关于单位负责人作为本单位会计责任主体的思考

新修订的《会计法》已于今年7月1日正式实施了。为配合《会计法》的宣传落实，排解单位负责人的疑虚，试从单位负责人有哪些会计责任、为什么单位负责人是本单位会计责任主体、单位负责人应如何保证本单位会计工作和会计资料真实完整三方面谈谈个人的认识。     

关于市场经济条件下界定财政功能的若干问题

在新旧体制交替过程中，转换政府职能、调整财政功能、必须正确处理政府与市场的关系，调整涉外税收优惠政策，贯彻公平竞争原则，改革财税体系，以适应与国际接轨的要求。     

Anomalies in finance: What are they and what are they good for?

In the natural sciences, anomalies contribute significantly to the development of new and ultimately more successful theories. The role of anomalies in financial economics, however, has been quite different. Although at the beginning, the word was used to show deviations from the Efficient Markets Hypothesis (EMH)/Capital Asset Pricing Model (CAPM) paradigm, lately, it has been applied to a new literature that is also more accurately called Behavioral Finance (BF). This paper argues that this misuse and misapplication of the word anomaly is not a simple coincidence. It is rather a sophisticated and accordant effort to imply that although there are some unresolved deviations from the norm, the reigning paradigm is irreplaceable, and its validity needs no empirical proof. In fact, an alternative paradigm such as BF is not only insignificant but also unnecessary and even impossible.     

The effect of relative performance feedback on individual performance in team settings under group-based incentives*

This study reports the results of an experiment that analyses the behavioural effect of relative performance feedback (RPF) on individual performance when compensation is based on team performance. Specifically, it investigates whether RPF affects individual performance differently when the comparison focuses on other members of that individual’s team (within-group RPF) or on other teams (between-group RPF). We predict a negative effect of within-group RPF on individual performance. We also predict that between-group RPF moderates that negative effect, since it encourages individuals to focus on group goals rather than individual goals. Consistent with our predictions, results show that the negative effect of within-group RPF on individual performance is mitigated by between-group RPF. Our results can help accountants to better understand how the effects of relative performance feedback differ according to the predominant comparison target.     

论“公正”重于“关护”———对中国就业弱势群体税收支持政策的哲学反思

随着我国就业弱势群体的出现,财政部和国家税务总局陆续出台了一系列促进就业的税收政策,但由于这些税收政策在“公正”与“关护”两个基本原则运用上存在侧重点的偏差,导致这些政策的作用效果并不明显。“公正”与“关护”同属人类伦理学理论资源中的两个基本道德诉求。在就业弱势群体税收支持政策制定中,两者缺一不可、互相关联,但从国家宏观就业指导方针、道德原则的稳定性、持久性以及普遍性的角度看,应该坚持“公正”重于“关护”。     

企业财务筹资风险的预测与控制

在市场经济条件下企业财务风险加大，特别是筹资风险更大，因此，应加强企业财务风险管理，规避筹资风险，加强预测和控制，以使企业财务康稳健运营。     

我国区域金融结构转变与区域经济发展的实证分析

本文首先用格兰杰因果检验方法分析了我国区域金融结构转变与区域经济发展之间的关系,得出我国区域金融结构转变是被动的适应区域经济发展的结果,而不是导源于金融的自由化。然后针对分析结果提出优化我国区域金融结构的建议。     

我国结构性理财产品的开发研究

近年来,结构性理财产品正在我国兴起,并逐步受到投资者的青睐。但在发展过程中,我国结构性理财产品存在一些问题,制约了市场发展。本文在分析发展现状和存在问题的基础上,提出了发展对策与建议。     

论新农村建设下农村金融体系的完善

建设社会主义新农村,是实现城市和农村经济社会协调发展的根本途径。在建设社会主义新农村的战略要求下,现行农村金融体系需要积极地进行变革和创新,学习国外经验,从而尽快形成完善的新型农村金融体系,以此满足日益增长的农村金融需求。     

中部六省区域旅游合作开发战略

区域旅游合作是近年来旅游业发展重要趋势之一,中部六省区域旅游合作是中部六省经济合作的重要内容之一。在分析中部六省旅游合作动机和合作条件的基础上,明确了其合作开发战略措施,促进中部旅游合作走向实质性阶段。