Use of minimum risk approach in the estimation of regression models with missing observations

This article considers a linear regression model with some missing observations on the response variable and presents two estimators of regression coefficients employing the approach of minimum risk estimation. Small disturbance asymptotic properties of these estimators along with the traditional unbiased estimator are analyzed and conditions, that are easy to check in practice, for the superiority of one estimator over the other are derived. Received May 2001     

债券溢折价实际利率摊销法的再探讨

基于实际利率法的两项基本规定推论出债券溢折价摊销额、利息收入、债券投资账面价值的计算规律,据此认为实际利率法是一种集精确性与简便性为一体的摊销方法,并非会计界认为的二者不可兼得。     

The Zilcha criterion for dynamic inefficiency

Summary. This paper reexamines the condition (1 + n), which Zilcha (1991) presents as a necessary and sufficient condition for dynamic inefficiency of stationary allocations in overlapping generation models with stochastic production. We show that this condition is necessary but not sufficient for a stationary allocation to be dynamically inefficient by Zilchas definition. We also show that there is a narrow but widely studied class of specifications in which the Zilcha test is both necessary and sufficient for dynamic inefficiency of stationary competitive equilibrium allocations. Outside this class, however, counterexamples can be constructed relatively easily.Received: 30 September 2002, Revised: 13 August 2004, JEL Classification Numbers: D51, D90, E13, E22. Correspondence to: Steven RussellWe thank Jon Burke, Subir Chakrabarti, Itzhak Zilcha and an anonymous referee for helpful conversations and/or comments.     

The optimal portfolio for the two-pillar mandatory pension system: the case of Poland

In the recent decade, there has been observed across the Central and Eastern European states the regulatory trend towards the increase of the non-financial (first) pension pillar size at the expense of the financial (second) pillar. It tends to question the consequences of this shift for the future retirement benefits. Applying the portfolio approach we address this issue by running a series of simulations to find out how to allocate pension contributions between both pillars in an optimal way. Our study contributes to the existing literature as follows. First, we do not perform the assessment of the predetermined regulatory solutions, but we look for an optimal one. Moreover, we allow our optimal rule to be time-varying, if necessary, which would be a true novelty in this research area. Second, we do not base our estimates on historical trends; rather, we apply the long-term economy’s projection to account for the society’s ageing impact, which is a crucially important factor for the solvency of the pension system. Adapting some of the simulation assumptions to fit the Polish case, our results confirm that current regulations underestimate the role of the capital pillar and the optimal allocation between both pillars should be time-varying.     

芯钢管混凝土节点的芯管壁厚与节点承载力关系的数值分析

对一种已经通过试验研究的钢管混凝土结构的新型节点进行数值分析。这种节点将钢管混凝土柱的钢管在节点区间断,在节点区设置芯钢管,使梁中的纵筋在节点中直通、梁与节点区混凝土成为一体可靠的传递梁中的弯矩、剪力及轴力。本文利用数值分析弥补模型试验数量少的缺陷。选择不同芯钢管壁厚的节点模型进行非线性有限元分析,得出芯钢管壁厚对节点承载力的影响规律。分析结果表明芯钢管壁厚是影响节点承载力的主要因素之一。     

论我国会计科学研究方法的专门研究

会计学是一门具有自身专属研究对象与研究内容的科学,它是社会科学体系中管理科学的一个重要组成部分,其理论的发展与创新离不开科学的研究方法,故会计科学研究方法也应作为会计科学理论体系中的一个专门问题进行研究。本文以对我国会计科学研究方法研究现状的评析为基础,提出会计科学研究方法研究成果的运用应当以推动其学术规范建设作为重点。     

会计准则的供给与需求

会计信息是一种典型的公共物品,由于存在“市场失灵”、“政府失灵”,无法从根本上回答是政府制定会计准则还是由民间机构制定准则。从准则的供需角度出发,我国会计准则与美国以及国际会计准则的不同具有必然性,因为供给与需求不同,导致各国会计目标不完全相同。目标如不一致,所采用的会计政策与会计方法就会有侧重。     

我国建造合同准则与国际准则的比较分析

会计准则的实质是一种规范，起着保证会计信息在国际间可比的重要作用。市场经济的发展要求我国加快会计准则国际化的进，以尽快与世界经济体系接轨。本对我国的《企业会计准则－建造合同》与国际上通行的《国际会计准则第11号－建造合同》在建造合同的定义、类型、分立和合并、收入、成本、收入和费用和确认、会计估计的变更、披露等八个方面进行了对比分析，认为我国建造合同在会计准则虽然大部分已经与国际接轨，但还存在一定的差异。     

新旧企业会计准则中合并财务报表实务操作的差异比较与分析

2006年,财政部颁布了新的会计准则,与<合并会计报表暂行规定>相比,新颁布的<企业会计准则第33号--合并财务报表>在合并财务报表的概念、合并范围、程序,合并资产负债表、利润表、现金流量表及报表附注披露的内容等方面都有了很多差异.     

市场经济国家预算编制改革的主要做法及启示

政府预算的编制改革在我国仍处于起步阶段,这一改革注定要触及围绕预算而形成的现有利益关系格局,改革进程一路艰难。"他山之石,可以功玉",市场经济国家的改革探索为我们提供了可资借鉴的经验。本文在对市场经济国家政府预算改革历程进行概括的基础上,归纳出有代表性的政府预算编制改革的主要做法,基于任何一个公共财政管理系统都应具备的一些基本共性,得出对我国政府预算改革有益的启示。