公开透明是预算法制化管理的基础

我国《预算法》自1995年实施以来已有12余年,其间,我国的政治、经济发生了很大的变化,现行《预算法》已不能完全适应政治、经济的发展需要。在此背景下,全国人大常委会预算工作委员会组织专家历时多年对《预算法》进行修订,完成了《预算法(修订草案)》并在全国范围内广泛征求意见。上海财经大学是被征询意见单位之一。上海财经大学公共经济与管理学院组织相关专家、学者在各自研究和分析的基础上召开了一次研讨会,对《预算法(修订草案)》提出了许多富有建设性的意见和建议。我们将这些意见和建议汇编成这个笔谈录,以期对我国《预算法(修订草案)》的完善提供一些有益的参考。     

不同文化背景下的高校德育比较——以我国广东省与香港地区以及美国、新加坡为例

在不同的文化背景下，我国广东省与香港地区以及美国、新加坡高校德育的目标、内容和途径各有异同。通过分析和比较可以看出，广东高校德育工作应突出民族性，把培养合格公民作为德育目标的立足点。     

钛白废酸回收技术研究

通过臭氧氧化技术将钛白废酸中的Fe2 氧化成Fe3 ,再用萃取法除去Fe3 。考察了络合剂(盐酸)浓度、萃取剂、萃取相比和多级错流萃取级数等对Fe3 萃取率的影响,初步探索了反萃法回收萃取剂及萃取剂的循环利用。结果表明,当盐酸浓度为3.4～4.0mol/L时,几乎可完全络合溶液中的Fe3 ,Fe3 的萃取率随相比(O/W)的增加而增大,萃取级数愈多萃取效果愈好。O/W=1∶1的单级萃取与总相比O/W=0.5∶1的四级错流萃取率接近。当反萃相比(W/O)=1.5∶1时,Fe3 的反萃率达97%,萃取剂经过6次萃取—反萃循环后,Fe3 的萃取率没有明显下降。去除Fe3 后的钛白废酸,经蒸馏浓缩到70%左右,再与浓硫酸混合后可用于钛白粉的生产,蒸馏过程中得到的盐酸循环使用,反萃出来的Fe3 可作为生产铁红的原料。     

非线性网络的故障诊断

本文讨论了将K故障证实法推广于具有不可及节点的非线性网络的多故障诊断问题。提出了一种新的故障检验和分析方法,通过诊断实例,说明了本方法的可行性。     

Climate Policy,Learning, and Technology Adoption in Small Countries

A significant reduction in global greenhouse gas emissions requires international cooperation in emission abatement as well as individual countries’ investment in the adoption of abatement technology. The existing literature on climate policy pays insufficient attention to small countries, which account for a substantial proportion of global emission. In this study, we investigate how climate policy and learning about climate damage affect investment in abatement technology in small countries. We consider three alternative climate policy instruments: emission standards, harmonized taxes and auctioned permits. We say that learning is feasible if an international environmental agreement (IEA) is formed after the resolution of uncertainty about climate damage. We find that, either with learning and quadratic abatement costs or without learning, harmonized taxes outperform emission standards and auctioned permits in terms of investment efficiency. Without learning, a large cost of nonparticipation (that a country incurs) in the IEA can be beneficial to the country. Whether learning improves investment efficiency depends on the size of this nonparticipation cost.     

自组织协同:商业银行运营管理体系构建之改进

运营管理体系构建是当前国内银行业实施业务流程再造的重要内容,与国际先进银行相比尚存在"形似神离"问题,主要表现为技术发展与作业组织模式演进的不匹配发展。从系统论的自组织协同理论视角出发,运营管理体系可视为兼具自组织和他组织双重特征的复杂系统,按照自组织转化机理,寻找出对系统建设有重要影响的四个序参量,采取他组织措施,可以实现系统向自组织转化,从而推进运营管理体系建设向着持续改进的方向发展。     

Underwriting and investment risks in the property-liability insurance industry: evidence prior to the 9–11 event

Underwriting and investment are two important and related business activities of insurance companies. However, studies on the interrelation between underwriting and investment risks of Property-Liability (P-L) insurance companies are sparse in the literature. Using a sample of US P-L insurers, this article conducts an empirical investigation of how these two risks are associated with each other in the 1994–2000 period (before the September 11th terrorist attack in 2001). Our results, robust to various estimations, suggest that there is no significant relationship between the underwriting and investment risks among our sample firms. Such results based on pre 9–11 event period provide some support for the conjecture of Achleitner et al. (Geneva Pap Risk Insur Issues Pract 27:275–282, 2002) that many insurance companies may have failed to take an integrated approach to risk management. This resulted in a heavy loss due to dual exposures in both underwriting and investment in the 9–11 event. In the aftermath of the recent global financial crisis, risk taking and risk management of financial institutions have received more attention and increasing scrutiny. We believe the current paper provides some useful insights in this vein.     

家庭个体特征对居民借款行为的影响——来自中国家庭的经验证据

金融市场对于支持和鼓励家庭借款进而刺激家庭消费起着愈发重要的作用。作为家庭消费金融意识的重要体现,居民借款行为正在受到更多的关注。本文认为居民家庭借款行为包含两层含义:1.家庭是否有借款;2.家庭借款渠道的选择。利用CFPS调查项目中京沪粤三省市家庭借款行为的微观数据,本文运用Logit模型和Probit模型对影响居民家庭借款行为的家庭个体特征进行了实证分析,解析了不同家庭个体特征对借款行为的影响情况,并得出有关结论与启示。