自然资源型区域经济和福利协调发展的特点探索——中国榆林市与科威特经济、福利发展的比较

本文通过榆林市与科威特经济、福利发展的比较,探讨了自身资源型区域经济和福利协调发展的特点。就榆林市产业发展来看,目前的问题是中央与地方产权平衡与管理问题;中央对地方的环境补偿援助平衡问题;地方可持续发展经济激励问题;地方群众“根”文化教育与崛起问题。     

我国证券市场风险收益特征的行为基础

我国证券市场的风险收益具有以下特征:(1)资本资产定价模型所揭示的风险收益关系在我国股市并不显著。(2)我国证券市场系统性风险占整体风险的比例较高。(3)从趋势上看,无论个股还是行业系统性风险占整体风险的指标没有明显的下降趋势。这些特征根源于我国特定的投资者结构以及不同投资者的风险厌恶特性和对私人信息的偏好特性。因此,投资者应针对上述特征,在集中投资、反向交易和降低交易频率等方面调整交易策略,提高投资收益率。     

Urbanization: the challenge for the next century

This article summarizes a new 1996-97 report from the World Resources Institute, the UN Environmental Program, the UN Development Program, and the World Bank, which describes a future with increased levels of urbanization that were reshaping the physical and social environment. Urbanization increased economic growth and environmental degradation. By the year 2000, 50% of the world population will live in urban areas. Cities are the center of economic activity. Consumption is the highest in cities. Cities produce the most pollution and waste. Three issues are particularly crucial to survival: the water supply, sanitation, and water resource management. Neglect of these and other environmental issues is likely to have important consequences in both developing and developed countries. The greatest growth in urban areas is occurring in developing countries. Cities in developing countries have huge populations living in poverty. The poor in either rural or urban areas are confronted with lack of access to clean water, to sanitation, and to housing. There is overcrowding and exposure to industrial wastes and air pollution. There is a need for policy reform, stronger institutions, and enlightened political leadership. Cities need to improve their environment and to strengthen local government and implement poverty reduction programs. Reform of urban policies must be accompanied by effective urban governance. Community-based approaches are essential. Broad-based support is needed for changes in strategies and practices and for attainment of a more sustainable environment.     

政府在食品生产加工环节的监管职能研究

“民以食为天”,食品安全问题始终是人民群众关注的热点问题。政府能否对食品安全实施有效的监管,考验着政府的执政能力。食品生产加工环节是食品安全的关键环节,也是目前出问题最多的环节,政府在这个环节的监管职能是否到位对食品安全有着重要的影响。本文主要围绕政府在这个环节的监管职能,分析存在问题,提出改进监管工作的若干措施,或许能对有关方面起到一定的参考作用。     

中国民生发展指数总体设计框架

十二五期间,中国保障与改善民生仍面临着诸多挑战,设计一套科学性、系统性、可操作性、可比性及可量化性的评价体系有利于测度中国民生发展状况与进展,在政策层面上起到省域民生发展的战略导向作用。中国民生发展指数整体框架涉及指标体系构建、指标数据处理、评价指数计算等几个方面,结合国内外通用规则,采用综合评价指数法对我国区域民生发展水平进行横向比较与纵向考察。通过编制与分析中国民生发展指数,加强了对中国民生区域发展差异深层次理论与实践问题的探索与理解,为政府正确决策提供科学依据。     

Foreign Exchange Risk,Hedging, and Tax-Motivated Outbound Income Shifting

Although outbound income shifting to low-tax jurisdictions provides tax savings, it is often accompanied by nontax costs. In this study, I examine whether foreign exchange (FX) risk constrains tax-motivated outbound income shifting by U.S. multinational corporations. My findings indicate that exposure to greater currency volatility is associated with less outbound income shifting, and this effect is stronger for firms with foreign affiliates using foreign functional currencies. I also investigate whether hedging facilitates outbound income shifting. Consistent with hedging lowering costs associated with exchange rate volatility, I find that U.S. firms that use more currency derivatives tend to shift more income to low-tax foreign jurisdictions. Overall, these findings suggest that FX risk is an important cost of outbound income shifting.     

我国央行培训绩效评估研究

培训绩效评估是现代培训制度的重要组成部分，培训效果四级评估理论在国内外得到广泛应用。借鉴国际相关培训绩效评估理论，结合我国央行培训工作实际，从基本原则、方案设计、方法选择、指标体系设计等方面探索构建央行培训绩效评估体系，有利于改进和完善央行培训绩效评估。     

对建立我国会计信息质量特征体系的认识

本文在对1979~2004年期间国内外关于会计信息质量特征的研究成果进行研究的基础上,借鉴美国FASB于1980年提出的会计信息质量特征体系框架(SFAC N0·2),结合我国现阶段所存在的突出问题,有针对性地提出我国的财务会计信息质量特征体系和管理会计信息质量特征体系。本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。     

特色农业发展中政府角色与功能——以陕西富县发展苹果产业为例

我国农户经营规模小,单个农户从特色农业生产中获益有限,而政府在市场调研、技术推广和产品宣传等方面提供公共服务,能有效降低农户特色农业生产的私人成本,增加农户收益,有助于促进特色农业发展。根据对陕西富县苹果产业发展情况的调研,发现地方政府在项目选择规划、引导促进、技术支持、市场宣传与推广、基础设施建设等方面的有效服务,是富县苹果产业迅速发展的重要因素。     

骨干为什么变"老油子"——浅谈班组业绩面谈队伍建设

班长即将调走的消息使骨干内心一阵欣喜,新班长赴任的通知却令骨干大失所望,“行吧!看看我们新来的领导有什么高招!”一次正常的班组长轮岗为什么会使一个原本积极向上、尽心尽责的优秀骨干瞬间变成“老油子”?本文通过心理分析和工作分析,昭示了班组业绩面谈和骨干队伍建设的奥秘。