关于藏传佛教中国化的几点思考

中央第七次西藏工作座谈会进一步明确了西藏宗教工作总体要求:“必须坚持我国宗教中国化方向、依法管理宗教事务”。本文认为坚持藏传佛教中国化方向,必须在藏传佛教教义阐释和藏传佛教代表人士的教育引导上下功夫。教义阐释要服务于国家利益,确保政治上自觉认同;融汇于中华文化,确保文化上自觉融合;交融于当今社会,确保社会上自觉适应。教育引导必须将反对分裂维护统一主题贯穿始终,必须以政治共识教育为核心,必须以文化认同教育为基础。     

单供应商——单销售商两级供应链批量模型及算法研究

针对单供应商-单销售商两级供应链,建立了“批对批”、等量延迟送货和等量非延迟3种生产-补货模型,研究了供应链上下游企业在集中式决策和分散式决策下的最优决策策略.给出了各种情形下供应商和销售商各自的最优决策以及与之相对应的库存水平和供应链系统总成本函数.最后通过数值仿真实验分析了模型的最优解特性并对结论做了进一步的说明.     

荷兰公司所得税方面的特色税制

本文向中国对外投资者介绍了荷兰公司所得税制度。文章主要分为两部分:第一部分重点介绍中国投资者投资荷兰所关心的荷兰公司所得税的相关问题,包括参股免税、合并纳税、亏损的处理以及某些税收优惠;第二部分重点介绍中国投资者通过荷兰向第三国投资的税收筹划问题,即荷兰中介公司的税收问题,包括荷兰的控股公司税制、融资架构和税收协定网络等。     

Changes in the value relevance of accounting information over time: Evidence from the emerging market of China

We investigate the changes in the value relevance of accounting information among Chinese firms over the past two decades, during which accounting reforms are launched to provide decision makers with increased disclosure and higher quality financial information. We also investigate the factors that differentiate firms showing significant value relevance improvement from firms showing little improvement. We find increases in the value relevance of some financial variables and decreases in others, which suggests that accounting numbers help to explain the pricing process of stock shares although at different levels. In addition, we find that value relevance improvements are more pronounced for smaller firms, firms with lower growth rates, and those with greater asset tangibility. We also document that value relevance improvements are generally lower in an exuberant stock market. These results have implications for a variety of information users and policy makers in emerging countries which are reforming their accounting systems.     

谈服务外包人才培养对高校毕业生就业的推动作用

服务外包的出现与发展,能够有效缓解社会就业压力、能够大力提高企业生产效率。尤其是在有效解决高校毕业生就业问题上,有着积极的推动作用和现实意义。如何让外包企业吸纳更多的优秀高校毕业生,是值得研究和关注的课题。     

平价时装店身处繁华地段的原因——论ZARA销售部门的区位选择

西班牙跨国服饰公司INDITEX的旗舰品牌ZARA,以其优秀的品质和低廉的价格迅速俘获了很多年轻人的心。然而,售价低廉的ZARA却都将专卖店开在租金高昂的高档商业区和繁华的交通枢纽地段,而且每家店铺的占地面积都非常大。从ZARA服饰的品牌特点来看,其销售部门的区位因素主要有繁华地段交通便利、人口密集、经济发达、对新事物的接受力高以及周围品牌的对比效应显著等。可见,ZARA销售部门的区位选择是符合区位选择理论的。     

河北省利用外资的成效和对策

河北省利用外资已走过了 2 0年的历程。 2 0年来 ,外资在河北的经济建设中发挥了重要作用 ,收到了突出的成效。但由于河北软、硬环境的限制 ,河北利用外资的水平还不高 ,不能满足河北经济发展的需要 ,应采取有效的对策 ,更好地利用外资。     

ANTI-POVERTY EFFECTIVENESS OF THE MINIMUM LIVING STANDARD ASSISTANCE POLICY IN URBAN CHINA

Since its inception 15 years ago, the Minimum Living Standard Assistance (MLSA) has served as a last resort for China's urban poor. Using national household survey data, this study provides updated evidence on the participation rate, receipt amount, and anti-poverty effectiveness of MLSA. Families eligible for MLSA make up 2.3 percent of the urban population, but only about half of them are actual beneficiaries. City MLSA generosity and household entitled benefit amount both positively correlate with participation rate and household receipt amount. MLSA lowers the poverty rate somewhat, but substantially reduces the poverty gap and severity for its eligible participants. Nevertheless, the poverty reduction role of MLSA is restricted by its partial coverage and delivery. Consequentially, poverty remains a serious problem for MLSA's target population. The anti-poverty effectiveness of MLSA can be strengthened by full coverage and delivery of benefits and by paying special attention to disadvantaged subgroups.     

建立企业内部控制机制的思考

介绍了内部控制理论的发展过程,内部控制着力点及协调机理。认为要从把握受权度、提高受控度、规范控制制度三个点着力;注意控与被控矛盾的协调,控点为控面的结合;控制与创新相依。     

An empirical study of bank efficiency in China after WTO accession

This paper documents the technical efficiency of Chinese banks over 1999–2010. With stochastic frontier analysis, we find that Chinese banks are about 18% more efficient in generating lending assets than profits. We also observe an upward trend of bank efficiency after China's entry to WTO in 2001. The improvement of bank efficiency is most prominent for the largest banks with substantial state ownership. We also find that majority state-owned banks are least efficient; well capitalized banks are less efficient; bank efficiency decreases with bank size at the lower end, but banks gain efficiency and realize economies of scale when bank size grows large enough; more fee-generating business reduces efficiency; better management improves efficiency.