对旅行社往来款项管理的问题及对策的探讨

往来款项是公司与客户之间的业务往来所形成的款项。在市场信用危机存在的情况下这种方式却导致企业相互间账款的拖欠现象越来越严重，造成企业往来款项负担增加，资金周转困难，影响到公司的正常经营。为此我们应积极寻求新的理念，及时解决往来款项中存在的问题，促进企业积极正常发展。所以，本文分析了中小型旅行社往来款项的问题，针对存在的问题提出相应的改进对策。     

Financial policy innovation for social change: a case study of China's green credit policy

Financial policy impacts on a range of social issues such as poverty alleviation, education, pollution control, etc. Making good use of financial policy and applying innovation to existing financial systems can generate positive outcomes for society. This article is to discuss the case of green credit policy in China. This policy was jointly announced in 2007 by financial and environmental regulators. According to this policy, banks were encouraged to give more loans to environmental friendly companies than to others. Such policy has made great progress, and it became a more formal document entitled ‘Green Credit Guideline’ in 2012. This guideline included a comprehensive definition on green credit and specified several requirements at practical levels. Despite the great success, challenges of implementing such policy still remain. First, information about corporate environmental performance is insufficient; second, market incentives for green credit policy are not high enough; third, most banking staff lack knowledge and capacity to handle environmental affairs. Nevertheless, this case still sheds light on how financial policy innovation drives social changes. The key is to identify the connection between social issues and financial issues, and then to make a business case that creates pressures or incentives for financial institutions. This requires a market where social and environmental cost is appropriately priced and internalized to those who generate it. Ideally, financial policies should help shape such a market so that society can share values created by financial institutions.     

我国商业信用的资源再配置效应与强制性特征——基于工业企业数据的实证检验

商业信用的资源再配置假说认为,商业信用可实现银行信贷资金的再配置,从而提高资源配置效率。以2004—2007年中国工业企业微观数据为基础,对我国商业信用的资源配置效应以及恶意拖欠基础上的强制性信用特征进行的检验结果表明,在我国,获取更多银行信贷的企业(包括国有企业)不仅未能提供更多商业信用,反而获取了更多商业信用,而市场势力的存在可能是导致这一配置结果的扭曲性因素;拥有更多应收账款的企业倾向于扩大应付账款规模,从而使企业间债务关系呈现出较强的"三角债"趋势。此外,与出口企业相比,产品内销企业在商业信用的供给中面临着更多的坏账损失风险。这说明我国商业信用的产生具有显著的恶意拖欠特征与违约风险。我国的商业信用不仅未能改善资源配置效率,反而增大了市场的交易费用和运行风险。     

以政务诚信引领全社会诚信建设的对策与思考

国务院颁布《社会信用体系建设规划纲要（2014—2020年）》后，各省、市分别结合本地的特点制定了信用体系建设规划纲要，将全社会的诚信建设纳入规划。针对社会诚信建设的需要，在分析我国当前社会诚信缺失的基础上，提出了加强政务诚信建设，通过政务诚信建设示范引领全社会诚信建设的对策建议。     

土地流转中为什么会形成大量小农复制

土地流转是实现规模化经营的前提之一,然而土地流转中却出现大量小农复制,从而影响土地流转的质量和效果。运用12省(自治区)2 553份农户问卷,详细分析土地流转中小农复制的现状及其形成原因。研究发现：(1)农户流转耕地面积不大,转入户流转面积20亩及以下的约占总转入户数的60.3％,转出户流转面积5亩及以下的约占总转出户数的74.38％,转出户中仍然经营土地的约占总转出户数的74％。(2)农业分工发达使生产更加方便、文化传统形成路径依赖、禀赋效应产生“价值幻觉”以及公共服务不健全使未来存在不确定性导致转出户流转部分土地。乡土社会限制土地流转范围和经营风险增加风险感知导致转入户流转小规模土地。     

基于修正UTAUT模型的农信社手机银行使用行为研究——以福建省农户调查数据为例

基于UTAUT模型,引入感知风险、替代软件等2个变量进行修正,构建农信社手机银行使用行为影响因素研究模型,并运用结构方程模型、Bootstrap中介检验、多群组分析等方法对福建省农户调查数据进行实证分析。研究发现:(1)感知易用性显著正向影响农信社手机银行使用意愿;感知风险和替代软件显著负向影响农信社手机银行使用意愿;社会影响对农信社手机银行使用意愿影响不显著。(2)便利条件和使用意愿显著正向影响农信社手机银行使用行为;农信社手机银行使用行为影响因素由大到小依次为便利条件、替代软件、感知风险、感知易用性。(3)教育在感知易用性对农信社手机银行使用意愿影响中具有调节作用。据此提出,应进一步增强操作的便利性以优化业务办理效率,增强信息的安全性以降低软件使用风险,增强软件的特色性以降低软件可替代性,增强软件的易用性以优化便捷使用体验,从而优化农村金融服务供给,助推农村经济发展。     

Consumers’ credit card repayment decisions: The role of higher anchors and future repayment concern

We investigated two aspects of credit card repayment decisions: the extent to which the anchoring effect of minimum repayment information may be mitigated by information on alternative anchors, specifically repayments that would repay the balance in two years (Study 1) or nine months (Study 2); and the role of future repayment concern. In two experiments, three realistic credit card statements were presented with different outstanding balances. Participants, who were randomly allocated to one of four information conditions depending on supplementary information provided on the statements, stated how much they would repay that month. They were then asked about concerns they would have about repayment difficulties if they had a fixed consumer loan over three years. In Study 1 the alternative two-year repayment anchor had a negative effect on percent repayment, whereas in Study 2 the nine-month repayment anchor had a significant positive effect, especially for those with higher future repayment concern. Also, in both studies, future repayment concern had a direct inverse effect on repayment decisions which partially mediated the effect of disposable income. It is concluded that the addition to credit card statements of a table of cost and duration information for a range of repayment amounts may usefully support repayment decisions.     

基于学分绩点与综合素质测评的换算模型建立

学生综合素质测评体系的完善对有效实施大学生综合素质测评工作以及指导大学生健康发展有重要意义,其中,学生综合素质测评体系的关键在于学分绩点与综合素质测评的换算模型的转化。通过分析高校现行学分绩点测评公式,发现其存在的主要缺陷是转化公式不满足统计学原理,并指出学分绩点测评的换算公式应建立在对特定学生群体特征参数群数值分析的基础上。以西南石油大学某专业学生某学年的成绩分布数据进行验证,采取统计原理、常数变异法和不动点原理进行建模,利用求导方法对学分绩点测评中的特征参数群进行层次划分,然后对每段划分积分,通过归一化来确定变异项,得出新的换算模型。结果表明新模型能更好地反映学生的学习成绩在综合素质测评中的地位。     

商事主体信用的缺失与补救

当前,我国商事信用危机的加剧,造成了市场秩序的空前混乱,商事主体的信用缺失使交易风险更加明显.单纯依靠道德和观念上的东西,很难制约为追求利润最大化而不守信的状况.通过完备的法律体系与必要的制度安排来健全我国的商事信用机制,提高商事主体的信用水平,从而解决目前存在的商事主体信用缺失问题.     

局部均衡函数及其构造

研究了局部均衡函数,定义了改进的局部变权向量,提出了与之对应的状态局部变权向量和局部均衡函数,证明了两类函数是局部均衡函数;利用局部变权向量建立了企业信用评估模型,并通过实例说明了该理论是有效的和合理的.