深化“三农”金融服务的“青桐模式”

农行横县支行切实贯彻落实总行“以农户为重点,以惠农卡为载体,以农户小额贷款为推手,全力推进服务‘三农’工作”精神,在“整村推进电子银行产品及改造用卡环境示范村”试点工作中,通过电子银行渠道建设,向农户提供综合化的现代金融服务,探索出农户满意、前景良好、地方政府称赞的“青桐模式”。     

十二五:发展方式转变与改革选择——中国“十二五”改革国际论坛综述

"十二五"时期,我国的改革正处在历史性转折的关节点上,以科学发展为主题,以转变经济发展方式为主线是重大的战略选择,能不能在经济发展方式转变上取得重要进展,取决于改革的新突破。只有以更大的决心和勇气推进改革,实现改革的新突破,才能形成经济发展方式转变的强大动力。     

The EU’s Medium-term Financial Perspective and Turkey’s Potential Slice of the Cake

The issue of Turkey’s membership in the EU remains controversial, and the arguments for and against are not only economic. Nevertheless, the potential economic impact of Turkish membership does play an important role. How much financial support is Turkey presently receiving under existing pre-accession programmes and what changes could be expected in the case of full membership?     

和谐世界观的思想根源、可期性与合理性研究——基于与温特世界国家观的比较

中国于2005年提出了和谐世界观,而西方学术界则复苏了对世界国家的研究兴趣。作者比较了和谐世界观与亚历山大·温特的世界国家观在思想根源、可期性与合理性方面的深刻差异。在思想根源方面,温特的世界国家观是西方超验宇宙论中逻辑秩序的体现,而和谐世界观是中国内在世界观中美学秩序的体现。在可期性方面,温特的世界国家观基于无政府状态难题具有消除差异的内在倾向,而和谐世界观基于不需要消除无政府状态而主张包容和尊重差异。在合理性方面,温特的世界国家观基于目的论推断的承认斗争将带来世界国家的观点无法成立,而基于过程论的和谐世界观认为,国际关系中的各种过程不仅能成为促使世界从不和谐状态向和谐状态转变的动力,而且有助于实现行为体之间关系的和谐。     

Survey on Current Conditions and intention of Outbound Investment by Chinese Enterprises

Evatuation of Investment Environments and Policies
1. Evaluation of the openness of host countries The evaluation is made on the investment environments and opening degrees of the countries/territories receiving more Chinese overseas investments according to the flow directions of Chinese overseas investments.     

亚洲未来可能爆发更多水资源冲突

—种普遍接受的观点认为,中国过去30年的经济增长,是以收入不平等拉大为代价的,尤其是城乡之间的收入不平等。然而,新的研究发现,虽然城乡收入差距仍然十分严重,当今最大的收入差距础乡之间,而在城市和乡村内部。虽然城乡多数人的收入水平应该已处于贫困线之上,但与他人收入的巨大落差却使很多人无法摆税贫困感。     

How Organizational Policies Influence Bystander Likelihood of Reporting Moderate and Severe Sexual Harassment at Work

Little is known about the causal effect of sexual harassment policies on sexual harassment outcomes at work. Based on schema theories of social cognition, organizational policies related to sexual harassment should have a greater impact on responses to moderate, versus severe, forms of sexual harassment. In Study 1, 219 undergraduate students were shown a fictitious company website describing one of three company policies on sexual harassment (a zero-tolerance policy, a standard harassment policy, or no policy), and were then assigned to read about a moderate or severe instance of sexual harassment they ostensibly observed at the organization. Results indicated participants in the zero-tolerance policy condition were more likely to intend to formally report the harassment to their organization than those in the other conditions. This effect was especially strong for the moderate, or more ambiguous, sexual harassment scenario. Study 2 replicated and extended Study 1 using 101 Human Resources professionals and actual policy statements from an organization. Results again indicated that a zero-tolerance policy leads to the highest estimates of bystander reporting, especially for instances of moderate sexual harassment. Implications for practice include a caution against using minimal or compulsory harassment policies in place of salient zero-tolerance policies.     

农村合作基金会的发展、演变及完善对策──关于四川省农村合作基金会的调查与思考

文章认为,农村合作基金会的产生是我国农村经济体制改革与发展的必然结果。１０余年来,经过自发萌芽、自觉试点、普遍推广和迅速发展等四个阶段,农村合作基金会已成为我国农村经济发展中的重要投资主体,并在促进农村市场经济发展和壮大集体经济方面发挥着愈来愈大的作用。但是,农村合作基金会在其发展过程中也正发生着重要的演变,即由国家定性的以＂社区性、互助性、服务性、民办性＂为主要特征的资金互助组织,向着带有官办色彩,超越乡镇区界,追求一定盈利的金融组织演变。文章认为,这种演变是我国农村经济发展与改革中各种矛盾相互冲突的产物,它虽与官方的愿望相悖,但其客观效果却是利大于弊。从长远来看,农村合作基金会应向国家参股的区域性农村股份制银行过渡。但是,在近期的政策取向上,既不能＂促退＂,也不能＂促进＂。对于农村合作基金会发展中存在的产权关系不明,管理体制不顺,组织网络和内部管理制度不够健全,风险保障机制不够完善,从业人员素质低等问题,文章也提出了相应的政策措施。     

事业单位固定资产核算探析

本文针对我国事业单位实行企业化管理的改革,从固定资产核算入手,探讨适合企业化管理的事业单位的核算模式。认为事业单位固定资产核算应该充分借鉴西方发达国家非营利组织会计制度经验,结合我国经济发展的实际,完善固定资产核算制度。