慈善组织公信力重塑视阙下会计信息披露机制存在的问题及成因研究

会计信息披露机制作为解决慈善组织信息透明度不足、重塑慈善组织公信力的制度选择,在实施过程中存在一系列问题,阻碍了会计信息披露机制功能的有效发挥。为此,在对会计信息披露机制与慈善组织公信力关系进行分析的基础上,对慈善组织会计信息披露机制存在的问题及其成因进行了深入研究,以期对会计信息披露机制的构建提供一些启示。     

加强和创新社会管理若干问题的研究与思考

当前我国经济社会处于重要的战略机遇期,同时进入社会矛盾凸现期和多发期,而我国的社会管理体制却难以适应这样的形势,面临诸多新课题、新挑战。改革、完善和创新社会管理体制,就成为一项紧迫而重要的课题。我们要按照党的十七届五中全会的要求,刻不容缓地加强和改善社会管理,构建新型社会管理体制。     

Obesity-related costs and the economic impact of laparoscopic adjustable gastric banding procedures: benefits in the Texas Employees Retirement System

Objective: To assess the return on investment (ROI) and economic impact of providing insurance coverage for the laparoscopic adjustable gastric banding (LAGB) procedure in classes II and III obese members of the Texas Employees Retirement System (ERS) and their dependents from payer, employer, and societal perspectives.

Methods: Classes II and III obese employee members and their adult dependents were identified in a Texas ERS database using self-reported health risk assessment (HRA) data. Direct health costs and related absenteeism and mortality losses were estimated using data from previous research. A dynamic input–output model was then used to calculate overall economic effects by incorporating direct, indirect, and induced impacts. Direct health costs were inflation-adjusted to 2008 US dollars using the Consumer Price Index for Medical Care and other spending categories were similarly adjusted using relevant consumer and industrial indices. The future cost savings and other monetary benefits were discounted to present value using a real rate of 4.00%.

Results: From the payer perspective (ERS), the payback period for direct health costs associated with the LAGB procedure was 23–24 months and the annual return (over 5 years) was 28.8%. From the employer perspective (State of Texas), the costs associated with the LAGB procedure were recouped within 17–19 months (in terms of direct, indirect, and induced gains as they translated into State revenue) and the annual return (over 5 years) was 45.5%. From a societal perspective, the impact on total business activity for Texas (over 5 years) included gains of $195.3 million in total expenditures, $93.8 million in gross product, and 1354 person-years of employment.

Limitations: The analysis was limited by the following: reliance on other studies for methodology and use of a control sample; restriction of cost savings to 2.5 years which required out-of-sample forecasting; conservative assumptions related to the cost of the procedure; exclusion of presenteeism; and no sensitivity analyses performed.

Conclusion: This analysis indicates that providing benefits for the LAGB procedure to eligible members of the Texas ERS and their dependents is worthy of support from payer, employer, and societal perspectives.     

《资产负债会计学》的对象及焦点问题探讨

在经济市场化、全球化的竞争环境变化下，本结合我国《企业会计制度》的颁布，实施，阐述了企业经济活动的整个过程都与市场有着密切地联系，分析了《资产负债会计学》的对象，指出了《资产负债会计学》有待进一步研究的内容。     

保障房体制核心概念初探

保障房发展不足的深层原因在于保障房体制不完善，加强对其的研究重要而紧迫。然而，学界和管理层对于保障房体制相关的一些核心概念还存在认知偏差与界定谬误，影响体制研究的科学性和政策实施的有效性。为此，急需明确界定相关核心概念，以提高保障房体制研究的精度、准度，促进实践层面的构建与完善，进而为形成新的住房发展格局开辟道路。     

几种中国农村居民食品消费需求模型的比较研究

本文选取6种需求系统模型,运用中国30个省份农民食品消费截面数据进行了比较研究,得到以下结论:以希克斯需求为理论依据的需求模型拟合优度优于以马歇尔需求为理论依据的需求模型;需求支出弹性及其标准差比较显示,QUAIDS模型的估计结果表现最优,而QES模型的表现最差;数据的秩检验结果显示,3秩模型更适合于研究中国农民食品消费,说明现有研究可进一步改善。因此农民对食物消费需求结构更趋于合理化,但较低的收入水平和较差的消费环境仍是制约农民食品消费结构升级的重要因素。     

论直管公有住房承租权能否继承

结合典型案例,运用法学、经济学与社会保障学等多学科原理,重点对直管公有住房承租权的法律属性进行了探析,奠定了直管公有住房承租权能否继承的理论基础,再分析制度背景、历史作用及制度悖论,最后展望了制度改革路径。     

推进主体功能区建设的财政政策思考

推进主体功能区建设,需要财政政策对区域经济发展中市场机制的失灵领域进行调节,引导资源要素向目标功能区合理流动,以促进目标功能区经济发展方式的转变。研究推进主体功能区建设的财政政策,要对其政策目标、政策工具、政策类型等政策体系进行分析,并提出与主体功能区的功能定位和发展要求相一致的政策思路和政策建议。     

新中国价格管理体制改革的历史回顾与前瞻

合理有效的价格管理体制是商品流通中的润滑剂,它有利于促进商品的生产、流通和消费。下文主要对新中国成立以来六十年的价格管理体制改革做一个历史回顾和对现阶段价格管理体制中存在的一些问题解决提出一些的建议与前瞻。     

如何避免Windows95／98系统出现非法操作提示

本就电脑使用中Windows95/98系统经常出现非法操作提示的主要原因从软件、硬件、人为因素三个方面进行了分析并给出了解决这一问题的对策。