构建油田企业单项资产全寿命周期效益评价体系的思考

目前油田企业的资产管理方面存在诸多问题,如油气资产折旧、折耗及报废不合理,资产闲置严重,资产管理制度不完善及管理责任不够明确等问题。随着勘探开发的不断深入和企业自身的滚动发展,为了节减成本提高资产经营效率,油田企业需加强自身资产的管理。对于如何才能全面反映资产整个寿命周期各个阶段的管理状况,应该采用何种分析方法,评价指标、评价方法和评价标准进行构建评价体系等本文做了进一步的思考与探讨。     

国际石油价格波动对我国宏观经济的影响

近几年来,国际石油价格波动频繁,对我国的宏观经济产生了一定程度的影响。为了减少石油价格波动对我国宏观经济的负面影响,本文从石油的商品属性、战略属性及金融属性出发,分析影响价格波动的因素。并进一步在CPI、货币政策及我国产出三个方面阐述了油价波动对我国宏观经济的具体影响。最后总结了几点政策建议。     

Forecasting commodity price indexes using macroeconomic and financial predictors

Using a long sample of commodity spot price indexes over the period 1947–2010, we examine the out-of-sample predictability of commodity prices by means of macroeconomic and financial variables. Commodity currencies are found to have some predictive power at short (monthly and quarterly) forecast horizons, while growth in industrial production and the investment–capital ratio have some predictive power at longer (yearly) horizons. Commodity price predictability is strongest when based on multivariate approaches that account for parameter estimation error. Commodity price predictability varies substantially across economic states, being strongest during economic recessions.     

价格因素对我国地区能源强度的影响

本文从能源价格和劳动力价格两个方面进一步分析价格要素对于能源强度的作用机理,分析了我国能源价格体系存在的问题,并针对存在的问题提出了相关政策建议,为更有效地控制能源强度提供一定的帮助,弥补了现有能源强度影响因素理论研究的不足。     

高校国有资产共建共享信息化及平台建设的探讨

在分析高校国有资产共建共享信息化及平台建设的意义、存在问题及现状和可行性基础上,我们提出了高校资产管理信息化及共享共建平台建设的实施方案,利用网络技术将各高校仪器设备管理系统通过中间平台进行互联,实现高校国有资产信息资源共享,通过资产信息资源的共享和利用,从而达到节约资金,提高国有资产的利用率。     

Inflation adjustment in the open economy: an I(2) analysis of UK prices

This paper estimates a cointegrated vector autoregressive (VAR) model for UK data on consumer prices, unit labour costs, import prices and real consumption growth. The estimated VAR indicates that the nominal variables are characterised by I(2) trends, and that a linear combination of these processes cointegrate to I(1). This supports an analysis in which I(1) and I(2) restrictions are imposed. A key finding is that an increase in real import prices reduces productivity adjusted real wages, such that the change in domestic inflation is moderated. This may explain why the depreciation of sterling in 1992 left inflation unchanged.

Ramsey policies in a small open economy with sticky prices and capital

This paper analyzes jointly optimal fiscal and monetary policies in a small open economy with capital and sticky prices. We allow for trade in consumption goods under perfect international risk-sharing. We consider balanced-budget fiscal policies where authorities use distortionary taxes on labor and capital together with monetary policy using the nominal interest rate. First, as long as a symmetric equilibrium is considered, the steady state in an open economy is isomorphic to that of a closed economy. Second, sticky prices’ allocations are almost indistinguishable from flexible prices allocations both in open and closed economies. Third, the open economy dimension delivers results that are qualitatively similar to those of a closed economy but with significant quantitative changes. Tax rates are both more volatile and more persistent to undo the distortions implied by terms of trade fluctuations.     

知识资产会计的研究与探索

随着知识经济时代的到来,知识资产的价值和作用已经超出了实物资产,成为经济发展的首要和关键因素。本文认为企业资产的重心正在从实物资产转移到以技术、人才、文化、信息等为代表的知识资产,应该对知识资产的确认与计量、企业风险的管理、未来收益的计算等进行研究和探索的新问题。     

对我国金融资产管理公司转型的思考

经过5年多的发展,我国金融资产管理公司(AMC)到现在面临转型。本文分析了我国金融资产管理公司转型的必然性,就转型的路径选择做出三种预测,以及对金融资产管理公司转型提出一些准备。     

刍议环境保护固定资产的核算

文章结合我国企业会计制度的特点和环境保护法律法规的要求,从不同的角度对环境保护固定资产进行分类,并对环境保护固定资产的折旧、减值及报废等核算事项进行了初步的讨论。