提升金融服务水平的几点建议

(一)银行内部要进一步创新理念,完善管理,日益提升金融服务水平.     

千年古镇换新貌

在安徽宣州区东南部,皖赣铁路线上,有一座依山傍水、交通便利的古镇——水东。芜屯公路穿境而出,其境内丘陵绵延,物产颇丰。因有清澈的水阳江在镇西侧潺潺流过,故名“水东”。史载水东建镇于唐末,至今约有1110多年。清代诗人马文开《水东漫兴》诗云:“水东林霭接长堤,屋字鳞鳞比户栖。谷口荛儿君斧入,溪头钓子一杆携。千家村户春啼鸟,津里人烟午唱鸡。翘望前途惊突兀,通天献绝与云齐。”描述了一派世外桃源般的古镇风光。80年代以来,“桃花源”吹进了改革开放的春风,变得更加丰饶美丽了。     

预算会计运用权责发生制的构想

我国政府采购、国库集中核算等政策的实施,对事业单位会计核算提出了更高的要求,现行的以收付实现制为基础的政府预算会计已经越来越难以满足政府预算管理的要求。会计理论及实务界纷纷将视角转向权责发生制,以期解决现行以收付实现制为基础的政府预算会计面临的问题。本文主要就政府预算会计以收付实现制为基础的局限性加以分析,并在此基础上对我国政府预算会计转向以权责发生制为核算基础的实施步骤提出建议。     

实行厂务公开，推进企业民主政治建设

实行厂务公开是推进企业民主政治建设的需要，其中发挥工会作用和完善职代会制度是其重要因素。     

The NDC Model： A Way to Resolve Moral Hazard in China＇s Social Security System

Since the mid-1990s, China has adopted a partially funded pension scheme in building its social security system. However, after nearly 10 years of operations, people found that the serious moral hazard problem of contribution defaults and loss of control concerning pension payment stemmed from this partially funded pension scheme. This institutional arrangement has also resulted in the so-called “adverse selection in non-market institutions”,which in turn is capable of destroying the current system. This article argues for the introduction of the Notional Defined Contribution (NDC)scheme, because it can solve the problem of moral hazard and adverse selection. Moreover,it can solve the problem of a lack of institutional conditions for the entry of the social security fund into the stock market. It is important to note that the NDC scheme fully conforms to the initial intention of the policy-makers who designed the partially funded pension scheme in mid-1990s.     

税利分流后深化企业改革的模式初探

从经营流向所有的利润流量，与利润流向的方式、渠道相关。现对其已经有了承包斜、股份制及租赁制的尝试，但它们都存在着本身所同有的以及在中国国情条件下所特有的弊端。