浅析坏帐准备计提

文章对企业财务坏帐准备的计提原则、方法及比例等进行了分析，并指出应适当放宽对坏帐准备计提方法和比例的限制。     

浅谈二手房转让

“二手房”通常是指再次买卖交易的住房，个人购买单位自建住房，经济适用房及竣工的商品房，办理完毕产权证后再次交易上市买卖．这些住房都被称为”二手房”。一、当前在房地产买卖中的钱款交割方式 第一种，买卖双方直接交接。就是购房人与房主谈妥成交价格并签好买卖合同后．购房人将钱存在存折上，在约定时间同房主到房地局办理房产过户手续；在完成房产过户之后，购房人与房主一同到开户银行将钱存入房主的账户。     

浅谈森林病虫害的预防和治理

近几十年来中国森林病虫害的发生面积逐年递增，危险性病虫害不断出现。对中国森林病虫害日趋严重的主要原因进行了分析，并在此基础上，分析了中国森林病虫害防治将要面临的形势及其应采取的对策。     

我国发展消费信贷的策略取向

自中国人民银行发布《关于开展个人消费信贷业务指导意见》之后,消费信贷成为经济生活中的新亮点,也成为商业银行竞争的新焦点。但是在我国,消费信贷毕竟是一项新业务,能不能得到多数消费者的青睐,商家企业如何密切配合,怎样建立起既启动消费又防范风险的消费信贷体...     

Low Carbon Development： Challenges for China as a Rapidly Industrializing Developing Country

I. Rapid Industrialization and Need for Low Carbon DevelopmentIndustrialization is characterized by a rapid process of urbanization, construction ofinfrastructure,and transitionfromlaborto capitalto knowledgeintensiveindustrialstructures.Iftheseindicatorsareused,itisevidentthatChinaisstillin theearly stagesofindustrialization.In 2003,GDPpercapitaexceeded US$1,000 forthefirsttimein history (NBS,2004).Despiteshortages ofelectricity and increases in theprices ofraw materials such as steelan…     

Analysis of High Frequency Data in Finance: A Survey

This study examines the use of high frequency data in finance, including volatility estimation and jump tests. High frequency data allows the construction of model-free volatility measures for asset returns. Realized variance is a consistent estimator of quadratic variation under mild regularity conditions. Other variation concepts, such as power variation and bipower variation, are useful and important for analyzing high frequency data when jumps are present. High frequency data can also be used to test jumps in asset prices. We discuss three jump tests: bipower variation test, power variation test, and variance swap test in this study. The presence of market microstructure noise complicates the analysis of high frequency data. The survey introduces several robust methods of volatility estimation and jump tests in the presence of market microstructure noise. Finally, some applications of jump tests in asset pricing are discussed in this article.     

浅析如何加强公路工程成本控制工作

公路工程成本控制,就是对公路工程建设所消耗的人力资源、物质资源和费用开支,进行指导、监督、调节和限制,及时纠正将要发生和已经发生的偏差,把各项生产费用控制在计划成本之内,以保证既定目标的实现.公路工程成本控制是公路养护会计核算的重要内容,在公路事业管理工作中,成本控制与管理具有相当重要的战略地位,是施工管理过程中的重要...     

Sustaining Economic Growth in China under Energy and Climate Security Constraints

I. Introduction China has impressed the world with a nearly constant two digit rate of economic growthover the past quarter of a century. For the first 20 years in the twenty-first century, the national target is to quadruple the size of the economy. However, the growth target is under increasing security concerns from the perspective of energy supply and climate change. As both energy supply and global warming are of global and strategic significance with clear implications for national econ…     

Discussion on the Improvement of Management System of Government＇s Non-tax Revenue

With the establishment of the aim of public finance, the non-tax revenue management causes extensive concern of both academy and government in recent years, around which the policy of fee-to-tax reform and income-expenditure going different ways etc. was launched. How to manage the non-tax revenue, which constitutes an important part of the public revenue, plays an important role in the rationalization of public revenue and the building of the public finance system. This paper uses international experience as reference to analyze the situation of the current non-tax revenue management, and the innovation of non-tax revenue management mode from both theoretical and practical aspects.