新形势下的结构性减税与税制改革

本文结合当前宏观经济形势及宏观调控的重点,概述了近年来我国实行结构性减税的主要内容和特点,深入分析进一步实施结构性减税政策的依据和目标,并提出新形势下应结合结构性减税进行税制改革,建立有利于科学发展的功能完善的税收制度。     

实施开放带动战略,繁荣贵州经济

贵州是一个既不沿江、沿海,又不沿边,但资源十分丰富的内陆省份。加快经济发展的关键是要进一步扩大开放,引进资金和技术。省委、省府确定,从1995年起,全省开始实施开放带动战略,把扩大开放摆到全省经济工作的突出位置上。一、大力招商引资。要进一步扩大招商引资的渠道和范围,新增一批“三资”企业,并在扩大企业规模、提高产品质量上下功夫,特别是基础设施建设的招商引资要力争有大的突破。对外招商要坚持大中小并举,但应突出寻找大客户、洽谈大项目。要敢于和善于用资源换资金。要舍得把好项目拿出来,吸引外商多投资,并注重提高资金的到位率。除国家限     

The Review and Prospect of the Corporate Culture Construction in China

The development of corporate culture construction for the past 20 years in China could be divided into three phases, the phase of introduction, of tentative exploration and of flourishing development. The paper summarizes the main accomplishment of corporate culture construction in China, points out the main problems of Chinese enterprises that exist during the course of corporate culture construction, and analyses the developing trends of the corporate culture construction in China in the future from eight aspects.     

An Inquiry into the Feasibility of a Catastrophe Risk Bond Market

Catastrophe risk bond is the product of financial integration and financial innovation, which have been attached great importance by both academic circle and business circle since it was invented. After describing the theories of demand and supply for catastrophic risk bond, the paper continues to test these theories with models, and then makes a conclusion that the demand of investors for catastrophic risk bond is increasing, but the reinsurance companies have not collected the expected benefits by issuing such kind of bonds.     

爱普生的翰墨春秋

对爱普生来说,墨水比打印机更重要。     

车贷魔盒

俯瞰“将有2000亿规模”的中国汽车信贷市场却不得染指,这让福特、通用们苦闷不已。 降低首付款、延长还款期……利率魔盒尚未打开,似是而非的信用问题浮出水面。“闸门开启之前”的汽车信贷市场“繁荣”难掩隐忧,国内银行新手上路抢跑的危险正在显现。     

比较优势与东北地区外贸发展

国际贸易理论认为比较优势是动态发展的。文章对东北地区外贸的发展滞后、在全国的份额下降、对区域经济的贡献减弱的现状进行了分析，指出造成这种状况的原因，主要是受资源、技术投入、投资经营环境与外部环境等因素的制约。最后探讨了如何立足动态比较优势，促进东北地区外贸发展的主要措施。     

Analysis of Effect of Property Rights on China＇s Reform

This paper analyzes the effect of property fights institution to reform of China from the angle of the three meanings of property fights. The second and the third meaning are emphasized. The thesis points out that state-owned enterprise is an institutional arrangement in the pre-reform age of China. The agent of state-owned enterprise just has part of the property fights to operate the property, So the institution is lack of stimulation to the agent. The result is low efficiency of state-owned enterprise. Furthermore, social resources are wasted, and the economy grows slowly. The conclusion is that clear and complete institution of property rights will guide resources to effective allocation, and accelerate the progress of reform in China.     

On the Management of Prevention and Control of Water Pollution in China

In China, per capita water resource is hard up very much, and it has already become a very important restrictive factor to the economic growth, for over 20 years, the water quality of the river basins of our country has worsened continuously, further aggravated the pressure from water resource !o society and economic development. Though the party and government have done a large amount of work; and have made great achievements in prevention and control of water pollution, but as a whole, the severe situation of water pollution hasn＇t been changed radically, in some areas, it＇s being still aggravated. The appearance of this situation involves numerous causes of many aspects, such as the thought, technology, method and system, etc. The author maintains that we must strengthen the construction of legal system, and overcome the problem of soft management existing at pre sent, to enhance the dynamics of prevention and control of water pollution; simultaneously sets forth a concept： on the basis of green accounting, use the economic means, harden the interest restriction, strengthen the management of preventing and controlling of water pollution; hopes to offer a new way of thought for improving the water quality and environment.     

Study on Corporate Governance Structure of Public Enterprise from the Angle of Railway Renewal and Overhaul Rights

Governance mode, in which governance structure and relationships among transaction parties as well as the concerning economic performance of property rights allocation are determined, is always the initial and overall incentive institutional arrangement. Railway transportation facility renewal and overhaul rights take on dualistic characteristics of both public goods and enterprise goods. For those renewal and overhaul rights obviously belonging to public domain with prominent commonweal features, organization mode of public enterprise can take advantages of government and market govemance, save transaction cost, improve production efficiency, simultaneously fulfill society and enterprise objectives. Viewed from the angle of renewal and overhaul rights, even though we cannot eliminate, we can reduce the public domain in Chinese railway system by means of organization boundary adjustment, establishment of railway transportation enterprises providing complete transportation product for the transportation market. The paper strongly maintains that it is imperative to arrange railway renewal and overhaul rights within public domain through special governance structure on the basis of special lawmaking institutional supply.