储蓄存款成本管理亟须加强

当前的吸存工作是各家银行及其储蓄机构的首位工作,也是考核其工作成绩的一条重要指标。层层下达的增存任务、硬性指标,给储蓄部门广大职工造成极大的压力。为了按时完成任务,在利益的驱动下,怪招迭出。其办法主要有: (1)采取给储户贴水的方式,变相提高利率。有时多家银行互相攀比,互挖墙脚,明争暗斗。这种做法大大增大了储蓄成本。尽管这笔“费用”不一定由“公家”直接支付,但它极大地损害了金融业的信誉,违犯了储蓄政策,在社会上造成了恶劣的影响; (2)发放实物。每到年底或开展     

Tourism spatial reconstruction of Chengde City under the influence of Holiday Tourism Circle of Beijing

Holiday Tourism Circle of Beijing （HTCB） is one of the nine key regions of Chinese tourism industry in the period of the 11^th Five-Year Project. According to Tourist Marginal Utility Theory, Time-Distance Method is used to define HTCB in this paper. Chengde City, famous for its cultural tourism, is regard as one of the regions in Holiday Tourism Circle of Beijing. And this geographical advantage, in the context of the boom of tourism in China, is featured by the changes of tourist product structure and development model. In this paper, the influence upon Chengde tourism spatial structure has been discussed from tourist market, location and transportation. Chengde tourism spatial structure has been rebuilt with particular references to the factors of tourism destination district, tourist area, nodes, routes, and origin markets. In this paper, Chengde will develop tourism industry with the central heritage area as the center and northern forest and pasture area and southern mountain and lake area as the two wings.     

税费改革重在体制建设

自我国改革开放以来,从中央到地方为减轻农民负担开的会议、发的文件、制订的措施 ,早已难以计数,但农民负担仍然沉重。究其原因是我国农村的"费"不具有"税"的强制性、 固定性和游离于国民收入的宏观管理,即不属于财政预算内资金,也不是财政预算外资金, 脱离财政,带有较大的随意性。这种按需而增和无遏制的乱收费正吞噬农村经济并使其发展 缓慢;超支的收"费"严重挤占了财政收入。朱钅容基总理曾直言：费大于税,民怨沸腾,必 须整顿和改革。以农村分配体制改革为切入点、以减轻农民负担为核心、增加政府财政调控 能力的税费改革已成…     

供应链风险分析及决策模型

供应链管理对企业参与市场竞争有诸多优势,但由于市场的不确定性、合作企业信息的不对称性及其他随机因素的影响导致供应链存在很大风险.笔者分析了供应链基于成本型的风险因素,并根据不确定多属性决策理论提出了供应链决策模型.     

On the Relation between the Demand Environment and the Innovation

The demand environment has a great influence on innovations and the formation of the motive force of the innovation. The demand causes the desire： the desire forms the motive force; the motive force inspires the innovative thinking. the innovative thinking becomes the innovative practice; and the innovative practice.finally, meets people＇s demand.     

高校教师参与图书馆选书现状与发展趋势

阐述了高校教师参与图书馆选书原由、问题及现状。因互联网开通、对接,出版商、书商新书采访数据在网上运行,应着力调动全校师生在网上荐购图书的积极性;在发挥骨干教师在网上荐购图书的同时,重点培育高校图书馆自己的选书专家。     

福建省最终消费和经济增长关系研究

本文利用协整理论，运用福建省1978-2002年的年度经济数据对福建省居民消费、政府消费和经济增长的关系进行了实证分析。实证结果表明：福建省居民消费、政府消费和经济增长的之间存在长期均衡关系，福建省居民消费增长是经济增长的因果原因；同时从消费率角度对分析结果提出政策建议。     

践行群众路线切实做好老干部的工作创新

群众路线系中国社会可持续发展的力量源泉及可靠保障,老干部工作创新的实现理应建立于践行群众路线基础之上,惟有如此,我党在进行老干部工作的创新时才能够更好地推动老干部工作的发展,创造更好的业绩。所以,各老干部工作者在进行老干部工作创新时理应深入到老干部之中,想老干部之所想,急老干部之所急,切实解决老干部的实际问题,在促进老干部生活质量提升的同时让自己真正成为践行群众路线的先锋。     

美人指葡萄不结果原因

问:我的美人指葡萄将近十年了,因去年遭霜冻后,今年结果极少,是什么原因?答:1、疏果根据品种、树势定果疏果。一般每花序留1～2个好果,20～25厘米留1个果,叶果比保持25～30:1。     

Auditor Experiences,Accounting Firm Size,and Client Ownership

This study investigates whether accounting firms match the experience level of individual auditors with the risk level of clients in order to control audit risk. We find that accounting firms tend to assign more experienced auditors to non-state-owned clients that typically have higher tendency to engage in earnings management. Such an assignment pattern is more pronounced for non-Big 4 accounting firms. Further analysis suggests that auditors＇ experience helps reduce clients＇ earnings management level, proxied by abnormal accruals, and thus improves the audit quality. This study enriches the literature on the allocation of human resources and the risk control mechanism in the audit services industry, which has been seldom explored in prior studies.