控股股东股权质押对企业违约风险具有缓释效应吗？——来自我国违规上市公司的证据

控股股东股权质押在为企业融资的同时,也会对企业的经营活动产生影响。选取2013—2018年A股非金融类违规上市企业作为样本,研究违规企业控股股东股权质押对企业违约风险的影响,结果表明：控股股东股权质押与企业违约风险之间存在非线性关系,即股权质押与违约概率之间存在着U型关系,股权质押比例增加在期初会降低违约风险,但当质押比例达到某一阈值之后,继续提高股权质押比例则会增加违约风险。进一步研究发现,当控制权转移风险与公司治理水平较高时,控股股东股权质押与企业违约风险之间的非线性关系依然存在。     

面向东盟的广西高校国贸专业实践性教学设计

特色的人才培养模式及专业定位是地方院校开设国际经济与贸易专业的关键,实践性教学模块的设计则是特色人才培养模式的关键。面向东盟建设的国际经济与贸易专业实践性教学模块以专业课程体系为基础,在培养目标上与专业总体定位相一致,即"立足地方,面向东盟,强化素质,办出特色",注重培养专业学生面向东盟所需要的知识结构和能力结构。     

Zero Stamp Tax？

In March of 2008 the＂Two Sessions＂proved to be very vital for the Chinese people;many proposals were discussed,including several hot issues that have received concern from citizens across the country.Certainly the first proposal would attract a lot of attention.At the annual session of the Chinese People＇s Political Consultative Conference（CPPCC）,     

A Third Eye On Two Sessions

China announced March 11 that it would reorganize the central government by creating five so-called superministries,including one responsible for improving environmental protection. But the plan stopped short of creating a single agency to oversee the contentious issue of energy oolicy.     

Public Financial Expenditure——A Reflection of the Livelihood Improvement

In recent years,China＇s public finance put social construction high on the agenda and attaches more importance on livelihood insurance and improvement. The 2003-2007 public financial expendi- ture reflects a fact that the government is putting more emphasis on livelihood and issues concerning the people. Implementation of the national financial expenditure reported on NPC and CPPCC surprise people by its considerable increase in education, medical and health, its continuous support in agriculture, rural areas and farmers,     

High-tech Industry Flourish in Heze

Heze is a time-honored city in southwestern Shandong province.
Heze is the largest center in China for the cultivation of the ＂national flower＂ peony, after which the Mudan District was named. Over 30 percent of its national income comes from the sale of peony.     

Yunnan,South of the Clouds

Yunnan Province is the most southwest region of China bordering the countries of Vietnam,Laos,and Burma.Yunnan encompasses 394,000 square kilometers （152,084 square miles） and has a population of more than 42 million people.     

China 2008 Ready? Go!

2008 will undoubtedly witness a series of new developments in China's economy, some will be unpredictable,and some will meet the turning corner, while others will fulfill expectations. An analysis of the reasons, developing trends and relevant policies behind these hot issues will help to outline China's economic development in 2008.     

我国推行房地产证券化模式研究

通过对房地产证券化的概念阐述，深入分析我国推行房地产证券化的必要性，借鉴发达国家经验，结合我国国情论证我国宜采用的两种运行模式：房地产投资信托基金与房地产抵押贷款证券化，同时对具体操作中政府应采取的对策进行探索。