基于统筹规划的城乡社会保险制度建设研究

农村和农民工社会保险制度的重复建设和相互割离,不仅严重损害了农民工的社会保险利益,而且造成了社会保险资源的巨大浪费.整合改革社会保险制度既是完善社会主义市场经济体制所必需的,又是维护广大农民工和城镇职工社会保险利益所必需.整合改革社会保险制度,一方面要统一同类群体社会保险制度,另一方面要建立各类群体社会保险相互衔接的制度.统一同类群体社会保险制度有助于建立各类群体社会保险相互衔接的制度.     

Dividends in the theory of derivative securities pricing

This paper develops the fundamental aspects of the theory of martingale pricing of derivative securites in a setting where the cumulative gains processes are Itô processes while the cumulative dividend processes of both the underliers and the derivative securities are general enough to cover all cases encountered in practical applications. A key ingredient is a general formula for how to change the unit of account of a cumulative dividend process. The formula is inconsistent with parts of the earlier literature. It obeys a unit-invariance rule for trading strategies, satisfies a consistency property when the unit is changed twice in a row, gives the correct results in well-known and uncontroversial special cases, and fits perfectly into a generalization of the martingale valuation theory. Using that generalized theory, we show that the value of a dividend process equals the value of a claim to the nominal amount of dividends yet to be accumulated plus the value of a flow of interest on the cumulative dividends at each point in time.     

Real exchange rate shocks on tradables,nontradables, and the current account: Mexico, 1980–2000.

Effects of external and income shocks on consumption and on the current account in Mexico from 1980 to 2000 are investigated. An intertemporal model captures the extent into which non-traded goods consumption affects traded-goods consumption, clarifying the roles of intratemporal or intertemporal substitution. Vector autoregressions (VARs) show that the 1% shock to non-traded goods consumption affects traded-goods consumption by −2% immediately, reverting to zero only after one year, supporting the intratemporal channel. Real exchange rate (RER) shocks exert considerable macroeconomic fluctuations. The 1% shock to RER affects traded goods consumption by −2% immediately, reaching −5% one year later. At the expense of income shocks, RER shocks grow in explanatory power over time: from 20%–25% at 1 quarter to 65%–69% of the variance of traded goods consumption 3 years later. Figures for the current account range from 14% to 68%, while income shocks appear less important. In contrast, for non-traded goods, RER shocks roughly match the quantitative importance of income shocks, reinforcing the theoretical analysis. First version received: June 2001/Final version received: July 2002 RID=\"*\" ID=\"*\"  Previous versions of this paper were presented at the conferences: “Economic and Financial Cycles and NAFTA: Micro and Macro Issues and Analysis” in Mexico City and at the “35^th Annual Meeting of the Canadian Economics Association” in Montréal. I wish to thank two anonymous referees of this journal for very helpful comments, Steven Ambler, Vincent Dropsy, Jo?o Faria, Michel Normandin, Yoshi Otani, Tsunemasa Shiba and Gerardo Villoslado for comments and encouragement. I remain solely responsible for the shortcomings of this paper. Financial support from the Japanese Ministry of Education and Culture in early parts of this project is gratefully acknowledged.     

国库集中支付制度下高校财务预算管理的探讨

国库集中支付制度的全面推行,对高校财务预算管理产生了深刻的影响,要求高校强化预算管理意识,科学合理规范编制部门预算,完善预算管理考评机制,提高财务管理人员的综合素质,不断提高高校财务管理水平。     

分店会计若干问题的思考

从总店对分店的管理模式与账户核算内容两个角度，以核算内容为基础设立分店会计的相应账户，可以从整体上优化账户体系，当对应账户不一致时，按“冲销”而不是“补记”的思路编制调整分录更符合汇编财务报表的内在要求。     

"账外账"的税务检查

近年来，从税务检查部门查处的涉税违法案件的总体情况看，设置“账外账”、搞账外经营已成为偷税的主要形式之一。如何在实践中不断总结“账外账”偷税的违法规律，研究“账外账”的税务检查方法，积极寻求治理对策成为税务检查部门的当务之急。     

我国社会保障个人账户基金投资运营及对策研究

我国社会保障基金证券投资运营机制中,单一的投资结构、不够健全的运作方式和较低的投资收益制约着社会保障基金保值和增值。加大融资力度、改善投资环境、加强监督管理、实施多元化投资战略是新时期社保基金投资运营健康发展的必然选择。     

基于行为经济学理论的旅游者行为分析

传统的旅游者行为分析方法,主要是进行定性的分析,将各个因素进行框架分析,而对旅游者行为的影响因素分析深度不够。借助行为经济学的理论和分析方法,从旅游者的心理活动角度入手,注重旅游者的心理变量分析,应用前景理论和心理账户分析旅游者行为,充分考虑了情境因素和体验因素,使得关于旅游者的行为分析更加细化和接近现实生活。     

日本非传统保险发展历史变迁及启示

日本是当今国际上保险产业最发达和成熟的国家之一,但其曾在保险创新方面出现过严重的失误,其非传统险发展曾经历过重大挫折,目前又成为日本保险业发展最快的保险。通过对日本非传统保险发展过程的综合分析,有助于总结非传统保险发展之规律,为我国发展非传统保险提供有价值的参考意见。     

会计国际化中必须克服的四个障碍

会计国际化作为未来会计的必然发展趋势越来越受到会计界的关注，但是对会计的国际化不能用片面的观点来分析，而应该用马克思主义的全面观点和与时俱进的动态观点来辩证对待在会计国际化过程中遇到的问题。本文阐述了研究会计国际化中常遇到的四个误区，以求正确分析和促进会计的国际化。