加拿大资源环境统计与核算的主要内容和方法

 加拿大统计局资源环境核算工作在国际统计领域处于领先水平，并为其他国家开展此项工作提供了许多有益的方法和经验。本文主要对加拿大的资源环境核算总体框架、自然资源存量账户、物质和能源流量账户、环境保护支出账户及工作情况等内容进行了较为全面系统的介绍和论述。     

European System of Accounts: The French Case

The 1995 European System of Accounts (1995 ESA), an adapted version of the United Nations System of National Accounts (1993 SNA), will be applied in most European countries. This research note shows that the empirical knowledge of the nonprofit sector is not improved in this change. We first review the treatment of the nonprofit organizations in 1968 SNA, and then discuss the 1993 SNA and 1995 ESA approaches, which do not clear up many conceptual difficulties. The classification of the private nonprofit institutions serving households by the French statistical office is also presented and criticized. A way forward through the use of a satellite account system is proposed.     

中国国民经济核算的新发展和SNA修订的挑战

2004年经济普查之后,中国国内生产总值核算发生了若干方面变化,包括经济普查年度国内生产总值核算在资料来源、计算方法、生产范围、基本分类和某些具体问题处理方法等方面的修订,国内生产总值历史数据的修订,以及非经济普查年度国内生产总值核算方案的制定;在机构部门账户发生的若干方面变化,包括机构部门账户部门分类的细化和编制方法的修订;而1993年SNA的修订中国国民经济核算所面临的挑战,包括中央银行产出、非正规部门、政府与公共企业的交易--股权投资收益和资本注入等方面的修订对中国国民经济核算的挑战.     

港口主导下煤炭供应链的下游经销商融资决策研究

作为资金密集型与大资本运营行业,煤炭贸易企业要在激烈的市场竞争中求得生存和发展就需要大量的资金准时投入,而随着国家对煤炭行业的新一轮宏观政策,煤炭贸易企业靠传统的银行融资就显得比较困难,这在近年来导致了较多的下游煤炭经销商不得不改行甚至破产。基于此,我国迫切需要提供下游煤炭经销商的融资决策理论与方法。本文表明当下游煤炭经销商面临资金不足并需要借贷时,它们可以利用基于供应链金融的应收账款质押和民间借贷两种不同方式进行融资。在这两种融资模式下,本文以煤炭经销商的收益为目标函数,以贷款方的审核时间、放贷率、贷款利率等为决策变量,提供了下游煤炭经销商的融资模式选择以及相关的最优融资额,从而能够确定它们的煤炭最优订货量。本文的研究结果为下游煤炭经销商的融资决策提供了有用的理论方法,对开拓煤炭港口企业的融资理念与推动煤炭港口整体的经济发展有着重要的应用价值。     

应收账款质押制度具体问题研究

《物权法》对应收账款质押制度的规定十分简略,给实践操作留下了法律漏洞。通过对应收账款质押制度具体问题的研究,立法应当明确应收账款的设质条件、公示方式及质权实现方式,以解决实践层面“有法可依”的问题。     

试论我国上市公司反收购的法律规制

上市公司收购作为实现社会资源优化配置的有效途径之一,受到各国法律和政策的肯定与鼓励。收购市场的活跃引发目标公司反收购的激烈。但是,我国上市公司反收购法律规制方面的立法相对粗略,理论研究也不够系统和深入,因此,本文希望通过论述上市公司反收购法律规制的重大意义,明确上市公司反收购法律规制的重点,从而提出适合于我国上市公司的具体反收购措施。      

我国上市公司章程中的反收购条款适用浅析

在"全流通"的背景下,如何采取有效的反收购措施已成为我国广大上市公司迫切需要考虑的问题,其中最具有现实意义的当属公司章程中的反收购条款.反收购条款在西方经历了长期实践,在反收购活动中具有重要价值.目前,我国反收购实践中可应用的反收购条款主要有绝对多数条款、分期分级董事会条款以及董事资格限制条款,但我国相关立法对反收购条款尚未有明确规定.论题对以上反收购条款的适用情况进行分析,以期在实践中更好地适用.     

The potential of asset‐based development strategies for poverty alleviation in Sub‐Saharan Africa

Ssewamala FM, Sperber, ES, Zimmerman JM, Karimli L. The potential of asset‐based development strategies for poverty alleviation in Sub‐Saharan Africa Int J Soc Welfare 2010: 19: 433–443 © 2010 The Author(s), Journal compilation © 2010 Blackwell Publishing Ltd and International Journal of Social Welfare. This article explores the potential of a relatively new approach to social development as a poverty alleviation strategy in Sub‐Saharan Africa (SSA): asset‐based development, an integrated approach to human, social, and economic capital formation. It considers the theoretical framework guiding asset‐based development and the accompanying set of programmatic and policy‐level tools for poverty alleviation in SSA. After considering the recent historical and theoretical contexts of the approach, the authors examine the potential of asset‐based development programs, specifically savings‐led microfinance programs for the poor, to engender development and, more specifically, poverty alleviation in the region. Major challenges and directions for future research are presented.     

联合国《1993年SNA》修订工作进展简介

内容提要：联合国《1993年SNA》修订工作是目前国际统计界一项十分重要的任务。本文主要就近几年来有关联合国《1993年SNA》修订工作的背景、特点、主要内容、时间进度安排及我国参与修订工作的情况进行了简要介绍。     

Who Has a Bank Account? Exploring Changes Over Time, 1989–2001

The decade of the 1990s was a time of substantial economic and public policy changes. We explore factors affecting bank account ownership, with a special emphasis on the effects that changes over time may have had in bringing low-to-moderate income families into the financial mainstream. Data are from the 1989, 1992, 1995, 1998, and 2001 Surveys of Consumer Finances. Results indicate that holding socioeconomic characteristics as well as households need for an account, abilities to manage the account, access to accounts, and previous experiences constant, account ownership increased over time, with the biggest gains between 1995 and 1998. Increases over time were experienced across the spectrum of income, net worth, education, race, and age characteristics.The analysis and conclusions set forth in this paper represent the work of the authors and do not indicate concurrence of the Federal Reserve Board, the Federal Reserve Banks, or their staff. We gratefully acknowledge the work of Kevin H. ODonnell for assistance in preliminary work with these data.