运用价格机制提高工业用地利用效益——以重庆工业用地价格调节方案研究为例

土地是工业生产活动最基本的生产要素之一,价格机制是土地使用权市场机制体系的核心。在土地产权明晰的条件下,运用价格机制能有效提高工业用地利用效益。     

China:Take a Bath in Foreign Exchange Reserve

Foreign exchange reserves reached a new high According to the latest report, China's foreign exchange reserves rose to US$1.76 trillion by the end of April,high- er than the rest Northeast Asian countries combined together.China's reserves has     

MINISTER OF AGRICULTURE： ＂China Won＇t Let her Bread and Butter in Others＇ Hands＂

Grain production： strategic industry to maintain sociat stability
Q： What is the grain issue of China？     

《企业财务通则》解读之六 第六章 收益分配

<正>《企业财务通则》(以下简称《通则》)第六章主要规范企业的收益分配。所谓收益分配是指企业实现的净利润如何在投资分红和再投资之间进行分配,《通则》从企业收入管理、股权投资收益的处理、年度亏损的弥补、年度净利润的分配以及其他要素参与分配等几方面做了具体规定。一、企业收入的管理收入包括企业销售商品收入、劳务收入、利息收入、使用费收入、租金收入、股利收入以及投资者、经     

Ownership and production efficiency: Evidence from Taiwanese banks

In the early 1990s, Taiwan began her deregulation trend in order to enhance competition and economic efficiency across all industries. We derive a theoretical framework to predict possible rankings in technical efficiencies of public, mixed, and private banks. A panel data set with 43 Taiwanese banks during 1997–1999 is used for empirical analysis. We then apply a translog distance function to estimate technical efficiencies. The relationship between technical efficiency and government shareholding is also examined. Empirical results show that a public bank in Taiwan can improve its technical efficiency by mixed ownership at a diminishing rate. Moreover, banks in Taiwan on average performed worse after the 1997 Asian financial crisis.     

Pricing multi-class network services using the Shapley Value

This paper investigates pricing issues in class-based networks. Classes of packets having lower impatience and longer average delay receive monetary compensations. The inter-class price differential is determined by the inter-class compensations. The paper also presents rules for allocating network resource to each class. The corresponding payoff (disutility share) for each class is driven by the Shapley Value of the associated cooperative game.     

《企业财务通则》解读之一 第一章 总则与附则

<正>企业财务是指企业在生产经营过程中客观存在的财务活动及其体现的经济利益关系。财务活动主要包括企业筹资、投资、利润分配等。现代企业是多边契约关系的总和,在企业财务活动中,往往体现着各种财务关     

会计信息失真的原因及对策

治理会计信息失真一要建立现代企业制度及监督制度,改革人事管理制度。二要强化内部制度建设,同时要为会计人员依法履行职权提供法律及制度上的保障。     

城市风貌审美的价值取向

俄国十九世纪杰出的思想家、文学家车尔尼雪夫斯基曾经提出过一个著名命题美即生活。他认为在人类的生活中普遍存在着美,审美是人类的一种天然的本性。因为人的一切活动都由一个原则出发:怎样做更愉快,人就怎样做。[1]马克思认为,人同动物的本质区别在于