制造业企业会计政策选择之纳税筹划研究

纳税人在进行纳税筹划过程中都普遍认为,只要进行纳税筹划就可以减轻税收负担,增加自身收益,而很少甚至根本不考虑纳税筹划的风险。其实,纳税筹划作为一种计划决策方法,本身也是有风险的。当然,制造业企业生产经营中的具体纳税筹划应在企管中统筹安排。     

日本纺织产业转型研究：基于政府的视角

日本政府针时纺织产业衰退采取了短期和长期相互结合的政策。政策的实施维护了日本社会秩序和政治局面的稳定，实现了产业结构合理化和高级化，而且在规模缩减的情况下，纺织产业重新焕发出活力。日本政府促进纺织产业转型的成功经验给予我国重要启示。     

Is the development of the agro-processing industry pro-poor?: The case of Thailand

We examine how the development of the agro-processing industry contributed to poverty reduction in Thailand. The effects on farmers’ income are emphasized because most of the poor in Thailand are farmers. The development of the agro-processing industry could improve farmers’ income through two channels: (i) the purchase of agricultural products; and (ii) the employment of the poor farmers at factories. We show that the development of the agro-processing industry, which also played a leading role in the high economic growth of the Thai economy, contributed to poverty reduction through both of the two channels. It was hence pro-poor.     

宁波市服务业发展水平分析及对策研究

服务业是衡量现代社会经济发展水平的重要标志,服务业的发展对于优化产业结构、提高产业竞争力、扩大就业、拓展城市发展空间、完善城市服务功能、满足城乡居民不断增长的服务需求、提升城市综合实力和竞争力具有重要作用。本文从服务业的发展规模、结构、效益与成长性四个方面分析宁波服务业的发展现状,从而分析宁波服务业发展存在的问题,进而基于制度经济学的视角提出提升宁波服务业发展水平的对策建议。     

网络型基础设施产业的过度竞争问题分析——以我国电信业为例

在网络型基础设施产业中,市场竞争通常很难达到适宜的程度,竞争不足或竞争过度的现象都有可能出现。对过度竞争的顾虑深刻地影响着网络型基础设施产业放松管制改革的方式和时机的选择。本文在学术界已有研究的基础之上,以市场竞争程度较高的电信业为例,系统地分析了我国网络型基础设施产业的过度竞争问题。     

农业劳动力转移入发达地区的主要阻碍因素分析

农业劳动力转移主要受就业概率、城乡收入差距、公共服务成本等因素影响。在我国,农业劳动力的转移呈现出速度快、规模大、流入发达地区的趋势明显等特点。现阶段,农业劳动力转移入发达地区的主要障碍并不是制度因素,而是工业化中期向后期过渡中产业结构和劳动力结构调整的动态契合问题。为此,我们需要根据工业化、城镇化和区域经济的变动趋势,采取一系列的相应措施。     

我国彩票业监管体制改革研究

本文对制约我国彩票业长期稳定发展的监管体制做了分析和探讨。通过对我国彩票监管体制现状的考察,分析了我国彩票监管体制的弊端和不足,主要表现为内部监管错位和外部监管的缺位。在此基础上,参照国外彩票业监管体制的经验和我国彩票业发展的具体实际,提出了改革我国彩票监管体制改革的构想。     

Patrilocality and human capital accumulationEvidence from Central Asia1

Anthropologists estimate that 70 percent of human societies are patrilocal, meaning that adult sons reside with their parents, and that wives go to live with their husbands’ families upon marriage. Yet very little is known about how this widespread social norm influences intrahousehold resource allocation and, through this, economic development. This paper examines the effects of patrilocality on schooling and household educational expenditures in Tajikistan. To identify the causal effect of living in a three versus two generation household on these outcomes, exogenous variation in housing availability across communities is exploited. It is shown that the impacts of living in a three generation household are important for both school enrolment and for educational spending. The results suggest that one reason why patrilocal societies remain poorer than those with nuclear household norms is that three generation households make relatively few human capital investments in the youngest generation. Patrilocality, which probably evolved to solve coordination problems in agrarian societies, may thus be a cause rather than simply a correlate of low educational attainment in developing countries.     

两岸高科技产业的发展与合作

知识经济时代,各国和地区都把发展高科技作为提高竞争力的主要手段,纷纷制定相应的战略措施加速高科技产业的发展。两岸自20世纪80年代以来,确立了各自高科技产业的分类标准,制定和实施了一系列高科技产业政策。经过十多年发展,两岸高科技产业已经各具规模和特色,在此进程中两岸在高科技产业上的合作也日益加深。     

大型节事活动对举办地饭店业的影响——以深圳举办广东国际旅游节为例

大型节事活动的举办对举办地的影响非常大。本人以深圳地区为例,从其举办广东国际旅游节活动所带来的影响为出发点,调查研究其对当地饭店业所带来的影响以及对其今后发展思路的探讨。