基于可持续发展的国有企业绩效评价体系研究

本文以可持续发展理论为指导,论述了社会绩效、环境绩效和公司治理水平与企业财务业绩及可持续发展的关系,提出了国有企业绩效评价体系在财务业绩评价基础上,应增加社会绩效、环境绩效和公司治理指标,设计了盈余质量系数对企业的净利润进行修正,以克服企业利润操纵对财务业绩的影响,使财务业绩的评价更具客观性;提出了通过行业效率评价来解决行业差异对企业绩效影响的建议。     

Does support from government help firms survive? Evidence on financial and political assistance in China, 1998–2007

ABSTRACT

Using the National Bureau of Statistics data set over the period 1998–2007, this article examines the dual roles of financial assistance and strong political links on firm survival in China by applying a semi-parametric duration model. We find that generally either financial assistance or strong political links had a positive effect on the likelihood of firm survival. Furthermore, if firms received both types of support from government, their survival rate was around two times as high compared to only receiving a single support. The likelihood of survival depended on the amount of assistance a firm received. We also find firm ownership impacts on its survival pattern. Lastly, China joining the World Trade Organisation (WTO) coincided with (cet. par.) higher firm failure, especially with regard to state-owned firms; however, this period also saw the authorities targeting political and financial help on the ‘better’ firms (especially SOEs) with characteristics likely to increase their chance of survival.     

健康风险冲击对农户收入的影响

本文基于中国8个省份、1354个农户、跨度15年的微观面板数据,测算了大病冲击对于农户长期收入的影响以及健康风险冲击持续的时间。我们发现:(1)大病冲击在随后的12年里对于农户人均纯收入都有显著的负面影响;(2)大病冲击对于农户的短期与中期影响使得患病户人均纯收入平均降低5%—6%;(3)健康风险冲击的长期影响可持续大约15年,并且冲击对于中低收入农户的影响更为严重。     

关于商业银行贷款呆账准备金制度的分析

对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素,财政部已多次颁布了有关的管理办法。这些办法的出台对于商业银行防范和化解金融风险有着积极的意义,但也存在一些问题与不足。本文针对这些问题,结合国际惯例和我国实际情况,提出了改革和完善我国商业银行贷款呆账准备金制度的对策和建议。     

成人教育在社会转型中面临的问题

一、社会转型的内涵 在中国，“转型”概念是1992年以后开始流行的。关于“社会转型”的含义，在我国社会学学者的诸多论述中，主要有三方面的理解：社会体制转型、社会结构变动和社会形态变迁。     

县域金融支持县域经济增长的问题及对策——对江苏、安徽县域金融差异的实证分析

县域经济发展不平衡与县域金融支持的程度存在密切的关系,目前,县域金融在结构上是刚性的,而在数量上是相对萎缩的.其主要矛盾表现在两个方面:一方面是县域金融需求的综合性和多样性,另一方面是县域金融供给的刚性和短缺.为了解决县域金融供求失衡这个矛盾,需要从两个主要方面推进:一是调整县域金融供给结构;二是为县域金融的发展营造良好的外部环境.     

Gold,liquidity and secured loans in a multistage economy Part I: Gold as money

This work relates to Department of the Navy Contract N00014-86-K0220 issued by the Office of Naval Research under Contract Authority NR 047-006. However, the content does not necessarily reflect the position or the policy of the Department of the Navy or the Government, and no official endorsement should be inferred. Revised with support of NSF contract SES-8812051.The United States Government has at least a royalty-free, non-exclusive and irrevocable license throughout the world for Government purposes to publish, translate, reproduce, deliver, perform, dispose of, and to authorize others so to do, all or any portion of this work.     

迎接现代科技革命潮流 加快推进新型工业化

现代科技革命发展的潮流是新科技革命和新产业革命以及由此带来的新工业革命,顺应这一潮流必须加快推进新型工业化;对新型工业化必须从“适度”和“新”两个层面来加深认识,必须大力发展循环经济。     

机械设备故障监测与诊断系统综述

主要介绍了机械设备故障监测与诊断系统以及故障诊断的常用方法，并分析各种诊断方法的优缺点，最后简要指出了故障诊断技术的发展方向。     

辊碾磨状态监测与故障诊断系统的研究与开发

介绍了研究与开发辊碾磨状态监测与故障诊断系统的目的的意义、国内外研究的现状以及本研究的主要内容。