工业园区的物流建设

通过对我国工业园区的介绍,按物流活动特点对工业园区进行分类;介绍了我国工业园区的物流状况并提出提高园区物流水平的建议。     

现代服务业：上海经济增长的新动力

本文通过经济增长弹性与就业弹性两个指标,对上海"十一五"规划中提出将优先发展的现代服务业及其主要子行业在上海经济增长中的作用进行了研究。分析认为目前上海第二产业与第三产业对经济的拉动力相当。而现代服务业的拉动力大于传统服务业。近年来,现代服务业的就业弹性均值较大,同时弹性的波动变化很大,这是上海GDP就业弹性近几年波动增大的主要原因。同时,通过对现代服务业中主要子行业的分析,发现现代服务业子行业间就业弹性的变动有着高度的正相关,这将增加现代服务业就业弹性波动对于上海GDP就业弹性波动的影响。     

企业并购会计处理方法的研究

伴随着市场经济的发展成熟,市场竞争日益加剧和激烈,而作为市场主体的企业欲在激烈的市场竞争中生存和发展,一般通过内部扩充和外部扩张而运行,而并购则是企业外部扩张最迅速、最典型、最重要的方式。而全球经济一体化的加速发展,中国的企业并购也愈来愈频繁。本文拟对企业并购传统会计处理方法及其新理论作初步的探讨。     

Do homeowners achieve more household wealth in the long run?

Despite the public’s faith in homeownership as a vehicle for wealth creation, there are surprisingly few empirical studies of the independent impact of homeownership and its duration on household wealth accumulation. This paper provides the first empirical evidence that homeownership, after controlling for other drivers of wealth accumulation, is positively and significantly associated with wealth accumulation over time. Using the Panel Survey of Income Dynamics, it examines the influence of housing tenure choices between 1989 and 2001 on household net wealth levels in 2001 after controlling for initial wealth in 1989, location, income, education, and other family and personal characteristics that might influence the rate of wealth accumulation. Importantly, the models used also control for the tendency of households to accumulate wealth between 1984 and 1989 (five years prior to the studied period). This approach is used to address the possibility that an unobserved variable—the propensity to save or accumulate wealth—may be associated with both the probability and duration of homeownership and the rate of wealth accumulation. All else equal, those who owned homes and owned for longer periods of time had significantly higher household net wealth by 2001. These results are compelling because house price appreciation over the period was near its long-run average while stock gains were above and real rent increases below their long-run averages. Hence, the findings are suggestive of a positive influence of ownership over long periods on net wealth, even during a period when alternative investments produced higher than normal returns and rents grew slowly. This is especially important because the overwhelmingly majority of households do not sell their homes shortly after buying them. In our sample, those who became owners typically owned for 7 years. Furthermore, most households that bought during a period of declining real home values in the early 1990s continued to own their homes for at least eight years and came out well ahead of those who did not own.     

企业评价创新——从绩效评估到基于战略聚焦的价值管理

新经济时代的企业环境促使企业管理战略发生了巨大变化,同时又为企业组织与运营模式的创新提供了先进手段。在这种环境下,传统绩效评价模式呈现出诸多方面的缺陷和不适,因此必然要求相应的改变。本文分析了企业绩效评价的研究现状,探讨绩效管理的发展趋势,最后就两种面向战略聚焦的价值管理模式进行评述。     

供应链中双方供应的竞争和合作博弈研究

针对当前供应链中供应方面存在的相关局限性。构造了双方供应和制造商之间的博弈模型。该模型主要特点是双方 供应之间的二阶段博弈所形成的质量和价格策略。在此条件下制造商和供应商之间进行讨价还价。以分配整体利润。指出了供 需双方在讨价还价时存在惟一的子博彝精炼纳什均衡。     

图书业逆向物流及其绩效模糊综合评价

随着人们环保意识的增强，逆向物流也逐步受到各行业的重视。图书逆向物流作为逆向物流中的一种，有着自己不同于其他物流企业的独特地方。绩效评价是企业计划和控制的有机组成部分，因此建立起能对图书业逆向物流进行精确衡量的标准，可以正确判断企业的经营管理状况，完善和提高逆向物流管理水平，从而提高企业的整体效益。论文阐述了图书逆向物流的特点及其流程，并且通过对图书逆向物流绩效评价指标的分析与选择。结合模糊数学中的综合评价方法建立图书逆向物流绩效综合评价模型。     

森林生态效益价值会计核算研究

森林生态效益是有价值的无形资产,这些价值不仅可以计量,而且应作为会计核算的对象。随着人们日益关注环境问题,营林企业应该将纳入企业会计核算的范围。本文着重研究了不同性质的营林企业如何进行森林生态效益价值的会计核算。     

Across-the-Curve Credit Spread Indices

We design a novel across-the-curve credit spread index, AXI, a measure of the recent cost of wholesale unsecured debt funding for publicly listed US bank holding companies and commercial banks. AXI, a benchmark for bank lending and risk management, is the weighted average of credit spreads for unsecured debt instruments with maturities ranging from overnight to five years, with weights that reflect both transaction and issuance volumes. We provide illustrative output of the bond-based component of AXI. By widening coverage to include all corporate debt issuers, we also build a financial conditions index (FXI).     

构建全球领先的碳中和转型金融(下)

在构建零碳金融体系过程中,我国可以充分借鉴在绿色金融发展中积累的丰富经验,不断加强与国际领先零碳金融经济体的沟通交流,利用现存绿色金融市场的规模及生态,利用政策和市场相结合的体制优势,以碳中和目标为核心,不断完善我国金融市场建设,逐步提升绿色金融数字化基础设施建设水平,高标准、系统化、生态化、数字化地推进金融机构对碳中和目标的支持,坚持改革创新、提质增效,实现经济、科技与金融的和谐共赢。