农村土地流转的问题及对策

加快农村土地流转,是建设现代化农业的客观要求和推进城乡统筹发展的关键。当前我国农村土地流转中存在土地用途改变、有效需求不足、流转期过长等问题,解决的办法就是要依法依规办事、积极开拓市场及加大金融扶持等,以确保农村土地流转的健康发展。     

MACROECONOMIC UNCERTAINTY AND CONDITIONAL STOCK MARKET VOLATILITY IN SOUTH AFRICA*

This paper analyses how systematic risk emanating from the macroeconomy is transmitted into stock market volatility using augmented autoregressive Generalised Autoregressive Conditional Heteroscedastic (AR‐GARCH) and vector autoregression (VAR) models. Also examined is whether the relationship between the two is bidirectional. By imposing dummies for the 1997‐1998 Asian and the 2007‐2009 sub‐prime financial crises, the study further analyses whether financial crises affect the relationship between macroeconomic uncertainty and stock market volatility. The findings show that macroeconomic uncertainty significantly influences stock market volatility. Although volatilities in inflation, the gold price and the oil price seem to play a role, it is found that volatility in short‐term interest rates and exchange rates are the most important, suggesting that South African domestic financial markets are increasingly becoming interdependent. Finally, the results show that financial crises increase volatility in the stock market and in most macroeconomic variables, and, by so doing, strengthen the effects of changes in macroeconomic variables on the stock market.     

公司治理视角下的动态战略管理模型

公司治理通过战略管理对企业绩效产生影响,战略管理是公司治理对企业绩效影响的关键中间变量,管理者的战略选择行为受公司内部治理和外部治理的约束。文章认为,需要从公司治理的层面对企业的战略管理进行审视,注重企业文化环境的营造和组织学习能力的提高。     

京津风沙源退耕还林后续产业发展的金融支持对策——以河北省张家口市为例

京津风沙源金融支持后续产业发展存在理念执行阻滞、项目支持力度不够、涉农金融机构扶持力度不大、金融组织体系不完善、创新金融产品种类不多、评级授信客户少和金融环境有待改善等问题。而后续产业企业的自身缺陷、金融、政策及法律制度等因素又是制约金融支持后续产业的主要因素。文章认为,后续产业应向深层次、多样化发展壮大,加快农村金融改革,优化后续产业政策环境并加大支持力度,健全担保体系和建立金融存款保险制度。     

京津冀都市圈区域金融合作发展的研究

在区域经济合作中,金融合作是基础也是核心,是实现区域经济共同发展的重要支撑力量。本文立足于京津冀三地经济及金融的现实发展状况,分析京津冀金融合作的制约因素,提出金融合作发展的对策。     

我国水利技术成果转化理论框架和体系构建研究

在对水利技术成果转化的概念及特点进行分析的基础上,介绍了西方国家水利成果转化体系的基本类型,从政策层面和操作层面2个方面提出了优化我国水利技术成果转化体系的建议：首先,从水利技术成果转化的政策层面出发,分析了社会资本以及财政投入对于成果转化体系的影响,提出在我国的现实条件下,社会资本与财政投入的双向并行是保障水利技术顺利转化和水利行业健康发展的前提;其次,从操作层面提出了提高水利技术成果转化效率的方式,即加强市场化中介组织在成果转化中的作用,并通过产学研一体化等方式来提高技术成果的转化效率。     

航电枢纽工程财务增效机制研究

航电枢纽工程大多面临投资大、运行费用高、发电产出少、财务效益差等问题。为促进其可持续发展,真正实现以电养航,在对航电工程财务因子敏感性分析的基础上,依托嘉陵江流域典型枢纽,深入研究其财务增效机制。研究表明,争取电价补贴和调整资本金结构并举是改善航电枢纽运营环境,增强企业经营活力的有效、可行措施。     

Measuring quality performance of cadastral survey and deeds registration work processes

When land parcel boundaries are surveyed for purposes of registration in most southern African countries, the cadastral survey records and diagrams prepared have to be examined and approved by the Surveyor General first before they can be registered in the Deeds Registries. For such records to be approved, their quality must conform to requirements stipulated in relevant acts and regulations. Where regulatory requirements are not met, the records are rejected and returned for corrections and resubmission. From a cross-organizational context, poor quality documents lodged upstream have the effect of congesting examination processes downstream as records are rejected and returned backwards due to quality failure. The paper proposes a quality performance measurement model to analyze quality performance in land administration work processes. The developed model is tested on 2 survey examination and approval sites and 3 deeds registration sites in Namibia, Zimbabwe and South Africa. Based on below expected quality results obtained at one of the sites, a root cause analysis was conducted to establish recurring and underlying causal factors upon which quality improvement strategies can be built on.     

我国会计准则与国际财务报告准则趋同研究

针对LASB对于金融工具、公允价值计量、财务报表列报等方面的最新举措,指出我国与其趋同中存在的计入其他综合收益的累计公允价值变动在处置时能否转回至损益、预计损失法的应用和公允价值的确定等具体问题,并提出要解决这些问题需要IASB对我国的特殊经济业务的理解与认定,同时要求我国能够做到广泛参与、讨论LASB征求意见稿存在的问题,积极参与准则制定过程,争取发言权,维护我国自身利益并肩负起新兴经济体的主导责任,推动全球统一的高质量会计准则的建立.