改革现行会计委派制 建立会计代理制

对于国有企业(及国家机关部门和事业单位)来说,建立“外派”会计制度是内在的要求,应该坚持做好。“外派”会计是财务监督会计,与企业内部管理会计并行不悖。不过,现行的会计委派制确实增加了企业经理人员和委派会计人员或财务总监之间产生对立或合谋的可能性,某种意义上成为政府干预企业的新机制、新形式,这影响到会计委派制的实际效果。而由会计师事务所等中介服务机构来充当企业的财务总监的会计代理制却能较好地隔离政府与企业,并在两者之间形成适当的平衡。     

网络营销满足了消费者的个性化需求

消费需求发展史是一个周而复始的轮回过程。人类生产力水平、科技水平、化环境发展到今天，人们的消费需求已完全个性化。企业应充分利用Internet的发展优势，进行网络营销，这是个性化满足的新方向。     

Capitalizing Research & Development: Signaling or Earnings Management?

This paper analyzes the capitalization of Research & Development (R&D) expenditures under International Financial Reporting Standards (IFRS). Discretionary R&D capitalization can be exercised by managers to signal private information on future economic benefits to the market. It can, however, also serve as opportunistic earnings management. We analyze a unique, hand-collected sample of highly R&D intensive German IFRS firms during 1998–2012. We find that market values are not associated with capitalized R&D for the overall sample, indicating that earnings management may be a concern. We identify firm-years for which R&D capitalization is possibly used for pushing their earnings above a specific threshold (e.g. analysts' forecasted earnings, prior year's earnings). Our results show that both the decision to capitalize and how much to capitalize are strongly associated with benchmark beating. Consistently, we find that market values are negatively associated with capitalized R&D for firms who are likely to use capitalization for benchmark beating (about one third of the overall sample). On the other hand, the market values R&D capitalization positively for well-performing firms, for which capitalizing does not matter to beat an earnings benchmark (about half of the overall sample). This finding is robust to controls for endogeneity, various deflators, and different measures for earnings management.     

西部地区县域经济“要素失衡与缺失陷阱”的破解路径

"要素失衡与缺失陷阱"是我国西部地区县域经济现状的真实写照。自然资源外流、产业结构失衡、资金外流、人才缺失、技术缺失、信息滞后、政府制度供给匮乏都是"要素失衡与缺失陷阱"的典型表现。因此,修缮和填补这些"陷阱"已成为发展西部地区县域经济的当务之急。而找到正确的方法,才能让"陷阱"填平,不再出现坍塌的危险。大力推进西部地区县域体制机制改革;大力推进"三化"联动发展;构建完备的县域经济发展软硬件体系;树开放胸怀,提高决策者、执行者、普通大众的意识水平,则是西部地区县域经济"要素失衡与缺失陷阱"破解路径。     

魏晋时期的"重情"心态

汉末魏晋六朝是中国精神史上极自由、极解放、最富于智慧、最浓于热情的时代,也是人格上、思想上澄明高贵的时代.本文就"重情"现象,从观念和社会中去理解、阐述,并对其原因、表现作一描述.     

中国石油进出口分析及相关问题探讨

本世纪以来,我国石油进口量和进口额快速上升,引起国内外的关注。从能源/石油消费弹性系数、石油在一次能源消费构成中份额的变化,以及处于工业化初级阶段且人均耗油量很低的国情出发,文章认为我国有降低能源/石油消费弹性系数和大幅提高其利用效率的空间,但存在着增加石油消费量和进口量的刚性需求。十余年来,我国石油进口量和金额的双攀升不但没能制约经济发展、反而成为促进其快速增长的因素之一。预测近中期我国油气进口量和进口依存度仍将持续上升,且在2015-2020年可能成为世界油气第一进口国。为此,应提高国内油气产量和使用效率,生产和出口高附加值产品;以广义多元化的方式保障油气进口。文章还认为,进口量和进口依存度的大小与能源安全不存在简单的对等关系,建设足够的储备和参与国际合作是最重要的能源安全保障措施。     

基于TIS的我国乡村旅游地形象设计

本文引入TI(S旅游形象系统)这一现代旅游形象设计的先进理念和方法,从理念基础(MI)、行为准则(BI)、视觉形象(VI)、听觉形象(HI)和风情识别(FI)五个方面对我国乡村旅游地形象设计与塑造中存在的问题和不足进行了探讨,并提出了一些基本的思路和对策。     

A multiregional model of China and its application

China's rapid economic transformation since 1979 has been accompanied by a stark regional disparity with the coastal provinces integrating swiftly into the world markets while inland regions lagging far behind in the industrialisation process. The growth imbalance has placed China's provinces into different stages of development and called for different policy responses to deal with different challenges they are facing. Similarly, a national policy initiated by the central government is likely to be interpreted and implemented in different ways when local governments take into consideration the different conditions in their localities. Therefore, it would be extremely valuable for policy makers and researchers to have an analytical tool that is capable of studying interactions among the provincial economies and the dynamic relationship between the centre and local governments. The multiregional econometric model of China presented in this paper is the first attempt to provide such a tool. The pioneering model consists of over 1200 equations, covering 30 provinces of China that are linked by inter-regional flows of goods and services. The model is used to study the impact of fiscal recentralisation in the 1990s. The counterfactual simulation results show that when China's central government diverted tax revenue from provincial governments, it achieved higher budgetary revenue for the central government but at the expense of lower overall budgetary revenue and slower economic growth.