现金流量表简易编制法

编制《现金流量表》是会计报表制度的重要改革，由于《现金流量表》推行时间不长，部分财会人员对此比较陌生。作根据自身工作实践和教学实践，就编制《现金流量表》的依据、内容、方法等，提出一系列见解，可供企业财务人员参考。     

邓小平经济特区理论探析

在中国创办经济特区，是建设中国特色社会主义的一项重要举措，而邓小平关于经济特区的理论，则是建设中国特色社会主义理论体系的一个重要内容。“创办经济特区，是邓小平同志亲自倡导、设计并始终关注和支持的一项崭新事业，是我们党和国家的一个重大决策。经济特区作为对外开放的‘窗口’，为全国的改革开放一直发挥着试验，探路和积极推动的作用，并以自己宝贵经验为丰富建设有中国特色社会主义的理论作出了贡献。”邓小平经济特区理论包含着十分丰富的内容，从其提出，发展到获得普遍的指导意义，无不伴随着建设中国特色社会主义理论和实践的全过程。当前，进一步学习邓小平经济特区理论，对于我们全面建设小康社会，加快推进社会主义现代化的新进程仍然具有十分重要的指导意义。     

Speculative attack against the Hungarian forint

In mid-January 2003 a severe speculative attack was launched against the exchange rate of the Hungarian forint. The attack was very unusual in the history of foreign exchange speculations, since it was aimed at enforcing the appreciation — and not the depreciation — of the currency targeted. The specific nature of this kind of speculation is closely related to Hungary’s accession to the European Union in general and to EMU in particular. Since the other Central and Eastern European acceding countries face similar problems and challenges, the Hungarian experience may involve some instructive lessons on monetary and economic policy for them too.     

Costs and benefits of EU enlargement

While the political benefits of the coming EU enlargement are relatively easy to identify, its economic and financial consequences are less unequivocal. The following article examines the likely costs and benefits of enlargement to both existing and future Members, and in particular how it will affect Germany, one of the few present EU Member States which has direct borders with acceding states. The article expresses the personal opinions of the author.     

The New Economy is dead,long live the information economy

The arrival of the 2001–2003 recession caused many to suppose that the so-called “New Economy” was now defunct. This article addresses a number of related issues, including the question of the durability and viability of business cycles in the face of the technological developments of the information age. It asks what went wrong with the New Economy and examines its characteristics as well as its remaining possibilities and prospects for the future. Finally, it considers the spread of the Information Economy to Europe, especially to Germany, the country that one might expect to be the leading European player, but which is not at present actually a strong competitor for that role.     

Approximating unanimity orderings: An application to Lorenz dominance

Stochastic dominance and Lorenz dominance are examples of orderings which require unanimous agreement among an infinite set of indices. This paper considers various subsets of inequality measures that respect Lorenz dominance, and assesses the extent to which a small number of indices can reproduce the Lorenz ordering. Using income data for 80 countries, our results suggest that Lorenz dominance can be predicted with 99% accuracy using just 3 or 4 inequality measures, as long as two of them focus on the extreme upper and lower tails of the distribution. In contrast, confining attention to the index families and parameter ranges normally considered may fail to detect the majority of occasions when Lorenz curves intersect. These results lead us to question the faith placed in procedures based on a finite set of inequality indices, and to suggest that similar lessons will apply to other types of unanimity orderings.     

石油经济大事(2001年12月)

2日 美国能源交易商安然公司向纽约破产法院申请破产保护,安然公司在破产申请文件中开列的资产总额为498亿美元,创下了美国历史上最大宗的公司破产案记录。安然公司前任财务主管涉嫌做假帐,受到美国证券交易委员会调查后,公司股价由2000年最高每股90美元急剧下跌至近日每股26美分。 10日 俄罗斯总理卡西亚诺夫表示,将履行从2002年1月1日起将原油日产量减少15万桶的承诺,并可能将减产期限由原来的一个季度延长至6个月。 承担特大型石化合资项目的上海赛科石油化工有限责任公司在京成立。该公司由中国石油化工     

穆尔谈2002年世界贸易组织的新动向

<正> 本文是 WTO 总干事麦克·穆尔对成员方的非正式的新年献词,并对2002年 WTO 所要采取的行动提出了建议:过去的一年对于 WTO 来说是成绩辉煌的一年,或许是 WTO 短暂历程中最重要的一年,但是我们没有时间去回顾去年的成就,因为在卡塔尔多哈成功举行的部长会议上,部长们部署了很多我们应在很短时间内就必须完成的事情。正如美国贸易代表 Bob Zoellick 所评价的“多哈是一个使我们的贸易组织抹去西雅图会议的阴影的地方”。但是,现在我们必须保持源于这次