如何核算存贷款类金融资产名义利息）——1993年SNA《第19章附录二》中核算方法的刍议

 1993年SNA正文中建议在低通货膨胀率情况下,原始收入分配账户、收入再分配账户中记录名义利息。如果出现高通货膨胀率,则参考1993年SNA《第19章附录二》（以下简称《附录二》）提出的核算方法,即一方面在原始收入分配账户和收入再分配账户中记录实际利息,如果实际利息为负数,则以0代替;另一方面在重估价账户中记录资产的名义持有损益,并分解为中性持有损益和实际持有损益。1996年经济合作与发展组织（简称经合组织）出版的《通货膨胀核算：高通货膨胀情况下国民核算手册》（以下简称《通货膨胀核算》）中提出了与此不同的核算方法。按照《通货膨胀核算》中提出的方法,原始收入分配账户和收入再分配账户中,不管实际利息是正数还是负数,都如实记录实际利息,将通常意义的名义利息中用于补偿通货膨胀损失的那一部分看作是债务人向债权人提供的一笔资本转移,并记录在资本账户中,而重估价账户中则不记录。此方法提出来以后,引起国际上国民经济核算领域许多专家学者的关注,有人赞同,也有人反对。笔者认为《通货膨胀核算》中提出的核算方法更能反映经济现实。本文讨论《附录二》中核算方法存在的主要问题,供国名经济核算领域同仁们参考。     

企业统计市场化定位的目标取向——再论企业统计改革

一、对企业统计和企业统计改革的反思　　近年来 ,为了满足企业对市场信息的需求 ,学术界及统计工作人员对企业统计的改革提出了很多建设性意见 ,其共同点都是在维护企业统计的前提下 ,对企业统计提出了越来越高的要求。但笔者认为 ,目前企业统计人员面临的局面越来越尴尬 ,企业统计有不断削弱的趋势。因此 ,不能不对企业统计和企业统计改革有关问题提出反思。(一 )企业统计不应该是行政记录统计的原始定义应该是社会经济总体现象数量方面的调查研究活动。西方发达国家在市场经济条件下形成的关于统计的概念与我国长期以来在高度集中的计划…     

战后美国的国民收入核算体系

国民收入是一个综合性经济指标。按照美国著名资产阶级经济学家萨缪尔逊的说法,有其广义的概念和狭义的概念。所谓广义的国民收入,是指国民生产总值、国民生产净值、国民收入、个人收入和个人可支配收入这五个总量指标所构成的一个指标体系;所谓狭义的国民收入,则是指其中的国民收入。广义国民收入的五个总量指标,借助于复式会计帐户的形式,把它们之间的内在联系表述出来,这就是国民收入核算体系。在美国,这个体系称作“国民收入和生产核算体系”(National Ineome and Product Accounts)。     

A tutorial on rank-based coefficient estimation for censored data in small- and large-scale problems

The analysis of survival endpoints subject to right-censoring is an important research area in statistics, particularly among econometricians and biostatisticians. The two most popular semiparametric models are the proportional hazards model and the accelerated failure time (AFT) model. Rank-based estimation in the AFT model is computationally challenging due to optimization of a non-smooth loss function. Previous work has shown that rank-based estimators may be written as solutions to linear programming (LP) problems. However, the size of the LP problem is O(n ²+p) subject to n ² linear constraints, where n denotes sample size and p denotes the dimension of parameters. As n and/or p increases, the feasibility of such solution in practice becomes questionable. Among data mining and statistical learning enthusiasts, there is interest in extending ordinary regression coefficient estimators for low-dimensions into high-dimensional data mining tools through regularization. Applying this recipe to rank-based coefficient estimators leads to formidable optimization problems which may be avoided through smooth approximations to non-smooth functions. We review smooth approximations and quasi-Newton methods for rank-based estimation in AFT models. The computational cost of our method is substantially smaller than the corresponding LP problem and can be applied to small- or large-scale problems similarly. The algorithm described here allows one to couple rank-based estimation for censored data with virtually any regularization and is exemplified through four case studies.     

Correlation Coefficient Revisited

Elementary approaches to prove basic properties of the correlation coefficient are of pedagogical interest. Besides posing another proof, this article gives variations of the proofs already existing in the statistical literature     

Multiplicative Adjustment Method for Semiparametric Regression with Mixing Dependent Data

In this article, we extend a semiparametric regression estimator with multiplicative adjustment to time series context. The asymptotic theory and results from a simulation study are discussed. Theoretical results and numerical comparison show that, in the time series case, the semiparametric estimator is better than the traditional local polynomial estimator in a wide neighbourhood around the true regression function.     

Approximating discrete multivariate distributions prom known moments

To approximate the joint distribution of the two-colony stepping-stone model, a finite mixture approach is proposed for constructing discrete multi-variate distributions. This approach generahzes the classic method of linear combinations of independent variables. The stepping-stone model is approximated through matching known moments. Numerical examples from entomology are given. Comparisons are made with the work by Wehrly et al (1993).     

证券投资基金经营业绩评价研究与其实证分析

一、问题的提出随着金融技术、市场与制度日新月异的创新、生产费用及机会成本的降低 ,高节奏高效率的基金业得以快速壮大 ,并从其他金融业脱颖而出 ,从而成为名副其实的金融业的高新技术产业。国外半个世纪的实践已经证明 ,基金业所创造的生产力 ,大大超乎人们的想象力 ,从造就繁荣和稳定市场的角度上 ,其意义已远远高于银行业和证券业。从国外证券市场上的实践经验来看 ,基金业取得了显著的投资成效。我国证券市场从无到有 ,近 1 0年的风风雨雨走过了国外上百年的发展历程。但正如国外证券市场发展已经证明的 ,基金业的发展对于一个国家资…     

全样本几何分布串-并联系统产品的统计分析

针对几何分布串-并联系统产品,在全样本场合下给出了参数的矩估计、极大似然估计和近似区间估计,从理论上证明了矩估计和极大似然估计的唯一性,同时还通过大量Monte-Carlo模拟分别考察了参数的点估计和近似区间估计的精度,从中可以看到参数的矩估计和极大似然估计的精度相差无几。