我国推行住宅抵押贷款证券化问题分析

目前,在我国推行住宅抵押贷款证券化存在着抵押贷款规模过小、房地产开发融资渠道不宽、商业银行积极性不高、信用制度不健全、法律环境不完善等问题。我国还不具备大规模推广住宅抵押贷款证券化的条件。     

我国高校学术权力提升的研究

我国高校内部权力失衡,行政权力过强,学术权力过弱,导致大学职能异化,学术人员积极性受挫,因此,大力提升学术权力,是实现我国高校学术繁荣、高等教育跨越式发展的需要。论题在分析我国高校权力失衡的原因后,从大学的本质出发,对学术权力作了定位,并就如何提升学术权力进行了探讨。     

Generalized partially linear varying-coefficient models

Generalized varying-coefficient models are useful extensions of generalized linear models. They arise naturally when investigating how regression coefficients change over different groups characterized by certain covariates such as age. In this paper, we extend these models to generalized partially linear varying-coefficient models, in which some coefficients are constants and the others are functions of certain covariates. Procedures for estimating the linear and non-parametric parts are developed and their associated statistical properties are studied. The methods proposed are illustrated using some simulations and real data analysis.     

对我国经济增长中出现的投资需求主导化趋势分析

伴随着经济的高速增长,我国的投资率不断上升。在总需求的构成中,投资需求已经取代消费需求成为拉动经济增长的主导因素。过高的投资率让我国的经济增长过分依赖固定资产的投资,加剧经济大幅度波动的风险。在这种经济模式中政府更容易通过控制投资来影响经济的运行,但却削弱市场机制的本身作用,同时中央政府和地方政府更容易产生利益的博弈。我国特有的投资体制以及地方政府追求经济发展速度最大化的目标是造成这种现象的根源,如果不改变,我国经济增长方式的转变以及经济的可持续发展将会更加困难。     

中东油气与中国石油发展的战略思考

在当前国际环境下,中国的石油安全战略应是开放和外向型的,其核心思想是“保内争外”,即中国政府应进一步加强对中国石油企业参与国际能源合作的宏观指导和支持;中国石油企业应加强国内油气资源的可持续开发和利用,坚持开展国际能源合作,直面国际博弈。中东国家油气资源丰富,且与中国关系友好,应是中国石油企业对外开展能源合作的首选地区。     

高校资产证券化探讨

高校扩招造成了教学经费不足。目前在全国几乎找不到没有银行贷款的高校，随着“银校间热恋的甜蜜时期”的结束，如何如期还贷，如何进一步融资成为众多高校重大的财政问题，本研究给出了高校收费资产证券化方法，不仅将未来缺乏流通的现金流变现，解决了未来现金流收入与还贷期限结构的不匹配，而且融资成本低。本研究给出了资产证券化的一般组织结构和流程，并对我国高校收费证券化进行了定价。     

论民办教育的体制改革

《中国民办教育促进法》正式审议通过后,由此引发的教育体制滞后现象亟待解决。如何体现该法律中的“尊重”与“公平”意味,如何尽早地使民办学校享受与公立学校同样的“国民待遇”,是包括整个教育界在内的全社会应当极力关注并力促改革的问题。     

现代企业理财新思路--税务筹划

目前,市场竞争日趋激烈,税务筹划成为现代企业理财新思路.本文对常用方法以及应注意的若干方面进行探讨.     

特殊目的公司的法律保障

特殊目的公司是资产证券化的中心环节,特殊目的公司法律保障的完善也就成为推动我国资产证券化发展的关键。特殊目的公司的法律保障主要包括以下内容:确认特殊目的公司的法律地位,制定特殊目的公司的组织规范,修改现行法律中与特殊目的公司相冲突的地方。     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.