中国制造业上市公司多元化经营与企业价值研究

上市公司多元化溢价或折价问题一直是学术界研究的焦点,本文选取上市的704家制造企业作为样本空间对这一问题进行分析,发现定性上可以认为多元化有利于企业价值的提升,但是在定量上来看这种提升无法通过显著性检验,而且不同的衡量多元化的指标与不同的衡量企业价值的指标之间得出的结论很可能不同,因此如何选取相应的衡量指标应该是相关研究的首要问题。     

循环经济的资金循环障碍及其对策分析

本文基于我国国情分析了循环经济实施的资金循环障碍,提出解决路径,并分析对经济发展的影响。低价甚至无价使用资源环境,不仅导致资源快速耗竭和生态环境恶化,而且客观上阻碍了知识经济的发展。实施刺激循环经济的积极财政政策,不仅对缓和资源消耗过快和环境问题是必要的,而且对促进产业结构调整,扩大就业,增强企业国际竞争力等当前我国经济面临的紧迫问题的解决有积极意义。     

贸易开放度与中国经济增长关系的地区差异研究

为了探求中国的开放政策是否促进了经济增长，以及开放政策对不同区域的作用是否存在差异，本文在相关文献回顾的基础上，运用中国大陆地区28个省、自治区和直辖市（海南、重庆、西藏除外）1984-2004年的相关数据，采用Panel Data模型对贸易开放度与中国经济增长的关系问题进行了实证研究。研究的结论认为开放的对外经济贸易政策促进了中国的经济增长；井且通过研究发现这一促进作用存在着地区差异，对于中西部地区来说，促进作用更大。     

对商誉的再探讨

商誉是无形资产中最为特殊的组成内容，过去人们封其性质和构成有不同的看法。在知识经济时代的今天，无形资产的性质和范畴认识得到深入，商誉的构成内容与无形资产的泉多组成内容有很多相同之处，商誉的实质就是多项未入账无形资产的总和。商誉的确认与计量问题也就转换为对企业自创无形资产的确认与计量，知识经济下应确认和计量对描述企业财务状况起关键作用的自创无形资产。但在不确定和充满风险的经济环境下，应积极稳妥地确认自创无形资产。自创无形资产的计量可按不同特点选择采用成本基础定价法、市场基础定价法、经济定价法。     

好风凭借力送我上青云--记虎门借力服装跃居全国千强镇之首

虎韵霓裳羽衣曲,十载激情谱华章M 11月,中国(虎门)国际服装交易会将迎来它的十岁华诞,一个激动人心的消息像一份不期而至的大喜贺礼在她的生日到来之际传来--国家统计局公布最新测评结果,全国综合实力千强镇名单新鲜出炉,虎门荣登榜首!     

外资银行在拉美国家银行改革中的作用

20世纪80年代末至90年代初,受“华盛顿共识”影响,拉美国家开始了大规模的银行私有化改革。1994年末的墨西哥金融危机之后,为了缓解危机和提高银行经营效率,多数拉美国家在银行私有化改革中积极鼓励外资银行进入。对于新兴市场国家而言,盲目地西化,照抄照搬发达国家的经济模式不利于本国经济的健康发展。只有依据经济规律,根据本国实际采取适合自己发展水平和管理水平的金融体系,各个经济要素才能实现最优配置和利益的最大化。     

The choice of policy instruments for the control of carbon dioxide emissions

Increasing concern in scientific and policy-making circles about the possibility of global warming induced by the accumulation of CO₂ and other greenhouse gases in the atmosphere has promoted the consideration of policies to limit emissions of these gases. This paper gives an overview of policy instruments targeted at the control of CO₂ emissions, including the command-and-control approach, energy taxes, carbon taxes and tradeable carbon permits, with special attention being paid to the economic instruments.     

The economic law of population distribution and migration

"The economic law of population distribution and migration has been studied chiefly based on the Chinese situation. The distribution and development of productive forces decide the distribution and migration of population, and in turn, the latter influences the former. The population distributions in three different stages of social development, namely agricultural, industrial and information society, are described. A new concept in population economics is introduced, i.e. population economic density, which is different from the concept of population density. The formula of population economic density is P(population)/R(resources). Many kinds of migration are analysed, and it is believed that the main efficient cause of migration is economy."     

A development model of developing economies with capital and knowledge accumulation

This study suggests a model of economic development which treats knowledge accumulation as an endogenous variable. It examines possible dynamic processes in an economic system which accumulates knowledge from developed nations. We describe the dynamics of the system by the interactions of three variables—economic conditions, level of knowledge, and openness. The introduction of openness as an important endogenous variable is due to the fact that the development model considered here is primarily concerned with the economic dynamics of the People's Republic of China. We are especially interested in nonlinear phenomena such as catastrophes and limit cycles. We show that small shifts in political policies may result in great social structural changes.The author is very grateful to two anonymous referees for important comments and to an anonymous referee for linguistic help.     

现代物流继续教育实践与探索

现代物流继续教育作为一种新的物流人才培养模式，引起了企业界、高等院校的重视，并进行了广泛的探索和实践。本文在现代物流继续教育的实践基础上，对相关问题进行了探讨。