关于2020年城农商行外部审计中信贷审阅工作的思考

2020年初,新冠肺炎公共卫生事件席卷而来,紧随而来的是国家经济备受冲击,企业工厂停业停工。央行采取多种举措鼓励银行业做好卫生防控金融服务,支持企业复产复工。在这种情况下,各银行,尤其是规模体量较小的城农商行,较往年可能会承受更加显著的信用风险。根据《企业会计准则22号》,自2019年起,银行信贷资产减值损失的确认以及减值准备的计提开始采用预期信用损失模型分析。在审计工作当中,项目组对信贷资产以及表外资产中抽取出来的样本进行信贷审阅工作,对信贷资产的信用风险进行评估,从而对减值准备计提的准确性进行测试。本文主要对2020年城农商行外部审计工作中信贷审阅工作的方法和流程进行探讨和研究。

黄土区矿-农-城复合区土地利用时空转换特征

黄土区矿一农一城复合区在工业化、城镇化、城乡一体化的背景下,区域的土地利用类型转换频繁,尤其受到生态退耕政策、城乡建设、露天采煤损毁的影响。该研究旨在揭示矿.农一城复合区近30年土地利用类型转换的过程、特征及影响土地利用类型转换的主要原因。该文利用研究区1986—1996年、1996—2000年、2000—2004年、2004—2009年、2009—2013年及1986—2013年土地利用类型转换图分析了各研究阶段主要转换类型的重要值、面积、空间分布,基于各研究阶段土地利用类型转换过程划分了土地利用类型转换分区,并开展土地利用类型转换原因的讨论。研究结果表明:1)不同研究阶段土地利用转换类型差异明显,总体上呈现转换类型增加,而转换重要值和降低的趋势。转换类型由早期农用地互转逐渐过渡到农用地互转、农用地转向建设用地、农用地转向损毁土地三者共存的状态。2)各种土地利用转换类型在地域分布上呈现趋同性与差异性,并依据趋同性与差异性划分了农用地转建设用地区,农用地转损毁土地区,农用地互转区。3)农用地减少主要以耕地减少为主,耕地减少主要受到生态退耕、建设用地占用、采煤损毁等活动的影响。建设用地增长一是受到保障城镇发展和空间拓展的影响;二是受到新农村建设、农民建新房改善居住环境及"抢盖抢建"的影响。损毁土地的增长主要与煤炭资源开采规模扩大紧密相关。该研究成果可为研究区土地可持续利用及生态环境保护提供参考。

城开农投集团实现国企混改路径研究——基于与上海城投的对标分析

国企改革已逐步从“混资本”过渡至“改机制”阶段,近年来,长春城开农投集团积极进行混合所有制改革,但作为政府投融资平台的特殊市场经营体,面临众多历史遗留问题以及公益性核心业务盈利较差的难题,文章基于文献研究法和案例分析法,结合部分成功上市的同行业企业上海城投集团的经验,研究城开农投集团的混合所有制改革路径,从解决历史难题入手,通过整合企业内部资源、引入战略投资者、实现股权多元化,从而优化企业治理结构,帮助其完成从政府投融资平台到主动投资、独立运营企业的转变。

城市与农村的糖尿病足临床特点比较分析

目的探讨分析城市与农村糖尿病足的临床特点差异。方法回顾性收集该院2012年6月—2015年10月82例住院诊治的糖尿病足临床资料,按居住地的不同分为城市组31例、农村组51例,并按不同Wagner分级进行统计白细胞、白蛋白、纤维蛋白原、肌酐、尿素氮、糖化血红蛋白以及住院天数等7项指标,对比分析其两组间、组内不同级别间的差异。结果 7项指标在两组间均差异有统计学意义(P<0.05);白细胞在组内不同级别间有差异,其中,Wagner5期与其他级别均差异有统计学意义(P<0.05)。结论城市的糖尿病足病患较农村病患血糖控制差、肾脏损伤重。

基于地形的黄土区矿-农-城复合区土地利用景观变化研究

以黄土区矿-农-城复合区(平朔矿区)为研究对象,采用1986、2013年的遥感影像和数字高程数据,通过海拔分级、坡度分级、坡向划分及叠加分析等方法,分析了研究区1986、2013年土地利用景观基于不同地形要素的分布及1986—2013年期间各土地利用景观的时空变化规律。研究结果表明:1海拔1 300—1 400 m范围内是土地利用景观变化最明显的区域,在不同海拔上耕地转换的方向也存在差异;2坡度≤6°区域是土地利用景观变化最明显的区域,不同坡度的区域景观变化存在差异,在坡度15°以下区域景观类型面积的增加以占用耕地为主,在坡度>15°区域以占用草地为主;3阳坡是土地利用景观变化最明显的区域,并且主要景观类型的转换在各个坡向均比较明显。

云南“农转城”人员市民化问题探析

云南省自2012年开始实施"兼有两个身份、同享城乡待遇"的"农转城"政策,至2013年底已有496万农民顺利转户"进城",拿到了象征着城市人的户口本,盖上了城乡"双床被子"。但这些"农转城"人员要实现农民向市民的转变,真正市民化,还有许多横亘在他们面前的难题。本文在深入分析"农转城"人员市民化存在问题的基础上,多角度提出了解决这些人员市民化难题的路径。

晋北典型矿农城复合区生态系统服务价值权衡与协同

受到人类剧烈活动的影响,矿农城复合区的土地利用类型在短时间内转换频繁,进而对生态系统服务价值的变化产生显著影响,严重威胁区域生态系统的稳定性和可持续发展。分析和预测矿农城复合区生态系统服务价值(Ecosystem Service Value, ESV)时空演变特征、权衡与协同关系,对协调区域生态功能和人类需求具有重要意义。以晋北典型矿农城复合区为例,基于未来土地利用模拟(Future Land Use Simulation, FLUS)和价值当量表估算法,分析并预测了1990—2026年土地利用类型及ESV变化,同时结合相关性指数分析2026年不同情景下生态系统服务间的权衡与协同关系。结果表明:(1)2018—2026年研究区土地利用格局变化显著,主要表现在农用地、损毁地以及其他地类的相互转换上。在不同的发展情景下,2026年研究区的ESV存在较大的差异。自然、经济及生态发展情景的ESV总量依次为1.87亿元,1.69亿元和2.01亿元。(2)1990—2018年间,矿区土地复垦为研究区带来ESV增量1.95亿元。其中,第一阶段和第二阶段带来的ESV增量分别为1.86亿元和0.09亿元。相较于第一阶段,土地复垦第二阶段虽然数量少,但占比不断增加,有较大的发展潜力。另外,草地转林地和耕地转林地是第二阶段ESV增量的主要来源,其增值分别为430.03万元和404.61万元。(3)各项生态系统服务协同关系明显,受到人类扰动较少的西南区域和人类扰动剧烈的矿区均表现为协同关系,仅有少数地区表现为权衡关系,且调节—文化服务的权衡关系较为明显。本文可为矿农城复合区的生态系统服务管理提供一定的支撑。

河南建立“以工促农、以城带乡”长效机制初探

建立“以工促农、以城带乡”的长效机制需要重点把握四项基本原则:重构资源配置模式、调整国民收入分配结构、推进要素市场化和赋予农民同等国民待遇。在此基础上,实施财政资源均等化、金融资源自由化、农地产权明晰化、劳动资源公平化、技术推广去行政化和组织资源合理化等六大政策措施,立足河南,努力建立适合河南省的长效机制。

基于修正模型的矿-农-城复合区生态服务价值研究:以山西省平朔为例

在露天煤矿开采、高速城镇化和土地复垦的三重影响下,矿-农-城复合区的土地利用类型和生态系统服务价值都发生着变化。本文以山西省平朔矿区及其周边城区为研究对象,以1986年、1996年、2004年和2013年的遥感影像等数据为基础,针对研究区的特征,对原有生态系统服务价值当量表进行了修正,并根据修正后的当量表进行生态系统服务价值的测算。结果表明：土地复垦虽然对生态系统的恢复有所助益,但煤炭开采和城镇化进程对原地貌生态系统的影响仍较大,使其退化严重。1986～2013年,研究区生态系统服务总价值由45637.94万元下降到21410.72万元,下降率达53.09%。各单项生态系统服务中,以废物处理变化幅度最大,从5172.22下降为-4706.47万元,变化率达到-191.00%,即生态系统所能提供的废物处理服务,已不能仅依靠自然净化废弃物,还需要人工处理。

平朔矿—农—城复合区土地利用结构变化研究

在露天煤矿开采、高速城镇化和土地复垦的三重影响下,平朔矿-农-城复合区的土地利用结构发生着变化。本文以山西省平朔矿区及其周边城区为研究对象,以1986、1996、2000、2004、2009和2013年的遥感影像等数据为基础,选取土地利用动态度、信息熵、洛伦茨曲线等方法,对平朔矿-农-城复合区内土地利用类型变化的速率、有序度、结构等方面进行了研究。研究结果显示:1)农用地(包括耕、林、草地)整体呈下降趋势,从1986年的51201.96hm2下降到2013年的42046.53 hm2,而建设用地和损毁地面积则呈上升趋势;2)研究区土地利用结构的信息熵由1986年的0.98增长到2013年的1.64;3)洛伦茨曲线清晰地揭示了土地利用结构向多样性的方向变化。今后应合理规划土地利用,积极开展土地复垦,优化调节土地利用配置,使平朔矿区土地利用结构变得更加有序合理。

我国二十家上市城(农)商行全要素生产率研究

在我国最近几年GDP增速放缓的大背景下,我国许多银行也面临着发展速度降低的问题。为了研究其技术的变化和规模效率的变化对其全要素生产率的影响,文章采用DEA数据包络分析来研究了我国20家上市城(农)商行2011~2018年的全要素生产率。研究表明,技术进步,技术效率和规模效率都和这些公司的全要素生产率有重要的关系。

城乡居民高血压患者的发病率调查

目的:调查城市和农村高血压的发病情况,了解城市和农村高血压流行病学的特征,为防治高血压病提供科学的依据。方法:2011年4～6月,在某市X个县区整群随机抽取18岁以上成年常住居民5210X人进行调查,组织医护人员到社区为居民进行体检、血压测量及相关危险因素的调查。结果:在被调查的5210人中,查出高血压1528例,患病率为29.33%,标化患病率为26.12%。其中,高血压新确诊率为13.04%,新确诊的高血压患者人数占全部高血压患者人数的44.44%。结论:农村居民高血压新确诊率明显高于城市居民。因此,应在文化程度较低的居民中开展多种形式的高血压防治知识宣传活动,普及高血压知识。

我国居民收入差距与经济增长率关系的实证分析

本文首先分析了中国居民收入分配差距与经济增长特点,从直观上判断出两者之间存在一定的关系。然后选择城农人均收入比和人均GDP增长率作为实证分析的基础指标,基于1985-2008年间的数据,利用Eviews6.0对数据进行了ADF单位根检验、协整检验与Granger因果关系检验,验证了数据之间的协整关系与因果关系,并在此基础上,构造了一个关于城乡居民收入差距与人均GDP增长率之间的误差修正模型,最后对该模型进行了解释,得出了合理结论。

Experimental Summary and Enlightenment of Urban and Rural Integration in Henan Province

By means of investigation and research of the 7 cities of the urban and rural integration in Henan Province, the paper summarizes five aspects of urban and rural integration in Henan Province in common from the social and economic conditions, spatial characteristics, dynamic mechanism, organization form, security measures： higher level of economic development, the selective advantage of location, the power mechanism characteristics of taking the government as the main body from top to bottom, the organization form of strengthen the construction of new rural area and industrial agglomeration area construction, the security measures of innovation mechanism system.The main sticking point to urban and rural integrition is the capital input and output, the rural collective economic power shortage problem , the problem of sustainable development of new rural community. A useful reference is playing the active role of rural cadre and masses initiative to promote the integration of urban and rural by injection power source from bottom to top; much channel solves problem of farmer employment according to local conditions; improve rural economy from hematopoietic function rely on industry development.

Research on Agricultural Economic Development under the Background of Urbanization

Agriculture is the basic industry of China and the support of all other industries. In order to clarify the impact of urbanization on China＇s agriculture, a cointegration test was conducted between the urbanization rate and the total agricultural output value in China during the past 30 years of 1986-2015. The results showed that the development of urbanization and agricultural economy had no severe effect on weakening the agricultural economy in China, while on the contrary, there was a long-term equilibrium relationship between the two, which was only limited to a certain range, and in the future high development of urbanization of China, the development of agricultural economy would face great challenges. Therefore, China should specify cultivated land use, strengthen the supervision standard of land circulation; increase investment in science and technology, improve the efficiency of agricultural output; optimize financial support for agriculture, enhance the enthusiasm of farmers; cultivate new agricultural operators, promote the process of agricultural industrialization, so as to form economies of scale and explore a new road of urbanization which is not at the expense of the cost of agricultural economy.

Effects of Urbanization and Industrialization on Farmland System in Shandong Peninsula

[Objective] The aim was to study the effects of urbanization and industrialization on farmland system in Shandong Peninsula. [Method] In Shandong Peninsula, the effects were studied and analyzed using remote sensing and image interpretation with spatial data analysis and statistic data analysis. [Result] During researching periods in Shandong Peninsula, wasteland area changed from decreasing to increasing; farmland area was declining; orchard and forestry areas were increasing, mainly resulting from political policies and benefits maximization of farmers. Meanwhile, chemical fertilizers and agricultural mechanization are more frequently applied with industrialization and urbanization, leading significant effects on environment, industry and urban. [Conclusion] More policies should be formulated to promote harmonious development of society, economy and environment.

Assessment on Agricultural Drought Risk Based on Variable Fuzzy Sets Model

Drought is one of the major natural disasters causing huge agricultural losses annually. Regional agricultural drought risk assessment has great significance for reducing regional disaster and agricultural drought losses. Based on the fuzzy characteristics of agricultural drought risk, variable fuzzy sets model was used for comprehensively assessing agricultural drought risk of Liaoning Province in China. A multi-layers and multi-indices assessment model was estab-lished according to variable fuzzy sets theory, and agricultural drought risk of all 14 prefecture-level cities was respec-tively estimated in terms of dangerousness, vulnerability, exposure and drought-resistibility. By calculating the combi-nation weights of four drought risk factors, agricultural drought risk grade of each city was obtained. Based on the as-sessment results, the spatial distribution maps of agricultural drought risk were drawn. The results shows that eastern cities have lower drought dangerousness than western cities in Liaoning Province totally. Most cities are located in low drought vulnerability region and high drought exposure region. Because of frequent and severe drought since 2000, most cities are located in lower drought-resistibility region. Comprehensive agricultural drought risk presents apparent spatial characteristics, escalating from the east to the west. Drought dangerousness is the most important factor influencing comprehensive agricultural drought risk. Through the spatial distribution maps of drought risk, decision makers could find out drought situation and make decisions on drought resistance conveniently.

Characterization of Soil Quality Under Vegetable Production Along an Urban-Rural Gradient

Human activity and urbanization result in urban-rural environmental gradients. Understanding effect of the gradients on soil properties is necessary for management of the soils around urban areas. In this study, soil quality of some vegetable fields was characterized along an urban-rural gradient in Shaoxing County, Zhejiang Province. Fifteen soil physical and chemical properties were evaluated by using principal component analysis.Results showed that there was a great variation in the soil quality along the gradient. From rural to urban zones, soil organic matter, water-stable aggregates, cation exchangeable capacity (CEC), total N and P, and available K increased, whereas soil pH value decreased. In addition, Pb, Cu, Ni, Co, Zn and Cr in the soils tended to be accumulated toward the urban zone. Sequential chemical extraction showed that mobility of all the heavy metals in the soils tended to increase from the rural to the urban zones. The variation of soil properties accounted for by the first principal component was significantly explained by the difference in application rates of municipal wastes.

Characteristics and Mechanism of Agricultural Transformation in Typical Rural Areas of Eastern China:A Case Study of Yucheng City,Shandong Province

Rural off-farm employment,rapid loss of agricultural land,and advanced technology popularization had led agricultural production in Chinese typical rural areas come at a critical transformation and upgrade stage.Based on sample survey data gathered from 401 households in Yucheng City,Shandong Province,this paper focuses on the characteristics and mechanism of agricultural transformation in typical rural areas of the eastern China.It was found that 74.3% of households surveyed kept at least one member engaging in off-farm employment,and 57.1% looked forward to expanding the operational scale of arable land,while just 13.7% had actually transferred their agricultural land.Since growing off-farm employment does not result in the collapse of traditional subsistence agriculture,therefore,agricultural production in Yucheng City is at an incomplete transformation phase from traditional small-holder farming to modern scale economy.It is caused by both macro environments and family characteristics,while urban-rural dual structure,imperfect rural development policy and agricultural technology popularization make peasant economy strengthen upon maintenance,and small-holder farming becomes peasant's natural response owing to pluriactivity,local off-farm employment,reverse elimination,etc.In order to achieve smooth agricultural transformation of typical rural areas in the eastern China,it needs to promote professional differentiation among peasants,under clear policies adopted by central government.Providing comprehensive services for agricultural production and improving production skills and knowledge of farmers who are still living in the countryside will effectively stimulate the process of agricultural transformation.

Preliminary Study on Effects of the Model of Community-supported Agriculture(CSA) on Urban-rural Income Gap in China

The urban-rural income gap is widening,which has become a bottleneck restricting China＇s economic and social development.It is the current outstanding problems in the harmonious development of the society.Community Supported Agriculture（CSA） is one of the most important forms of sustainable agriculture and it has received the attention in recent years.This paper first introduces the rise and development of CSA in China,and discuss the impact of CSA on urban-rural income gap in China preliminarily in order to provide ideas for improving the farmers＇ income and narrowing the income gap between urban and rural areas.