基于应收票据管理的NRF—LC物流金融模式研究

本文以加速中小型物流企业的资金周转和费用结算为研究目标，提出了一种基于应收票据管理的物流金融创新模式（NRF-LC服务模式），设计了该融资模式的结构和关键流程，分析了相应的利益相关者的角色作用，并将NRF-LC物流金融模式与成熟的仓单质押模式做了比较。本文的研究是物流金融模式创新的尝试，为物流与资金流的整合运营提供了可行的方案，可以有效地提升物流业务利益相关者的综合经济效益。     

中美收入分配与金融发展比较分析

目前学术界主要关注收入分配对中国经济的影响,还没有人关注中国收入分配的失衡对中国金融结构、金融效率及金融发展的影响。可以基于历年中美两国资金流量表的相关数据比较,深入探讨中国的收入分配状况对中国金融发展的影响。通过这一研究,提出一个新的重大政策建议：要推动中国金融结构的不断完善,并进而刺激中国金融的有效发展,中国除了应在不断完善政府的政策措施、不断健全法治以及不断增加金融机构的种类或扩大金融市场规模等方面继续努力以外,还要大力改善中国的收入分配失衡状况。     

Cash-Flow and Savings Practices of Low-Income Households: Evidence From a Follow-Up Study of IDA Participants

ABSTRACT

Understanding how low-income households manage their finances is critical to designing effective antipoverty interventions. This study used data from a 2008 follow-up survey of 326 low-income households in Hawaii who participated in an Individual Development Account (IDA) intervention from 1999 to 2005. Self-reported cash flow (five items) and savings (four items) practices were explored using latent class analysis. Three latent classes were produced: Class 3 managed cash flows and saved (n = 166; 51%); Class 2 managed cash flows but did not save (n = 73; 22%); and Class 1 struggled to manage cash flows and save (n = 89; 27%). Using ordinal regression, psychological sense of mastery was positively and significantly (p < .01) related to being in a higher class membership (b = .14; OR = 1.15). IDA participation had no association with latent classification. The key finding is the heterogeneity among low-income financial management practices and the importance of providing individualized services. Future longitudinal research is needed to understand how IDA participation affects financial practices in the short term and long term.     

Savings for Survivors: An Individual Development Account Program for Survivors of Intimate-Partner Violence

ABSTRACT

Survivors of domestic violence often remain in abusive relationships due to limited economic resources, economic dependence on an abusive partner, and economic abuse. Viewing women who have experienced domestic violence as “survivors” suggests that when provided access to appropriate resources, they will seek help and utilize such resources allowing them to increase their stability and potentially escape an abusive partner. Assets have been shown to have a variety of positive associations with a wide range of economic, social, and psychological outcomes. Economic initiatives, such as financial education and individual development accounts (IDAs), aimed toward survivors of domestic violence are on the rise. However, to date, there are few studies. Data on IDA activity, including savings rates, withdrawals, and asset purchases, for 125 women who participated in an IDA matched-savings program for survivors of intimate-partner violence were examined. Approximately 2/3 of women reached their savings goal and 76% made at least 1 matched-savings withdrawal and asset purchase. Results suggest survivors can be successful savers and purchase assets that may contribute to their economic stability. Implications are discussed, including the need for long-term studies to examine how participation in a matched-savings program affects women's well-being, safety, and future experiences of intimate-partner violence.     

汉代简牍中所见私人书札及簿籍

私文书是家庭或家族在生活、生产过程中形成的反映家庭或家族成员活动内容的文字信息。其特点是家庭或家族成员以私人身份形成的,仅代表个人;出于家庭或家族成员私人的需要而产生的,仅为家庭或家族成员服务;反映了家庭或家族成员的意志和活动;由家庭或家族保管。汉代简牍中的私人信件、名谒文书、私人志记和私人簿籍等,即是在汉代家庭或家族里出于个人需要而形成的、且反映并代表私人的意志和活动、由家庭或家族私自保管的文字信息。它是研究家庭或家族与社会发展变化的极好资料。     

周恩来文史资料意识与图书馆建设思想

周恩来是中央文史研究馆和人民政协文史资料研究工作的主要倡导者和主要领导者。文史资料研究组织机构的建立是文史资料研究的组织保障，反映了当时周恩来强烈的文史资料意识和历史责任感。周恩来高度关注了新中国图书馆建设，精辟地论述了社会主义新中国图书馆建设的基本思想，为我们奠定了建设社会主义图书馆的理论基础。     

高校基建借款会计实务处理精析

高校存在着两个会计主体,即事业财务会计主体和基建财务会计主体。基建投资借款由事业财务会计主体借取和由基建财务会计主体借取,在会计实务的处理上不同。尤其是在资金的转借和资产的交付、接收上引起的会计处理,在现行的制度中没有明确的规定。各高校的做法也不尽相同。笔者为使会计处理方法相一致,会计信息相互可比,抓住事物的本质,进行精辟分析,提出自己的看法。     

会计人员做假账的原因及对策

本文从职业道德、法律意识、领导压力、管理方面分析了会计人员做假账的原因,并提出了相应解决对策。     

应收账款的信用风险管理研究

随着中国加入WTO,国际国内市场的竞争进一步加剧,买方市场普遍形成,信用销售正在成为企业销售的主要手段之一。社会经济的快速发展,无论是海外还是国内,除了传统的质量、价格和服务等竞争手段之外,交易方式已经成为新的竞争手段,信用交易渐渐成为潮流。良好的信用管理已成为企业生存发展的基础和提高市场竞争力的关键。由于我国企业尚未建立科学的信用管理制度,企业赊销后坏账严重、账款拖欠时间长,平均坏账率高,很多企业为避免风险而放弃信用销售,致使企业市场竞争力大大削弱。信用风险已成为我国企业最亟待解决的问题之一。     

从资金运动的角度编制会计分录

经济活动中发生的经济业务,要通过编制会计分录后,才可以在账薄中进行登记,能否正确编制会计分录是整个会计工作的首要环节。传统会计分录编制方法对初学者来说相当复杂、抽象,不易掌握;从资金运动的角度编制会计分录,可使复杂问题简单化,使抽象问题具体化。