注重发挥标准在宏观调控中的积极作用

标准作为一项基础的技术制度，能够规范市场秩序，激励自主创新，推动产业升级，支持可持续发展，促进国际贸易，能够在宏观调控中发挥重要的积极作用。文章认为注重标准在宏观调控中的地位，充分发挥标准在宏观调控中的积极作用，对于做好宏观调控工作，建设资源节约型和环境友好型社会，实现“十一五”规划提出的战略目标，具有十分重要的现实意义。文章对宏观调控中标准的作用机制进行了分析，在此基础上提出了在宏观调控中发挥标准积极作用的路径和措施，为做好宏观调控工作提供了一种新的视角。     

变革后的会计准则与信息质量

2006年2月15日中国新会计准则体系正式发布，作为中国会计史上新的里程碑，它既是旧会计准则阶段的终点也是跨入新阶段的起点，标志着中国会计准则与国际会计准则正在实现全面接轨。本文通过封中国会计准则颁布的制度变迁进行回顾，进一步分析会计准则体系的两大显着特点，即国际趋同与中国特色，并在此基础上总结出新旧会计准则的主要变化，以及封会计信息的影响。     

湖南县域民营经济标准化战略模式选择——以技术标准生命周期为视角

现有研究表明:标准化战略促使企业构建起基于技术标准的竞争优势。本文在对湖南县域民营经济的标准化战略环境进行分析的基础上,运用技术标准生命周期规律理论,提出标准领导战略、标准挑战战略、标准跟进战略、标准创新战略这四种基本的标准化战略模式,并阐明了技术标准形成机制、技术创新集群以及产业标准链延伸等战略实施的若干要点。     

中国节能减排工作面临的问题和解决的方法

国家“十一五”规划纲要明确提出中国单位GDP能耗在五年内降低20％；主要污染物排放总量减少10％的战略目标。目前，中国节能减排的任务还相当艰巨，应增加节能减排的资金投入，提高节能减排的激励和处罚标准。完善税收制度，遏制高耗能、高排放产业的项目发展。     

URBANIZATION,HEALTH AND HUMAN STATURE

Economic growth has not always generated improvements in a population's health. Biological indicators of human well‐being, including stature, suggest the march to prosperity was not a steady one, and these biological indicators offer estimates of the health costs associated with modern economic growth. We employ an international data set to study the socioeconomic benefits and health costs associated with the transition to modern economic growth during the nineteenth century. We find that while the growth of GDP per capita had a positive impact on the stature of Western populations, prior to the mastery of the germ theory of disease, urbanization had a strong negative impact.     

Monetary Policy in Austria–Hungary, 1876–1913: An Econometric Analysis of the Determinants of the Central Bank’s Discount Rate and the Liquidity Ratio

This paper presents a model to explain the official discount rate of the Central Bank of Austria–Hungary from 1876 to 1913. The discount rate is assumed to depend on the liquidity ratio of the Bank, defined as the ratio of its stock of metals to banknotes issued, and on changes in foreign discount rates. The paper also presents an equation explaining the liquidity ratio. We use “not equally spaced chronologically ordered data” referring to the 50 discount rate changes enacted. The regressions confirm that the liquidity ratio was the main determinant of the discount rate and that Germany (and not Great Britain) played a significant role in determining the Austro–Hungarian discount rate and the liquidity ratios, supporting the view that the classical gold standard was a decentralized multipolar system rather than a system fully dominated by London as suggested by Keynes. The regressions also suggest that, although Austria–Hungary had an inconvertible paper currency (1879–1892) and fluctuating exchange rates (1876–1895) and formally joined the gold standard only in 1902, it “shadowed” the behaviour of gold standard Central Banks with such consistency that the stability of the estimated regressions was relatively unaffected by the frequent institutional changes.

公差原则及其应用

对ＧＢ／Ｔ４２４９－１９９６《公差原则》的图样标注、应用范围、检验等学习体会予以交流。     

美国会计准则模式的变迁及启示

通过回顾美国会计准则模式由原则到规则再到原则导向的发展历程,指出原则导向的会计准则模式是大势所趋。但具体到特定国家的特定时期,会计准则模式应该与一国的国情有机结合起来,无论"原则导向"还是"规则导向",只要契合于其赖以存在的会计环境,都是合适的。     

浅议我国现行个人所得税制改革

个人所得税作为调节居民收入分配的一个重要税种,在我国经济生活中起着至关重要的作用。个税调整直接关系百姓钱袋子,在通胀形势下成为关注热点。随着我国经济的增长,居民可支配收入也在逐年增多,但是作为调节贫富收入差距的"个人所得税"这一税收杠杆却滞后于我们经济的变化,这些问题不仅严重影响了税收调节经济的功能,而且对社会稳定也极为不利。本文在阐明了我国个人所得税制改革中存在的相关问题后,有针对性的提出了相关学者的政策建议。     

我国辐照食品检测技术与标准的发展

文章介绍了我国几种常用的辐照食品检测技术及应用情况,阐述了近年来我国辐照食品检测标准的现状,并对我国未来辐照食品检测技术和标准的研究及发展进行了探讨。