企业合并和合并财务报表

全球经济的发展掀起企业合并浪潮,合并财务报表成为讨论的焦点。文章分析了企业合并与合并报表的关系,指出了合并报表的局限性,比较了国际上通行的几种合并理论、合并方法、合并商誉会计的处理及合并范围与不合并公司的会计处理。     

The Paradoxes and Pitfalls of Revived Fiscal Activism

This paper critiques the revival of fiscal activism by the G20 in response to the global financial crisis of 2008–9. It first re‐examines the international macroeconomic conditions leading up to that crisis, before highlighting the paradoxes and pitfalls of revived fiscal activism for advanced economies. It argues that the harmful legacy of budget deficits and escalated public debt levels spawned further financial crises, most notably in southern Europe, and generally damaged household and business confidence to the detriment of private consumption and investment spending, which has delayed economic recovery. To undertake the repair necessary to the fiscal accounts of most advanced economies, the paper proposes that government spending programmes need to be thoroughly reviewed against the key principles of public finance.     

开展社会主义新农村建设的土地政策分析

土地是十分宝贵和稀缺的不可替代的重要资源,具有十分重要的基础地位。社会主义新农村建设的成败与土地息息相关。本文通过对集体土地流转、城乡建设用地增减挂钩和土地整理三个土地政策的分析,揭示土地政策在推动社会主义新农村建设中的重要作用。     

强夯技术在加固松软地基中的应用研究

强夯法是法国人梅纳首创,上世纪七十年代末传入我国的地基处理技术.该技术以其需要设备简单、操作易行、经济效益高的优点,在我国乃至世界各地得到了迅速推广和发展。本文主要对强夯技术在加固松软地基中的应用进行了研究。     

The composition effects of tax-based consolidation on income inequality

Many advanced economies have recently embarked on fiscal austerity. As this has come at a time of high and rising income disparities, policy-makers have fretted about the inequality effects of fiscal consolidations. We shed new light on this issue by empirically investigating the (composition) effects of tax-based consolidations on income inequality, output and labour market conditions for a sample of 16 OECD countries over the period 1978–2012. We find that tax-based consolidations reduce income inequality, but at the cost of weaker economic activity. However, tax composition does matter. Indirect taxes reduce income inequality by more than direct taxes, possibly due to the operation of a positive labour supply channel. Higher indirect taxes increase the price of the consumption basket and create incentives for agents to increase their labour supply. We find this effect to be stronger for middle-aged women. Looking at specific instruments, general consumption taxes and personal taxes are the most suited to reduce inequality while at the same time minimizing the equity-efficiency trade-off.     

公司集团破产中外部债权人的法律保护

子公司法律上的独立性与经营管理上的附属性的矛盾会引发有别于单一公司情形的很多问题。在公司集团破产中如何公平保护外部债权人的利益是公司法实践中亟待解决的课题。本文在借鉴域外法规定的基础上对此进行了探讨,对我国相关立法进行了评析,并提出了完善的对策。     

哈尔滨发展绿色食品产业集群的条件和优势

通过对哈尔滨市绿色食品产业集群生态环境、资源条件、行业优势的分析,提出以有利的产业政策和良好的科研教育为基础,发挥绿色食品产业集群的优势,使哈尔滨绿色食品产业集群的规模加大、优势加强,以吸引更多的外部规模经济.     

成都市土地整理及农村房屋转让的理论探讨——新兴古典经济学的一个案例

本文在梳理成都土地整理和农村房屋产权制度改革的实践基础上,运用新兴古典经济学超边际分析框架,从理论上论证农民集中居住区房屋转让先行试点的科学性,探讨了农村房屋转让配套政策完善的必要性,为农村房屋产权制度改革提出合理化建议。     

强夯法加固填土的数值模拟研究

文中以某高速公路服务区填土工程为工程背景,对强夯法加固填土进行了数值模拟;在此基础上模拟分析了单击夯击能、填土高度以及夯击点位置等对填土强夯效果的影响;提出了强夯法加固填土的一些适用条件与施工参数,为类似工程提供了参考。     

基于交易费用理论的土地整治招投标制度分析

招投标作为土地整治交易的重要制度,将引致交易费用,按照制度经济学理论,可以从信息对称性、委托-代理关系、博弈、外部性四个维度对土地整治招投标进行交易费用分析。在土地整治招投标中,存在围标串标失控、投标人失信、代理机构失德、政府部门失位等问题。基于交易费用理论,应当设计信息显示机制,降低信息不对称对土地整治招投标的影响;建立信用长效约束机制,对土地整治招投标参与者实行优胜劣汰;树立公共利益目标约束,增强集体选择力量;强化政府制度建设职能,促进土地整治招投标的市场化和社会化进程。