论审计失败

本文从审计失败的定义出发,从多角度探讨审计失败形成的原因及其对审计主体、社会的影响.特别是从信息经济学中"逆向选择"和"败德行为"的基本理论出发,对审计失败产生的影响展开了剖析,以期对审计失败理论和实务研究起到一定的指导意义.     

Federal Home Loan Bank Lending to Community Banks: Are Targeted Subsidies Desirable?

The Gramm-Leach-Bliley Act of 1999 amended the lending authority of the Federal Home Loan Banks to include advances secured by small enterprise loans of community financial institutions. Three reasons for the extension of this selective credit subsidy to community banks and thrifts are examined, including the possible need to: subsidize community depository institutions, stabilize the Federal Home Loan Banks, and address a market failure in rural markets for small enterprise loans. We empirically investigate whether funding constraints impact the small-business lending decision by rural community banks. We estimate static and dynamic models of small-business lending by community banks. The data reject the hypothesis that access to increased funds will increase the amount of small-business loans made by community banks.     

专业会计硕士的发展前景

专业会计硕士的英文全称有三种：Master of Professional Accounting,Masterof Professional Accountants或Master ofProfessional Accountancy。人们经常提及MPA往往指的是公共管理硕士(Master of Public Administration)。为了避免误解，专业会计硕士有时简称为MPAcc。 国外的MPAcc美国是世界上第一个开展MPAcc教育的国家。1948年，美国得克萨斯大学奥斯汀分校(The Texas university atAustin)首先开设专业会计硕士课程。经过近五十年的发展，美国MPAcc的培养已逐步发展成一个完善的体系。目前美国有许多所大学(或商学…     

国内会计师事务所与国际会计公司的差距

自1998年我国会计师事务所脱钩改制后,注册会计师行业发展很快。在90年代中期前,三、五十个人的事务所算是已不小的所,达上百万收入的事务所也不是很多。但到了2002年,几百人员工、年收入上千万的事务所已比比皆是,有的甚至达到近亿元的年收入,一些所还在全国各地建立各种分支机构。这主要得益于社会经济的发展、事务所经验的积累、职业范围的拓展、会计市场的扩大、人员素质的提高以及有关政策的支持。但随着加入WTO后我国会计市场的进一步开放,竞争会越来越激烈,如何进一步建立健全事务所内部法人治理结构、加强事务所的内部管理、提高…     

关于陵水辖区 2000年新增贷款质量情况的调查报告

本通过对陵水辖区2000年新增贷款质量的调查，分析辖区新增贷款质量情况，在此基础上，对辖区贷款质量进行总体评价。针对存在问题，提出对贷款管理和质量监控的几点建议。     

漳州市生态农业建设途径研究

提出漳州市生态农业建设的途径：包括实施基本农田建设和保护工程、水土保持生态工程、林业生态工程、生态果茶园工程、绿色食品工程等。     

江门市现代农业综合示范基地总体规划研究

现代农业示范基地是现代集约农业的有效组织形式和展示窗口,在推动农业增长方式转变、促进农业和农村经济发展中的作用越来越突出。通过规划建设,明确指出了江门市现代农业综合示范基地建设应以核心区为重点,从核心区、成果转化区和辐射带动区三个层次逐步进行。在分析基地核心区的发展优势与劣势基础上,提出了争取将基地建成省级或国家级现代农业园和两岸四地农业合作示范区的规划目标,形成了核心园区"一园四区"的功能分区格局,并指明了各区的重点建设内容,同时对道路系统、生产与生活供水系统以及排灌系统等基础设施进行了规划布局,并提出了实施的保障措施。     

江阴市和兴化市耕地易地补充经济补偿量

研究目的:探讨区域耕地易地补充经济补偿量化的理念与方法。研究方法:利用自然增长法、趋势外推法、灰色模型法、极值标准化法、生物丰富度指数法、植被覆盖指数法等计算江阴市和兴化市耕地经济价值,并建立模型核算两市间因耕地易地补充而产生的经济补偿额。研究结果:耕地的完全经济价值可以从资源、生态效能、经济效能等几个方面考察。由此得出,2010—2015年江阴市应补偿给兴化市的耕地保护价值由887464.25元/hm2增长到1452447.81元/hm2。研究结论:研究根据耕地易地补充行为对经济、资源和生态产生的影响,对耕地易地补偿价值作了理论测算,并对今后耕地易地补充经济补偿计算方法提供了参考。     

Conceptualizing digital and physical connectivity: The position of European cities in Internet backbone and air traffic flows

‘Digital’ telecommunication flows and ‘physical’ corporeal flows provide researchers with comprehensive indicators of the economic interactions between cities. However, previous research drawing on telecommunication-based measures of inter-urban connectivity has been hampered by inadequate conceptualizations and data. This paper draws on this observation to devise a new approach for measuring inter-urban connectivity based on a city’s insertion in Internet backbone networks. The straightforward example of air transport flows is thereby used to outline this approach. To investigate telecommunication and air passenger flows, use is made of European statistics on Internet eXchange Points and the MIDT airline database respectively. The approach is illustrated through a systematic comparison of the position of European cities in both types of networks. It is found that European cities assume largely similar hierarchical levels in terms of digital and physical information flows, albeit that the digital connectivity of centrally located European cities is often somewhat higher than that of peripheral cities with a similar levels of physical connectivity.     

Competition and Market Structure Reconsidered

A number of models of oligopoly in which long-run equilibrium is given by zero profit are extended to examine further the extent to which the number of firms increases indefinitely with market size. The limitations of the modelling framework are critically assessed with particular emphasis on the neglect of competition through vertically integrated economic processes. As an alternative, it is suggested that competition and industrial structure would be better studied by differentiating vertically between the different “systems of provision” through which particular goods are supplied, taking account of the integral connections between chains of economic activity, rather than generalizing across sectors and the competition within them.