建国初期人民政协制度的巩固与转型

人民政协制度的创设既经历了与国民党一党独裁专制的斗争。也经历了中共执政后自我的痛苦磨合。该文考察了建国初期，人民政协制度由代行人民代表大会职权向非权力性的多党派协商机关演变的过程，特别是剖析了在这种转变过程中，中共和民主党派人士荣辱与共的深刻原因。     

乡村重构视角下全域土地综合整治的机制解析与案例研究

研究目的：解析全域土地综合整治的内涵特征并揭示其助推乡村重构的机理,基于全域土地综合整治试点案例,剖析全域土地综合整治助推乡村“空间—经济—社会”重构的现实路径,以期指导全域土地综合整治实践。研究方法：理论分析法、归纳总结法、案例分析法。研究结果：（1）相较于传统土地整治,全域土地综合整治更加强调整治范围的整体性、整治对象的综合性、整治模式的差异性、整治措施的系统性、整治目标的多样性。（2）基于3项整治类型和2项制度供给,全域土地综合整治整合乡村“人口—土地—产业”三大要素,助推乡村空间格局优化、经济发展动能激活、社会治理能力提升。（3）全域土地综合整治试点区域助推乡村重构的路径主要体现在：①以垦造耕地、工业用地保护更新、城乡建设用地增减挂钩、河流综合治理等实现乡村空间重构;②以工业用地容积率提升、村集体资产置换、农户“三置换”等实现乡村经济重构;③以公共空间治理、高标准农田建设、渔耕文化传承等实现乡村社会重构。研究结论：全域土地综合整治试点实践需立足乡村重构的现实需求,以实现乡村地区空间格局优化、功能提升、形态重塑为目标,推动乡村经济、社会、生态、文化协调全面发展。     

3S技术在土地整理复垦开发项目工程量复核中的集成应用研究

针对土地整理复垦开发项目工程量复核工作的特殊性,结合利用3S(RS,GPS,GIS)技术特点,提出将3S技术集成应用于土地整理复垦开发项目工程量复核工作之中的新方法。以云南省为例,对3S技术在土地整理复垦开发项目工程量复核中各环节技术的应用进行了分析展示。     

浅析青海土地开发整理项目中存在的问题和对策

土地开发整理项目是通过对项目区的综合整治,提高耕地质量和种植条件来促进地域经济的发展。文章以青海东部黄河谷地百万亩土地开发整理重大项目为例,对青海土地开发整理项目中存在的问题进行了分析,并就应对措施提出了一些见解。     

中国农村土地整理绩效区域差异及其影响机理分析

研究目的:在阐述农村土地整理项目绩效概念的基础上,构建绩效评价指标体系对2003—2007年中国31个省(区、市)的农村土地整理项目绩效进行评价并分析其区域差异特征和影响机理。研究方法:P-S-R框架法、信息熵权TOPSIS法。研究结果:(1)2003—2007年中国农村土地整理项目绩效水平总体呈现出有降有升的趋势,其中2006年最高,绩效值为0.5985;(2)区域差异特征显示,粮食主产省的绩效水平普遍较高,经济发达地区的绩效水平普遍较低。研究结论:中国农村土地整理项目耕地资源保障绩效的区域差异的影响机理在于:(1)经济发展水平不同引起的建设占用压力对整理绩效的影响;(2)后备土地资源禀赋状态对整理绩效的影响;(3)整理补充耕地响应程度对整理绩效的影响。     

土地开发整理的概况、内涵及实践

介绍了我国土地开发整理的进展,研究了土地开发整理的概念、分类及内涵,总结了土地整理的理论依据和土地整理几种模式。我们选择了合肥市作为调研的对象进行实地调查,对土地开发整理实践进行较为系统的研究,分析当地项目实施过程中取得的成效,总结经验,同时发现问题,提出解决的思路和方法,希望能对土地开发整理项目实施和建设提供参考依据。土地开发整理是土地可持续利用的重要途径之一,为科学合理地进行土地开发整理活动,有必要进行土地开发整理研究。在分析探讨过程中,认为土地开发整理具有相对性、地域性、多样性、复杂性、时限性等基本特性。     

Financial Restructuring in European Banking and Foreign Expansion

ABSTRACT

This paper examines the main structural and performance features of European banking. It demonstrates that while banking markets have become increasingly concentrated and bank numbers have fallen, competition appears to have intensified. Given the large number of banks and branches in many countries, there still remain indicators of possible excess capacity in the system and that the consolidation trend, especially with the advent of the EMU, will continue. The paper considers ways in which banks have diversified to add to their revenues, and also discusses market power and competition issues relating to increased market concentration. Finally, we briefly discuss the foreign expansion strategies of European banks, particularly the Spanish banks in South America. The strategic emphasis of the top Spanish banks has primarily been based on building market power and a name presence in a region that has massive market potential.

RESUMEN. Este documento examina las principales características estructurales y de desempeño de la banca europea. Demuestra que, mientras que los mercados bancarios se han ido concentrando cada vez más determinando la disminución del número de bancos existentes, la competencia parece haberse intensificado. De acuerdo al gran número de bancos y sucursales que existen en muchos países, esto parece mostrar que todavía existen indicadores de posible exceso de capacidad en el sistema, y que la tendencia hacia la consolidación, especialmente con la llegada del EMU, continuará. El documento considera las formas en que los bancos se han diversificado para aumentar sus ingresos, así como el poder del mercado y temas relacionados a la competencia para aumentar su concentración. Por último, traza rápidamente las estrategias de expansión extranjera de los bancos europeos, especialmente los bancos españoles en Sudamérica. El hincapié estratégico de los principales bancos españoles se basó, primordialmente, en aumentar su poder de mercado y la presencia de la marca en la región que tiene un potencial de mercado masivo.

RESUMO. Este estudo analisa as características estruturais e o desempenho do sistema bancário europeu. Ele demonstra que, enquanto o mercado bancário tornou-se cada vez mais concentrado e o número de bancos diminuiu, a competição parece ter se intensificado. Apesar do grande número de bancos e de filiais em muitos países, ainda permanecem indicadores de excesso de capacidade do sistema, e que a tendência de consolidação continuará, especialmente com o advento da Unidade Monetária Européia. Este trabalho considera as diversas estratégias utilizadas pelos bancos para aumentar a sua receita e, também, discute o poder de mercado e os aspectos competitivos relacionados à maior concentração do mercado. Finalmente, discutem-se, sucintamente, as estratégias de expansão estrangeira dos bancos europeus, particularmente dos bancos espanhóis, na América do Sul. A ênfase estratégica dos maiores bancos espanhóis baseia-se, principalmente, na construção do poder de mercado e da presença da sua marca em uma região com grande potencial de mercado.     

Public Sector Consolidated Statements—an Assessment

Judgments potentially made by various participants in (or observers of) the public sector on the basis of aggregative financial information about governments are reviewed. Distinctions are drawn between judgments that are made routinely , or under certain conditions, by decision makers or observers. It is recognized that (in Australia) the financial information that is relevant to the majority of these judgments is already supplied by other sources (principally budget documents, or in Government Finance Statistics) rather than by public sector consolidated statements. It is concluded that a number of routine judgments could be based on financial information presented in the form of consolidated statements (of varying scope). Alternative criteria for determining the scope of consolidated statements are reviewed. Accountability and control are noted as potential bases. Depending on the adopted objective, it is concluded that tests of control are either not relevant, or inappropriate. It is contended that prior studies that have recommended use of control have focused on processes (trying to find a suitable test for determining the ambit of consolidated statements) rather than on objectives , and examining in some detail what information would be relevant to different users and uses.     

论合并商誉会计处理比较

合并商誉一直是会计界讨论的一个热点。国内、国外和国际会计准则合并商誉处理、介绍和比较，使大学对合并商誉有更多、更明确的了解，并在此基础上给予了合理性评价和可行性建议。