基于政府职能转变的绩效审计研究

政府部门绩效审计的根本推动力量来源于政府职能的转变。立足科学发展，将实施绩效审计纳入政府职能转变之中。多方位和谐推进，解决实施绩效审计时出现的问题。     

价值工程在制冷工程项目中的应用

介绍了价值工程的原理。以具体的制冷工程为例,详尽阐述了价值工程在制冷方案选择中的应用过程。在量化功能方面采用了多种评价方法,力求科学、准确地反映方案的价值系数,从而选出最佳方案。     

基于通胀压力分析政府救市政策的退出

在国际金融危机中,我国政府出台了大规模的救市计划以应对冲击.而在后金融危机时期,由于一些宏观经济因素发生变化,例如通货膨胀压力增大等,政府救市政策自然应逐步退出.笔者选择基于防范通货膨胀的视角来分析政府应如何选择最佳的救市政策退出方式,通过建立脉冲响应函数,分析金融危机中三类主要的政府救市政策即财政政策、货币政策和流动性政策对通货膨胀率的影响,并根据三类救市政策不同的影响力度和滞后期,判断其合理的退出方式.     

新农村建设背景下的农村金融改革探析

支持社会主义新农村建设的农村金融功能没有得到应有的充分的释放,究其原因在于农村金融体系建设的碎片化,导致农村金融市场发育的不完善,具体表现在农村金融供需的不平衡,农村金融的市场分割,政府管理的失灵。为此,必须采用系统论的方法,寻找突破农村金融体系建设困境的路径：完善农村金融市场的外围支撑体系,在两个＂统筹＂理念下完善农村金融市场体系。     

Measuring coordination of economy-society and resource environment based on major function oriented zoning: a case study of Pearl River Delta

A reasonable coordination degree assessment of the social-economic development level and the resource-environment quality level are essential to ident the key factory of the development, and vital to determine the appropriate development strategy and achieve sustainable development. The major function oriented zoning plays a role in spatial coordination mainly＇ by spatial guidance and restriction, so. the proposal of major function oriented zoning gives a new train of thought to generate a coordination evaluation of economy-society and the resource-environment system, From the view of major function oriented zoning that considers resource environmental bearing capacity, existing development density and development potential, this paper constructs an index system and model of coordination evahtation with a case study on Pearl River Delta. The results have shown： （I） It can reveal the conflicts of economic-social development and resource-environment quality to ac- curately consider resource environmental bearing capacity, existing development densio~ and development po- tential; （2） The coordination degree between social-economy system and resource-environment system in Pearl River Delta continued to decline in the past 10 years. The spatial extent of coordination evoh,es.from coordina- tion in the whole Pearl River Delta to imbalance in the core areas, and at present, the uncoordinated areas have already diffused from core areas to the outlying regions： （3） Most regions of the Pearl River Delta are in uncoordinated condition When considering the coordination degree of economic-social development and resollrceenvironment quality, not as coordinated as some scholars considered.     

Real interest rate linkages in the Pacific-Basin region

This paper examines the linkage of real interest rates of a group of Pacific-Basin countries with a focus on East Asia. We consider monthly real interest rates of US, Japan, Korea, Singapore, and Thailand from 1980 to 2006. The impulse response analysis and half-life estimation are conducted in a multivariate setting, adopting the bias-corrected bootstrap as a means of statistical inference. It is found that the degree of capital market integration has increased after the Asian financial crisis in 1997. The overall evidence suggests that the crisis has substantially changed the nature of the short run interactions among the real interest rates. Before the crisis, both the US and Japanese capital markets dominated the region. After the crisis, the dominance of the Japanese market has completely disappeared, while the US market remains as a sole dominant player and the Korean market has become more influential.     

充分发挥失业保险促进就业功能的探析

失业保险既是社会保障体系的重要组成部分,又是积极就业政策的重要支柱。20世纪80年代以来,我国逐步建立了失业保险制度,有效保障了失业人员的合法权益,为人力资源体系建立发展提供了有力的保障,对维护社会稳定、促进社会和谐发展发挥了重要作用。然而,由于制度框架的限制等原因,近年来失业保险促进就业的功能体现不明显,出现了失业保险扩面难、基金结余过多等问题,影响到失业保险制度的健康发展。当前,国际金融危机蔓延,给我国经济发展和人民生活带来严重影响,随着部分企业特别是劳动密集型中小企业生产经营困难,就业形势趋于严峻,要求国家实施更加积极的就业政策。从实际来看,失业保险基金实力增强,具备承担促进就业、预防失业的能力。对此,文章通过重点分析云南省失业保险运行状况,结合当前经济形势的需要,并借鉴国外在失业保险制度改革方面的带有共性的经验和做法,指出失业保险应由保障生活、促进就业向预防失业方向扩展,以充分发挥其在人力资源体系建设中应有的作用;同时,根据失业保险属性,提出在政策上要有相对灵活性,建议失业保险对象应扩展到用人单位。     

水泥稳定碎石的作用原理及在公路施工中的应用

水泥稳定碎石作为路面基层,具有早期强度高,雨季对施工影响相对较小,施工机械化程度较高等特点,这些都有利于保证进度和质量,因此被越来越广泛地应用到市政道路工程中去。为此,本文针对城市道路半刚性基层采用水泥稳定碎石的技术研究进行简要分析,以供参考。     

Earnings disaggregation and analysts＇ forecasts

Accounting concepts dictate that separately disclosed components should contain separate useful information. This paper examines the relations between income statement components and analysts＇ earnings forecasts and forecast errors. Regressions explaining earnings forecasts using earnings components provide a better fit than regression using just aggregate income to explain forecasts. We interpret this as consistent with the hypothesis that analysts use incremental information in components not available in aggregate income. However, additional tests based on predictability of forecast errors indicate that analysts do not incorporate all information available in components into earnings forecasts. In addition, this inefficiency appears to increase at longer forecast horizons.     

应急物资公路运输路径优化模型的建立及求解

对应急物资运输时效性和可靠性两方面因素进行了数学描述,在分别对两个指标进行了无量纲化处理后建立了线性加权和效用函数模型,在具体算例中又将效用函数变形为关于λ的线性函数,最后通过坐标系作图将分析结果更直观地表达出来,以供应急物资调度人员根据其具体情况要求更方便快捷地选择应急物资公路运输的最优路径。