论水利水电工程前期勘察设计取费依据

水利水电工程前期勘察设计取费存在执行依据版本多、对取费依据认识模糊、工作深度要求与费用不匹配等问题,并介绍了目前涉及水利水电工程前期勘察设计取费的依据主要内容,结合水利水电工程前期工作内容与特点揭示了问题的主要焦点,阐明水利水电工程前期勘察设计应根据水利水电工程特点取费,不能统一按“1283号文”.在分析了现行前期勘察设计取费主要依据、产生背景,尤其是对“1352号文”进行深入解读后,认为水利水电工程前勘察设计取费应采用“1352号文”作为依据.     

三维GIS移民信息查询系统开发与应用

为了提高移民工作效率,利用二维GIS强大的空间数据处理能力及三维GIS强大的空间表现能力,建立了三维GIS移民信息查询系统。该系统采用高精度航空影像、地形数据和矢量数据,建立三维空间场景,结合乌东德水库移民实物指标解译、调查数据库,实现了基于Web的三维场景中移民信息的查询、分析模拟等功能。为实现移民指标可核查、移民实施工作效果可评价的目标提供支持。     

服务供应链中外部客户交互知识的获取方法

服务供应链中的客户知识根据其分布和作用可分为不同的种类,所采用的知识获取方法和模式也不相同.针对外部客户交互性知识,提出了相应的获取方法,即采用关联分析法挖掘相应的知识规则,并针对这些规则做进一步的归纳分析,获取服务供应链进行资源能力提升的路径和模式.     

The formation and early development of German audit firms

This paper examines the emergence of audit firms in Germany through an analysis of contemporary sources. Special attention is paid to the range of services offered, their legal forms and ownership structure. In Germany, the demand for external audits developed because the corporate supervisory boards had been unable to fulfil their monitoring task satisfactorily. As a consequence of the major economic crisis of 1929-1931 and the collapse of large corporations caused by the fraudulent actions of managing directors, statutory audits for stock corporations were introduced in 1931. The first German audit and trust company, the Deutsche Treuhand-Gesellschaft, was established much earlier in 1890. Like other trust companies which emerged from 1905 onwards, it was owned by large banks. After the First World War, large commercial groups on the one hand, and the state on the other hand, started to form their own audit firms. Most of the audit and trust companies used the legal form of a corporation. Originally, the main activities of the trust companies were trustee activities and audits. Subsequently, they also offered tax and business advisory services. These features (a broad range of services offered, the corporation as the dominant legal form, and clients who are also owners) help us to understand key characteristics of modern German audit firms such as their limited liability to third parties.     

对我国审计收费制度及收费现状的理性思考

结合我国特殊的制度背景研究审计收费问题已逐渐成为审计理论研究的热门话题。本在相关课题调研的基础上，对我国审计收费现状进行了分析，并结合中西方审计收费制度的理论和实践。提出了改进我国审计收费制度的建议。     

Multiple Listing Service Subsidies and Economic Efficiency

In an earlier article in this journal, Sefton and Yavas (1995) concluded that subsidizing a monopoly multiple listing service (MLS) can be efficient when the curvature of the representative consumer's demand function leads to overshifting. This paper extends their analysis to a multiple-consumer demand model. It shows that, for the generalized demand configuration considered here, in general, there is no Pareto superior MLS subsidy supportable by nondiscriminatory MLS consumer taxes when the Pareto ranking is imposed without the Hicks–Kaldor compensation principle.     

金融服务外包的风险控制及其监管研究

金融服务外包是金融领域的新兴业务,从国际范围看,金融服务外包行业正处于行业生命周期的高速成长期,尤其是近年来发展迅猛;目前我国金融业务外包已经开始起步并呈现不断发展的趋势。金融服务外包有利于强化金融机构的核心竞争力、规避经营风险和降低经营成本;但也会带来外包失败、成本增加、收益分配的不确定性、战略泄漏等风险。金融机构自身要加强内部控制防范风险,金融监管部门也应加强监管,要合理限定金融服务外包的范围、规范监管机构的权限与监管程序、规范金融机构选择外包商的基本程序和机制、要求金融机构和外包商建立应急机制,并适度从严监管跨国金融服务外包。     

个人理财市场细分及客户群差异性分析

目前我国商业银行个人理财业务尚处于初级阶段,个人理财市场的细分还很简单,尚没有进行更深入的、多层次的分析。针对这一情况,本文借鉴“家庭生命周期”的分析思路,选取人口统计变量和家庭生命周期变量等综合指标作为客户细分变量,对给定的调查样本实施市场细分。为此,本文利用方差分析探讨了一般客户、重要客户、未来潜力客户和战略客户4组客户理财个性的差异性以及对银行理财服务质量期望的差异性。同时,还分析这组客户对主要理财工具、理财产品的需求特点,并在市场细分的基础上制定出4差异化的、有针对性的营销策略。     

对发展我国汽车金融服务市场的思考

我国现有的非银行金融机构,不具备专业办理汽车消费信贷的要求。为此,我国金融机构序列中应增加一类新的机构———汽车金融公司,专门办理汽车消费信贷业务。这对我国汽车产业的发展必定是一个极大的促进。为此,需要我们在发展汽车金融服务市场方面作深入地研究。     

提高政府公共服务能力的财政思考

党的十六届六中全会提出了社会和谐是中国特色社会主义的本质属性,而在构建和谐社会的过程中,赋予财政的任务是“健全公共财政体制,调整财政支出结构,把更多的财政资金投向公共服务领域”。本文将对政府公共服务的内涵与政府职能调整、公共服务的理念、财力保障及其提供方式等问题作一探讨。