我国个人所得税后续改革中必须考虑的若干问题

我国工资薪金个人所得税扣除额宜实行分地区浮动制度,而扣除额的调整必须与扣除方式的改革相结合才具有实质意义。从目前的征管实践来看,加强个人所得税管理、有效控制税源是确保改革目标实现的关键。此外,单纯追求个人所得税的公平功能而忽视其效率的作用,对我国社会政治经济的发展将产生不利的影响,也不符合改革的目标。     

发挥政府采购政策效应促进中小企业发展

经过几十年的发展,中小企业已经成为我国科技创新、增加就业的重要力量,在市场经济体制的建立和城镇化的过程中有着举足轻重的作用,为整个国民经济的持续、健康发展做出了重要贡献,是社会主义市场经济的重要组成部分。但是,由于种种主客观原因,中小企业的发展困难重重,其中以资金不足为最。与此同时,我国政府采购的规模不断扩大,估计在今年要达到3000亿,这对我国企业的发展会起到非常大的促进作用,但从总体看,中小企业参与政府采购的程度很低,政府采购本身对中小企业的关注还很不够,这将是中小企业丧失很多难得的发展机会。为此,本文将从中小企业的现状和作用入手,分析政府采购支持中小企业发展的理论依据和法律依据,并着重提出发挥政府采购促进我国中小企业发展的对策建议。     

中国地方政府债务权责划分:实践探索与改革建议

地方政府债务权责划分是一国分级财政体制的重要内容。实现中国地方政府债务的合法化已经成为解决当前地方政府债务问题的前提条件。地方政府债务的合法化不仅是债务融资权的界定问题,更是管理责任的归属问题。近年来中国某些地方已经开始自发地探索地方层面上的政府债务权责划分的方法。国家应尽快制定统一的法规,赋予地方政府合法举债权,但应严格控制债务规模、界定使用范围。应在财政部和省市县财政部门设立债务管理机构,明确地方政府的债务偿还及风险管理责任,加大债务监督力度。     

试论我国财税法律体系的完善

经济的和谐发展呼吁完善的财税法律体系。目前,我国传统财税法律体系已经不能适应和谐发展的新要求,以科学发展观为指导,创新财税法学研究方法和研究范式,构建新的财税法律体系和拓展财税法学的理论空间,已经成为财税理论研讨中的新趋势。因此,宜从我国财政危机的法律原因入手,分析产生这些问题的法治根源,并提出创新财税法治观念、构建新的财税法律体系的思路。     

Financial statement data in assessing the future potential of a technology firm: The case of Nokia

The paper introduces a financial statement method to assess the future potential of a firm. First, the last strategic steady phase is identified. Second, growth rate for total expenditure is estimated (growth process). Third, the revenue generating potential of total expenditure is evaluated by a distributed lag function (revenue-generating process). This function is used to recalculate expenses and assets using alternative depreciation theories. Third, financial behavior is modeled by analyzing financial assets, taxation, interest expenses and revenues, and dividends (financial process). Fourth, these processes are used to assess the future potential. The method is illustrated by the case of Nokia for the period 1990-2000.     

电网企业优化购电成本方法研究与实证分析

通过购电成本结构分析,指出了当前发电计划编制及执行中存在的问题和当前发电计划编制对电网购电费的影响。重点研究了有关降低电网购电成本的方法及实证,并为政府价格相关部门提出创建节能型社会的政策建议。     

论小型冷热电联产

介绍了小型冷热电联产系统的特点和主要设备的现状.阐述了如何在西气东输的前提下,大力发展以小型、清洁冷热电联产为代表的第二代能源系统,促进国民经济的发展.     

纺织品CAD设计系统的研究分析

纺织品CAD设计系统已经得到了应用并取得了突破性进展。它的研究开发已经为大多数人所认同,但是还存在一些问题。本文分析了纺织品CAD设计系统绘制工具中存在的问题、菜单栏中一些命令的欠缺和软件中的其他不足,并提出了今后研发的目标和建议。     

野生纤维之王——罗布麻

文章阐述了罗布麻纤维的物质组成、形态结构,探索了提取罗布麻纤维的初加工工艺流程,分析了其药用价值和纺织保健开发价值。     

Research on Basic Design Education: An International Survey

This paper reports on the results of a survey and qualitative analysis on the teaching of ‘Basic Design’ in schools of design and architecture located in 22 countries. In the context of this research work, Basic Design means the teaching and learning of design fundamentals that may also be commonly referred to as the Principles of Two- and Three-dimensional Design. The body of knowledge associated with Basic Design may be regarded as part of the general theory of teaching and learning design as practiced in many design schools and which has its origins in the classical design schools such as the Bauhaus. In the author’s perception and practice, the pedagogy of Basic Design promotes a holistic, creative and experimental methodology that develops the learning style and cognitive abilities of students with respect to the fundamental principles of design. This includes an understanding of the elements of shape, colour, texture, light, and rhythm in a manner complementary but usually unrelated to the common design methods teaching approach. As is well known among design practitioners, including architects and industrial designers, a deep understanding of the purpose of these fundamental design elements and principles is still relevant to contemporary design practice. The main objective of the research described in this paper was to determine the status and development of Basic Design pedagogy in a significant number of contemporary design schools. On the basis of the results of two surveys conducted in 2001–2002, this paper will identify and illustrate interesting aspects concerning the programmes and organisation of courses delivered by teachers of ‘Basic Design’. This work will also survey the viewpoints of Basic Design teachers in elementary years of design courses and of those teaching design through projects during the subsequent years of the same courses. Interestingly, the design project teachers surveyed in this research expressed a desire to be more involved in the teaching of Basic Design fundamentals which indicates strongly that Basic Design principles are still relevant in contemporary design education terms as they have ever been and that more research is needed in order to better understand and apply the related pedagogy.