萧灼基论构建和谐社会十大关系--访著名经济学家萧灼基

记者:党的十六届四中全会提出建设社会主义和谐社会的新命题.并明确指出,构建社会主义和谐社会,是巩固执政党的社会基础,是实现执政党的历史任务的必然要求.萧教授,您对这个问题很有研究,您可以谈谈对这个问题的看法吗?     

试论反补贴加剧形势下我国补贴政策的调整

我国出口贸易所面临的反补贴加剧形势,与现行补贴政策不能适应WTO的要求直接相关。本文根据WTO关于补贴的有关规定,分析了我国现行补贴政策在制定、实施、管理及效果方面存在的问题,并针对这些问题提出了调整建议。     

Czech Republic:A Typical and Flexible European Economy for Trade with China

During the early time of July,Martin Tlapa, Deputy Minister of Industry and Trade, Czech Republic visited China.     

对我国财务分析应用的一些思考

我国企业财务分析的应用，经过了一个复杂和不断变革的过程，从计划经济到市场经济，从改革开放初期，到加入WTO，再到经济高度全球化、国际化的今天，改革和发展成了社会的主旋律，财务分析的应用，伴随着经济体制和企业制度的改革，也在不断地发生变化。     

External Dependent Economy and Structural Real Estate Bubbles in China

This study explores the relationship between external dependent economic structure, surplus monetary liquidity and real estate bubbles in China. Employing monthly data from 28 Chinese provinces over the period 2004-2005, we test whether real estate bubbles are caused by structural surplus monetary liquidity, ccontrolling other possible factors. Our empirical findings show that the growth of private savings in the banking sector, as an index of surplus monetary liquidity, ferments real estate bubbles regardless of the different development level across the 28 provinces.     

中国的燃油税改革：意义、措施与前景--兼论《能源法（征求意见稿）》的若干问题

参照国际惯例，将燃油税定义为包括石油产品消费税等在内的车用燃料间接税的统称，而并非单纯指“费改税”。燃油税改革具有促进石油安全、矫正道路使用和污染外部性以及促进经济发展方式转变的三重意义。在燃油税改革的优化政策选择上，建议主要采用从价税制，并逐步将现行石油税率调整至最优税率，同时努力扩大石油业的市场准入，增强产业竞争性，以有助于在石油价格管制解除后燃油税负的公平分担。中国燃油税改革进展迟缓的根本原因在于缺乏政治动力，即在交通部门和其他部门之间、中央和地方之间存在巨大的制度转换成本。因此，必须设计出中央与地方、部门间激励相容的改革路径。建议将燃油税改革分解为两个步骤：一是将现行的养路费转换为燃油税，二是在燃油税体制建立后，相机调整至最优税率。燃油税收入可考虑主要用于道路养护、降低道路运输成本等方面，以在扩大石油贸易利得、矫正道路使用外部性的基础上，降低商务成本，推动国民经济平稳发展。     

The 11th Five-Year Program Vs. China‘s Foreign Trade

The 16th Central Committee of the Communist Party of China (CPC) opened its fifth plenary session on Oct.8 to draw a roadmap for the country‘s social and economic growth in the next five years.……     

Credit Suisse Enjoys Chinese Banking——An exclusive Interview with Dr. Urs Buchmann, Managing Director, Country Head China, Credit Suisse

Widening Opportunities for Foreign Market Participants As a result of a direct interaction with its partners and clients in China extending over 5 decades, Credit Suisse already enjoys a very strong position in the country＇s financial markets. The bank moreover feels generally positive about the significant additional opportunities that have become available to foreign banking institutions as a result of China＇s accession to WTO and the substantial reforms implemented in that context, stated Dr. Urs Buchmann, Managing Director, Country Head China, Credit Suisse.     

Credit Suisse Enjoys Chinese Banking--An exclusive Interview with Dr. Urs Buchmann, Managing Director, Country Head China, Credit Suisse

Widening Opportunities for Foreign Market Participants 　　As a result of a direct interaction with its partners and clients in China extending over 5 decades, Credit Suisse already enjoys a very strong position in the country‘s financial markets.……     

不确定性、财务状态与财务行为

本文认为不确定性是主观和客观的不同状态,风险是主观认识偏离客观状态的结果。财务的功能就在于如何正确分析、识别财务状态,相机选择财务行为,使财务行为与财务状态保持动态协调一致,以保持财务政策的时间一致性。