建设项目经济评价中影子价格的分析

经济评价是建设项目投资决策的重要依据，而合理的影子价格是决定经济评价结论的关键。阐述了影子价格的涵义，分析了影响影子价格的因素。影子价格属于重要的国家参数，原则上由国家有关权威机构测算颁布，但由于影子价格种类繁多，本身也在不断变化，相当一部分投入物、产出物的影子价格仍需要由项目评价人自己计算，对其而言，简便、准确的计算方法至关重要。提出了几种计算影子价格的方法，并指出了取用影子价格时应注意的问题。     

Small and Medium-Sized Enterprises in Concern

At present, small and medium-sized enterprises are faced with many serious challenges. Since most of the large-sized enterprises in China are state-owned ones, small and medium-sized enterprises in this article are referred mainly to those in the private sector.     

转型期国有商业银行不良贷款控制策略探析

“二次剥离”加上国有商业银行自身的积极处置,国有商业银行不良贷款连续几年实现了“双降”。但无论从外部经营环境看,还是从银行内部分支机构间发展极不均衡的情况和股份制改革现状分析,不良贷款反弹的压力非常大。本文通过深入分析存量和新增不良贷款特征与成因,指出新增不良贷款一方面会严重制约国有商业银行改制转型乃至整个金融改革的顺利推进,另一方面积累到一定程度将会加剧国民经济的不稳定程度。鉴于此,作者提出从存量处置、增量控制、综合治理、市场拓展、流程再造、信贷整顿、精细化管理等方面加快创新,控制信贷风险,促使经营管理改革顺利推进。     

优化地方政府收入结构的政策选择

本文主要通过对近几年我国地方政府收入结构中税费结构和各税种结构的分析,研究影响地方政府收入结构的主要因素,寻求优化地方政府收入结构的途径,探索加强政府收入管理的办法,从而更好地促进地方的经济发展.     

GATT1994文化贸易产品待遇条款评析

GATT1994第4条是WTO规则体系中唯一一条直接涉及文化产品贸易待遇的条款,其对于文化产品特殊性的认定,国内配额措施背离于多边贸易规则之禁止数量限制原则并在特定条件下例外于WTO体制基石之国民待遇的允许,经历了长久的争论与谈判,体现了文化贸易在多边贸易体系中的独特地位。然而GATT1994第4条的内容却遇到了科学技术的巨大挑战,在文化多样性作为全球公认价值的今天,其适用范围的大小也成为文化价值诉求能否顺利实现过程中的重要问题。     

体育旅游境外研究进展与展望

研究运用逻辑分析法、文献综述法,对境外体育旅游研究进行整理,围绕体育旅游的定义、分类、研究领域、研究方法、研究理论展开梳理与分析,并提出对未来体育旅游研究的展望。研究表明：（1）在体育旅游定义相关研究中,境外学者对体育旅游的定义并未统一。体育旅游的“属概念”和“种差概念”存在分歧,是造成其定义差异的主要原因;（2）在体育旅游分类相关研究中,境外学者根据不同分类标准得出不同结果,目前学者主要以活动类型、消费者需求、消费者目的和意愿为分类标准,仍存在较大局限性;（3）在体育旅游研究热门领域可以分为体育、赛事、发展进程、空间、影响、利益相关者六大维度,新兴领域主要为“中国”和“可持续发展”。在未来体育旅游研究中,学者们需要进一步开展问题导向下的跨学科交叉研究,进一步拓展和深化体育旅游的研究领域,学习和借鉴境外体育旅游发展研究的成功经验。     

Context,market economies and MNEs: The example of financial incentivization

This is a study of the relative utilization of reward systems within and between capitalist archetypes: the study includes not only a closer focus on diversity within and between coordinated market economies, but pays specific attention to the Japanese case, and a systematic comparison of the reward practices adopted by multinational enterprises vis-à-vis their local peers. The study uses the most recent (at the time of writing) wave of the Cranet international survey of HRM. We found clear, firm-level evidence that share schemes and performance related pay exhibit significant differences both within and between varieties of capitalism, highlighting the extent to which key features of reward system continue to vary according to institutional setting, and whether an organization is multinational or not.     

我国金融工具从四分类到两分类的现实思考

2009年11月12日,国际会计准则理事会(IASB)发布了《国际财务报告准则第9号——金融工具》(IFRS 9),提出了对金融资产两分类的新规定。文章对两分类在我国金融工具实务中的适用性进行探讨,并结合我国现实情况提出政策建议。     

Brownfield regeneration in Europe: Identifying stakeholder perceptions,concerns, attitudes and information needs

Brownfield areas are a major concern in Europe because they are often extensive, persistent in time and compromise stakeholders’ interests. Moreover, due to their complex nature, from the decision-making point of view, the regeneration of brownfields is a challenging problem requiring the involvement of the whole range of stakeholders. Many studies, projects and organisations have recognised the importance of stakeholder involvement and have promoted public participation. However, comprehensive studies providing an overview of stakeholders’ perceptions, concerns, attitudes and information needs when dealing with brownfield regeneration are still missing.This paper presents and discusses a participatory methodology applied to stakeholders from five European countries to fill this research gap, to develop a system to support the categorisation of the needed information and to support the understanding of which typology of information is the most relevant for specific categories of stakeholders also in relation with their concerns.The engagement process consists of five phases: (i) planning and preparatory work, (ii) identification of stakeholder categories, (iii) engagement activities (e.g. focus groups and workshops), (iv) submission of a questionnaire and (v) provision of feedback to the involved stakeholders.Thanks to this process, appropriate stakeholders have been identified as well as their perceptions, concerns, attitudes and information needs. Stakeholders’ perceptions proved to be different according to the country: German and Italian stakeholders perceive brownfields as complex systems, where several issues need to be addressed, while Romanian stakeholders consider contamination as almost the only issue to be addressed; Czech and Polish stakeholders address an intermediate number of issues. Attitudes and concerns seemed to be quite similar between countries. As far as information needs are concerned, similarities between some groups of stakeholders have been noticed: site owners and problem holders are primarily interested in information on planning and financing, while authorities and services providers are interested in more technical aspects like investigation, planning and risk assessment. Some outstanding outcomes emerged from the scientific community and research group, which showed an interest for remediation strategies and options and socio-economic aspects.The research outcomes allowed to create a knowledge base for the future development of tailored and customised approaches and tools for stakeholders working in the brownfield regeneration field.