民营企业管理者过度自信与投融资决策行为的关系

借鉴国内外有关行为财务理论及实证研究成果,笔者以安徽省近年来实力较强的500家民营企业的投融资行为作为研究样本,着重从民营企业管理者"过度自信"心理方面入手,用实证研究的方法探索民营企业在进行投融资决策时所受到的非理性因素干扰的情况。通过本课题的研究,希望在一定程度上解决民营企业投融资行为"实际是什么"的问题,从而使我国的民营企业能够从发展历程中汲取经验和教训,在投融资决策中克服盲目和冲动情绪,努力减少由于非理性因素的干扰而导致的盲目融资和过度投资的行为,尽量避免或减少投资失败和财务困境。     

民办高校内部控制研究

随着我国教育事业的蓬勃发展,民办高校越来越被人们所熟知.如今,民办高校已经走过二十多个年头,在其认可度不断走高的同时,其暴露出来的问题也不在少数,不少民办高校内部管理松弛、监督不力、会计控制薄弱等问题层出不穷,一套科学有效的高校内部会计控制制度的出台迫在眉睫,以规范校内经济秩序,保证民办高校事业健康持续地向前发展.本文结合民办高校的特点,围绕内部控制五要素对民办高校内部控制进行研究,发现民办高校内部控制环境、风险管理、控制活动及信息沟通、内部监督等方面的不足,并从完善民办高校内部环境、风险管理、强化民办高校控制活动、加强民办高校信息与沟通建设、加强民办高校内部监督等方面提出相应建议,旨在加强民办高校的内部控制.     

The implications of private tutoring on the school education in LDCs

In many LDCs, we observe that the public school teachers receive low wages, expend less than their full effort at school, and provide private tutoring to the students for a fee. To capture this institutional arrangement, we develop a theoretical model which shows that in comparison with ‘no-tutoring’, ‘tutoring’ is welfare reducing for all students in the economy. However, if the government considers only the students in the public system, then ‘tutoring’ can be welfare improving. In that case, the government would set a lower tax rate to pay wages to the teachers and let them provide tutoring to the students for a fee.     

新疆中小民营企业核心竞争力的构建与培育

中小型民营企业只有培育核心竞争力，才能在日趋激烈的竞争中取得优势。本文分析了新疆中小民营企业核心竞争力的现状，针对其存在的问题提出了培育中小民营企业核心竞争力的途径。     

以内资bot方式建设我国基础设施的可行性研究

BOT模式自20世纪80年代引入我国之后,在我国的基础设施建设领域发挥了重大的作用。然而,我国大量的民间资本由于种种原因找不到合适的投资渠道,某些市场领域一旦出现供求矛盾,就会吸引大量的民间资本进行炒作,这就有必要对其进行引导,为其寻求健康的发展环境。而内资BOT模式能够很好的解决这个问题。     

STATE EDUCATION IN THE NINETEENTH CENTURY: DEMANDED OR IMPOSED?

This article challenges the popular perception that the free market was unable to supply education to meet the needs of nineteenth-century Britain. Provision of education in fact largely accorded with parental demand, and this level of voluntary consumption was optimal for the time. Government intervention could therefore be ineffective at best, if not actively harmful.     

民营银行并购国有银行的动机、成本与风险探析

当前,在世界范围内特别是在发展中国家,掀起了一股民营银行并购国有银行的浪潮。这种并购容易产生现金流风险、信息不对称风险、政策诱导性风险、管理效率风险、并购失败风险。民营银行应通过以下措施和方法将风险消除,从而实现并购成功:结合银行实际,选用适合自身发展的并购方式;努力消除信息不对称;优化决策程序;妥善处理好与政府的关系。     

Alcohol Warning Labels in the UK

Abstract

In July 2003, it was reported that twelve alcoholics were attempting to sue drink manufacturers for failing to warn them of the dangers of drinking alcohol. This alleged failure to warn is remarkably similar to the alleged failure to warn on which the flood of tobacco claims in the United States and Europe was based, resulting in a dramatic increase in regulation, including the requirement that tobacco products must carry health warnings.

Could this gentle trickle of interest in litigating against alcoholic drinks manufacturers be the beginning of a torrent of tobacco-style regulation and litigation?

This article examines the history of the health warning and asks whether it is likely that alcohol health warnings will become mandatory in Europe and, more specifically, the United Kingdom.     

我国中小民营企业融资问题探讨

本文首先分析了导致我国中小民营企业融资困难的主要原因,然后针对问题提出引导民间资金进入实体经济、加快建立和完善地方信用担保体系等具体政策建议。