股权投资差额及后续追加投资差额的会计处理

股权投资差额是指长期股权投资采用权益法核算时,投资企业的初始投资成本与应享有被投资单位所有者权益份额之间的差额。企业采用权益法核算长期股权投资,初次投资时产生的股权投资差额进行了摊销或者计入了资本公积,后来企业又追加投资产生新的股权投资差额,应结合初次投资产生的股权投资差额一并考虑,分别按与初次投资时产生的股权投资差额方向相同与否进行处理。     

轮胎温度场有限元分析系统的设计

文章针对轮胎在行驶过程中各部位胶料受热情况不一致这一特点,深入地研究了轮胎滚动过程中的稳态热平衡状态。并通过经验数据的积累,从轮胎结构的参数化设计、断面网格划分与有限元分析、温度场计算及结果输出5个角度,设计出轮胎温度场有限元分析系统,证明了输出的温度场云图与现实中稳态轮胎温度场的温度分布情况一致。     

试论我国职业经理人制度及其供求均衡的条件

职业经理人是经济发展到一定时期的产物.随着我国经济体制改革的不断深化,我国市场经济的不断发展,以及国际国内市场竞争格局的不断变化,职业经理人在经济发展过程中的重要作用日益凸现,我国急需建立职业经理人制度,培养一大批职业经理人,完善职业经理人市场,以实现职业经理人供求均衡.     

解读2005年中国国际收支平衡表

国际收支平衡表不仅综合记载了一国在一定时期内与世界各国的经济往来的情况和在世界经济中的地位及其消长对比情况,而且还集中反映了该国的经济类型和经济结构。2005年,中国的国际收支巨额顺差,具有鲜明特色.透过国际收支平衡表,可以发现中国国际收支的结构特征、问题所在,进而提出改进措施和政策建议。     

Thermodynamics and process analysis for future economic scenarios

Economists are increasingly interested in forecasting future costs and benefits of policies for dealing with materials/energy fluxes, polluting emissions and environmental impacts on various scales, from sectoral to global. Computable general equilibrium (CGE) models are currently popular because they project demand and industrial structure into the future, along an equilibrium path. But they are applicable only to the extent that structural changes occur in or near equilibrium, independent of radical technological (or social) change. The alternative tool for analyzing economic implications of scenario assumptions is to use Leontief-type Input-Output (I-O) models. I-O models are unable to endogenize structural shifts (changing I-O coefficients). However, this can be a virtue when considering radical rather than incremental shifts. Postulated I-O tables can be used independently to check the internal consistency of scenarios. Or I-O models can be used to generate scenarios by linking them to econometric macro-drivers (which can, in principle, be CGE models). Explicit process analysis can be integrated, in principle, with I-O models. This hybrid scheme provides a natural means of satisfying physical constraints, especially the first and second laws of thermodynamics. This is important, to avoid constructing scenarios based on physically impossible processes. Process analysis is really the only available tool for constructing physically plausible alternative future I-O tables, and generating materials/energy and waste emissions coefficients. Explicit process analysis also helps avoid several problems characteristic of pure CGE or I-O models, viz. (1) aggregation errors (2) inability to handle arbitrary combinations of co-product and co-input relationships and (3) inability to reflect certain non-linearities such as internal feedback loops.     

融资成本、寻租行为和企业内部资本配置

本文构造了一个两层次委托代理模型,强调了外部资本市场和内部资本市场之间的相互作用,分析表明,资本配置扭曲和资本使用效率低下的关键是外部资本市场运作不完善对企业内部管理者的寻租行为的影响。本文的分析表明,融资成本偏低的外部资本市场不仅会促使企业CEO过分扩大融资规模,而且会加剧企业内部管理者的寻租行为,导致资本配置不当、投资缺乏效率的不良后果。本文的政策含义是,必须改变融资成本偏低的现状,并加强公司治理结构建设,才能解决我国企业融资过热、资本使用效率低下等一系列问题。     

企业研究与开发绩效评价:现状分析及改进思路

由于研发活动固有的特点,企业研究与开发(以下也称研发或R&D)的绩效评价一直是理论和实践上的难题。通过分析影响企业研发绩效评价因素,探讨现行的企业绩效评价体系存在的问题,得出了可以利用平衡计分卡设计企业研发绩效评价指标体系的结论。     

消费品市场有效供给不足的成因及对策

在买方市场条件下 ,我国消费品市场有效供给不足表现为 :消费品市场上的商品价位与消费者的市场收入层次错位、名优品牌和知名品牌商品少、城乡消费鸿沟加深。造成消费品市场有效供给不足的原因是 :消费品生产的市场定位出现误差、生产技术含量低、市场营销能力不强等。要达到消费品市场均衡 ,必须要做好市场定位、提高产品的技术含量、推进名牌战略、降低经营成本     

Real Exchange Rate and External Balance: How Important Are Price Deflators?

This paper contrasts real effective exchange rate (REER) measures based on different deflators (consumer price index, GDP deflator, and unit labor cost) and discusses potential implications for the link—or lack thereof—between the REER and the external balance. We begin by comparing the evolution of different measures of REER to confirm that the choice of deflator plays a significant role in REER movements. A subsequent empirical investigation based on 35 developed and emerging market economies over 1995–2017 yields comprehensive and robust evidence that only the REER deflated by unit labor cost exhibits contemporaneous patterns consistent with the expenditure-switching mechanism. Finally, we show that a standard open-economy model with nominal rigidities and trade in intermediate goods is able to generate these aforementioned patterns.     

中国经济改革与增长中的金融支持

中国的金融制度变迁也服从了渐进改革的“过渡性”逻辑 ,渐进战略较好地支持了中国 2 0年的经济增长。但是 ,由于“双轨”体制的固有矛盾 ,使中国的金融改革在今天聚集到了深层次的金融改革上 ,而这一问题的核心是多元化的金融产权关系。中国加入WTO成为中国金融深化改革的契机。摆在面前的来自外部世界的竞争 ,成为推进中国金融业“对内开放”的巨大的外部冲击