论政府审计职责的涵义与特点

政府审计职责是指得到法律确认的审计机关承担的任务和责任，包括审计监督职责和审计管理职责两个方面。其中，审计监督职责又包括审计事项范围、审计目标层次和审计执行深度三个方面的内容。审计职责具有不可推卸性、专属性、明确性、法定性和与审计权限的伴生性等特征，它与审计职能、审计权限既有密切联系，又有明显区别。     

论会议的功能

该文根据会议所具有的聚集性特点,归纳出了会议的十大功能:集中时间、集中精力、集中权力、集中智力、集中情感、集中信息、集中声势、集中见证、集中财物、集中监管等。还就正确认识会议功能、正确发挥会议功能提出了见解。     

南京商圈构造及其对策

工业化、城市化、信息化和市场化的互动推动了都市圈的形成。都市圈的形成可以带来分工与资源重组效应、要素的聚集与扩散效应、分享效应以及新型的竞争与合作效应等。在南京都市圈逐步形成的基础上,南京商圈也已初步出现。在南京商圈的进一步发展中,我们应该明确:城市商业结构的总体结构应是商业专业化的形态结构、布局结构、业态结构和技术结构动态组合的过程,南京及周边城市地区要互动调整自己的商业布局、业态与技术结构,选择适合于自身的竞争战略,形成互相竞争与合作的新型区域关系。     

论新时期会计职能的定位

会计职能是会计在经济管理中固有的功能,它随着社会的不断发展而发展。本文首先分析了会计环境变化及信息技术发展对会计职能的影响;进而就新时期会计职能的定位进行了探讨;最后就当今社会的发展现状对会计职能的发展提出了一些新的思考。     

我国财政支出结构的优化问题研究

当前,我国正处在经济高速发展的快车道,市场经济体系逐步成熟和完善起来,市场逐步放开,市场化程度日益提高.而财政作为国家调控经济的最主要手段,尤其是财政支出方面对整个社会阶层都产生敏感而切身的利益影响.对此,运用实证分析和对比分析等方法针对我国当前财政支出结构的扭曲状况,才能进一步提出优化对策.     

社会工作在基层治理专业化中的角色与功能

近年来,我国对居民社区建设的重视度不断提升,社区公共服务团队也在不断壮大,在国家政策的实施以及广大社区管理中,社区管理机构发挥着十分关键的作用。随着城乡居民生活水平的不断提升,传统的管理模式与基层治理手段已经落后,难以满足社区发展与民众生活的多元化以及专业化需求,因此,在社区治理中,融入专业性社会工作已经成为大势所趋。论文结合社会工作参与乡村振兴建设战略所进行的一系列工作,探究社会工作在基层治理专业化道路上扮演的角色,指出社会工作在基层治理专业化中的功能,阐明当前社区治理中的问题,探索促进基层社区治理可持续发展的道路。     

An Econometric Estimation of Industrial Water Demand in France

This study investigates the structure of industrial water demand byestimating the derived demand for water on a sample of industrialestablishments located in the south-west of France. Productiontechnologies are represented by short-term variable cost functions andapproximated by a translog form. Industrial water use is modeled ashaving three components: the quantity of water bought to a waterutility, the quantity of autonomous water and the quantity of watertreated prior to use. We include in this framework water effluents,which are considered as a by-product of the production process, emittedby firms. Each of the three water components is treated as a separateinput and all are estimated as a system of simultaneous equations. Themodel is estimated on a sample of 51 industrial plants in the Girondedistrict observed from 1994 to 1996 using Seemingly Unrelated Regression(SUR) and Feasible Generalized Least Squares (FGLS). Results ofestimations show that industrial firms are sensitive to water priceinputs. Network water elasticity is estimated at –0.29. It variesfrom –0.10 to –0.79 according to the type of industryconsidered. Autonomous water price elasticity is not significant.Elasticity for treated water is evaluated at –1.42 at themean-sample and varies from –0.90 to –2.21 according to theindustry considered.     

Directional duality theory Directional duality theory

In this paper we introduce a complete duality theory based on directional distance functions. This duality theory parallels the duality theory based on radial distance functions in Färe and Primont (1995).     

Economic reforms,efficiency and productivity in Chinese banking

This paper analyzes the impact of banking reforms on efficiency and total factor productivity (TFP) change in Chinese banking industry. Using an input distance function, we find that joint-equity banks are more efficient than wholly state-owned banks (WSOBs). Furthermore, both WSOBs and joint-equity banks are found to be operating slightly below their optimal size, suggesting potential advantages in expansion of their businesses. Overall, TFP growth was 4.4% per annum for the sample period 1993–2002. Joint-equity banks experienced much higher growth in TFP (5.5% per annum) compared to the WSOBs (1.4% per annum).      

Outsourcing, Imports and Labour Demand

This paper examines the effects of purchased services and imported intermediate materials on the labour demand for different skills in German manufacturing sectors. We derive and estimate a factor demand system based on the generalised Box–Cox cost function nesting both the normalised quadratic and the translog functional form. We find that the impacts of output and capital growth are more important in explaining the demand for heterogeneous labour than substitution effects between labour and non–labour inputs. Similarly, the increasing use of both imported materials and purchased services is a consequence of output growth rather than input substitution.
JEL classification : J 23; O 33