and its executive unit, SEPA. Problems stem from vague laws, lack of means of enforcement, lack of coordination of laws, and lack of standards, schedules, and other provisions in ordinances.     

创新事务所运行机制的思考

创新运行机制是事务所稳定发展的重要保障在中注协第四次全国会员代表大会上,华建敏国务委员要求行业要按照市场化原则,逐步建立符合行业规律和特点的自律管理体制。金人庆部长也提出力争用五年左右的时间,基本形成一套质量和风险控制严格、竞争有力有序的会计师事务所内部管理科学机制。这为我们行业在今后一段时期的改革和发展指明了方向。上世纪末会计师事务所脱钩改制时,百分之九十的事务所选择了有限责任公司制形式,但其中的部分事务所并没有建立相应的治理机制和管理手段,仍实行家长制领导并由此引发了内部不同利益体之间的矛盾激化和…     

邮政业务发展景气指数的研制及应用

文章介绍了邮政业务发展景气指标的分类、选择、预处理方法以及基准循环和基准日期的确定原则,提出了一种进行邮政业务发展预警指标筛选工作的景气指数法,探讨了用该方法制作的景气指数分析邮政业务的发展状况。