注册会计师考试有关问题解答(九)

《会计》科目问:“物资采购”和“在途物资”科目的核算内容有何差异?答:“物资采购”和“在途物资”科目是在企业采用不同方法对存货进行日常核算时所使用的不同的会计科目。在原材料、商品等采用计划成本进行日常核算的情况下,为了反映计划成本与实际成本之间的差异,需要设置“物资采购”科目进行核算。在原材料、商品等采用实际成本进行日常核算的情况下,不需要设置“物资采购”科目,但应设置“在途物资”科目,核算企业购入尚未到达或尚未验收入库的材料、商品等的实际成本。问:《会计》教材第68页例2(2)提出:已宣告但尚未领取的现金股利…     

试论建立第二板市场促进中国高科技产业的发展

世界经济发展进入所谓“信息时代”或“知识经济（theknowledge－basedeconomy）时代,以知识密集型技术为基础的知识产业或高科技产业,成为全部产业的核心,成为一个国家获取长期竞争优势的最主要来源,成为社会经济可持续增长的推进器。中国迎接知识经济的挑战,要大力发展高科技产业,而高科技产业的发展离不开风险投资业的发展,而风险投资业的真正发展又离不开资本市场,不能缺少其正常运作的基础条件──第二板市场,为此,中国必须将建立第二板市场列入议事日程。     

Taxation of multiple greenhouse gases and the effects on income distribution: A case study of the Netherlands

Current economic instruments aimed at climate change mitigation focus on CO₂ emissions only, but the Kyoto Protocol refers to other greenhouse gases (GHG) as well as CO₂. These are CH₄, N₂O, HFCs, PFCs and SF₆. Taxation of multiple greenhouse gases improves the cost-effectiveness of climate change mitigation. It is not yet clear, however, what the effect is of multigas taxation on the distribution of the tax burden across income groups. This paper examines and compares distributional effects of a CO₂ tax and a comprehensive tax that covers all six GHG of the Kyoto Protocol. The study concentrates on the Netherlands in the year 2000. We established tax rates on the basis of marginal abatement cost curves and the Dutch policy target. The distributional effects have been determined by means of environmentally extended input−output analysis and data on consumer expenditures. Our results show that taxation of multiple GHG improves not only the cost-effectiveness of climate change mitigation, but also distributes the tax burden more equally across income groups as compared to a CO₂ tax. These findings are relevant for the debate on the role of non-CO₂ GHG in climate change mitigation.     

应对重大自然灾害的资金筹措与运行机制——源于汶川地震的思考

汶川地震是新中国成立以来破坏性最强、波及范围最广、救灾难度最大的一次地震,赈灾及灾后重建资金的筹措与运行是抗震救灾的重要任务之一。本文在系统分析赈灾及灾后重建资金需求结构的基础上,提出了全方位的资金筹措及配置方式,研究了赈灾资金的使用与管理,并在体制和制度层面进一步思考了如何构建应对重大自然灾害的资金筹措与运行的长效机制。     

Erratum to: Utility maximization in incomplete markets with random endowment

K. Larsen, M. Soner and G. ?itkovi? kindly pointed out to us an error in our paper (Cvitani? et al. in Finance Stoch. 5:259–272, 2001) which appeared in 2001 in this journal. They also provide an explicit counterexample in Larsen et al. (https://arxiv.org/abs/1702.02087, 2017).In Theorem 3.1 of Cvitani? et al. (Finance Stoch. 5:259–272, 2001), it was incorrectly claimed (among several other correct assertions) that the value function \(u(x)\) is continuously differentiable. The erroneous argument for this assertion is contained in Remark 4.2 of Cvitani? et al. (Finance Stoch. 5:259–272, 2001), where it was claimed that the dual value function \(v(y)\) is strictly concave. As the functions \(u\) and \(v\) are mutually conjugate, the continuous differentiability of \(u\) is equivalent to the strict convexity of \(v\). By the same token, in Remark 4.3 of Cvitani? et al. (Finance Stoch. 5:259–272, 2001), the assertion on the uniqueness of the element \(\hat{y}\) in the supergradient of \(u(x)\) is also incorrect.Similarly, the assertion in Theorem 3.1(ii) that \(\hat{y}\) and \(x\) are related via \(\hat{y}=u'(x)\) is incorrect. It should be replaced by the relation \(x=-v'(\hat{y})\) or, equivalently, by requiring that \(\hat{y}\) is in the supergradient of \(u(x)\).To the best of our knowledge, all the other statements in Cvitani? et al. (Finance Stoch. 5:259–272, 2001) are correct.As we believe that the counterexample in Larsen et al. (https://arxiv.org/abs/1702.02087, 2017) is beautiful and instructive in its own right, we take the opportunity to present it in some detail.     

浙江经济社会发展的文化与精神奥秘

改革开放以来,浙江经济社会发展表现出强劲的发展势头,成为中国发展最快、最好的省份之一.目前,浙江的人均GDP已经达到上中等收入国家和地区的平均水平,在全国成为第一个跨入3000美元的省份.改革开放的29年来,世界国民生产总值年均增长速度为3%,中国为9%,而浙江为13%.如果说这29年世界向前走了一大步,那么中国则走了三大步,而浙江向前跨越了四大步."浙江现象"引人瞩目,"浙江现象"产生的原因值得探究.     

论“准联盟”战略

准联盟战略是政治领导人运用次级安全管理机制与伙伴方开展针对外部敌人的安全协调与合作的战略理念、机制和行为,它是联盟战略与中立战略之间的灰色地带,是国家安全战略的隐性选项之一。准联盟战略的实施者试图在被牵连与被抛弃之间寻求平衡的支点——既加强安全合作,又避免卷入冲突;既增加朋友,又减少敌人。联盟战略建立在正式盟约之上,其执行主要依靠法律约束力(硬约束),而准联盟战略建立在次级安全合作协定之上,其执行主要依靠道德约束力(软约束),后者体现出四个主要特征:解决任务的选择性、合作手段的灵活性、战略指向的模糊性和主权让渡的有限性。在后冷战时期,传统安全与非传统安全相互交织,敌友之间的界限日益模糊,联盟战略效力下降。相比之下,准联盟战略日益成为影响国家间关系走向、国际权力格局转换和区域安全一体化的重要因素。     

中国经济走势判断与宏观调控政策研究——基于对深圳、佛山、温州、昆山等地的调研分析

2008年前三季度中国的经济仍保持了较平稳的增长。进入第四季度,中国经济增长开始出现严重下滑苗头。如果不采取有效措施,2009年中国经济的基本面将面临发生根本性转变的风险,经济增长将严重下滑。但中国目前的经济形势较为复杂,短期因素与长期因素交织,国际因素与国内因素交织,既要保增长,又要保发展方式转变,宏观调控具有前所未有的复杂性。如果不能有效地处理好保增长与保发展方式转变这两者的关系,中国经济的严峻局面与国际经济形势相比,就可能持续更长时间,其危害性可能更大。     

"十一五"社会保障事业发展规划总体思路

"十五"期间,在党中央、国务院的正确领导下,在各级党委、政府和有关部门的共同努力下,社会保障事业取得了新的进展.社会保险制度覆盖人数继续增加,社会保障制度不断健全,完善社会保障体系试点工作积极推进,社会保障制度规范化、法制化程度进一步提高.