从传统文化看我国信用体系的构建

本文通过对中国传统信用文化特色的分析,指出我国信用体系的构建需要利用我国的传统文化资源。     

我国外资企业避税问题分析

外资企业进入我国,给我国的经济带来了活力,推动了我国的经济增长。但与此同时,也在我国谋取了大量税收利益。本文通过对外资企业在我国避税特点的分析,指出其进行逆向避税的不同动机,并重点分析了外资企业在税务筹划中所采取的各种避税手段,为我国反避税工作的开展提供借鉴参考。     

用违约距离判别信用风险:一个实证研究

本文选取了在中国A股市场上市的4家具有一定代表性的ST公司和4家对照公司，并通过计算从2003年到2005年的静态违约距离和不变增长率假设下的违约距离，发现后者比前者具有更好的判别能力；同时对影响违约距离大小的输入变量进行了敏感性分析，发现违约距离对股票收益波动率的变化最为敏感，因而精确计算波动率是关键。     

An Average Derivative Estimation of Stochastic Frontiers

This paper utilizes the average derivative estimation of Stoker (1986) and the pesudo-likelihood estimation of Fan, Li, and Weersink (1996) to estimate a semiparametric stochastic frontier regression, y = g(x) + , where the function g(.)is unknown and is a composite error in a standard setting. The proposed semiparametric method of estimation is applied to data on farmers' credit unions in Taiwan. Empirical results show that the banking services of the farmers' credit unions is subject to economies of scale, but high degree of cost inefficiency in operation.     

略论企业诚信与商业伦理

恪守道德、诚信经营对企业至关重要。按照企业诚信与商业伦理的基本观点及其内涵进行实践,是中国企业健康成 长所必需的。     

Environmental standards as barriers to trade

This paper examines the case of a good, polluting in consumption, whose pollutive content is restricted by a government with strong environmental policies. When foreign producers are unable to comply with the restrictive environmental standard of such a country, to which they wish to export, they often allege that those standards constitute illegal barriers to free trade. An example of such a good is gasoline, excessively pollutive formulations of which are prohibited from importation into the United States by the 1970 Clean Air Act. Rather than banning them, such imports should be taxed, along with the domestically produced substitute good, according to their respective pollutant contents. This would foster economic efficiency and should be more acceptable to foreign producers than the outright prohibition mandated by the Clean Air Act. The results of this paper reaffirm the argument in a previous article in this journal (Socio-Economic Planning Sciences 29 (1995) 187), though the countries’ roles in the two papers are reversed, that free trade and Pigouvian environmental policies increase international welfare.     

中小企业贷款融资的现状分析及其支持体系构建

文章从目前中小企业贷款融资现状出发,对国有商业银行、地方金融机构、担保机构三方面信贷支持进行分析,从而提出构建以地方金融机构为主体、国家政策性银行为补充、信用担保机构为辅助的贷款支持体系,以期从根本上解决中小企业贷款支持问题。     

基于税基差异分析的企业所得税与会计制度协调与对策

所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。     

数据挖掘在信用风险管理中的应用

本文详细分析了在现代信用风险管理中不同方法对数据质量的要求,并在此基础上提出采用数据挖掘方法改进数据质量、提高计算精度的建议,供我国金融机构信用风险管理之借鉴。     

政府信用建设的基本架构与设想

“通过制定、发布和实施标准，达到统一”是标准化的实质，“获得最佳秩序和社会效益”则是标准化的目的。制定行业标准是为了规范行业内企业行为。并方便社会公众对业内行为规范的识别和监督。