商科高校教师智力资本价值评价实施研究

商科高校教师智力资本价值评价对于实现教师按贡献取酬,激发其工作积极性具有重要意义。在构建商科高校教师智力资本价值评价指标体系的基础上,阐述商科高校教师智力资本价值评价过程,提出商科高校教师智力资本价值评价工作实施流程。     

智力资本、股权结构与企业绩效关系研究——基于沪深股市2008-2012高科技公司的实证

本文以2008-2012年沪深股市的189家高科技公司为样本,探讨智力资本和股权结构对企业绩效的影响。实证结果表明：规模效应并不利于促进高科技企业提高创新能力;非控股高科技企业智力资本、股权结构对绩效的作用优于控股企业,股权制衡度能够显著提高企业绩效,股权集中度与企业绩效正相关。另外,智力资本和股权制衡度对我国高科技企业绩效提高具有显著的积极作用。     

影响我国农民市场主体地位确立的制度因素

拥有自主产权是农民成为真正市场主体的必要条件,包括诸如组织制度、户籍制度、金融制度、社会保障制度等在内的产权支持系统是影响农民成为市场主体的充分条件。市场主体地位的高低在某种意义上是由经济实体在参与市场经济活动时所拥有的权利束决定的。推进农村经济市场化的过程就是加强农民市场主体地位的过程。进一步深化农村体制改革,从根本上消除不合理制度对农民的束缚,使农民成为真正的市场主体是解决当前“三农”问题的根本出路。     

企业剩余分享及其产权机理

企业剩余由资本所有者独享向其他要素所有者共同分享的演进是现代企业治理结构发展的一个重要趋势。本文对剩余和剩余分享进行了界定,分析了剩余分享的几种情形,阐释了剩余分享的内在产权机理及其主要途径。     

试论经济发展与耕地资源保护

工业化、城镇化是我国现代化的大趋势，在这个过程中势必要占用一部分耕地，如何协调双方均衡发展，是摆在我们面前的一大课题。国家明确了土地资源保护和管理“必须严而又严”的总要求，提出了在经济发展中“在保护中求发展，在发展中求保护”的总原则。为此，本文根据近7年来土地锐减的现状，分析了经济快速发展中的耕地基本现状，探讨了耕地保护的必要性和重要性，根据“最大限度地发挥资源的经济效益，社会效益和环境效益”的总方针，紧紧联系我国的实际情况，提出了经济发展中耕地保护的途径。     

知识资本风险预警指标体系及其评价方法研究

知识资本是知识型企业生存发展的关键核心资源,其存在不确定性和风险性.从人力资本状态、技术资本状态、管理资本状态、市场资本状态和顾客资本状态5个方面构建了知识型企业知识资本风险预警指标体系;利用模糊评价方法对指标体系进行了分析;结合具体算例说明了模糊评价方法的可应用性.     

Thought and Discussion from the Treatment of Formaldehyde Pollution

I.The State of Indoor air pollutionIndoor air pollution has got much attention nowadays.This pa-pertalks about indoorair pollution in the field of statute,economy,environmental protection,conservation and sustainable utiliza-tion of natural resources.Pres…     

The Change of Ecological Footprint and Its Effect on Sustainable Development in Beijing of China

Speeding up the environmental protection and construction is one of the major issues in ＂Greener Olympic Games＂ held in Beijing in 2008. Making a thorough study to find out the reliable measures to ecological resumption in Beijing has an important scientific and practical significance. It can provide scientific basis for making a better decision for ＂Greener Olympic Games＂ held in capital Beijing and development in harmony for society and economy, as well as management for ecological environment. By studying of change of ecological footprint from 1990 to 2003 in Beijing, the paper shows that ecological footprint per capita has a strong relativity with population and GDP, and both of the correlation coefficient between them is about 0.92, as well as the fossil energy land has a position in the lead in ecological footprint items. The study also shows that the ecological capacity per capita in Beijing occupied about 1.25% in global ecological capacity per capita. Began 1990, the ecological deficit in Beijing was about 0.72 hm2, which is at strong unsustainable development at present. Finally, the paper suggests social and economic structure should be adjusted as soon as possible, resources should be strengthen sustainable used and population increasing should be controlled strictly, as well as arable land also should be under control used for built-up areas. Simultaneity, the utilizing ratio of energy sources should be increased, and the consumption of energy sources and ecological deficit in Beijing should be reduced in order to speed up the society and economy development in harmony and sustainment.     

论洪江古商城的保护与开发

洪江古商城县有独特的文化价值,是一部明清至民国的历史百科全书.其保护与开发,从对立走向统一,需要在认识与实践中创造,即坚持科学发展观,实现社会效益与经济效益的一致性,促进社会文明、生态文明、政治文明进步,促进经济社会发展.在此基础上,使保护与开发走上良性发展之路.     

论母子公司财务管理模式及其财权配置

母子公司财务管理有集权、分权、集权与分权融合三种模式。选择母子公司财务管理模式应比较各自的优缺点和适用范围,并充分考虑股权集中度、企业规模等相关因素,以进行具体的财权配置。