我国汇率制度的现状分析及改革策略

本文首先阐述了我国目前采取固定钉住汇率制度的原因,然后结合我国经济发展的走势对固定钉住汇率制的缺陷和管理浮动汇率制的优势进行了分析,得出了有管理的浮动汇率制度才是我国汇率制度的最佳选择。最后笔者对我国汇率制度实现由固定向浮动转变的政策建议。     

本土文化资源向文化创意产业转化的机制研究——以辽宁省为例

分析了本土文化资源产业化的重要意义,总结了辽宁文化资源产业化现状,提出了本土文化资源向文化创意产业转化的机制,包括创新文化资源开发观念、创新本土文化资源开发模式、创新本土文化资源传播方式和完善本土文化资源产业化制度。     

我国上市公司财务危机预警系统研究

通过将Logistic回归分析法和因子分析法进行有效地组合,对我国上市公司的财务危机状况进行了研究。利用SPSS软件并以24个财务比率指标和5个因子变量为基础,建立了上市公司危机预警模型,并检验了其预测的准确率,结果表明判断准确率达到89.5%。同时对财务危机预警模型的两类错误成本进行了分析。     

Key impact factors of visitors’ environmentally responsible behaviour: personality traits or interpretive services? A case study of Beijing’s Yuyuantan Urban Park,China

The environmentally responsible behaviour (ERB) facilitates the sustainability of tourism destinations. This study aims to identify the key impact factors to promote visitors’ ERB in urban park and examine the impact mechanism. A total of 567 visitors were surveyed in Beijing’s Yuyuantan Urban Park. Structural equation modelling results indicate that personality traits are the most important factors that affect visitors’ ERB, while the effect of how satisfaction with interpretive services plays upon visitors’ ERB using place attachment as a mediator. Openness traits positively affect satisfaction with experiential services and general behaviour. Additionally, implications in urban park management are provided.     

Unraveling public support for casino gaming: The case of a casino referendum in Penghu

By integrating the social exchange theory (SET) and the theory of planned behavior (TPB), this study unravels the factors associated with residents’ intention to support casino gaming development in Penghu in future referenda. Residents’ attitudes toward casino gaming development in their community were examined in the SET framework while their intention to support such development was investigated in the TPB framework. Despite that partisan difference did not have a significant interaction with TPB variables, past behavior exerted moderating effects determining residents’ intention to support casino gaming development through two TPB variables: subjective norm and perceived behavioral control. Implications are provided.

Abbreviations: ATTU: attitude; DPP: Democratic Progress Party; ECOI: perceived economic impact; ENVI: perceived environmental impact; INT: intention to support casino gaming development in future referenda; KMT: Kuomingtang; PBC: perceived behavioral control; PPB: perceived personal benefit; SET: social exchange theory; SN: subjective norms; SOCI: perceived social impact; TPB: theory of planned behavior     

浅议挖掘邮政潜在客户的方法

老客户对邮政企业的发展意义非凡,挖掘新客户也是邮政企业一项至关重要的工作。文章总结了拓展邮政新客户、挖掘潜在客户的具体方法,以指导邮政营销人员挖掘潜在客户,推动邮政企业各项业务的发展。     

邮政储蓄银行向现代商业银行转型对策

文章分析了中国邮政储蓄银行成立3年来取得的初步成效,分析了邮政储蓄银行向现代商业银行转型过程中存在的问题,并从治理机制、经营理念、运行体系、风险管理体系、激励约束机制等方面探讨了邮政储蓄银行向现代商业银行转型对策。     

最优政府支出结构与平衡增长

本文首先建立了一个包含政府支出的两部门内生增长模型,将政府支出划分为政府物质资本投资以及政府人力资本投资,对政府支出与经济增长关系进行了理论分析.结论是:在宏观税率、私人主体的时间偏好率和消费的跨期替代弹性给定的条件下,政府物质资本投资以及政府人力资本投资之间存在唯一的最优比例.通过比较静态分析发现,经济的宏观税率与平衡增长率之间存在对应关系.     

财务预算——现金流量观

<正>一、会计信息以现金流量信息为核心通过编制现金流量表所反映的现金流量信息在协调各种财务关系、组织财务活动等方面起着重     

企业低碳成长的路径与策略开发

着力于从企业角度探讨实现低碳成长的路径与策略,分析了低碳经济的涵义,提出了企业低碳成长的概念;从个体、组织、经济—社会—环境3个层次的互动作用入手,探讨了企业低碳成长的逻辑,构建了低碳成长的路径框架;依据不同的路径提出了温和型低碳成长、激进型低碳成长、构建低碳成长企业伦理、与企业效益建立链接4类实施策略。