Conclusion of Survey on Current Conditions and Intention of Outbound Investment by Chinese Enterprises

Despite the challenging economic environment, Chinese overseas investment continued to grow in 2009.According to the data published by the Ministry of Commerce,outbound foreign direct investment (FDI) by Chinese enterprises amounted to 43.3 billion in 2009, a year-onyear increase of 6.5%. This growth occurred against the backdrop of a decline in global foreign direct investment by 30% ～40% compared to 2008.     

银行卡产业交易定价的理论与实证研究

银行卡交易是传统金融业务与现代信息技术有机结合的新兴支付方式。从美国的沃尔玛案到我国的银商之争,均反映了这种支付方式的定价受到多方质疑。在分析银行卡交易的运作机制基础上,本文对银行卡交易中的重要制度安排——交换费的合理性及其影响因素进行理论和实证研究,并提出了实施商户差别定价等措施,以期改善我国银行卡交易的定价机制。     

会计法治的动因分析

会计信息属于公共物品范畴而受到多方主体的关注是实施会计法治的内在原因;从外在原因看,法因其强制性和权威性作为一种成熟的制度已被大家认可,所以会计信息的治理亦应藉法治的羽翼实施;会计法治也是我国现时进行产权改革,确定会计主体和法律责任主体的前提;会计的技术性特征也是要求推进会计法治理念的重要原因。     

中国财政赤字的规模与作用

在改革开放的20年里,我国的财政赤字成为低通货膨胀的发展手段。目前的财政赤字规模并不可怕,需要关注的可能是财政状况的恶化趋势。而当前是否要竭尽全力改善财政状况,最终取决于决策者是更关心财政状况,还是更关心国民经济运行状况。     

会计信息真实性的质量保证

通过对会计信息“真实性”特征的理解，分析会计信息失真的危害及原因，在此基础上提出建立会计信息质量保障系统，提高会计信息质量的构想。     

建立政策性农业保险制度：必要性、挑战和对策

我国是一个农村人口占总人口85％的农业大国,“三农”问题一直是我国经济的突出问题。加入WTO之后,如何保护、扶持农业的发展已成为我国政府面临的重要课题,农业保险作为现代农业发展的三大支柱之一,是WTO框架下政府国内支持的主要举措。本文从理论与现实角度出发,论证了在我国建立政策性农业保险制度的必要性,分析了当前我国建立政策性农业保险制度面临的挑战,并结合我国实际,就政策性农业保险的模式选择、相关立法完善及具体运行等方面提出了对策与建议。     

Is China＇s Agricultural Sector Becoming More Productive？

<正>China's agricultural sector is,surprisingly, seeing quite a high rate of productivity growth. Most of this comes from technical improvements;however,farming ...     

Aim for a Unified,Open, Competitive,Orderly Markel——A Comment on China＇s Anti-Monopoly Law

Since its passage two years ago, China＇s Anti-monopoly law has helped to create a business environment that is internationally attractive. While the title entails an ＂Anti-monopoly＂ thrust, the emphasis realistically is on ＂Pro-competition＂. As China＇s economy continues to re- form and strengthen, global attention is increasingly being focused on it. Ultimately, a business environment that is seen as being fair, competitive, and open will help to drive industry ahead.     

Survey on Current Conditions and intention of Outbound Investment by Chinese Enterprises

Evatuation of Investment Environments and Policies
1. Evaluation of the openness of host countries The evaluation is made on the investment environments and opening degrees of the countries/territories receiving more Chinese overseas investments according to the flow directions of Chinese overseas investments.