浅谈我国化学工业园区的筹建和开发

通过参与化学工业区开发，对化工园区筹建和开发，包括化工园区的选址、定位及开发过程的一些实际操作提出了建议。     

Exploring export sales management practices in small- and medium-sized firms

We investigate key sales management aspects in relation to the export involvement stage of the firm. Specifically, an attempt is made to examine the presence of significant differences in export sales management control strategy, export sales organization design and export sales management behavioral attributes between ‘active’ and ‘committed’ exporting firms. We identify several differences among these exporter groups with the main conclusion being that the sales management function is more effectively organized and managed at advanced levels of export involvement. These findings are discussed in the light of existing knowledge, and various conclusions and research implications are also derived.     

Three New Real Estate Price Indices for Geneva,Switzerland

This paper develops constant-quality price indices for three categories of real estate-apartment buildings, vacant land, and condominiums—for the city of Geneva, Switzerland. We use both the hedonic and repeat sales models to estimate the price level and, in turn, the rate of price change. The general pattern of each series suggests that real estate prices in Geneva were fairly stable throughout the 1970s, increased sharply during the 1980s, but gave back some of these gains in the early 1990s. Interestingly, the sharp rise in prices in the second half of the 1980s is very similar to that found in some regions of the United States. We also consider the problem, implicit in the repeat sales method, of revisions in previously estimated price indices as additional data become available in later years.     

上市公司利用减值准备进行盈余管理的实证研究--以吉林省上市公司为例

上市公司于2001年1月1日起开始执行新的企业会计制度,新的会计制度与原会计制度相比最显著的变化就是在原来四项资产减值准备计提的基础上又增加四项减值准备。这八项减值准备的计提,充分体现了谨慎性原则对历史成本原则的修正,目的是为了挤出上市公司资产中的水分,保护所有者和债权人的利益,从而化解其投资风险。通过对吉林省上市公司八项资产减值准备计提情况的分析,可以反映出吉林省上市公司利用减值准备进行盈余管理的实际情况。     

我国商业银行业公司治理结构与经营绩效的实证研究

通过对8家股份制商业银行的公司治理结构与经营绩效的关系做回归分析,结果显示:经营绩效与董事会规模正相关;与第一大股东持股比例负相关;与前5大股东控制权分散度正相关。因此,国有商业银行应当适度增大董事会规模、明晰产权关系、强化监事会职能、加强管理层激励与信息透明度。     

电网企业优化购电成本方法研究与实证分析

通过购电成本结构分析,指出了当前发电计划编制及执行中存在的问题和当前发电计划编制对电网购电费的影响。重点研究了有关降低电网购电成本的方法及实证,并为政府价格相关部门提出创建节能型社会的政策建议。     

新形势下加强水利工程项目管理

针对目前水利工程项目的特点和管理状况，探讨了如何通过发展项目管理公司实现水利工程项目的专业管理，加强水利工程项目管理信息化和项目风险管理，来确保新形势下水利工程项目目标的实现。     

Corporate governance in a major British holding company: BSA in the interwar years

This paper uses a case study of BSA to examine corporate governance in a holding company during the interwar years. Recognised as generally progressive in its policy towards financial disclosure, nevertheless BSA attracted hostile criticism from its shareholders, showed little evidence of developing administrative coordination and provided limited detailed information concerning the performance of its subsidiaries. Voice did have an effect in changing the pattern of financial reporting, but even under the pressure of its banker, when financial circumstances deteriorated in the early 1930s, BSA was only prepared to change personnel while organisational structures remained in place.     

我国上市公司融资方式选择的状况及效应分析

目前,中国上市公司的资本结构的现状呈现负债偏低、股权比例偏高的特征.形成这一特征的原因有外生性的,也有内生性的.由于资本结构的不合理,使得中国上市企业资本结构的效应较差,没有发挥应有的作用.优化中国上市公司的资本结构,应从扩大债务融资比重、规范和发展债券市场、构建风险退出机制、完善财务治理机制等方面入手.     

世界主要跨国石油石化公司的发展之路

为实现在未来20年里把中国石油和中国石化建成具有较强国际竞争力的跨国公司这一发展目标，文章从宏观角度研究和探讨世界主要跨国石油公司的发展历史、现状和趋势，总结出可供中国石油、石化可借鉴和吸取的共性经验和经营策略。