对“村财乡管”管理方式的思考

农村税费改革之后,很多地区对村级财务实行了“村财乡管”。本文通过分析认为,“村财乡管”是乡镇一级政府对村级集体财产的越权管理;这种管理方式在对村级集体财务管理产生某些积极效应的同时,也带来了很多不利的影响;村级财务管理的关键还在于加强村民民主理财制度建设,加大财务监督力度。     

规范劳动合同制是地勘单位用工制度改革的关键

文章认为,计划经济体制下形成的,地勘单位采用行政命令配合思想政治工作的方式,对固定职工进行各个用工环节的管理模式,已不适合市场经济条件和经济全球化的要求,地勘单位必须规范劳动合同制管理,进行用工制度改革。文章分析了地勘单位劳动管理现状,论述了实行劳动合同制管理的必然性和紧迫性,以及现今地勘单位在规范劳动合同管理方面存在的差距。最后提出了地勘单位规范全员劳动合同制管理的四项措施建议。     

Simulating the Evolution of the Implied Distribution

Motivated by the implied stochastic volatility literature (Britten–Jones and Neuberger, forthcoming; Derman and Kani, 1997; Ledoit and Santa–Clara, 1998) this paper proposes a new and general method for constructing smile–consistent stochastic volatility models. The method is developed by recognising that option pricing and hedging can be accomplished via the simulation of the implied risk neutral distribution. We devise an algorithm for the simulation of the implied distribution, when the first two moments change over time. The algorithm can be implemented easily, and it is based on an economic interpretation of the concept of mixture of distributions. It can also be generalised to cases where more complicated forms for the mixture are assumed.     

Relationship of Planning and Control Systems with Strategic Choices: A Closer Look

The study finds that relative to others, firms pursuing the Prospector-like strategy (high innovation) have lower financial results uncertainty, a more long-term orientation for decision making, and more decentralized control. As well, the tightness of budgetary control is found to be negatively correlated with financial results uncertainty. Thus, we are able to reproduce in our study the result that Prospector type firms have tighter budgetary control, which many have found puzzling previously, and point to the relation between strategy and financial results uncertainty as an explanation for the result.Based on a sample of large firms in Singapore, the study also finds the impact of the 1997–1998 Asian crisis is correlated with the intensity with which the Prospector-like strategy was pursued.     

树立和落实科学发展观--以中地集团的实践为例

科学发展观的内涵极为丰富 ,涉及经济、政治、文化、社会发展各个领域 ,既有生产力和经济基础问题 ,又有生产关系和上层建筑问题 ;既管当前 ,又管长远 ;既是重大的理论问题 ,又是重大的实践问题。中地集团树立和落实科学发展观的实践 :(1)较长时间内保持高速度的、有效益的经济总量增长 ;(2 )明确企业定位 ;(3)加快体制机制改革的步伐 ;(4 )营造良好的人文环境 ;(5 )弘扬优秀的企业文化     

Income and substitution effects of fiscal policy on work effort

The focus of this paper is twofold. First, it examines the impact on work effort of changes in government purchases financed with lump‐sum taxes, in a neoclassical framework, with respect to four industrialised countries. Second, it reconsiders the expenditure–work effort relationship in a broader conceptual context that allows for distortionary taxation and a disaggregation of the income and substitution effects. Our findings are shown to cast doubt on the empirical plausibility of the prevailing (neoclassical and New Keynesian) models which seem to rely heavily on the lump‐sum tax notion, thus ignoring the substitution effects of distortionary taxation.     

如何利用条形码技术控制供应商的零配件质量

分析了现行的通过售后维修单进行反馈控制供应商零配件质量这一方法存在的时间滞后问题,并提出利用条形码结合MIS、EDI、企业局域网等技术进行零配件质量控制,并设计了整个流程。     

中石油存续公司财务管理模式初探

文章通过综合分析各类影响因素，并借鉴历史经验教训，考虑其现实条件和管理要求，认为中石油存续公司适宜采取集权式财务管理。并从财务机制、财务制度等方面进行改革和创新，制定并实施相关的保证措施，以确保集权式财务管理体制能够有效运行。     

工程投标报价的优化

在报价低者为优的评标规则下，报价、中标可得利润与中标概率总是成反比，最优报价为中标可得利润与中标概率的乘积最大时所对应的报价。结合案例详细分析了只有一个具体竞争对手，有若干具体竞争对手，已知对手数目但不知具体对象，既不知对手数目也不知具体对象四种情况下的报价决策方法。     

The anticipated and concurring effects of the EMU: exchange rate volatility, institutions and growth

Reduced exchange rate volatility and higher and less heterogeneous quality of institutional rules and macroeconomic policies are two of the main (anticipated and concurring) effects expected from a currency union.In this paper, we measure the magnitude of these two effects for the Eurozone countries looking at real effective exchange rates (REER) and at different indicators of quality of institutional rules and macroeconomic policies (QIRMP). We find that the first effect is much stronger than the second when we compare relative changes for Eurozone countries and the rest of the world in the relevant period.We further evaluate the impact of both effects on economic growth on a larger sample of countries. Our findings show that both have significant impact on levels (more robust) and on rates of growth (weaker) of per capita GDP.