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实现我国财政信托投资业经营理念的根本性转变
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作者 张如石 《财政研究资料》 1998年第34期34-35,F004,共3页
关键词 中国 财政信托投资 经营理念 经营发展 改革措施
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城乡居民收入差距影响因素实证研究 被引量:5
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作者 姜凤鸣 《安徽农业科学》 CAS 北大核心 2008年第6期2526-2527,2530,共3页
通过建立多元回归模型,分析了影响城乡居民收入差距的各项因素:政府财政支出,第二、三产业发展和城市化。从对这些关系的分析中,得出以下的政策建议:扩大基本建设支出,为农民工提供更多的就业机会;财政支出对农村的科教文卫事业给予充... 通过建立多元回归模型,分析了影响城乡居民收入差距的各项因素:政府财政支出,第二、三产业发展和城市化。从对这些关系的分析中,得出以下的政策建议:扩大基本建设支出,为农民工提供更多的就业机会;财政支出对农村的科教文卫事业给予充分重视;大力发展二、三产业;在推进城市化的过程中,注意公平与效率并重,充分照顾农村居民的利益。 展开更多
关键词 收入差距 财政支出:第二、三产发展 城市化
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The web-based financial reporting adopted by the listed companies in the Athens Stock Exchange 被引量:1
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作者 Anargiridou C. Despina Papadopoulos L. Demetrios 《Journal of Modern Accounting and Auditing》 2009年第7期7-20,共14页
Web-based corporate reporting is the provision of financial information through the Internet. Other companies prefer to disclose their financial information in order to satisfy their investors and to attract new ones ... Web-based corporate reporting is the provision of financial information through the Internet. Other companies prefer to disclose their financial information in order to satisfy their investors and to attract new ones while others prefer to provide as less information as possible. The purpose of this paper is twofold: first it provides a critical examination of the main reporting criteria followed by the Greek listed companies, in order to point out how many of these companies present these criteria. Second, it considers how the industry sector of the listed companies or their capitalization category is related with their disclosure degree of financial reporting. 展开更多
关键词 financial reporting web-based reporting voluntary disclosure capitalization category industry sector
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Theory and Model of Agricultural Insurance Subsidy 被引量:1
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作者 Wan Kailiang Long Wenjun 《Chinese Journal of Population,Resources and Environment》 北大核心 2007年第4期42-48,共7页
The issue of agricultural insurance subsidy is discussed in this paper aiming to make it provided more rationally and sci- entifically. It is started with the connection between agricultural insurance and financial su... The issue of agricultural insurance subsidy is discussed in this paper aiming to make it provided more rationally and sci- entifically. It is started with the connection between agricultural insurance and financial subsidy. It is really necessary and crucial to implement the financial insurance due to the bad operational performance, especially in the developing countries. But the sub- sidy should be provided more rationally because financial subsidy has lots of negative effects. A model in competitive insurance markets developed by Ahsan et al (1982) and a farmers' decision model are developed to solve the optimal subsidized rate. Finally, the equation is got to calculate it. But a quantitative subsidized rate is not made here because the calculation should be under some restricted conditions, which are always absent in the devel- oping countries. So the government should provide some subsidy for the ex ante research and preparation to get the scientific prob- ability and premium rate. 展开更多
关键词 competitive markets agricultural insurance financialsubsidy
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The Analysis of the Agriculture Input and Output Efficiency Based on DEA Model
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作者 张文 《Agricultural Science & Technology》 CAS 2015年第2期414-416,共3页
Fiscal agricultural expenditure has been increased rapidly for a long time,but "Agriculture,Countryside and Farmer" issues have not yet been resolved fundamentally,which illustrates that the main direction of fiscal... Fiscal agricultural expenditure has been increased rapidly for a long time,but "Agriculture,Countryside and Farmer" issues have not yet been resolved fundamentally,which illustrates that the main direction of fiscal agricultural expenditure and the appropriate intensity of input have not been discovered exactly before implementing the policy.This thesis analyzed the agriculture input and output efficiency by input-DEA model,and then summarizes bygone problem about fiscal agricultural expenditure.At last,some effective suggestions were proposed about optimizing the agriculture input and output efficiency. 展开更多
关键词 AGRICULTURE Fiscal agricultural expenditure Analysis of DEA model
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The Analysis of U.S. Deposit Insurance System and the Enlightenment to China
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作者 LIU Zhong-wen YU Yang 《Chinese Business Review》 2007年第1期56-60,共5页
U.S. deposit insurance system has important and deep influence on the building and operating of the deposit insurance system for many countries in the world. Based on the analysis of the development stage and status q... U.S. deposit insurance system has important and deep influence on the building and operating of the deposit insurance system for many countries in the world. Based on the analysis of the development stage and status quo of the U.S. deposit insurance system, this paper suggests that China should learn from the experience of U.S. deposit insurance system, to build and perfect the laws of deposit insurance system, and the mandatory, the scope, the insurance premium, and the top insurance amount of the deposit insurance system should be stated, and the deposit insurance agencies should maintain their independence and restrain the moral hazard. Only in that way can the deposit insurance system of China be built and perfected. 展开更多
关键词 deposit insurance system financial supervising and management single rate differential rate
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Empirical Analysis on Company's Competitiveness from Financial Index 被引量:1
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作者 WANG Man LI Qian 《Chinese Business Review》 2007年第2期54-59,共6页
Taking the enterprise survival ability and the development ability as a basis, this paper constructs the financial appraisal index system of enterprise competitiveness. Also, it draws the overall impression of the ent... Taking the enterprise survival ability and the development ability as a basis, this paper constructs the financial appraisal index system of enterprise competitiveness. Also, it draws the overall impression of the enterprise competitiveness through selecting listed f'u'ms' financial index of the equipment manufacturing industry, with the aid of factor analysis model, using the principal components analytic method, making rotation of varimax, and arranging the synthesizes enterprise competitiveness from the financial angle. After the empirical analysis, the paper completes appraisal and analysis which based on company's competitiveness from financial index. 展开更多
关键词 financial index enterprise competitiveness empirical analysis
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Banking crises and financial system in Turkey
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作者 Kemalettin Conkar Abdullah Keskin Canturk Kayahan 《Journal of Modern Accounting and Auditing》 2009年第7期21-34,共14页
The important part of the macroeconomic policies is related to financial sector. Banking, which is a portion of this sector, takes the most important place in both the operation of economic system and the realization ... The important part of the macroeconomic policies is related to financial sector. Banking, which is a portion of this sector, takes the most important place in both the operation of economic system and the realization of the institutional or individual activities. It is well known that the foundation of banking system is based on trust, stability and strong capital formation. The birth and development of the banking sector in Turkey is relatively new. If the roots of the Turkish banking are traced, it is seen that the history goes back to the middle of the nineteenth century. Since the establishment of the Republic of Turkey, the targets of the economic development have been tried to be reached through supporting the industry and banking in the leadership of the State. But the obstacles in the financial system have limited the development of the Turkish banking sector. Since the application of the liberalization policies in the markets, particularly after 1980's, the banking sector has been one of the most affected sectors from the liberalization. When the fundamental problems of the Turkish banking sector have been analyzed, they can be enumerated as economic instability, being the financier of the public deficits, being too sensitive to the market risks and being fragile, high input costs, inefficient use of capital, defects in the booking system or weaknesses in the control, problems with restructuring, defects in domestic control, lack of risk management and institutional inner-management. In this study, the development of banking sector will be briefly analyzed for determined periods since 1923. The analysis will include the developments which create economic crises, the role of banks in this process, the defects of the banking sector and the financial system, and the effects of crises on the banking sector on the basis of the cause and effect relation. Economic crisis of February 2001 and the banking crisis will be examined in detail. The new arrangements after the 2001 crisis in the banking sector have been overviewed. 展开更多
关键词 Turkish banking Turkish banking crises Turkish financial system
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How to Offset Interior Debts in Consolidated Financial Statement for Reformed Group Enterprises
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作者 LI Xiang-zhe ZHANG Li 《Chinese Business Review》 2007年第2期60-63,共4页
The content items to be offset of the reformed debt in consolidated financial statement of the operation occurred inside the group of enterprise is different from other general inner trades such as the sale of the sto... The content items to be offset of the reformed debt in consolidated financial statement of the operation occurred inside the group of enterprise is different from other general inner trades such as the sale of the stock or fixed asset, etc.. Through the reformed debt, the debtor and creditor have erased debt and credit on their bookkeeping. What to be offset are the capital reserve and the changed value of the asset. In this paper, the offsetting method of such items will be discussed. 展开更多
关键词 reformed debt consolidated financial statement asset value
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Financial Dependence and Economic Growth in Spain 被引量:1
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作者 Lamothe, P. Femamdez, M. A. Rios, M. 《Chinese Business Review》 2012年第10期900-910,共11页
The authors intend to contribute in this paper towards a debate on the consequences of external financing needs of small and medium enterprises (SMEs) regarding its economic growth. The authors' research differs fo... The authors intend to contribute in this paper towards a debate on the consequences of external financing needs of small and medium enterprises (SMEs) regarding its economic growth. The authors' research differs for using like proxy of external financing dependence of SMEs the flows of investments that cannot be financed with generated cash flows. The results thus obtained show that financial dependence accounts for economic growth of SMEs, and that there are other variables of control of significance such as those of financial development. The authors present evidence on better soundness achievement about conclusions pertaining to SMEs if they obtained results emerge from independent sub-sectors in SMEs, especially in those countries with a higher percentage of small-sized companies, which do not answer in the same way to the considered model 展开更多
关键词 small and medium enterprises (SMEs) economic growth financial development Spain
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Interest and profit
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作者 John Smithin 《Chinese Business Review》 2009年第6期1-13,共13页
This paper argues that it is important to distinguish between the real rate of interest on money and the profitability of business enterprise. The former is a purely financial or monetary phenomenon (as claimed by Ke... This paper argues that it is important to distinguish between the real rate of interest on money and the profitability of business enterprise. The former is a purely financial or monetary phenomenon (as claimed by Keynes) and the latter is in the nature of a surplus over and above the costs of production, including financing costs. There is an inverse relationship between the real rate of interest on money and the average mark-up or profit share. A synthetic theory of profit illustrates these points. 展开更多
关键词 interest rates PROFIT income distribution classical economics KEYNES Marx Kaldor KALECKI
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Distinguishing Financially Healthy From Unhealthy SMEs in China
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作者 YIN Piao-yang Kanitsorn Terdpaopong 《Chinese Business Review》 2012年第5期476-482,共7页
This paper presents empirical evidence on the financial characteristics of Chinese entrepreneurial SMEs, both state-owned and private enterprises, listed in the Chinese stock markets during 2006-2009. Building on exta... This paper presents empirical evidence on the financial characteristics of Chinese entrepreneurial SMEs, both state-owned and private enterprises, listed in the Chinese stock markets during 2006-2009. Building on extant literature and using a parametric approach on 359 sample SMEs for 2006-2009 period, the study examines the financial characteristics that are embedded in the financially healthy and unhealthy Chinese SMEs. The findings of the study suggest that financially healthy Chinese SMEs have strength in terms of liquidity, profitability, and leverage ratios as compared to financially unhealthy SMEs with the exception of a few cases in leverage and profitability. These findings are worth noting to understand the uniqueness of financial characteristics of the Chinese SMEs and useful for policy makers to deal with the issues related to financially distressed SMEs in China. 展开更多
关键词 financial characteristics Chinese SMEs healthy and unhealthy SMEs
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Research of problems and solutions in financial management of administrative institutions
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作者 Junji Zhang 《International Journal of Technology Management》 2014年第6期85-87,共3页
In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management,... In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored. 展开更多
关键词 financial management administrative institutions expenditure.
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Graduation is the Hallmark of Excellence How Colleges Can Achieve High Rates
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作者 Ruben Gentry 《Journal of Literature and Art Studies》 2014年第12期1113-1121,共9页
Fine facilities, adequate financial aid, and sufficient resources are crucial elements for a university to be successful. But unless students graduate at an appropriate rate, the university will ultimately be consider... Fine facilities, adequate financial aid, and sufficient resources are crucial elements for a university to be successful. But unless students graduate at an appropriate rate, the university will ultimately be considered ineffective. Students who exit the university without a degree will have their dreams deferred and often struggle to lead a life of any quality. Among those who fail to graduate are a disproportionate number of African Americans and other minorities; this of which must change for a country to thrive and be respected as an exemplary democracy. However, those who do graduate are prepared and financially compensated to lead and make a positive impact in education, politics, science and technology, and human-service areas. This manuscript provides findings from a thorough review of literature on graduation issues and concerns to support development of a framework of tenets to increase graduation rates, especially for African Americans. Further, it highlights specific efforts of a particular college to enhance its graduation rates and provides implications for future directions. 展开更多
关键词 African Americans graduation rates higher education instructional strategies
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Policy Support for Developing Green Economy and Promoting the Construction of Ecological Civilization
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作者 Lv Jinfang Qin Shusheng 《Journal of Philosophy Study》 2016年第5期282-288,共7页
Development of green economy is an important way to promote the construction of ecological civilization which needs the support of policy system. Therefore, our country should make the green industry and green fiscal ... Development of green economy is an important way to promote the construction of ecological civilization which needs the support of policy system. Therefore, our country should make the green industry and green fiscal policy supporting system perfect, accelerate the reform of investment and financing mechanism, and improve the system of green finance policies. Only by establishing scientific green economic policy support system, can our country promote the construction of ecological civilization. 展开更多
关键词 green economy ecological civilization POLICY
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Corporation Strategic Investment on Behavioral Finance
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作者 WANG Wu-xiang LIU Bing ZHANG Chen-li 《Chinese Business Review》 2007年第2期74-76,81,共4页
The traditional DCF approach ignoring the managerial flexibility of the decision makers often underestimates the value of project value. This paper not only takes into account the uncertainty of investment and the irr... The traditional DCF approach ignoring the managerial flexibility of the decision makers often underestimates the value of project value. This paper not only takes into account the uncertainty of investment and the irreversibility of the sunk cost, but also takes the competitors' erode to the project value into it. Relax the EMH and the rationality of the investor's hypothesis, integrate the behavioral finance theory and the game option, and construct the valuing frame based on the behavioral finance and game option theory to make a scientific and effective project decision-making approach. 展开更多
关键词 real option investment threshold behavioral finance limits arbitrage
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The Effects of Input Factors on the Growth of the Agricultural Economy Empirical Study of Syria
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作者 Fadi Alammar 《Chinese Business Review》 2011年第7期471-480,共10页
This paper analyzes the effect of input factors on the growth of the agricultural sector in Syria. It estimates the relationship between input factors and agricultural economic growth in Syria using cointegration anal... This paper analyzes the effect of input factors on the growth of the agricultural sector in Syria. It estimates the relationship between input factors and agricultural economic growth in Syria using cointegration analysis and Granger causality analysis. The results of the analysis show that: (1) The increase of agriculture labor force and financial support played a vital role in the agricultural economic growth in the long term; (2) The increase in agricultural land and capital investment is significant in promoting agricultural economic growth in the short term; (3) Agricultural capital investment and agriculture labor force are the Granger causes of the agricultural economic growth. 展开更多
关键词 agricultural economic growth input factors SYRIA
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The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs' Utilization of Tax Incentives
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作者 Nadiah Abd Hamid Rohaya Md Noor +1 位作者 Mustaffa Mohamed Zain Barjoyai Bardai 《Journal of Modern Accounting and Auditing》 2012年第6期749-763,共15页
This study aims to contribute to the growing literature on issues of tax incentives for small and medium-sized enterprises (SMEs). Through comprehensive exploration of data, the study investigates factors leading to... This study aims to contribute to the growing literature on issues of tax incentives for small and medium-sized enterprises (SMEs). Through comprehensive exploration of data, the study investigates factors leading to successful and unsuccessful utilization of tax incentives among SMEs. Financial ratios were calculated based on the information retrieved from the companies' annual financial statement. Apparently, these financial ratios are evidence of how successful the companies are in utilizing the tax incentives. In this study, 129 small companies and 71 medium-sized companies were selected as samples for the period of 2003-2007. The result indicates that financial structure such as retained earnings, tax burden, cash flow, and inventory level determined the ability of companies to utilize tax incentives; hence leading to higher earnings generated from the business operation. The age of the companies affects the utilization of tax incentives and this denotes that older companies are more capable of generating higher earnings. Hence, a thorough analysis of the data allows us not only to determine the success of the company in utilizing tax incentives but also to identify the determinants that impact their performance. 展开更多
关键词 tax incentives small and medium-sized enterprises (SMEs) manufacturing sector economic goal
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Agricultural Support Policies and Public Budgeting in Turkey
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作者 Sibel Tan Sabri Sami Tan +1 位作者 Bengu Everest Mehmet Hasdemir 《Management Studies》 2016年第6期237-242,共6页
Agriculture is a leading strategic sector in Turkey as it is in entire world. Despite this strategic significance, risks, and uncertainties, the dependence on natural conditions turns agriculture into a disadvantaged ... Agriculture is a leading strategic sector in Turkey as it is in entire world. Despite this strategic significance, risks, and uncertainties, the dependence on natural conditions turns agriculture into a disadvantaged sector. Just because of these disadvantages, agriculture is protected by various support policies throughout the world. Agricultural policies of Turkey have initiated with institutionalization policies of the Republican period and progressed through product supports, input supports, and low-interest credit implementations of the planned period. These policies experienced serious reforms at the beginning of 2000s. Within the scope of Agricultural supports and Reforms Implementation Project (ARIP), agricultural supports tried to be gathered under a single roof and Direct Income Support (DIS) implementations started. The DIS implementations lasted for eight years and terminated in 2008. The aim of this study is to examine agricultural supports in Turkey and their shares in the public budget. As material, macroeconomic data are used in this study. The data consist of transfers from the ministry of food, agriculture, and livestock to agriculture and budget numbers. The results of the study reveal that current agricultural policy tools are implemented as area-based supports, subsidiary payments, rural development, and agricultural insurance supports. The budget allocated to agriculture and the share of agricultural supports in Gross Domestic Product (GDP) of Turkey does not exhibit much change in years. Considering the policies and supports provided in developed countries and especially in European Union (EU) countries, it recommend for Turkey that the share of agricultural supports in total budget should be increased to levels in those countries. 展开更多
关键词 AGRICULTURE agricultural policy policy instruments BUDGET TURKEY
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Game of Property Rights and System Change
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作者 Peng LIANG 《Chinese Business Review》 2013年第5期330-337,共8页
Governments' protection and support are very important for rural enterprises during their birth and development. But, in fact, governments own the rights to control the operation of rural enterprises to a large exten... Governments' protection and support are very important for rural enterprises during their birth and development. But, in fact, governments own the rights to control the operation of rural enterprises to a large extent. Govemments encourage and lead the reform of property rights of rural enterprises. Why governments are willing to give up vested interests, and actively promote the reform of property rights of rural enterprises? This seems to be the key to explain the reform of property rights of rural enterprises. This paper puts forward the hypothesis, uses mathematical models and statistical analyses, and adopts relevant data to verify the needs of governments for fiscal targets, and the rationality of their behavior actively encourages and promotes reconstruction during the reform for maximizing their interests. 展开更多
关键词 property rights game theory system change
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