不确定性、财务状态与财务行为

本文认为不确定性是主观和客观的不同状态,风险是主观认识偏离客观状态的结果。财务的功能就在于如何正确分析、识别财务状态,相机选择财务行为,使财务行为与财务状态保持动态协调一致,以保持财务政策的时间一致性。     

Firm Responses to Income Inequality and the Cost of Time

The full cost of shopping includes the cost of the shopper's time.When that cost increases, stores have incentives to respond in waysthat economize on shopper time. One response is to substitute in-storelabor for shopper time. Pooled cross-sectional tests using data fromsuburban and city food stores show that various labor intensitymeasures are higher where the opportunity cost of shopper time ishigher. We distinguish between income and cost of time effects byshowing that store labor intensity depends on the composition ofincome between male and female members of the family, and notonly on the level of family income. We obtain similar results for twoother ways that food stores can economize on shopper time – locatingcloser to the customer and offering more check out stations withina store. We also use a unique shopping time survey to showthat shoppers from higher income households make fewer visitsto food stores, spend less time per visit in the check out line andare more likely to shop at stores with longer hours.     

国有企业生命周期决定因素及其理论模型的构建

文章通过企业生命周期一般理论模型的回顾,进而考虑到国有企业的性质,决定国有企业生命周期的关键要素分析,在此基础上提出国有企业生命周期理论模型。该模型区分了国有企业生命周期决定因素的紧变量和慢变量,为揭示国有企业生命周期的本质和关键影响因素提供了理论依据和科学的方法。     

Japan-China Economic Association: All Efforts for Promoting Bilateral Trade——Interview with Mr. Takashima, General Manager of Japan-China Economic Association Beijing Office, Vice Chairman of the Japanese Chamber of Commerce and Industry in China

"Japan-China Economic Association was established early before 1972 when the bilateral diplomatic relation between the two nations was normalized, showing that our mission has gone through the whole process of the Japan-China diplomatic relations."     

Italy and China： Trade, Culture and History——An Interview with Antonino Laspina, Commissioner of the Italian Trade Commission＇s Beijing office

Italy is a modern, industrialized nation which has managed to preserve its traditional culture intact. It is China＇s old friend, and its long-time trade partner. In 2006, the Year of Italy in China, various measures were taken to broaden the scope of China and Italy＇s relationship, not only in terms of economic cooperation and trade, but also concerning historical and cultural awareness. What sort of new opportunities for cooperation will we be seeing in the new year？ China＇s Foreign Trade interviewed Antonino Laspina, Commissioner of the Italian Trade Commission＇s Beijing office, about this question and more.     

Economic Impact of the Structural Changes of Production Technology: A Robust Approach

In this article, edge theorem and boundary theorem, one of the most important results obtained recently in the field of robust control theory, is applied to analyze the economic impact of structural change of production technology in one economic sector, by means of the famous dynamic Leontief input–output model. Two theorems, parallel to edge theorem and boundary theorem, are given in terms of economics in this paper. It is argued that in a sense the complex analysis about the economic impact of production technological changes is equivalent to a one-dimensional computation problem, which is easy to solve. A case study is given in the last section of this paper.     

Polish Embassy Ready to Promote Economic Cooperations with China

Poland, a country in the Eastern Europe, has a traditional friendship with China. It was one of the first countries to recognize the new China in 1949. Despite the great changes during the past half century, the two countries are still enjoying the traditional friendship. At the beginning of the new year, China＇s Foreign Trade interviewed with H.E. Mr. Krzysztof Szumskir the Ambassador of Poland to China.     

Current Situation of China''''s Petroleum Supply & Demand and Change of Circulation System

China's crude supply consists of the imported crude and crude produced by CNPC and CNOOC. In 1996, national crude production reached 157.29 million tons including 141.41 million tons produced by CNPC. Offshore crude production in 1996 soared to 15. 01 million tons, up 78% from 1995. In 1997, China will produce, import     

积极探索不断创新提高对非执业会员的管理服务水平

对非执业会员的管理服务工作是注册会计师行业自律管理体制建设的重要内容,也是新时期行业发展和协会建设工作的重点之一。如何做好这方面的工作,提高对非执业会员的管理服务水平,我们省注协通过实践和探索有以下一些体会。摸清底数,掌握非执业会员基本信息由于非执业会员分布广泛,人员变动较大,协会又没有完整的会员信息资料,从而无法与大多数非执业会员沟通和联系,更谈不上加强管理和服务。针对这种情况,协会秘书处认为首要工作就是通过非执业会员重新登记,了解现状,摸清底数。为此,我会精心设计了《吉林省注册会计师协会非执业会员登记表…     

China-US Business Forum：Trade Deficit Not Big, Not to Hurt Sino-gS Trade Relations

＂The trade between China and America has never been better.＂ Bruce W. Blakeman, Special Councel to the US Secretary of Commerce said in August, 2005 when interviewed by China＇s Foreign Trade. But the trade conflicts between the two countries have always been seen during the past a half year, especially on the issue of trade deficit.