概率中的几何概型与古典概型的“误”与“悟”

本文在解决古典概型与几何概型求概率的问题上给出了详细的分析,从怎样区分所给问题是否为古典概型还是几何概型,以及对两种概型具体应如何解决问题求概率给出了详细的阐述。     

我国风险投资企业法律形态的困境与对策

我国政府主导型的风险投资企业法律形态单一,风险资金来源有限,致使我国风险投资规模较小,很难真正达到推动高技术产业化的目的,风险投资的金融法规制缺失也制约着风险投资业的发展.风险投资企业法律形态选择应多元化并扬长避短,根据风险投资的特点完善现有企业形态尤其是有限合伙立法,同时补充对风险投资企业的金融法规范,并尽快进行风险投资基金的立法,使风险投资基金运作阳光化.     

监理违约责任的归责原则研究

本文从监理的履约及违约行为方式出发，探讨了现行法律所存在的问题，并就监理违约责任的适用归责原则提出了自己的看法。     

美国董事责任保险市场研究

20世纪80年代,美国的董事责任保险市场爆发了一场严重的危机.危机爆发后,许多保险公司在销售董事责任保险时采取了诸多的限制措施,一些保险公司甚至彻底退出了董事责任保险市场.在这种情况下,美国各州分别采取制定法和非制定法的方法来应对董事责任保险市场的危机,并取得了一定的成效.虽然目前我国的董事责任保险市场尚未达到美国那样的规模,但毋庸置疑的是,美国董事责任保险市场的危机及其应对措施对我国董事责任保险市场的发展具有很大的启发和借鉴意义.     

递延税款计算的经验程序

在所得税会计中，递延税款的计算既复杂又难懂，在教学过程中笔总结出了一套计算递延税款的程序，从而使其计算简单明了，易于掌握。     

注册会计师虚假验资民事责任若干问题的探讨

探讨了注册会计师虚假验资民事责任的性质、主体、对其他利害关系人的责任 ,虚假验资报告的鉴定标准、鉴定机构 ,会计师事务所赔偿金额的鉴定及注册会计师民事责任的溯及力。从会计专业法律教育、注册会计师考试制度改革、事务所人员结构三个方面提出了会计师事务所规避潜在诉讼风险的建议。     

限价房的品质定位研究

限价房是政府主导的限定目标客户的特定住宅，是我国现阶段城市住宅建设的标尺，它的产品品质定位应充分体现节约环保概念，从而引导社会大众科学和适度的消费住房。根据小康社会和节约型社会建设理念，沿着住宅产品生产的关键路线，提出关于限价房的建设标准、建筑设计关键点、配套标准、节能环保技术的选用和工程质量管理的主要环节等一些见解，以期有益于限价房的规划设计和工程质量的保证，进而推动限价房及住宅建设的科学发展。     

The Nature of Responsibility in a Professional Setting

This paper begins by looking at the complex and dynamic nature of responsibility. Based in the interconnected concepts of imputability, accountability and liability it argues that, whilst some elements of responsibility can be determined through role and contract, the broader sense of liability involves a sense of shared responsibility that is ultimately based in the concept of universal responsibility. Such responsibility requires core virtues, not least awareness and integrity, a continued means of negotiating responsibility and ongoing dialogue between the different responsibilities connected to role. The paper argues that the nature of such dialogue is itself grounded in the development of personal and shared responsibility. It concludes that the professions have a moral leadership role in articulating and modelling that responsibility. This article is a Keynote speech by the author, Prof. Dr. Simon Robinson.     

How big is the Chinese Government debt?

China’s public debt does not provide a meaningful guidance about the government’s overall debt burden, since it also has various forms of contingent liabilities such as shortfalls in the pension fund, debts of local government investment vehicles, and nonperforming loans of the state-owned commercial banks. However, there is no authoritative data on the government’s overall debt burden. In this paper, we try to put together a complete picture by piecing together information available, following a consistent framework. Our results suggest that the Chinese Government’s total debt could be already above 100% of GDP, in contrast to the public debt/GDP ratio of 15.5. Urgent reforms are needed in order to reduce fiscal risks, although risks of debt crisis look small in the short term, given sound balance sheet of the public sector. Local governments’ borrowing without hard budget constraint presents the greatest risk to sustainability of China’s fiscal system.     

我国私募股权基金的组织模式

随着中国经济的蓬勃发展以及近几年中国资本证券市场的繁荣初现，中国本土的私募股权基金在蛰伏多年后，开始如雨后春笋般出现。2007年，总规模为100亿人民币的国内首只人民币合伙制投资基金中新基金获批，更是将中国私募股权基金的发展掀起了一个新的高潮。种种迹象表明，中国的私募股权业正迎来一个蓬勃发展的阶段。鉴于此，本文试就我国发展私募基金中的组织模式问题展开论述。