养老服务专项资金绩效审计研究

为积极应对人口老龄化问题,党中央、国务院不断加大养老服务类专项资金投入力度,持续完善养老服务体系建设,而养老服务专项资金绩效的好坏与各个地区的养老服务体系建设的成效与质量息息相关.因此,对养老服务专项资金实施科学的绩效审计,能够使国家和社会更加深入地了解养老服务资金的使用情况和养老服务体系的建设情况.基于此,文章在界定养老服务专项资金绩效审计内涵的基础上,就其存在的问题以及解决问题的具体措施进行了理论探讨,旨在改进和完善养老服务专项资金绩效审计工作,提高专项资金绩效审计质量.     

"互联网+"背景下企业会计核算规范研究

"互联网+"时代的发展,给各个行业都带来了更多的机遇,在一定程度上促进了我国经济不断向前发展,对于企业财务管理的重点——会计核算来说,需要基于"互联网+"的时代背景下实现改革与创新.为此,文章针对相关内容展开了综合性的讨论与分析,首先阐述了"互联网+"下企业会计核算规范的重要性,其次列举了"互联网+"对企业会计核算规范的影响,探讨了"互联网+"下企业会计核算规范的问题,最后提出了优化措施.以期能够为企业会计核算规范提供更大程度的帮助.     

企业会计内部控制中存在的不足及改进方向

在现有市场经济体制中,国有和私有企业占据着主体地位.随着企业管理工作的不断发展,会计内部控制管理工作变得十分重要.做好会计内部控制相关工作,不仅有助于企业应对市场环境变化中的风险,还能有效强化企业整体的运行效率,促进企业更快、更好地发展.目前,企业会计内部控制工作存在一些问题,不利于企业的健康发展,文章主要结合企业会计内部控制的相关概念、改革必要性以及存在的问题,探究相应的解决措施和优化方案,以此推动企业的整体发展和进步.     

信息化环境下企业会计内部控制研究

信息技术的不断变革和发展,对企业管理提出了更高的要求.通过强化会计内控,能够帮助企业提升整体管理水平.信息化发展对内控产生了多方面的影响,比如控制环境、控制方式以及控制范围等,这些影响对企业造成了很大的挑战.基于信息化的背景,文章对内控进行了深入研究,通过分析信息化对内控的影响,总结出企业会计内控存在的问题,提出有效的解决措施,旨在推动企业更好地发展.     

Mortality,Human Capital and Persistent Inequality

Available evidence suggests high intergenerational correlation of economic status and persistent disparities in health status between the rich and the poor. This paper proposes a mechanism linking the two. We introduce health capital into a two-period overlapping generations model. Private health investment improves the probability of surviving from the first period of life to the next and, along with education, enhances an individual’s labor productivity. Poorer parents are of poor health, unable to invest much in reducing mortality risk and improving their human capital. Consequently, they leave less for their progeny. Despite convex preferences and technologies, initial differences in economic and health status may perpetuate across generations when annuities markets are imperfect.Additional support was provided by the National Science Foundation. Additional support was provided by the National Science Foundation.     

Piercing the Veil of Uncertainty in Transboundary Pollution Agreements

This paper addresses the question of how uncertainty in costs and benefits affects the difficulty of reaching a voluntary agreement among sovereign states. A measure of difficulty is constructed related to side-payments necessary to make an agreement a Pareto-improving move. Using a simple model, it is shown that uncertainty actually makes agreement easier.JEL classifications: Q5, H4, D7, D8An earlier version of this paper was presented at the Conference on Risk and Uncertainty in Environmental and Resource Economics, Wageningen, The Netherlands, June 2002.     

A simple search model of money with heterogeneous agents and partial acceptability

Summary. Simple search models have equilibria where some agents accept money and others do not. We argue such equilibria should not be taken seriously. This is unfortunate if one wants a model with partial acceptability. We introduce heterogeneous agents and show partial acceptability arises naturally and robustly. There can be multiple equilibria with different degrees of acceptability. Given the type of heterogeneity we allow, the model is simple: equilibria reduce to fixed points in [0,1]. We show that with other forms of heterogeneity equilibria are fixed points in set space, and there is no method to reduce this to a problem in R¹.Received: 4 September 2002, Revised: 23 September 2002JEL Classification Numbers: C78, E40.A. Shevchenko, R. Wright: We thank seminar participants at the Federal Reserve Bank of Cleveland, Indiana University, Purdue University, University of Toronto, the 2002 Midwest Macroeconomics Conference at Vanderbilt University, and the 2001 Conference on Economic Dynamics at the University of Essex. The National Science Foundation and the Federal Reserve Bank of Cleveland provided financial support. Braz Ministerio de Camargo and Gabriel Camera provided some helpful suggestions. Correspondence to: R. Wright     

Threshold models for trended time series

This paper presents the theoretical development of a new threshold autoregressive model based on trended time series. The theoretical arguments underlying the model are outlined and a nonlinear economic model is used to derive the specification of the empirical econometric model. Estimation and testing issues are considered and analysed. Additionally we apply the model to the empirical investigation of U.S. GDP.This paper is the result of work carried out for the author's Ph.D. thesis. I would like to thank Hashem Pesaran for his help, encouragement and insights during the preparation of this paper. I also thank Gary Koop and Sean Holly for helpful comments. Financial assistance from the Economic and Social Research Council is gratefully acknowledged.     

关于可持续发展理论与实践的若干思考

可持续发展理论与实践的深入有赖于在四个方面的重新认识：首先，可持续发展是观念性、战略性实践性的统一；其次，可持续发展是层次性与阶段性的统一；第三，可持续发展是区域性与综合性的统一；最后， 制度变革与创新是影响可持续发展的关键因素。     

Post OPA-90 Vessel Oil Transfer Spill Prevention: The Effectiveness of Coast Guard Enforcement

Although oil spills from tanker accidents receive the most publicity, most vessel spills are not the result of accidents but of oil transfer activities. We investigate determinants of the size of vessel oil transfer spills as well as the effectiveness of Coast Guard enforcement activities in reducing their size. Vessel out-of-water and in-water oil transfer spillage functions are estimated utilizing tobit regression and detailed data on individual vessel oil transfer spills as well as Coast Guard safety/environmental enforcement activity data for the 1991–1995 period. Our estimation results suggest that Coast Guard hull but not machinery inspections are effective in reducing both out-of-water and in-water spills; patrols by air, but not by boat, are effective in reducing out-of-water spills; but neither is effective in reducing in-water spills. The results also show that the type of vessel (oil- and non-oil-cargo), vessel characteristics, vessel operations, weather/visibility conditions, and waterway type are determinants of post OPA-90 vessel oil transfer spills.