我国现存应收账款证券化问题探析

应收账款根据合同是否存在和执行可区分为现存应收账款和未来应收账款。理论上,现存应收账款价值的不确定性要小于未来应收账款,其证券化风险自然也比较小,并且与企业关联度较高,更具迫切性,应收账款证券化应该首先考虑现存应收账款,其次才是未来应收账款。实践中,我国应收账款证券化的国外实践与本土化实践却是以未来应收账款作为突破口,这是由于多方面原因所致。目前,虽然现存应收账款的证券化面临许多困难,仍应不懈努力,积极探索适合我国现存应收账款证券化的模式,及早解决应收账款这一长期困扰企业的大问题。     

应收账款管理的对策浅析

企业应收账款问题是市场经济条件下的必然现象。企业在现阶段产品技术水平趋同、市场竞争激烈、企业信用体系不完善、应收账款内部管理不善是导致企业应收账款居高不下的原因。企业应从应收账款的日常管理、完善信用决策、提高应收账款的监控力度以及合理计提坏账损失等方面加强应收账款的监控管理，通过创名牌、市场拓展、社会信用体系建立以及利用银行等金融机构优势解决该问题。     

Single women and stock investment in individual retirement accounts

This study uses data from the 2013 Survey of Consumer Finances to investigate factors related to stock investment in individual retirement accounts and focuses on the role of gender and marital status in particular. This study finds that single women are less likely to own stocks and invest in fewer stocks in their IRAs. Personal characteristics, such as stock ownership in other financial assets, education level, and risk tolerance may play a key role in shaping individuals’ decisions regarding stock investment in IRAs. However, these determinants are different for single women than for other demographic groups.     

Sexism in adolescence: parenting styles,division of housework,prosocial behaviour and aggressive behaviour / Sexismo en la adolescencia: estilos de crianza,división de tareas domésticas,conducta prosocial y agresividad

The aim of this study was to identify which factors were the best predictors of sexist attitudes. To achieve this aim, two groups of variables were analysed. The first group consisted of variables relating to parenting styles and the division of housework. The second group consisted of personal factors related to prosocial behaviour and physical and verbal aggression. The sample was made up of 732 adolescents aged 12–14 from Valencia (Spain). The analysis was conducted separately for boys and girls. Correlation analyses and multiple linear regression analyses were conducted on each subsample. The results show that the division of housework and parenting styles were related to sexist attitudes. This connection was especially strong for the division of housework according to traditional gender roles, which was found to lead to hostile and benevolent sexist attitudes. The results also showed that prosocial and aggressive behaviours were correlated with sexist attitudes. The results varied by gender. The findings of this research have implications for the prevention of sexist attitudes.     

The Impacts of Individual Development Accounts,Assets, and Debt on Future Orientation and Psychological Depression

Individual development accounts (IDAs) have been adopted in communities across the country as a way of helping lower-income individuals accrue financial assets. These programs match the savings of program participants if they invest them in the purchase of a home, the creation or expansion of a business, or additional education. Beyond the financial benefits of holding assets, scholars have argued that they should also result in psychological benefits such as enhanced future orientations and decreased depression. This study tests this argument with data from a randomized controlled experiment involving 1,103 applicants to an IDA program. The findings show that assignment to the IDA program was not associated with either future orientation or depression 10 years later. The value of assets held at that time, however, was found to be negatively associated with depression. In addition, self-reported financial stress was found to be negatively associated with future orientation and positively associated with depression.     

20个发达国家如何测算服务业增加值

 服务业年度可比价增加值的测算对于提高我国国民经济核算水平十分重要。本文全面阐述了OECD二十个发达国家测算服务业年度不变价增加值的具体测算方法,详细介绍了不同测算方法在各国及其各服务行业的实际应用情况,并计算了各种测算方法的应用比例     

供应链应收账款融资的决策分析与价值研究

根据供应链应收账款融资交易模型,建立了包含供应商、下游厂商和金融机构的多阶段供应链决策模型,研究了包含和不包含融资情况下相关企业的决策问题,得到供应链中各参与方在各阶段的期望收益,并通过数值分析研究了供应链应收账款融资对供应链成员和整个供应链的价值.分析发现:没有其他融资的情况下,中小供应商有可能出现生产不连续的情况,而供应链应收账款融资能够使其进行连续生产,并在快速增长的市场中能在较短的周期内达到最优产量;应收账款融资也能使厂商得到连续供货,收益持续增长,供应商的初始现金越多,厂商的期望收益越高;当供应商的实力较弱时,金融机构能够得到较大融资总收益,当供应商的实力达到一定程度后,金融机构得到的总收益呈下降趋势.供应链应收账款融资对中小供应商、厂商和金融机构都具有很大的应用价值.     

城镇职工基本养老保险个人账户风险及其对策分析——以甘肃省武威市L区为例

本文以甘肃省武威市L区为例论述了城镇职工基本养老保险个人账户制度面临的风险问题,分析各种风险产生的原因,提出了相应的风险控制措施。其中,做实"空账"是解决制度风险的主要措施,同时,通过扩大覆盖面、提高统筹层次等多方面努力,把制度风险降低到最小程度;在肯定个人账户制度优越性的同时,应保持风险意识;通过加快社会保障立法、理顺各管理部门之间的关系和社会保障经办机构自身的建设等方面,在宏观和微观上不断完善个人账户管理,以最大限度规避风险,充分发挥个人账户制度在养老中的保障作用。     

考虑隐性股权的应收账款融资模式下供应链金融博弈分析

本文研究了隐性股权下供应链金融系统中出现资金缺口的供应商通过应收账款融资的最优策略。将资本资产定价方法(CAPM)与净现值法(NPV)相结合,考虑三者之间的隐性股权,提出了一个由供应商、制造商、银行组成的供应链金融系统,针对是否考虑隐性股权对系统三方的最大收益进行博弈分析,发现在不完全信息博弈达到均衡时,考虑隐性股权的供应商更易以相对较低的融资成本从银行获得信贷。