对银行营业网点存款盈亏的分析

该通过对银行某一时期的经营成果进行分析，建立营业网点存款盈亏的计算模式，以此考核营业网点的经营管理水平。     

State-owned enterprises going public The case of China

Public listing is a key reform measure for large state‐owned enterprises (SOEs) in China. We find evidence that public listing lowers state ownership significantly, lessens firms’ reliance on debt finance, and allows firms to increase capital expenditure, at least temporarily. We also find that ownership structure affects post‐listing performance. However, we find no statistical evidence of a positive effect of public listing on firms’ profitability. We suggest alternative interpretations of the last finding.     

北京迎战夏季“电峰”

入夏以来，北京出现持续高温天气，酷暑难耐．导致电力负荷急剧上升。当千家万户在享受空调的清凉时。却很少有人能够真正意识到目前北京电力供需状况的严峻性．清楚地了解我们轻松用电的背后．市委市政府及有关部门为此付出的艰辛和所做的大量卓有成效的工作。实际上．北京早已打响缓解电力供需矛盾，安全迎峰度夏的“战役”。     

会计监督与审计监督的不可替代性与互补性研究

会计监督与审计监督虽然同属于经济监督体系,但是又有各自独立的体系,它们在经济监督中所产生的作用有所不同。本文从企业内部的角度探讨了会计监督与审计监督的不可替代性和互补性,明确了两者的关系,才能为企业内部开展经济监督提供可靠的依据。     

利用规划放线成果修测城市地形图

一种根据规划放线验线成果修测地形图的方法——内业修测法，它可以及时反映城市地形地物的变化，保持地形图的现势性，较之传统的修测方法省时、省力、经济。     

简析内幕交易罪中犯罪主体的认定

为了规范证券市场，维护投资者的合法权益，我国立法机关加强了对内幕交易犯罪行为的惩处，理论界对内幕信息、犯罪主体的界定等一些具体问题有较大争议，本文对这类问题在一定程度上进行了探讨。     

Rural taxation and government regulation in China

This paper places the problem of Chinese rural taxation in the context of government regulation and seeks to present an integrated theoretical framework of Chinese rural development in the past two decades. Our theoretical framework reconciles the seemingly contradictory facts that the average level of rural taxation relative to rural net income did not increase quickly from 1990, but rural taxation became a very serious problem in this period. Our findings suggest that this is in large part due to increases in rural income disparity from 1990 and uneven tax distribution among different income groups. We argue that differentiated enforcement of government regulations such as grain procurement and birth control play an important role in the rural taxation problem, and more generally, the problem of local government expansion and rising rural income disparity. The empirical findings support our hypotheses.     

Contagion or Inductance? Crisis 1997 Reconsidered

We provide the simple example of a refinancing game with incomplete information, where the lack of transparency is both necessary and sufficient for the propagation of local financial distress across disjoint financial networks. JEL Classification Number: F4.
And the truth shall make you free. John 8: 32     

中国的对外贸易盈余失控了吗——来自中国1995年1月到2007年10月月度贸易数据的证据

本文以中国1995年1月~2007年10月月度进出口贸易数据为样本,依据理论模型的推导,采用较简洁的Engle&Granger协整关系方法论,对全样本和以2001年12月为界的两个子样本:1995年1月~2001年11月与2001年12月~2007年10月分别进行了协整检验,且对两个子样本在协整回归的基础上建立了误差修正模型(ECM)。我们得出如下结论:无论对于全样本还是两个子样本,我们发现中国月度出口和进口之间的协整关系都是存在的。中国的贸易盈余并没有失控,经常账户的跨期预算约束并没有被违反。     

基于RFID技术的末端产品信息管理研究

对末端产品的处理一直是学术界关注的问题，文章将RFID技术引入末端产品的物流信息管理，跟踪产品的整个生命周期，记录产品维修、报废、更换等信息，这些信息将减少末端产品的检测环节并有助于末端产品处理方法决策的制定，从而提高末端产品物流的效率。