现阶段农地流转中的关键问题与微观制度创新——四川省安岳县农村土地流转实践考察

现阶段我国宏观层面的农村土地“三权分置”制度和流转机制仍处于加紧构建和完善过程中,急需微观层面的创新实践提供经验支持和政策借鉴。四川省安岳县农村土地流转具有土地利用特色鲜明、推行时间长、流转规模大、流转效果较好等特征,但也存在流转行为不规范、农户利益难以保障、土地利用效率不高等关键问题。近年来,安岳通过建立“信用保证金”制度、“照市过价”制度和“土地再流转”制度,达到了规范土地流转行为、土地流转定价市场化和提高土地资源利用效率的目的,有效解决了当地农村土地流转中存在的突出问题。当前,在农村土地流转实践中,应加强对承包业主的信用评价与监管,积极推动土地流转定价市场化,充分提高土地资源利用效率。     

北京市人口老龄化对人均储蓄的影响分析

以北京市1985-2012年的数据为样本,考察北京市人口老龄化对于城镇居民人均储蓄的影响,采用普通最小二乘法进行模型估计,结论表明:少年儿童抚养比、人均可支配收入与储蓄正相关;GDP增长率、消费价格指数CPI和老年抚养比与储蓄负相关.采用二次移动平均法对北京市未来人口年龄结构的变化做出预测,针对预测的人口老龄化的加剧及其对居民储蓄产生的影响,可提出相应的政策建议.     

INFINITE HORIZON INCOMPLETE MARKETS WITH A CONTINUUM OF STATES

In this paper we address existence of equilibria in an incomplete markets economy with countably many periods and a continuum of states at each node of the infinite tree. We consider two models: one where agents have to honor their commitments and another where default is allowed. In both models, marginal utility of income, at each node, is shown to be bounded, and we prove existence by taking finite-dimensional approximations and applying Fatou's lemma sequentially.     

积极发展农村旅游是河南省经济社会科学发展的重要战略

河南省要在"十一.五"期间实施跨越式发展,由经济大省发展为经济强省,旅游业由资源大省向强省跨越发展。产业结构失衡,第三产业比重过低,"三农"问题突出是施行上述发展战略的制约因素,也是河南经济社会发展的重点和难点。解决这个问题根本出路在于大力发展农村经济和各项农村事业。但人口和资源的矛盾限制了农村经济社会的发展。河南具备了发展农业旅游业的社会经济基础和旅游资源。发展农业旅游是解决"三农"问题使河南由"大"变"强"的一个科学战略。发展农业旅游要采取政府主导、市场运作,农民参与;规划先行,精心实施;保护与开发并重;高端起点,产品独特,拓展旅游功能;将旅游业发展和新农村建设相结合的战略。     

电子商务零渠道销售同非法传销有天壤之别

电子商务零渠道销售,是光天化日之下的“白社会“运作模式,是参与者共赢的经营模式;而非法传销是“黑社会“运作模式,是层层盘剥、互相欺诈的经营模式.     

用鼠标器及键盘绘制图形

本文介绍了用鼠标器和计算机键盘绘制桥梁、楼房立面图、美术图案及办公自动化图表等图形的一种方法,并附有实例。     

Ownership,two-tier board structure,and the informativeness of earnings – Evidence from China

This study extends previous research by empirically examining how ownership, two-tier board structure, and auditor affect the informativeness of earnings for companies listed in China. We measure the informativeness of earnings by the earnings–returns relation, discretionary accruals, and audit opinion. The results show that ownership concentration, the presence of foreign shareholders, the percentage of tradable shares, the type of dominant shareholder, the supervisory board, and independent directors affect the earnings response coefficients and discretionary accruals. We also find that the type of dominant shareholder, the size of the supervisory board, and the percentage of independent directors have an impact on the frequency of modified audit opinions. Our research has implications for China’s regulators who are striving to improve accounting information, transparency, and corporate governance.     

论应收账款证券化及其会计问题

应收账款证券化具有明确的金融创新的意义，现在已成为国际资本市场发展最快、最具活力的高档金融产品之一。然而其复杂的金融安排使会计理论与实务均面临前所未有的挑战，成为会计领域亟待解决的问题。本本着实质重于形式的原则，拨开复杂的金融安排的层层面纱，从应收账款证券化的经济本质中探讨应收账款证券化的相关会计问题。     

神奇的“中国小红盒”

如火似的方形红绸盒中装有一只洁白如玉的腊球,球里珍藏着一枚圆润光亮的褐色药丸,这让吃惯了白药片的人百思不得其解.张裕"中亚牌"至宝三鞭丸以独特的包装、神奇的疗效,在国内外传为神话,仿佛那小红盒里藏着一个小精灵,国外人给了它一个十分独特的称号--神奇的"中国小红盒".     

A new efficient method for estimating the Gerber–Shiu function in the classical risk model

In this paper, we propose a new efficient method for estimating the Gerber–Shiu discounted penalty function in the classical risk model. We develop the Gerber–Shiu function on the Laguerre basis, and then estimate the unknown coefficients based on sample information on claim numbers and individual claim sizes. The convergence rate of the estimate is derived. Some simulation examples are illustrated to show that the estimate performs very well when the sample size is finite. We also show that the proposed estimate outperforms other estimates in the simulation studies.