保险业自主运用资金是现代保险发展的必由之路

1991年,中国人民保险公司全系统运用资金余额为40.15亿元,其中贷款占70.84％、有价证券占10.51％、投资占9.59％、拆出及其它占10.82％。规模虽然不大,但却标志着我国的保险业已经由单一的灾后补偿型向多元化经营型转变,由间接运用资金型向直接运用资金型转变,这必将进一步拓展保险服务领域,增强保险在国民经济和社会生活中的渗透力。     

国际兼并浪潮和我国国有企业并购

进入20世纪90年代以来，全球掀起了第五次并购浪潮。据联合国贸发会的统计，跨国并购从1996年的1630亿美元增至1998年的4110亿美元，1999年又猛增了200亿美元。可以断言，并购已成为跨国企业对外投资的通行方式。随着加入WTO，中国将被纳入到全球一体化当中，全球范围内的竞争不可避免。而作为国民经济命脉的国有企业不能脱离这个历史潮流，而应该顺应这个历史潮流转变观念，重新定位。     

The 21st-century Nation-State in an Era of Globalization

It is generally acknowledged that the mainstream of the world today is peace and development. And the current global trend is economic globalisatlon, political multi-polarization and cultural pluralism all of which result in the regional integration. Economic globalisatlon, the most significant feature in the 21st-century, has a substantial impact on the modem state, Undoubtedly, globalisation has become the impetus of the progress of the human society. However, the contemporary state is inevitably faced with severe challenges from the increasing globaliAatlon, The state sovereignty has been gradually eroded as a result of the globulized economy. This essay intends to clarify the economic, polhleal and cultural changes of contemporary state sovereignty in the globalized world. Then, main similarities and differences between modern state and traditional state will be analyzed in a detailed way based on these three main aspects.     

电子技术与风险控制——欧洲国家出口信用保险机构评估风险作法

1997—1998年间在亚洲、俄罗斯和南美等地发生的金融危机，促使世界许多大的出口信用保险机构(以下简称ECA)、金融机构、金融公司开始重新审视他们的风险评估体系。     

职务犯罪侦查中受贿嫌疑人翻供问题浅析

受贿犯罪由于其犯罪形态的隐蔽性,证实受贿嫌疑人索取他人财物或者非法收受他人财物证据的单薄性,和言词证据本身具有不确定性的特点,受贿嫌疑人的口供很容易发生反复,因此研究和探讨受贿犯罪嫌疑人在侦查过程中翻供的原因及对策,正确处理好翻供问题,对有效打击腐败犯罪,维护司法公正具有至关重要的意义. 一、职务犯罪侦查中,受贿罪犯罪嫌疑人翻供的主要形式 (一)受贿次数和数额上的翻供.受贿犯罪是数额犯,定罪和量刑均建立在一定犯罪数额的基础之上,因此受贿犯罪嫌疑人的翻供一般均从次数和数额上做文章.仅供述部分受贿行为和受贿数额否认其它事实,由次数多变为次数少,数额大变为数额小,这种情况在司法实践中较为常见.     

A Brief Review of the Speech Act Theory

Speech act theory was proposed by J, L, Austin and has bee. developed by J. R. Searle. They believe that language is not only used to inform or to describe things, it is often used to do things , to perform acts. A speech act consists nf three apects： locutionary ach llJocutlonary act and perlocudonary act. This paper attempts to give a brief review of the speech act theory and then presents my personal opinions on the advantages and disadvantages of the theory.     

Symbolism in Ernest Hemingway＇s The Old Man and the Sea

Introduction： InThe Old Man and the Sea, Hemingway uses symbolism to portray the traits of the main characters in his stories. Many symbols are used to enable the reader to have a better look ond an easier understanding of what the book is about. The use of symbolism in his books provides deeper meaning like a lesson. Overall, Hemingway tends to place symbols, reader to look deeper into the obvious plot of the play.     

试论加强铁路运输企业的财务管理

在经济迅速发展和运量不断增长、铁路体制改革不断深入、新会计制度实施等新的形势下,铁路运输企业需要从财务管理的内容和基本任务出发,探讨财务管理在铁路运输企业中的必要性及意义,在加强企业的自我改造、自我控制、自我发展,理顺企业内部的财务机制,提高职工的积极性和创造性的基础上加强铁路运输企业财务管理的具体方式,提出了加强管理的七种具体方式。     

加入WTO后中国会计的应对措施

中国加入WTO这一全球性的经贸组织将对中国经济的发展产生深远影响，并能加快中国经济与世界经济融合的进程。会计信息作为国际通用的商业语言，不可避免地受到中国加入WTO的影响。