利益偿还请求权价值和性质探析

票据利益返还请求权作为票据法上一项特殊权利,在其性质方面争议颇多,我国学者普遍认为其是一种特别请求权。笔者认为特别请求权说并不能反映利益偿还请求权的本质,反而把该权利的性质变得更加深不可测。本文探讨了票据利益返还请求权的价值、性质,认为票据利益偿还请求权是一种不当得利请求权。     

我国自然资源收益分配存在的主要问题探析

本文分析了我国自然资源收益分配中存在的主要问题,包括:自然资源价格过低、自然资源开发的社会成本补偿不足、各权益主体收益分配不公平、政府权益实现方式错位,以及政府内部收益分配不公等。     

我国开放式基金赎回问题的实证分析

我国开放式基金自诞生以来，得到了迅猛发展，但始终面临较大的赎回压力，本文对我国开放式基金面临的赎回问题进行了描述，从实证角度对影响开放式基金的因素进行了分析，并从基金监管者、基金管理公司、基金投资者三个层面提出了建议。     

How to Offset Interior Debts in Consolidated Financial Statement for Reformed Group Enterprises

The content items to be offset of the reformed debt in consolidated financial statement of the operation occurred inside the group of enterprise is different from other general inner trades such as the sale of the stock or fixed asset, etc.. Through the reformed debt, the debtor and creditor have erased debt and credit on their bookkeeping. What to be offset are the capital reserve and the changed value of the asset. In this paper, the offsetting method of such items will be discussed.     

商业品牌竞争——零售业发展的大趋势

论文论述了商业品牌内涵及其价值,认为商业品牌竞争是商业发展的大趋势,应用先进理念加强零售业品牌建设,转变增长方式和提高核心竞争力,实施商业品牌竞争战略。     

《非货币性资产交换》准则变化及其问题探讨

非货币性资产交换准则是为适应证券市场的发展和企业经营方式的变化由财政部制定的，换入资产入账价值的计价引进了商业实质和公允价值理论，在损益的确认方面与国际惯例一致，更趋合理，但也存在判断的困难。     

从竞争战略到价值革新战略的转变

目前企业战略管理基本都是以竞争为中心，这种基于竞争的战略是一种“零和”战略。企业采用竞争战略是受古典经济学的影响和由传统生产要素的稀缺性所决定的。随着IT技术的进一步发展和知识经济的到来，知识已经取代传统的资金、设备等成为主要的生产要素．知识的非稀缺性使得基于竞争的战略再没有生存的空间。本文讨论了一种新的战略即基于价值革新的战略，并对这两种战略的形成机制进行了分析和比较，最后重点讨论了价值革新战略的管理和运作．认为企业必须转向价值革新的战略。     

煤发热量含义及其相互关系

指出煤的发热量是一项重要指标。重点介绍不同燃烧状态，不同基准的发热量的含义及其相互关系。     

Cost control based on value chain paying equal attention to earning more income and cutting down expense

According to the idea of cost control based on the value chain, several important factors are necessary. Firstly, it is necessary to have enough resources, which must be invested to create advantageous value chain based on customer value. It is also necessary to be sure of the cost advantage of the value chain. Secondly, the consumption of resources must be reduced as much as possible to enable the smallest operating cost for the value chain and make sure of the cost advantage based on maximum business value or profit. It is a kind of cost control from the whole view of creation and supply of value. In practice, it is also a kind of cost control system based on the value chain. It includes enough control and necessary resource investment from the view of the value creation, and keeps consumption of resources to a reasonable level from the view of the value supply. The main object of the first factor is to construct the advantageous value chain from creating customer value; and the second factor is to strengthen the advantageous value chain from supplying or producing customer value. Therefore it is a new kind of idea to explore this cost control from the whole view of creation and supply of value. It is more profitable for businesses to gain sustainable competitive advantage.     

中国上市公司最优资本结构统计分析

文章分析了最优资本结构的几种衡量标准，认为市场价值是衡量最优资本结构的最佳标准。以2000-2005年中国上市公司为样本，对最优资本结构的年度差异和行业差异进行了统计检验，给出了分年度、分行业的最优资本结构，并封统计结果进行了讨论。