公共财政解决国家助学贷款发放困境的可行性分析

国家助学贷款发放工作始终面临着银行"惜贷"、学生拖欠形成恶性循环、高校扩招带来教育成本转移以及财政性教育支出不足等问题.随着国家财政收入的增加,以公共财政解决国家助学贷款发放问题具有了可行性.国家助学贷款要摒弃以商业银行为主提供国家助学贷款的做法,转而以公共财政投入为主,解决国家助学贷款发放问题.建立国家助学贷款专门机构、国家助学贷款资金的筹集多样化、加强国家助学贷款资金的管理、建立公共财政承担国家助学贷款资金的风险承担机制.     

Onward and Upward

No abstract available for this article.     

美国次贷危机对我国住房抵押贷款风险防范的启示

2007年,美国次级抵押贷款危机恶化,次贷风波中首当其冲遭遇打击的就是银行业,住房抵押贷款背后隐藏的风险是当前中国商业银行特别应该关注的问题,这场风波为我们敲响了居安思危的警钟。目前中国银行住房信贷也存在着一定风险,美国次贷危机无疑给我国商业银行住房抵押贷款提供了启示和前车之鉴。     

公司治理模式理论之国际比较研究

无论何种公司治理模式,均在于充分发挥公司从事商事行为的执行力,并以最小的代理成本建立起有效的监督机制,完成提高公司营利和股东收益的公司经济目标。本文通过对公司治理理论及公司治理模式类型的研究,分析了我国公司治理模式的特殊性,并提出在完善公司治理的探讨中,最为重要的就是建立和构筑有关董事的法律制度,尤其是关注董事如何行使权力、董事的义务、董事滥用职权应承担的责任等操作性较强的问题。     

汉字假借关系多重性特征例释

假借是汉字应用和发展中非常重要的一种现象.假借关系可以在两对词或更多词之间交叉递相发生.有些汉字之问存在着密切复杂的关联,现今的字词对应关系的格局是经过了两次以上假借关系的发生而最终形成的.如"何"与"荷"、"来"与"麦"两组汉字今天的使用格局.都是经过了两重假借而形成的.     

Chapter 21: A Commentary on the Integration of EAPs

Abstract

This article addresses the notion of integration-past and present. The author discusses his earlier experiences and research in the field when the dominant model of service delivery was occupational alcoholism programs and counselors of the day sought to integrate these programs into the personnel management function as a means of more effectively serving the employee and the employer. This article also reviews the evolution of this earlier model into employee assistance programs and points out the success and continued growth of these programs was the direct result of empirical research that demonstrated the cost-effectiveness of EAPs. The author reminds the reader to be mindful of the need to maintain the core technology ascribed to EAPs as the range of workplace human service programs continues to expand. Lastly, the author reiterates the necessity of empirical research to demonstrate the value of adding of work-life and wellness services to the broadening scope of programs aimed at maximizing human capital.     

对贵州省国外贷款项目审计结果的思考

针对贵州省国外贷款项目专项审计调查结果,剖析国外贷款存在的问题,提出有针对性的审计建议,以此促进项目规范运作,按时实施,保证质量,效益明显。     

Evaluation of Occupational Health Promotion Programs

The purpose of this study was to determine the extent of Corporate Health Promotion Program proliferation and to propose a methodology to determine the effectiveness of these programs from a benefit to cost perspective. A national survey of firms sponsoring health promotion activities was conducted to ascertain a variety of information. The specific goal of this study was to determine the extent to which firms were actually conducting financial analyses in order to ascertain whether their health promotion programs were generating benefits that justified continued program funding. The results of the study showed that although the concept of Corporate Health Promotion Programs is rather popular, there is very little concern on the part of the sponsoring firms for measuring the effectiveness of their programs, particularly from a financial perspective. This suggests a vulnerability insofar as those programs are concerned. If such program costs cannot be justified on some quantifiable basis, the possibility of their cancellation seems rather likely if it becomes necessary to reduce expenditures.