关于《公司法》修订中与注册会计师行业有关的几个问题

关于财务报告审计制度在《公司法》中的地位财务审计,即由注册会计师对公司的财务报告进行审计并向股东出具报告,是现代公司治理结构中的一项基本制度配置。在所有权与经营权分离的现代公司组织形态中,公司管理层对公司股东负有受托管理职责。如何有效地监督管理层履行受托责任,保护公司股东及其公众投资人的利益,是公司法最核心的问题。由于管理层报告受托义务履行情况的最主要的媒介是财务报告,而财务报告对使用人的知识背景有一定的要求,因此,借助于独立的、具有专业知识的注册会计师来审计公司财务报告,即实行财务审计制度,从而辅助股东…     

"城中村"改制与改造的若干问题

“城中村”的改制与改造适应了城市化发展的需要，但我省在其改造中出现了一些问题。     

正视金融风险,加强金融监管

加入WTO的中国金融环境 ,呼唤加强金融监管。文章提出加大我国金融监管的八大思路。     

Understanding Cross-Country Differences in Exporter Premia: Comparable Evidence for 14 Countries

We use comparable micro level panel data for 14 countries and a set of identically specified empirical models to investigate the relationship between exports and productivity. Our overall results are in line with the big picture that is by now familiar from the literature: exporters are more productive than non-exporters when observed and unobserved heterogeneity is controlled for, and these exporter productivity premia tend to increase with the share of exports in total sales; there is evidence in favour of self-selection of more productive firms into export markets, but nearly no evidence in favour of the learning-by-exporting hypothesis. We document that the exporter premia differ considerably across countries in identically specified empirical models. In a meta-analysis of our results we find, consistent with theoretical predictions, that productivity premia are larger in countries with lower export participation rates, with more restrictive trade policies, lower per capita GDP, less effective government and worse regulatory quality, and in countries exporting to relatively more distant markets. JEL no.  F14, D21     

这个称之为家的城市

在济南生活了将近两年时间,我周游了中国和中国周边的一些国家,诸如泰国、老挝、柬埔寨、蒙古等,决定自己该去干点更新鲜的事了。我一直在寻找新的有刺激性的机会使自己振奋起来,现在该是跟济南道别的时候了。但是,无论如何,济南是个很适合生活的安静城市,一个被我称之为“家”的城市,我会永远记住她的。     

NPO branding: preliminary lessons from major players

• Are nonprofits (NPOs) exhibiting the brand orientation believed to be critical to successful outcomes? To answer this question, we investigate the brand orientation and brand management of the Young Men's Christian Association (YMCA), American Red Cross (ARC), and The Salvation Army to assess the implementation of brand concepts in two different locations within the USA compared to each agency's central body. Despite the support of some propositions, there exists inconsistent evidence of strong brand management in the organizations studied. The variation of brand visuals, missions, and taglines indicates that good structure, policy, and guidelines are not enough. There must be true brand orientation, which includes oversight of consistent application of all brand constructs to achieve organizational goals. This study provides a framework upon which future in‐depth empirical research may be based. The authors outline these next steps as a foundation for enhancing the study and practice of brand management in NPOs.

Copyright © 2009 John Wiley & Sons, Ltd.     

Im/Ex in December 2009： Witness Strong Pickup

On January 10, 2009, General Administration of Customs of the People＇s Republic of China released the profile of China foreign trade import and export in December 2009 and the whole twelve months of thisyear. The statistics from customs show that,     

Experts,Information, Reviews,and Coordination: Evidence on How Prizes Affect Sales*

Exploiting the award process, we implement a regression discontinuity design to estimate the effect of winning France's main literary prize, the Goncourt. It increases sales, especially for books that sold fewer copies before the announcement, the number of reviews on Amazon, and the probability of them being negative. The effect is partly driven by an increase in word of mouth. Those findings are consistent with a model where the prize provides information on the existence of a book and acts as a quality signal and a coordination device but prompts consumers to read books that are far from their tastes.