浅谈应收账款的管理

章出自于实践，针对欠款这一顽症，作提出了一系列解决措施，具有对实践的普遍指导意义。     

企业资产结构的影响因素及模式研究

资产结构是指企业资本在不同资产形态上分布状况及分配比例。资产结构一般具有整体性、封闭性、动态性等特征;资产结构的形成受到诸多内外部因素的影响。本文研究了影响企业资产结构的因素,分析了资产结构的类型,并根据资产变现性的特征,将资产结构模式分为三种类型。     

农业自然资源与食物生产的类型迭置分析—以福建省为例

福建省粮食缺口逐年拉大,其它副食品也出现程度不同的短缺信号。在食物短缺的背后隐含着农业自然资源数量的短缺,并且随着人口的增长而日益严重。本文从农业自然资源与食物生产的内在联系入手,尝试对其丰乏程度进行定量的地域划分和迭置分析,进而探索各地域类型的食物发展方向与总体对策。     

农地利用技术创新的类型与模式研究

农地利用技术是一个多层次的体系，它能在扩大耕地面积、提高土地利用率和耕地质量等多方面发挥重要作用。通过对“市场机制自发作用下的技术选择”和“政府引导下的技术选择”两种现实模式的探讨，认为技术创新具有外部性，土地利用更是具有明显的“外溢效应”，加上我国农业比较利益偏低和农地使用权流转市场发育不全带来的农地价格扭曲，常造成市场机制下技术创新的方向与资源稀缺状况不相符合的现象，从而带来资源配置的低效率。因此，适当的政府引导是必要的，也是有效的。     

关于解决流动性过剩问题的初步思考

本文从流动性的内涵和外延入手,分析了我国流动性过剩的全球背景和我国流动性过剩的表现及结构性特点,提出了解决流动性过剩,要坚持"市场为主、各方联动、化多为少、化少为多、标本兼治、综合解决"的思路,指出当前重点是解决经常账户顺差过大,流动性过剩的来源问题,以及农村地区资金匮乏,导致资金配置结构性失衡的问题。     

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.     

国际收支与金融市场效率问题的探讨

以“逆差 顺差”为特点的美国国际收支结构是很难长期持续的,美国经常项目很可能会经历趋向平衡的调整过程。由于中美两国国际收支结构存在较强的互补性,美国国际收支结构的调整对目前中国国际收支结构提出了严峻挑战。金融市场的行政分割、金融资源结构及流向的不合理是影响中国国际收支结构失衡的重要因素,因此中国应该完善和发展金融市场,积极主动地调整目前失衡的国际收支结构以应对美国国际收支结构调整可能给中国经济发展带来的不利影响。     

Revisiting the Miles and Snow strategic framework: uncovering interrelationships between strategic types,capabilities, environmental uncertainty,and firm performance

The Miles and Snow strategic type framework is re‐examined with respect to interrelationships with several theoretically relevant batteries of variables, including SBU strategic capabilities, environmental uncertainty, and performance. A newly developed constrained, multi‐objective, classification methodology is modified to empirically derive an alternative quantitative typology using survey data obtained from 709 firms in three countries (China, Japan, United States). We compare the Miles and Snow typology to the classification empirically derived utilizing this combinatorial optimization clustering procedure. With respect to both variable battery associations and objective statistical criteria, we show that the empirically derived solution clearly dominates the traditional P‐A‐D‐R typology of Miles and Snow. Implications and directions for future research are provided. Copyright © 2004 John Wiley & Sons, Ltd.     

Truthful germs are contagious: A local-to-global characterization of truthfulness

We study the question of which social choice functions from an abstract type space to a set of outcomes are truthful, i.e., implementable by truthful mechanisms, when utilities are quasi-linear. For convex domains, our main theorem characterizes truthful social choice functions as those satisfying two properties: local weak monotonicity and vortex-freeness. The first of these constrains the function values at any two sufficiently proximal points, while the second asserts that its line integrals around sufficiently small triangular loops must vanish.The characterization implies a local-to-global principle that allows one to deduce truthfulness of a function from its behavior on arbitrarily small neighborhoods of each point. Other consequences include a simple alternate derivation of the Saks–Yu Theorem that weak monotonicity characterizes truthfulness of functions having a convex domain and finite range, and a sufficient condition for constructing truthful functions by “stitching together” truthful subfunctions on different subsets of the domain.     

印度资本项目可兑换的经验与启示

印度自1991年以来积极推进资本项目可兑换。经过20年的实践,印度迅速融入国际金融市场,有效抵御了金融危机的冲击,资本项目可兑换取得明显成效,主要特点：一是采取渐进、审慎的方式推进资本项目可兑换;二是坚持控制的主动性和必要时恢复管制的灵活性;三是深化金融改革,为资本项目可兑换创造良好的外部条件;四是注重通过宏观调控手段,优化资本流动结构,解决资本流动中产生的问题;五是加强短期资本流动管制,防止短期资本流动对经济的冲击;六是加强房地产资本管制,防止国际投机资本引发房地产风险。