浙江:永远的文化情结

浙江老家，是我魂牵梦萦的地方。这些年虽得机会回到浙江几次，而湖州却一直无缘造访。近日偶翻《香港商报》，知道了湖州的秀美和将要在此举办国际湖笔文化节。碧波涟漪的太湖、千年古镇南浔、避暑胜地莫干山、毛竹之乡安吉，还有带些传奇色彩的湖笔……这些，或于教科书中，     

社会保障税的税制思考

开征社会保障税势在必行。作为筹集社会保险资金的主要途径,社会保障税具有强制性和固定性,在社会、经济发展过程中起着特殊的作用。社会保障税的设计要充分考虑劳动者和政府的利益。结合一些国际经验和我国的实际情况,对符合我国国情的社会保障税制基本框架作一些研究和探索。     

为民族复兴提供精神动力—党的三代领导集体关心、支持哲学社会科学纪实

一个民族要兴旺发达，要屹立于世界民族之林，不能没有创新的理论思维；一个民族要始终走在时代前列，始终保持旺盛的创造激情，不能没有不断发展的哲学社会科学。新中国哲学社会科学事业的每一个进步，无不凝结着党的三代领导核心的心血对中国社科院欧洲研究所所长周弘来说，     

论企业并购中的财务调查问题及对策

财务调查是降低企业并购风险的重要手段，财务调查的结果直接影响并购的成败。目前企业并购失败的主要原因在于财务调查的不重视和调查内容的盲目性，本文对企业并购中的财务调查问题进行了研究．指出了存在的问题，并提出了解决财务调查问题的对策。     

风险导向审计及其在我国的应用分析

风险导向审计是以全局战略观的眼光评价客户的所有经营行为的有效性,将风险置身于审计的全过程。本文分析风险导向审计产生的背景与原因,对现阶段我国推行风险导向审计进行了可行性分析,并指出其局限性,最后提出相应的建议。     

对我国医药企业自主创新演化机制的分析

自主创新是当前商业界和学术界研究比较热的话题。政府相应地制定了一系列的政策和法规来鼓励企业进行自主创新。在这种背景下,我国的医药企业也积极响应国家的政策进行自主创新。然而,医药企业创新在实际操作中的行动方向差异很大。针对这种差异,笔者将医药企业创新划分成新功能创新和新设计创新两种,并且通过对一系列的数据和资料分析后,发现我国的医药企业的创新并非实质上的自主创新即新功能创新,而是新设计创新。文中对产生这种局面的演化机制进行了分析。     

Regional Unemployment in Transitional China: A Theoretical and Empirical Analysis

The purpose of this paper is to explain the pattern of regional unemployment in transitional China. A model is developed to explore how urban unemployment in the provinces is influenced by peasants' wages, formal sector wages, and the size of the formal sector. Evidence from panel data suggests that a significant indicator of high unemployment rates is greater Urban–Rural Income Inequality within the province. The hypothesis is that the urban–rural income gap produces migration, and more rural migrants substitute for urban workers, causing further urban unemployment.Since the economic reforms began in 1978, the non-state owned enterprises have been carrying an increasing weight in the economy, and they have contributed significantly to the rapid economic growth of China. Empirical evidence shows that economic reforms have reduced unemployment. The provinces that are still heavily dependent on the state sector are therefore more likely to experience higher unemployment.     

关于社会责任会计的辨析

随着许多社会问题越来越严重,人们要求企业在追求微观利益的同时,也要承担相应的社会责任。社会责任会计应运而生,并成为会计关注的热点问题。本文主要对社会责任会计与传统企业会计、社会会计、责任会计和环境会计之间的关系进行分析,以期为更准确的理解社会责任会计提供参考。     

A Note on Minimax Mixture of Distributions Free Procedure for Inventory Model with Variable Lead Time

In recent papers, Moon and Choi (1998) and Hariga and Ben-Daya (1999)considered a continuous review inventory model with a mixture of backordersand lost sales in which the lead time, the order quantity, and the reorder pointare decision variables was studied. Moreover, they also develop a minimaxdistribution free procedure for the problem. While the demands of differentcustomers are not identical in the lead time, then we can't only use a singledistribution (such as Moon & Choi (1998) and Hariga & Ben-Daya (1999))to describe the demand of the lead time. Hence, we correct and extend the modelof Moon and Choi (1998) and Hariga and Ben-Daya (1999) by considering thelead time demand with the mixture of distributions. In addition, we also applythe minimax mixture of distributions free approach to the model by simultaneouslyoptimizing the order quantity, the reorder point, and the lead time to devise a practical procedure which can be used without specific information on demand distribution.     

福建农业及农村经济结构调整的思路与对策

一、福建农业及农村经济结构调整已取得一定的成效 1、农业结构调整步伐加快,逐步向高产优质方向转化。一是粮食等种植业产品向优质化方向发展。2000年,全省优质和品质较好的早稻品种占早稻面积的比例达48.4％,比上年提高了25个百分点;名特优经济作物有较大发展,反季节蔬菜生产规模已达到20万亩,珍稀食用菌发展速度快,名优茶产量比重达22.5％,