北京市无公害农产品、绿色食品和 有机农产品的现状分析和发展对策

无公害农产品、绿色食品和有机食品是目前农产品认证的主要类型。近几年,北京市"三品"发展稳步上升,取得了较好的经济、社会和生态效益。但是也面临一些困难,如生产者的积极性、农户的生产组织形式、生态价值的体现以及品牌公信力的提升等问题。因此,该文提出了启动生态补偿,发展专业合作经济组织,增加投入等对策,以推动"三品"健康持续快速发展,使其生产规模在郊区农产品中比例不断提高,从而促进北京农业向品牌化和生态化提升。     

Effect of Cross-Border E-Business Policy on the Export Trade of an Emerging Market: A Dynamic Study of Institutional Support to Cross-Border E-Business at Chinese Pilot Cities

Policies to offer institutional support to cross-border E-business are processed in the development of export at emerging markets. This research estimates the effect of institutional support to cross-border E-business on export trade in an emerging market by a difference-in-difference model. It is found that the institutional support to cross-border E-business at the pilot cities had a positive effect on export trade. Further, a decision tree of predictions to export is developed, based on the cross-border E-business policy and regional economic factors shown to have effect on export, and the complex network of interconnections across the cities in different conditions is revealed. The estimation of probability for export increase based on the effect of cross-border E-business policy is further performed by Bayesian model. This research can be helpful to policy makers and business administrators in understanding the effect of cross-border E-business policies on export at emerging markets.     

Impact of Terrorism on Cross-Border Mergers and Acquisitions (M&As): Prevalence,Frequency and Intensity

This paper contributes to the literature on the impact of terrorism on international business by focusing on the specific case of cross-border mergers and acquisitions (M&As) using bilateral data for 59 countries over the period 2000–2011. We are interested in the following set of questions: (a) the impact of source and host country terrorism on bilateral M&A flows using various measures of terrorism (i.e. prevalence, frequency and intensity); (b) whether terrorism affects developing countries differently; (c) whether good institutions in developing host countries can offset the negative effects of terrorism; and (d) whether terrorism incidents in a particular economy has negative spillovers to its neighbors. To preview the main conclusions, we find that an augmented gravity model fits the data well. While the occurrence of terrorism in either the host or source does not appear to have any impact on bilateral M&A, the frequency and intensity of terrorist attacks significantly deter M&A flows, especially in the latter. We also find that good institutions negate the impact of terrorist attacks in the developing host country. There is also some evidence that regional spillovers reduce M&As in the host country.     

建立经济责任审计质量体系浅探

审计质量是经济责任审计工作安身立命、赖以生存、健康发展的关键,是审计人员思想素质、政策水平和业务能力高低的集中体现。经济责任审计质量的高低直接影响审计权威的树立和职能作用的发挥。本文就建立经济责任审计质量体系谈点粗浅的看法。 首先,端正认识,树立正确的经济责任审计观念。经济责任审计不仅仅是一项单纯     

电力发展要高度重视电网调峰问题

随着我国电力供需矛盾缓和、低用电水平下的买方市场基本形成,国民经济和社会发展对电力供应的质量逐步提高,大多数电网峰谷差逐步加大,电网调峰已经成为电力工业结构调整的重大战略问题.电网调峰涉及体制、机制、政策和技术等方方面面.所以,解决电网调峰问题也必须按照系统工程的方法,综合分析其成因,探索系统的解决方法,切不可头痛医头,脚痛医脚,只见树木而不见森林.     

两型社会建设研究述评

在人类生存和发展总体环境日益恶化的今天,两型社会的提出具有重要的意义,它将产业结构调整和经济增长方式转变结合在一起,对我国经济和谐发展,落实科学发展观具有重要意义。目前国内关于两型社会的研究主要集中于两型社会的内涵和本质、消费方式变革、工业化战略举措、产业结构调整以及环境保护等上,研究还不够成熟,比较凌乱,深入研究具有重要意义。     

试论循环经济

自从20世纪90年代确立可持续发展战略以来，发达国家正在把发展循环型经济、建立循环型社会看作是实施可持续发展战略的重要途径和实现形式。学术界也从不同角度加紧研究。但是与知识经济相比，当前我国对循环经济的敏锐明显不够。笔者结合可持续发展和生产之间关系，对循环经济作进一步的探究。     

为生态农业辩疑

本文从我国的生态农业与国内外农业的对比分析入手、阐明了我国生态农业的概念内涵和主要特征,澄清了一些模糊认识,为我国生态农业的发展提出了明确方向。     

ERP系统环境下企业内部会计控制体系结构的构建研究

ERP系统在管理控制上所具有的先进性、集成性特点,对企业内部会计控制体系提出了创新需求。本文从会计控制观念、控制方法、控制模式、会计人员知识结构四个方面分析了构建内部会计控制体系的创新需求;并且从整合业务流程和会计流程的视角设计了一个通用的三层内部会计控制体系结构模型,并分析了模型的控制机理。     

全面改善农村支付环境:金融业科学发展的必由之路

本文首先回顾了人民银行开展农村支付环境建设以来取得的成效,分析了当前农村支付服务环境建设中面临的机遇与挑战.在此基础上.提出了改善农村支付服务环境的六项举措.