浅析内部审计在现代企业中的运用

随着我国现代企业制度的不断完善和发展,内部审计的作用也越来越突出,在强调企业内部审计重要的同时,也应看到内部审计应进一步适应我国现代企业制度的要求与经济监督评价的需要,从审计目标、审计范围、审计方式方法等方面不断改进发展,使内部审计真正成为现代企业发展的“良医、顾问”。     

Reformulating Environmentally Constrained Traffic Equilibrium via a Smooth Gap Function

Various government laws have recently been enacted to alleviate the environmental deterioration of transportation systems. Environmental constraint is a valid means to explicitly reflect various environmental protection requirements imposed by the government. In this paper, we examine the environmentally constrained traffic equilibrium problem (EC-TEP), which is a fundamental tool for modeling and evaluating environmental protection requirements. Specifically, we provide an equivalent reformulation for the EC-TEP. The proposed reformulation adapts the concept of gap function to simultaneously reformulate the nonlinear complementarity conditions associated with the generalized user equilibrium conditions, environmental constraints, and conservation constraints as an equivalent unconstrained optimization problem. This gap function reformulation has two desirable features: (1) it can handle a general environmental constraint structure (linear or nonlinear; link-based or area-based) and a general link and route cost structure, enhancing the modeling adaptability and flexibility; (2) it is smooth and unconstrained, permitting a number of existing efficient algorithms for its solution. A gradient-based solution algorithm with a self-regulated averaging stepsize scheme is customized to solve the reformulated unconstrained optimization problem. Numerical examples are also provided to demonstrate the modeling flexibility of the proposed EC-TEP reformulation.     

公平与效率:资产证券化的税收政策取向

资产证券化作为当今国际资本市场上最具活力与最有效的一种金融工具正风靡全球,也进入了中国.资产证券化作为一项复杂的结构性融资安排,将受法律、税务、会计等多种制度的影响.本文力图在资产证券化税负分析框架的基础上,阐释税收作用机理,剖析我国税收政策缺失,探索税制优化路径.     

基于金融稳定的货币政策框架修正研究

文章构造了一个四期二叉树模型,对货币稳定和金融稳定的关系进行了分析,发现仅以维护货币稳定为目标的货币政策无法同时实现金融稳定。基于此,文章对货币政策框架进行了修正,将货币稳定和金融稳定纳入统一的货币政策框架予以考察,并对我国货币政策的实践进行了实证分析。VAR检验结果表明,银行信贷增长率和房地产价格指数都是我国货币政策应当关注的金融稳定指标。货币政策应根据金融稳定指标进行逆周期调控,调控重点是金融稳定指标预期,而非稳定指标本身。     

论市场的上层组织及其功能

论文认为市场的上层组织的建立既是成熟市场经济体制的标志,也是发展中国家和转型国家市场化进程中的一个"坎".市场上层组织具有生产性、风险转移和前瞻性三大功能,而有效率的产权制度和法治化社会是建立市场上层组织的两个基本条件.     

论内部审计的地位与功能

内部审计是组织内部高层次的管理与监督,具有反馈咨询、监督控制等功能。单位领导的重视和支持、审计人员素质的提高以及同外部审计的结合是强化内审功能的重要因素。     

学校建筑的教育功能和建设

学校建筑作为学校的基础性建设,不仅是学校的物质载体,也是学校的精神载体,它能够体现学校的理念和追求.因此,必要重视学校建筑的建设,使学校建筑充分发挥其对学生的教育作用.     

大学生英语作文概念功能研究

对35篇我国大学生英语作文和2篇美国学生的作文样本的对比研究,表明我国大学生英语作文的共同特点是:物质过程和关系过程高频率出现,言语过程和行为过程缺失,应加强语场知识学习,提高运用语言的灵活性。     

Volatility Relationship between Crude Oil and Petroleum Products

This paper utilizes calculated historical volatility and GARCH models to compare the historical price volatility behavior of crude oil, motor gasoline and heating oil in U.S. markets since 1990. We incorporate a shift variable in the GARCH/TARCH models to capture the response of price volatility to a change in OPEC’s pricing behavior. This study has three major conclusions. First, there was an increase in volatility as a result of a structural shift to higher crude oil prices after April 1999. Second, volatility shocks from current news are not important since GARCH effects dominate ARCH effects in the variance equation. Third, persistence of volatility in all commodity markets is quite transitory, with half-lives normally being a few weeks.

和谐社会视角下的公共服务型政府建设

当前的中国正处于经济转轨和社会转型的关键时期,构建和谐社会是进一步推动和保持经济高速发展的决定性因素,而建设一个定位准确的公共服务型政府是实现和谐社会的重要保证.建设公共服务型政府必须结合我国政府改革和社会发展的实际,转变观念,正确定位,深化改革,强化服务职能,建立中国特色的公共服务模式与体系.