高校会计监督与会计服务的关系

会计监督是会计法赋予会计人员的一项职责。会计服务则是根据时代的发展,对会计人员提出的一项新的要求。正确处理两者关系是高校落实财经法规制度、维护经济秩序与推进经济建设、为教学科研提供保障的重要问题。本文结合对社会主义核心价值观的认识,通过对会计监督与会计服务的关系分析,再认识会计监督与会计服务的具体内涵,提出了正确处理会计监督与会计服务关系的途径和要求。     

加强高校科研经费财务监管工作对策探析

高校科研经费管理是科研工作持续健康发展的重要保障,财务监管工作是科研经费管理的重要组成部分。针对高校科研经费财务监管工作中存在的薄弱环节,文章从分析高校科研经费管理和使用中存在的问题及其危害性入手,探求原因,提出加强高校科研经费财务监管工作的对策。     

Analysis of nutrient content and assessment of economic value for major salt-tolerant plants in coastal areas： a case study of Dongying City, Shandong Province

Salinization of soil is a worldwide problem concerning resources and ecology, especially serious in coastal areas. Testing of 26 sorts of data or parameters are carried out on leaves of 22 plant species （in 24 plant variety） of existing main salt-tolerant plant of the Yellow River Delta region. Data or parameters include the following elements： contents of K^＋, Na^＋, Ca^2＋, Mg^2＋ and Cl^-, contents of protein, fat, total energy, ash and contents of 17 amino acids. The results show that these tested plants have economic values. For example, according to their uses, they can be divided into edible plants, forage plants, medicine or health plants, and some of them can be used for multipurposes. These plants have played important roles in the sustainable utilization of plant resources in coastal areas. This paper has taken evaluations on the economic uses of salt-tolerant plants and given suggestions for saline soil improvement and resource utilization in coastal areas. Based on the results of investigation and experiments, we suppose that the salt-tolerant plants in coastal areas can be grouped into 9 main groups according to their economic value： pioneer plants for saline land improvement, medicine, edible and forage plants, industry material, forestation, breeding material, energy plants and eco-tourism resources.     

发展海南空中旅游的思考

海南独特的人文地理条件适合开展形式多样、内容丰富、特色鲜明的空中旅游,空中旅游市场潜力巨大。海南发展空中旅游,要深入研究论证,精心制定空中旅游发展战略;建立和完善低空空域管理和空中旅游管理相关法规;以发展直升机旅游为重点,循序开发空中旅游市场;与无居民岛开发相结合,与海洋旅游相互促进以及预防空中旅游对生态的负面影响等。     

从东亚金融合作看人民币的国际化

2008年国际金融危机以后,我国加快了人民币走向国际化的进程,这既是我国综合实力不断提升和对外开放不断深入的必然趋势,也是提高我国在东亚货币金融合作中的地位和作用的必然要求。我国要安排好人民币国际化的推进顺序,使人民币的国际化进程与我国的宏观调控能力、金融市场发育程度相适应,以期将人民币国际化的风险降到最低,并使我国在东亚金融合作中发挥出应有的积极作用。     

秸秆成型燃料技术规模化推广的政策建议

通过对秸秆成型燃料技术规模化推广的可行性分析，对我国秸秆成型燃料技术现状进行了简要的介绍，提出了该项技术已经到了可以产业化推广的阶段；分析了该项技术在推广中的一些障碍，并对在农村推广中的问题进行研究，提出了政策建议。     

人民币汇改后汇率对不同贸易方式进出口的影响

人民币汇改以来,人民币汇率已升值20％,文章通过实证分析研究人民币升值对不同贸易方式的影响。研究结果表明,人民币升值贸易顺差继续扩大,而加工贸易是我国贸易顺差的主要来源,汇率对一般贸易的影响大于对加工贸易的影响,文章从几个方面分析了原因,并提出了建议。     

Growth accounting for a technology follower in a world of ideas: The case of Singapore

We account for the sources of Singapore's growth by being explicit about the channels through which Singapore benefits from international R&D spillovers. We find that 61.5% of Singapore's real GDP per worker growth over the 1970–2004 period is due to multifactor productivity growth. More specifically, 52.1% of the growth is explained by an increase in the effectiveness of accessing ideas through improvement in Singapore's educational quality as well as increases in machinery imports and foreign direct investment from the G5 countries. Taking account of technology transfer raises the average rate of return to capital to 12.5%.     

城市圈战略中的政府功能——以武汉城市圈战略实践为例

当代中国的经济和社会正处于全方位、多层次的结构大变动时期,从经济结构到政治结构,从宏观到微观,这一结构变动决定了未来中国社会经济发展的走势与状况,同时由相关的社会经济活动引发的空间需求,反映到城市发展上,使大城市、特大城市在地区发展中扮演着越来越重要的角色,城市     

Industrial Diversification and Its Impact on Productivity Growth in Taiwan's Electronics Industry*

The present study attempts to link plant‐level production diversification to productivity growth in Taiwan's electronics industry. An account of the role of the Taiwanese government over the last 2 decades leading to the take‐off of its electronics industry is briefly discussed. We reviewed production activities of more than 20 000 Taiwanese electronics plants during the period 1992–1999. In an inter‐industry comparison, we find that at the four‐digit and seven‐digit industry levels, Taiwanese electronics production plants exhibit a significantly higher degree of product diversification than plants in the manufacturing sector as a whole. Econometric results positively identify diversification as a source of significant productivity growth across all electronics plants classified in the related industry groups.