上市公司房地产开发业务会计核算问题探讨

笔者在对年报事后审核过程中发现,上市公司对房地产业务的核算存在不少问题。如对收入的确认没有完全按照《企业会计准则——收入》的要求进行确认;对预收的售房款应交纳的营业税和所得税计算不正确;对房地产开发业务所涉及的土地和房产的成本计算不规范;对房地产开发业务所涉及[是公司管理层认为截至1999年12月31日,房地产项目已开发完毕,并通过工程竣工验收,公司已就上述楼盘的房屋与购买方签订了销售合同,坚持认为应该确认该部分房屋收入;而注册会计师认为,公司虽就上述楼盘的部分房屋与购买业主签订了销售合同,但尚未办完业主入住手续,…     

我国农村金融生态优化路径研究

本文在概要介绍金融生态由来、争议及界定农村金融生态概念的基础上,分析探讨了我国农村金融生态的现状及存在问题的根源:体制性路径依赖是农村金融生态优化的瓶颈,农业产业与农村金融参与主体的弱质性是根本制约.而农村金融环境欠佳成为机制运行的障碍.进而提出了农村金融生态优化的路径选择:构建基于完整产权的、需求导向的多元竞争性农村金融体系,通过农民市场竞争力的增强与现代农业发展打造农村金融的客户与产业基础;营造良好环境为农村金融生态机制运行提供保障.     

中国金融发展与城市化关系的区域差异

本文运用面板单位根检验、协整检验以及误差修正模型等计量方法,对中国1986-2005年东、中、西部地区的金融发展与城市化的关系进行了实证研究。结果表明中国金融发展与城市化二者之间的关系呈现出明显的区域差异性:长期而言,东、中、西部地区金融发展都不是城市化的原因,也就是说三大地区金融发展都没有促进城市化进程。东、中部地区金融发展与城市化之间具有城市化引导金融发展的单向长期因果关系;东部地区金融发展与经济增长之间还具有城市化引导金融发展的短期因果关系。据此,本文最后提出了简短的对策与建议。     

努力实施企业"走出去"战略

实施“走出去”战略,是我国改革开放发展到一定历史阶段的必然选择,也是提升和扩大我国对外开放的深度和广度的必由之路。目前我国不少沿海港城企业,已经具备或能以积极创造支持环境,实施“走出去”战略。 一、在“引进来”的基础上再“走出去”是发展的必然。一是世界经济全球化进程的加快,使所有国家都面临‘如何在一个更加开放、更加相互依存、更加市场化的世界中生存和发展”这样一个共同课题,必须调整发展战略,变革管理体制,促进本国企业在更大范围进行专业化、集约化和规模化的跨国经营,以便夺取和掌握未来发展的新的战略主动权;二是我国经济发展进入了必须考虑发展空间的新阶段。传统产业出现的普遍过剩和就业、资源、生态环境等因素的制约,都影响着我国经济的发展,尤其是随着     

社会治理创新:对行业治理的若干思考

经济社会转轨呼唤社会治理创新,实行行业治理将是我国经济社会发展的必然选择,也是实现我国国民经济高效运行和资源有效配置的必然选择。实行行业治理必须加强对行业和行业协会的调查研究与理论探讨,必须准确厘清并把握其基本内涵,在结合我国现实国情的基础上,从行业协会建设、政府职能转变、法制化建设以及行业治理的运行机制的创建等方面,努力探讨和构建符合我国国情的行业治理结构。     

The impact of the Internet on human activity–travel patterns: analysis of gender differences using multi-group structural equation models

The widespread use of the Internet for conducting various types of activities may be leading to considerable change in people’s activity–travel patterns. Past studies, however, have left many issues unaddressed. Using an Internet-activity diary dataset and multi-group structural equation modeling, this study examines the complex interactions between different types of Internet and physical activities, with a special focus on gender differences and Internet maintenance and leisure activities. The results indicate that the impacts of Internet activities on people’s activity–travel patterns are significantly different across gender. In general, Internet use for maintenance purposes has a greater impact on women’s activity–travel in the physical world, while Internet use for leisure purposes affects men’s physical activities and travel to a greater extent. Further, breaking Internet activities down into different categories reveals some hidden patterns that would not have been detected if these different types of Internet activities were lumped together as a single category.     

Sales recruiting—A major area of underinvestment

How does a firm decide whether the amount now being spent to generate sales force applicants is too much, not enough, or about right? This question can be answered by using information routinely generated by corporate activities and a relatively straight forward decision theory technique. To illustrate that technique, an analysis was conducted for a hypothetical but by no means atypical firm. The results suggest that many corporations could appreciably increase their overall profitability by spending more on sales force recruitment and selection.     

Targeted poverty investments and economic growth in China

In the mid-1980s, the Chinese government launched its ambitious poor area development policy, which was centered around a series of grant, credit, and Food-for-Work programs. Ironically, for the remainder of the 1980s rural poverty remained at about 90 to 100 million, or approximately 10% of the rural population. The lack of progress cannot necessarily be blamed on ineffective poor area policies, since much of the agricultural economy was mired in a deep recession between the mid-1980s and the early 1990s. By the mid-1990s substantial additional poverty reduction had been achieved. Even in the late-1980s, farmers in many poor counties did better than the national average in terms of income growth. After accounting for the effects of macroeconomic elements, what factors can help explain the differences in performance among poor regions and between poor areas and rich ones? Can part of these differences be accounted for by poor area policies, in general, or by the way local and regional officials allocate their poor area investment funds, in particular?The overall objective of this paper is to analyze the effectiveness of Chinese poor area policy. Specifically, the paper seeks to meet three objectives. First, we want to understand the evolution of poor area policy since the mid-1980s, trying to deduce the true goals of central and regional poor area officials, as well as how these policies have been implemented in the provinces. Next, we want to understand the magnitude and scope of investment into poor areas, and examine if changes in these policies have affected the uses of the investment funds. Finally, we want to determine the effectiveness of the investment of poor area funds, analyzing which types of investments have generated growth, and which ones have not.