事业单位固定资产管理必须加强

加强事业单位资产管理，管好用好国有资产，保证资产的安全、完整，对促进事业单位发展意义重大。为此，必须从建立资产管理机构、建立全面预算控制制度，完善基础管理工作等入手，强化事业单位固定资产管理。     

浅析事业单位固定资产的核算

固定资产是事业单位开展业务活动必不可少的基本物质条件，也是事业单位赖以生存和发展的重要资源之一。但是事业单位一般不从事物质资料的生产，其固定资产主要是由财政拨款购置的，使用的目的也并不是为了赢利，因而对其核算相对也比较简单，在使用过程中不计成本，不提折旧。随着我国社会主义市场经济体制的逐步建立和完善以及我国事业单位改革的进行，目前对事业单位固定资产的会计核算越来越不适应新形势发展需要，也不符合我国社会主义市场经济建设的需要。因此如何全面、完整、准确地对事业单位的固定资产进行核算，确保其安全和完整，充分发挥其效能，实现保值增值，以充分发挥事业单位固定资产在我国社会主义经济建设中的作用，无疑是十分重要的。     

社会主义核心价值体系的文化内涵分析

在社会体制与社会结构深刻变动、思想观念深刻变化的新形势下，在思想大活跃、观念大碰撞、文化大交融的时代背景下，建设社会主义核心价值体系，具有极强的现实针对性。准确地把握社会主义核心价值体系的科学内涵及其精神实质，是建设社会主义核心价值体系的前提。对于倡导和谐理念，培育和谐精神，打牢全党全国各族人民团结奋斗的思想道德基础，具有极为重要而又深远的理论意义和实践意义。社会主义核心价值体系可以从文化内涵方面展开发掘，具体包括政治文化、思想文化、精神文化和道德文化四个层面以及与和谐文化构建的关系方面，这是研究社会主义核心价值体系的一个新视角。     

铅锌冶炼企业的购并决策

文章重点讨论铅锌冶炼企业的购并决策问题。购并决策是一个过程,它包括对企业自身特点的了解,目标企业的选择、决策等问题。     

On the test of the correction mechanism for mis-pricing between assets using a statistical yield spread model

This paper investigates the existence of a correction mechanism for mis-pricing between Japanese stock and bond. By this correction mechanism we mean that when deviations occur from the equilibrium levels of the expected return differentials between stock and bond — the risk premium differentials, the market will tend to correct the mis-pricing and bring the expected return differentials back to the equilibrium levels. We assume that the yield spread between the predicted earnings price ratio of stock and the yield to maturity of bond reflects the risk premium between stock and bond, and estimate the equilibrium risk premium differentials and mis-prices between stock and bond by modelling their behaviors with a statistical yield spread model (SYS). Empirical results strongly indicate the existence of the mis-pricing correction mechanism, suggesting the inefficiency of securities markets.     

Average Monotonic Cooperative Games

A subclass of monotonic transferable utility (T.U.) games is studied: average monotonic games. These games are totally balanced. We prove that the core coincides with both the bargaining set à la Davis and Maschler and the bargaining set à la Mas-Colell. To obtain this result a technique based on reduced games is used. Journal of Economic Literature Classification Number: C71     

Research on Intangible Assets Evaluation System Info for Further Development in China

Nowadays, there still exist many problems in the research of the intangible assets evaluation theory, such as the division and isolation from others, weak support for the practice, etc. This paper puts forward a new system info which is to direct the practice in the socialist market economy and network society, The new system info breaks through the traditionally practical one, which is ＂evaluation aim value standard-evaluation method-- evaluation result＂. Furthermore, this system into could support the intangible assets evaluation to practice better than before and adapt to the new demands in socialist market economy environment and network society.     

论数字资产的会计确认和计量

由于信息技术在全球的迅猛发展，目前存在的很多产业正逐步从物质向数字转变。作为市场的一种重要资源，数字资产给它的开发带来了极大的经济利益，同时也为其使用提供了很多便利，加强对它的研究越来越显得紧迫和重要。本从研究数字资产的内涵和特征入手，对数字资产的会计确认和计量提出了笔的一点初浅的认识。     

Macroeconomic interdependence under incomplete markets

This paper uses a two-country, flexible-price model with overlapping generations of infinitely lived households to study the role of net foreign asset dynamics in the propagation of productivity shocks. Absence of Ricardian equivalence ensures existence of a unique steady-state level of net foreign assets, to which the economy returns following temporary shocks. Model dynamics are significantly different from those of a setup in which terms of trade movements perform all the international adjustment and net foreign assets do not move. The difference relative to a complete markets economy in which net foreign asset movements play no role in shock transmission is smaller. It is amplified if the substitutability across goods rises and if shocks are permanent.     

Endogenous Growth and Negative Externalities

Received March 5, 2001; revised version received August 5, 2002 Published online: April 30, 2003