农村养老保险基金运作的创新模式研究

农村养老保险基金投资渠道单一,既不能实现基金的保值增值,又难以吸引农民参加养老保险制度.由于农村金融发展严重滞后,导致农民日常生产、生活中出现的资金缺口难以得到解决.如果以农村养老保险基金为资金来源、以参加农村养老保险的农村居民作为信贷对象而从事信贷活动,那么将会产生多赢的经济和社会效果.     

人口老龄化对我国养老保险制度的影响及对策

随着人口出生率和死亡率的降低,我国人口老龄化现象逐渐明显.通过对我国人口老龄化的现状和特点的研究,分析我国养老保险基金的运营状况.针对其面临的风险,提出应对养老保险基金风险的政策建议.     

人力资源新投资回报点——无形资产的投资回报

目前人力资源方面一个新的投资回报点——无形资产的投资回报正逐渐被大家所认识。所谓的无形资产，它代表着一个公司的潜在的隐性价值，并能逐渐成为公司市场资本极为重要的一部分。本文主要从六个方面阐述了如何创建可持续性发展的无形资产，同时指出社会对无形资产的关注也给专业人士如何把人力资源工作和股东利益进行有效结合开辟了一条新的道路。     

Recognition of the Economic Security in the Form of Assurance Fund as a Protection to Landowners and the Economic

The increase of land fraud statistics in Malaysia＇s administration system shows that the legal security, at present, is not able to guarantee landowners in the long run. Furthermore, there are registered landowners who are not able to recover their losses due to the stripping of title done erroneously by the government. This occurs due to the Malaysia＇s administration system only practices two principles out of the three principles in the Torrens systems, which are the mirror principle and the curtain principle. The retention of these two principles for the last 40 years since the National Land Code came into effect on the 1st January, 1966, and this has revealed the failure of the government in guaranteeing the landowners in the form of the economic security. This can indirectly impact the real estate investment in Malaysia due to the complaints pertaining to the loss of trust in the Malaysia administration system. Based on the studies conducted, we can see that the recognition towards economic security in the form of assurance fund can impact the increase of real estate investment in Malaysia. This can bring benefits not only to land owners as a protection but also towards the increased securities legislation in the form of the Malaysia land administration system, which could attract in an increase in the interest of investors to invest in Malaysia. So, the interviews with the directors of the land office in Peninsular Malaysia, legal practitioners, and insurance companies have been conducted to support this study. The results of this study hopefully will assist our land administration system in creating a form of economic security in order to make our system more guarantees, efficient, and good governance in resolving matters related to land, especially to address the issue of fraud and forgery. Furthermore, it is expected to help the landowners and innocent buyer in seeking protection of economic loss is not due to their own mistakes and to increase the investment in Malaysia.     

政府最终控制、控股股东行为与财务报告透明度——中国A股市场上市公司的经验证据

以中国沪深两市A股上市公司2004—2006年间的2940个公司年度为样本,以财政部发布的《企业会计准则———基本准则》和FASB发布的第2号公告中的会计信息质量特征为基础,对财务报告透明度进行度量,分析政府最终控制、控股股东行为对财务报告透明度的影响。研究发现:控股股东掏空行为显著降低了财务报告透明度;国家最终控制的上市公司的财务报告更不透明,并且政府干预动机越强,财务报告透明度越低;财务报告透明度与最终控股股东的所有权比例呈U型变化,与其他股东的制衡能力呈同向变化。     

营运资金持有政策和融资政策的确定

营运资金是企业进行经营管理而周转使用的日常性流动资金,它对企业的风险和收益有着深刻的影响.本文从持有量和融资额度这两个方面对营运资金的有关政策进行了分析和阐述.     

证券基金淘汰与反淘汰问题的初步研究

我国证券投资基金在经历了初期“繁荣”之后,目前已进入市场化淘汰时期。文章首先指出我国证券基金逐渐露出的若干淘汰信号,进而从内外部(即主客观)两大方面分别审视其淘汰成因,最后落脚到详尽拟定反淘汰对策上来。文章首开证券基金淘汰与反淘汰问题的研究,不仅是为理论创新,更是为它的可持续发展提供实践依据。     

几项新技术的施工要点及技术经济分析

介绍湘潭市场地税局培训楼工程中所采用的六项施工新技术及其施工要点，并进行了技术经济分析。这些新技术可供其他工程参照采用，并能有效降低工程造价。     

浅析如何加强新时期多产权建筑消防安全管理

随着社会主义市场经济体制的进一步深化,特别是近几年城市化进程和房地产开发的快速发展,多产权建筑(指一幢建筑有2个或2个以上产权单位共同使用的建筑)呈现逐步增多的趋势,有的建筑单独各自管理,有的建筑统一一家单位管理,有的建筑实行物业管理,造成了消防法律责任主体多元、法律关系复杂,消防行政执法成本加大、程序复杂、效率低。同时因多产权建筑产权隶属不同性质单位和使用功能不同等原因,使多产权建筑出现了存在火灾隐患多、整改难度大、整改资金落实涉及多个单位的问题和情况,甚至有的已经形成重大火灾隐患,如何应对这一变化,切实解决好这类建筑消防管理问题,已成为各级公安消防机构研究的重要课题。     

Family Matters: Rankings Within Fund Families and Fund Inflows

Abstract:  This paper examines the influence of the position of a fund within its family on its subsequent net-inflows. Our empirical study of the US equity mutual fund market shows that reaching a top position within the family leads to large inflows. These inflows accrue beyond those expected, given the performance of the fund in its respective market segment. The effect is much stronger in large families than in small families. We also find that inflows significantly increase if a fund moves into the top positions within its family from one year to another. These results lead to competition within the fund family and to important risk taking incentives for fund managers.