金融监管:国际经验与我国的选择

阐述了国际金融监管思路、模式和手段的变革轨迹，分析了后转轨期我国金融监管改革所面临的现实国情约束、独特的历史文化背景、新兴市场经济以及转轨经济等，并结合国际经验和我国实际情况。对我国金融监管提出了具体建议。     

浅谈网络财务中的内部控制

随着网络财务的普及应用,网络财务在内部控制上存在的问题也日益凸现,主要有财务信息过分依赖原始数据输入的准确性、财务档案无纸化和电脑操作无形化带来的风险等。因此,必须采取建立健全财务档案管理制度等措施,以加强网络财务中的内部控制。     

论我国税收执司法衔接的完善

当前我国税案频发,而打击乏力。造成这种状况的主要原因是:我国税收执法体系特别是狭义上的税案行政执法和税收司法体系在衔接上存在脱节。必须从制度改革出发,在根本上改变当前各自为政的局面,建立一个完善、统一和高效的税收执司法体系。     

模块化集中与中国金融现代化改革

金融模块化是中国金融现代化的一个思路。金融模块化包括模块化分解和模块化集中。本文从模块、模块化和模块化集中的介绍入手,论述了金融模块化集中及其对金融创新等方面的意义,在此基础上阐释金融模块化集中的三大战略选择:建立金融控股集团、构筑金融企业与其企业客户的外部战略联盟和构筑金融综合监管机制,然后论证在加入世贸组织以后,中国必须在金融领域加强市场的力量,通过金融模块化方法等金融创新手段实现中国金融现代化。     

氢化物发生-原子荧光光谱法测定地表水中微量汞

研究和确定了氢化物原子荧光光谱法检测地表水中汞的适宜检测条件,以低浓度的硼氢化钾作为还原剂。此方法可广泛用于地表水中汞的测定。     

Profitability of Office Rental Market in Seoul: An Application of Simultaneous Structural Equations

This article is concerned with the estimation of excess rates of return on the office rental market in Seoul using a simultaneous structural equation model. The office rental market in Seoul is spatially divided into CBD and non-CBD, and the model has three behavior equations of Chonsei price, monthly rent and key deposit, with two identity equations of conversion rate and excess rate of return. This article reveals that it would be rational for the owners to ask tenants for a higher deposit with a lower monthly rent under increasing interest rates because the interest rate has a positive effect on the Chonsei deposit and the key deposit, but a negative effect on the monthly rent. Although high nominal interest rate and low economic growth reduce the excess rate of return on both submarkets, the non-CBD office rental market would be more profitable than the CBD market despite lower levels of the monthly rent and key deposit.     

Metaheuristic algorithms for the multistage hybrid flowshop scheduling problem

We consider the multistage hybrid flowshop scheduling problem, in which each stage consists of parallel identical machines. The problem is to determine a schedule that minimizes the makespan for a given set of jobs over a finite planning horizon. Since this problem class is NP-hard in the strong sense, there seems to be no escape from appealing to heuristic procedures to achieve near-optimal solutions to real life problems. First, a series of new global lower bounds to be used to estimate the minimum makespan are derived. Then, two new metaheuristic algorithms first sequence and then allocate jobs to machines based on a particular partition of the shop. The optimization procedure is based on simulated annealing and the variable-depth search. Computational experiments show the efficiency of the proposed procedures.     

郑州保险市场竞争状况分析

郑州保险市场的竞争比较突出，反映和说明了我国保险业的现实情况。众多保险机构的加入，促使郑州的保险市场结构和保险业的经营方式、竞争范围、竞争观念、竞争格局等均产生了重大变化，促进了保险市场的发育。     

做市商制度的利弊分析

做市商制度在美国NASDAQ市场的成功引起了各国的关注，有关的讨论十分激烈，本分析了做市商制度的利弊，并结合中国实际指出，该制度不适合中国的创业板市场。     

近年来我国总需求萎缩的体制背景分析

1996年开始的我国经济中出现的内需不足和通货紧缩，从制度经济学的角度分析，其主要原因有四个方面，一是转轨过程中投资主体与储蓄主体的分离，二是储蓄－投资转化机制的阻塞，三是转轨过程中市场格局的转变，四是转轨过程中市场主体心理的变化。