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。     

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。     

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     

Emotion understanding and maternal sensitivity as protective factors against hostile attribution bias in anger‐prone children

The present research examined children’s anger proneness, emotion understanding, and maternal sensitivity during toddlerhood as predictors of children’s hostile attribution bias (HAB) during the later preschool years. At 2.8 years (N = 128), maternal sensitivity (e.g., child‐centered behavior) was observed during mother–child play and snack, and parents reported on children’s anger proneness. At 3.3 years, emotion understanding (i.e., ability to identify emotional expressions accurately) was measured via an interactive puppet interview. At 4.8 and 5.4 years, children's HAB was assessed via child responses to hypothetical vignettes of ambiguous peer provocations. Path models revealed that maternal sensitivity predicted fewer hostile attributions. In addition, emotion understanding and maternal sensitivity emerged as buffers against the negative effect of anger proneness on HAB. Specifically, greater anger proneness was associated with more frequent hostile attributions, but only when children had lower emotion understanding or had mothers who were less sensitive. The findings highlight the interplay between intrapersonal and interpersonal factors in early childhood that contribute to a hostile attribution bias during the preschool period.     

Assessment of hostile and benign intent attributions in early childhood: Can we elicit meaningful information?

Throughout middle childhood and adolescence, hostile intent attributions fairly consistently predict levels of aggression. Across 28 published studies in early childhood, however, researchers have found less consistent relationships. We believe this may be due to a majority of these studies using an inappropriate methodological approach for early childhood, forced‐choice questioning. We tested the use of open‐ended vs. forced‐choice questions about intent in 118 Head Start preschool children. In response to a forced choice question, only about 30% of children attributed intent correctly to a video depicting clearly purposeful behavior. And across 18 video vignettes depicting ambiguous provocation, children's intent attribution scores based on a forced‐choice approach demonstrated neither reliability nor validity. Conversely, children's intent attribution scores in response to open‐ended questions demonstrated reliability, correspondence with other aspects of social information processing, and predictive validity in the form of relations to teacher reports of social competence and aggression. Researchers should refrain from utilizing forced‐choice approaches to intent attributions in early childhood unless also conducting intent understanding checks.     

Poverty Is Low Consumption and Low Wealth,Not Just Low Income

The purpose of this paper is to suggest an improved measure of financial poverty, based on household consumption and wealth as well as income. Data come from the Household, Income and Labour Dynamics Australia (HILDA) Survey, which appears to be the first national socio-economic panel survey to provide longitudinal data on all three measures of household economic well-being. National measures of poverty in Australia and other Western countries are usually based only on low income. But this is conceptually incorrect; the measures lack validity. To be poor is to have a low material standard of living—involuntarily. So measures of poverty should also take account of household consumption and wealth. If a household has an adequate current level of consumption, it should not be classified as poor right now, even if its current income is low. Similarly, if it has substantial wealth (net worth), it should not be viewed as poor because it could draw down on wealth to boost current consumption. The invalidity of income-based measures has long been recognised in principle (Ringen 1987, The possibility of politics. Oxford: Clarendon Press). In practical terms, the problem is to combine measures of wealth and income, and especially consumption, in the same survey. In the 2005 HILDA Survey a battery of household expenditure items was included which, benchmarked against the Australian Bureau of Statistics’ Household Expenditure Survey for 2003–04, appeared to provide valid measurement of 53.4% of total household expenditure. These well measured items correlated 0.76 with total expenditure and, in combination with standard demographic variables, accounted for 78.3% of the variance in the total. This paper uses 2005–06 HILDA data to construct revised measures of financial poverty. The value of these measures for public policy and research purposes is illustrated. In particular, the new measures give much lower estimates of poverty than income-based measures. They can also be used to predict which households are at risk of future poverty.

信息不对称理论在工程结算审计中的应用

在工程结算审计中,由于信息的不对称导致建设单位的利益屡遭损害。本文就工程结算审计中的信息不对称进行了理论分析、影响分析,并对建设单位如何在信息不对称的工程结算审计中趋利避害作了探讨。     

我国真实国民储蓄与自然资产损失（1970—1998）

1995年世界银行开始利用绿色GDP国民经济核算体系来衡量一国或地区的真实国民财富,并于1997年首次提出真实国内储蓄的概念和计算方法,它是指在扣除了自然资源特别是不可再生资源枯竭以及环境污染损失之后的一个国家真实的储蓄率,作者利用世界银行数据库分析了1970－1998年期间我国真实储蓄与自然资产损失之间的定量关系,通过国际比较我们发现,凡是资源型国家或工业化加速的国家,自然资源损失或污染损失占GDP的比重就大,通过历史数据比较,我们也发现中国在过去20多年经历了“先破坏,后保护,先污染,后治理,先耗竭,后节约;先砍林,后种树”,造成我国真实国民财富的极大损失,作者称为“生态赤字”,1985年我国自然资产损失占GDP比重接近20％,直到20世纪90年代以来,由于大规模经济结构调整特别是能源结构调整,这一损失占GDP比重迅速下降,到1998年降为4．5％,但仍明显高于日本和美国,作者认为今后中国经济增长模式将从数量型转向质量型,即以提高经济增长质量,提高真实国民财富为目标,并认为继续实行资源节约型,环保友好型,开放贸易型的发展政策对实现上述目标尤其重要。     

“共生”关系下的控制权防御机制设计———以“万科与宝能系之争”为例

搭建了公司控制权防御机制设计的理论框架,并以万科抵御宝能敌意收购事件为例对理论框架进行了验证。研究结果表明: 1) 在“共生”关系下,公司特质和收购路径特征分别决定了事前 (预防型) 和事中 (主动型) 控制权防御机制的设计; 2) 为了缓解控制权防御机制过度保护管理层的现象,设计维系“共生”关系的制衡机制必不可少; 3) 控制权防御机制设计受制度环境的制约,并随着制度境、公司特质和收购路径的变化动态演进。突破了既有的公司控制权防御机制研究的分析框架,能为我国上市公司设计控制权防御机制提供一定的参考价值。