论我国农村信用社社股财产的法律控制——规范与发展之间

我国学界对农村信用社的物的要件的研究主要着墨于出资方式与股权配置等几个方面,而对社股财产的法律地位及其构成的探讨几近空白。为此,法律有必要通过对社股财产的法律地位及其构成作出明确规定,使农村信用社能够恪守合作本性,又能够谋求商业发展,以求得规范与发展之间的平衡,从而秉持为农民这类弱势群体所需的信用构造。

基于人力资本的会计师事务所的股权设置分析

在事务所目前的利益分配机制中,没有合理体现人力资本的价值,依然延续了传统的利益分配模式,重物质资本而轻人力资本,在事务所分配中,形成不均的局面,从而制约了事务所的发展。会计师事务所不是一般的"合资"企业,而是在"合资"基础上的"人合"企业。为了持续发展,会计师事务所必须采取相应的激励机制,拿出一部分利润,奖励给关键人力资本。这样,能满足关键人力资本所有者的自尊感、荣誉感和成就感,增加凝聚力。

Mean-variance Portfolio Selections in Continuous-time Model with Stochastic Interest Rate Process

Under the continuous time （d＋1） assets market model with finite time horizon T, and the condition that all coefficients in model are stochastic processes, the decision of investment portfolio selection had been studied. By using K.Itǒ formuia and backward stochastic differential equation＇s theory, on the relation of investment portfolio processes, fortune processes, the backward stochastic differential equation model for stochastic control problem had been established, the relation between the prime fortune process and the end- all fortune process had been proposed, the existence and uniqueness of investment portfolio had been proved, and the formula for investment portfolio had been arrived. On the setting of mean-variance portfolio selection, we obtained the formula of optimal efficient investment portfolio. Furthermore, the mean-variance efficient frontier is too obtained explicitly in the form of parameter.