我国"双顺差"产生的制度因素及化解途径

本文从"双顺差"的事实认定和成因分析中得出:从抽象掉制度背景的均衡分析来看,"双顺差"是资源配置低效率的表现,而从中国特定的制度非均衡约束来看,"双顺差"是中国经济具有国际竞争优势的体现。伴随着国内制度的均衡化过程,中国经济的国际竞争力也将从价格竞争力转换到创新竞争力。化解"双顺差"既需要出口退税、加工贸易政策调整等短期政策工具,也需要金融体制改革、政府竞争秩序重塑等长期政策工具。     

On Bonus and Bonus Prognoses in Life Insurance

The surplus on a life insurance policy is defined, at any time during the term of the contract, as the difference between the second order retrospective reserve and the first order prospective reserve. General principles for redistribution of the systematic part of the surplus as bonus are formulated, and various special bonus schemes are discussed. Techniques for forecasting future bonuses are worked out in an extended model with stochastic experience basis. Numerical illustrations are provided.     

On the optimality of proportional reinsurance

Proportional reinsurance is often thought to be a very simple method of covering the portfolio of an insurer. Theoreticians are not really interested in analysing the optimality properties of these types of reinsurance covers. In this paper, we will use a real-life insurance portfolio in order to compare four proportional structures: quota share reinsurance, variable quota share reinsurance, surplus reinsurance and surplus reinsurance with a table of lines.     

我国贸易顺差的结构分析及启示

为了找到近两年我国贸易顺差激增的原因,本文分析了2005—2006年我国贸易顺差的地区构成、贸易主体构成、贸易方式构成、产品类别构成和国别(地区)构成,并比较主要顺差省份的情况,最后就解决我国顺差激增的问题提出要抓住重点——抓重点省份、重点产品、重点贸易主体、重点国别,从而起到事半功倍的作用。     

Surplus extraction by network providers: Implications for net neutrality and innovation

This paper looks at surplus extraction by network providers who control the medium of information transfer between application developers and consumers, and addresses the following questions: is net neutrality beneficial to society? and does providing network providers flexibility in pricing stunt innovation in the long run? To answer the first question, it looks at a market consisting of a monopoly network provider and two application providers with non-substitutable products, using a simple single period model. It shows that net neutrality is necessary to ensure maximal benefit to the society. To answer the second question, the paper shows that a monopoly network provider, if allowed complete flexibility in pricing, does not necessarily stunt innovation. Looking at a market that consists of one network provider and one application provider, and using a simple multi-period model, it shows that given maximum flexibility the network provider not only encourages innovation when the potential benefits are sufficiently high but also maximizes surplus. This paper takes the view that the topic of net neutrality is not only controversial but also complicated, and suggests that policy makers use a balanced approach based on sound analysis.     

中国农民进城打工的实证研究

调查表明,进城打工者以青年为主、找工作方式有很大的盲目性、务工时间长、工作超时、收入较低、以低工资行业和体制外单位为主,就业状况较差;自身素质、家庭、宏观环境成为进城打工的障碍,劳动强度过大、技能培训缺乏、子女上学难、工作环境差、权益受侵害等都是进城工作后遇到的难题,影响了进城打工及其在城市工作的稳定性。政府应通过提高民工素质、加强中介服务、统筹社会服务、保护民工权益等,以促进农民进城打工。     

基于企业框架的专业合作社激励机制

农民专业合作社在法律上已经明确为企业性质,但它又不同于以资本为主导的企业。合作社活动作为一个集体行动,必须建立面对所有成员的激励机制。按照企业框架构建专业合作社的激励机制是一个符合市场经济竞争规律的选择。在遵守合作社法的前提下,建立对核心社员的激励机制是合作社激励机制的重点。激励机制的实质是寻求合作社整体利益的最大化。     

央行频繁提高存款准备金率的金融效应分析

2007年,央行上调了10次存款准备金率,明显加大了运用货币政策工具进行宏观调控的力度。但从目前公布的各项数据来看．我国经济仍然呈现出比较明显的外部失衡和内部失衡,显然央行频繁使用存款准备金率并未达到预期效果。本文从不同的方向探析造成这种政策失效的原因,并在此基础上提出了相应的政策建议。     

盈余管理与审计质量相关性研究述评

本文认为,审计限制盈余管理的作用是随审计质量的变动而变动的,高质量的审计更易发现和制约管理当局的会计错误或违规,更有效地制约盈余管理行为。审计质量的高低可具体反映在已审财务报告中注册会计师容许的盈余管理程度上。在进行盈余管理与审计质量相关性研究时,对盈余管理计量的准确性,会影响研究结论的可靠性及适用性。