财务评价在项目评估中的作用

财务评价是在国家现行财税制度和价格体系的条件下 ,通过一系列报表计算出评价指标 ,用以考核建设项目财务上是否可行的一种科学而行之有效的方法 ,本文讨论了它在建设项目评估中的作用     

乡镇财政管理体制改革的民主内涵——深圳市宝安区沙井镇的案例分析

我国部分地区乡镇政府从90年代开始实行以“收支两条线”和会计委派制为核心内容的财政管理体制改革。这一改革具有基层民主建设的内涵，深圳市沙井镇的改革是一个典型。     

建设中心城市带动区域发展

文章认为,建设区域性中心城市,是实现国民经济持续、健康发展的需要,是进一步扩大开放和深化改革的需要,有利于区域经济协调发展.信阳市发展区域经济有着区位交通优势,自然资源优势,城市规模和生产力水平也达到一定的层次.区域性中心城市形成的关键在于提升城市的生产功能、流通功能、服务功能和创新功能.     

萨满面具的功能与特征

萨满面具是萨满教思想观念的物化形态和特殊的表意符号 ,反映着信仰萨满教的北方民族的信仰、禁忌、思维心理和审美意识。本文论述了萨满面具所具有的神象征、通灵媒介、隐己屏障、赐福灵物和护魂盔甲等多重功能 ;并以傩文化为参照系 ,阐述了萨满面具的特征 ,揭示了我国萨满面具文化和傩戏面具文化迥然不同的历史命运及其成因     

C中易出错的若干问题

分析了C语言编程中存在的若干问题 ,并指明了原因 ,给出了解决方法。     

Citizens' attitudes towards economic insecurity and government after the 2007 financial tsunami: A Hong Kong and Taiwan comparison

Wang KY‐T, Wong C‐k, Tang K‐L. Citizens' attitudes towards economic insecurity and government after the 2007 financial tsunami: A Hong Kong and Taiwan comparison The purpose of this study was to investigate people's attitudes to economic insecurity and government in Hong Kong and Taiwan after the financial tsunami of 2007. Random sampling telephone surveys were conducted in July 2009. These are the main conclusions: First, the most vulnerable groups hurt by the financial crisis were low‐income families and people who had lost their job or were afraid of losing it. This implies that the old policy issue of social stratification and the emerging policy issue of employment insecurity coexisted during the financial crisis. Second, personal experiences of economic insecurity had an influence on people's perceptions of the severity of the economic crisis at the societal level. Third, citizens had ambivalent feelings about public interventions during the crisis. Fourth, there were both convergence and divergence between Hong Kong and Taiwan with regard to attitudes to particular issues. The policy implications of these findings are discussed in the final section of this article.     

新时期改造我国民事审判权的若干思考

从民事审判权应有的规定性看，我国的民事审判权处于缺失的状态，存在职权化过重、主管范围狭窄、运行不够顺畅、公开性不足等弊端。本文提出民事审判权改革的四个基本思路由以法院为本位过渡到以当事人为本位；由个案处理功能到兼顾社会公共政策制定功能；由单一注重判决手段到注重多重手段并用；由封闭的审判权发展到开放的审判权。     

Exact formula for the cumulative distribution function of the quasi-range from the logistic distribution

In this paper we obtain an exact formula for the cumulative distribution function of the rth quasi-range from the logistic distribution. For the special case r = 0, the result agrees for the rangegiven by Gupta and Shah (1965).     

Probability matching priors for two-sided tolerance intervals in balanced one-way and two-way nested random effects models

We consider two-sided Bayesian tolerance intervals, with approximate frequentist validity, for a future observation in balanced one-way and two-way nested random effects models. Probability matching conditions, specific to this problem, are derived in either case via a technique that involves inversion of approximate posterior characteristic functions. In addition to yielding probability matching priors for the present problem, these conditions are useful in evaluating certain other priors that have received attention in the literature.     

金融科技、财务风险与公司治理

以沪深A股上市企业2011—2020年数据为研究样本，运用固定效应模型，研究金融科技与公司治理水平的关系以及财务风险在其中的中介作用。结果表明：金融科技能够显著提高公司治理水平，企业财务风险在两者之间发挥部分中介作用；金融科技对会计信息披露质量优秀企业的治理水平影响最大，对会计信息披露质量不合格企业的治理水平没有显著影响；相对于内部控制存在缺陷的企业，金融科技对内部控制不存在缺陷的企业促进作用更大。为此，政府应对金融科技企业给予足够的政策支持，完善金融监管体系；企业应加大运用金融科技的力度，提高会计信息披露质量，减少企业内部控制缺陷，降低企业财务风险，以提高公司治理水平，促进企业高质量发展。