银行保函在业主反索赔中重要作用的探讨

我国建筑业目前正处于加入WTO后的3～5年的过渡期，国内建筑市场国际化的趋势使工程索赔问题必须与国际惯例接轨，从国际工程惯例出发，详细论述了银行保函的种类及其在业主反索赔过程中的重要作用，为业主提供了一种可以借鉴的工程项目管理方式。     

实物储蓄、货币幻觉与我国农户消费的实证研究

我国农户的储蓄包括现金储蓄和实物储蓄,实物储蓄主要受粮食总产量的影响.从现金消费看,长期均衡消费倾向不断降低,农户存在货币幻觉现象.启动农村消费一是要促进农户实物储蓄向现金储蓄的转化,二是要增加农民现金收入,三要通提高农户消费倾向.国家宏观政策上要防止通货紧缩.     

我国科技事业的市场化探索：问题和改革路向

自20世纪80年代中期开始,我国逐步改革具有高度计划性的科技体制,开始进行市场化探索,如改变科研单位属性、变革拨款机制、引入市场竞争工具、建立投资风险机制等,并取得了明显的成效。但是不容置疑,探索过程中也存在不少问题,如科技事业的单中心体制,科技项目的市场化尺度混乱,重科技奖励、轻知识产权以及科技事业的市场化工具较少等。基于这种行为,认为我国需要建立科技事业提供的类市场机制,引入多元的市场化工具,完善知识产权制度与科技成果转化机制,进一步推进科技事业的市场化进程,并在科技的商业性和公益性之间取得适当平衡。     

Implementation of food distribution policies: A case study in South India

Public policy for foodgrains distribution and consumption in Coimbatore District of South India involves processing through state trading institutions, and distribution through fair price shops, Food for Work and Employment Guarantee Schemes. Policies are evaluated in terms of their objectives, and institutions for the implementation of policy are analysed in terms of the way in which they mobilize and distribute resources: foodgrains, capital and labour. Although this deficit district has captured shares of Tamil Nadu State's publicly distributed grain which are disproportionate to its share of the state's ‘vulnerable’ population, nevertheless, schemes to increase the latter's foodgrain consumption have been patchily implemented over space and time, and they have had little measurable impact on intended beneficiaries.     

中外无形资产比较概述

国际、美国及国内会计准则中无形资产在定义、确认、种类三方面有共同点也有不同之处,具体表现在 无形资产的本质属性、是否纳入商誉、确认标准、认列可辨认无形资产的标准等问题上各有优劣。通过比较分析, 为今后会计准则的制定提供了可靠借鉴。     

中国消费基尼系数估算及社会福利分析

研究目标：估算中国消费基尼系数,评价经济增长和消费分布对居民社会福利的影响。研究方法：利用2002~2012年城乡消费分组数据,在消费分布服从广义贝塔分布Ⅱ型假定下,通过估计分布参数,估算消费基尼系数。研究发现：中国的消费不平等程度较高,消费基尼系数处于0.4左右;城乡之间消费不平等是中国消费不平等的主要来源,其次是城镇内部消费不平等、农村内部消费不平等和剩余项;2002~2012年,经济增长对总体居民社会福利增长的贡献率约为95%,消费分布改善对总体居民社会福利增长的贡献率约为5%。研究创新：基于国家统计局城乡住户收支数据,在消费服从GB2分布假定下估算了消费基尼系数;按照城乡群体分解了消费基尼系数;利用平均分配的同等消费概念,评价了经济增长和消费分布对居民社会福利的影响。研究价值：更好地把握中国消费不平等程度,为政府权衡效率与公平提供决策参考。     

The Decline of In-kind Wage Payments in Urban China

Chinese collective and state-owned enterprises have tended to over-compensate their employees. Using payments in kind as an example, this paper examines why and how firms engage in such ‘irrational’ behavior. In-kind payments (payments made in terms of consumer goods) used to be an important aspect of urban life in China - 68% of our sample workers received payments in kind in 1988. The ratio declined to only 10% in 1999. In explaining the prevalence of in-kind payment in the 1980s and the subsequent decline in the 1990s, two hypotheses are proposed. The first is the lack of access to consumer goods by individuals. The second is to evade the control on wage bills imposed by the government. Empirical evidence from an urban household survey is consistent with the second hypothesis. The results imply that the introduction of a hard budget constraint is essential to ensure the rational behavior of public enterprises in setting their wage payments.