我国企业内部控制存在的问题及应对措施研究

一、企业内部控制中存在的问题我国企业在整体上仍存在不少的问题,这主要表现在以下几方面:1.控制环境方面①内部控制意识薄弱。我国仍有相当部分的企业未制订成文的内控制度,这一事实反映出这部分企业尚未认识到内控对于企业经营的重大意义。②组织机构设置不合理。有些国营企     

Homeownership Determinants for Chinese Americans: Assimilation, Ethnic Concentration and Nativity

Chinese homeownership rates in the Los Angeles Consolidated Metropolitan Statistical Area adjusted by socioeconomic and housing market characteristics are, on average, 18 percentage points higher than those of native white households. This finding runs contrary to most immigration literature, which suggests that immigrants usually lag behind the host society in measures of economic well-being. This study focuses on two additional factors, which most economic studies of homeownership choice ignore, that may play a role in helping Chinese households achieve high homeownership in ways that other immigrant groups do not. The results of this analysis find that the high homeownership rates cannot be explained by the English skills of households. The cultural influence of homeowning peers may have partially contributed to the higher homeownership of Chinese households. While living in ethnic Chinese communities lowers homeownership rates, in general, it helps improve the likelihood that Chinese immigrants will own a home. Finally, we find that there is great diversity among Chinese subgroups with respect to their likelihood of owning a home, but very little diversity with respect to the education and income level of Chinese households across subgroups.     

巴西的交通运输与替代燃料的开发利用

本文介绍巴西交通业快速发展与石油工业缓慢增长之间的矛盾,重点论述巴西如何开发替代燃料、取得的成效及其经验对发展中国家的启示。     

EXPONENTIAL DURATION: A MORE ACCURATE ESTIMATION OF INTEREST RATE RISK

We develop a new method to estimate the interest rate risk of an asset. This method is based on modified duration and is always more accurate than traditional estimation with modified duration. The estimates by this method are close to estimates using traditional duration plus convexity when interest rates decrease. If interest rates rise, investors will suffer larger value declines than predicted by traditional duration plus convexity estimate. The new method avoids this undesirable value overestimation and provides an estimate slightly below the true value. For risk‐averse investors, overestimation of value declines is more desirable and conservative.     

国有企业改革与创新研究

文章首先分析了国有企业改革30年来取得的成就,认为国有企业取得阶段性改革成果后,下一步的改革方向是集中力量进行创新,作国家创新体系的主力军.其次从理论上分析了国有企业在创新方面所具有的优势;实证上分析了国有企业近年来在创新投入和创新绩效方面取得的成绩与存在的问题.最后,针对国有企业创新过程中存在问题提出了相应的政策建议.     

操纵证券交易价格行为——经济犯罪视角的法律分析

我国证券市场自上个世纪90年代初开始发展时起,国家对证券经济中的违法行为就进行着不断的法律规范。有数据显示,在证券经济中的违法行为中,自1993年10月～1998年12月期间,中国证监会公布的全部违法违规案件的处罚决定共60个,其中最常见的就是操纵证券交易价格的案件,占30%。我     

资本的能量项目的魅力--Z-PARK国际融资论坛项目对接全景纪实

1978年以来,在中国始终未变的一个关键词之一就是开放。为什么要开放,邓小平有精辟的阐述:中国的发展需要国外的先进技术和资金。目前,开放从政策的提出已经演变成中国经济发展的不可逆转的格局。由于开放,中国经济得以迅速发展,但是,资金仍然是中国的稀缺资源,所不同的是,资金     

中国吸引外资的浪潮对东南亚国家和地区的影响

中国吸引外资的浪潮引起了人们普遍的忧虑:中国吸引外资的浪潮是否会导致流入东南亚其他国家和地区的外资逐渐减少。本文在假定外资的供应是在有弹性的前提下,利用对外投资区位决定因素的模型,运用固定效应分析方法来检验中国吸引外资与东南亚吸引外资间的关系其结果显示,在1986年至2001年间,中国吸引外资的增长实际上提高了邻国经济吸引外资的能力, 而不是排挤了邻国外资的流入。这很可能是因为各国并没有在市场寻求型对外直接投资和资源寻求型对外直接投资之间竞争,唯一具有竞争性的部分很可能是出口加工。由于中国在电子产品方面恰恰与其他国家互补,因而与其他国家正在形成区域生产一体化体系。中国在其他的出口导向型产业中可能出现吸引外资的替补效应,但是这种效应还不足以影响到结果。     

Bidding between incumbent and entrant

Facing an informed incumbent who has cost advantages in two different states, the uninformed entrant bids cautiously due to the incumbent’s cost advantage in the low cost state. The incumbent bids aggressively, earning additional profits because of his cost advantages.     

高新技术产品出口对中国经济增长的拉动效应及外溢分析

本文从在当今世界贸易中占有重要地位的高新技术产品出口的角度出发,以中国各省市的数据为基础。将Feder模型拓展为四部门,即非出口部门、初级产品出口部门、工业制成品中非高新技术产品出口部门扣高新技术产品出口部门,并且通过东部与中西部比较来考察高新技术产品出口对中国经济的拉动效应和技术外溢作用。实证结果表明,高新技术产品出口对东部经济拉动效应已经很显著而对中西部则不明显,从外溢角度来看,其对东部非出口部门外溢效应很微弱,仅仅为0.07。而对中西部则基本上还没有外溢效应。