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中国信托税收机理研究——基于信托本质分析基础 被引量:5
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作者 李生昭 《中央财经大学学报》 CSSCI 北大核心 2014年第6期19-22,51,共5页
笔者以受益人信托利益为核心,提出按照信托利益归属标准对信托利益的税收问题进行归类分析,自益信托按照投资所得、他益信托按照赠与或者遗赠的税收征收原则。提出通过比较信托财产在设立和清算两次交付状态变化情况确定信托财产管理过... 笔者以受益人信托利益为核心,提出按照信托利益归属标准对信托利益的税收问题进行归类分析,自益信托按照投资所得、他益信托按照赠与或者遗赠的税收征收原则。提出通过比较信托财产在设立和清算两次交付状态变化情况确定信托财产管理过程中的税收征收办法。同时分析了依托现有技术系统,笔者设计的信托税收方案是可行的。 展开更多
关键词 信托 税收 资产管理本质
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建立人力资产统计的几点探讨
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作者 丁建勋 《江苏统计》 2000年第6期21-22,共2页
由于传统的国民经济中关于人力资源的统计相当匮乏 ,难以全面了解人力资源的状况并加以利用 。
关键词 人力资产统计 人力资源 资产本质 计算方法
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对资产概念的再思考
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作者 潘正军 《中国农业会计》 2015年第6期38-40,共3页
本文对会计要素中资产要素概念的发展历程进行了梳理,对各国现有的资产定义中存在的缺陷进行了分析,结合国际会计准则理事会对资产定义进行修订的努力探讨了资产定义应进一步完善和发展的方向。
关键词 资产概念本质发展
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国际财务报告租赁准则变革探析
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作者 乔鑫 王媛 《新会计》 2017年第6期62-64,共3页
2016年1月,IASB发布的《国际财务报告准则第16号——租赁》(IFRS 16)准则,将"使用权资产"记入资产负债表,这一变革对现行租赁准则具有颠覆性改变。本文讨论了IFRS 16变革内容,论证了基于经济资源的"权利观"资产本... 2016年1月,IASB发布的《国际财务报告准则第16号——租赁》(IFRS 16)准则,将"使用权资产"记入资产负债表,这一变革对现行租赁准则具有颠覆性改变。本文讨论了IFRS 16变革内容,论证了基于经济资源的"权利观"资产本质是租赁准则变革的质因,并基于我国提出的《中国企业会计准则与国际财务报告准则持续趋同路线图》和会计准则逻辑一致性,对中国企业会计准则基本准则和租赁准则变革提出了相关建议。 展开更多
关键词 权利观 租赁准则 资产本质 使用权资产
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China's Industrial Upgrade and Human Capital Improvement 被引量:1
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作者 张车伟 高文书 《China Economist》 2016年第4期22-45,共24页
Based on statistics, this paper reviews China's economic growth and industrial upgrade since the reform and opening up in 1978 and estimates the contribution of industrial restructuring to economic growth. With the y... Based on statistics, this paper reviews China's economic growth and industrial upgrade since the reform and opening up in 1978 and estimates the contribution of industrial restructuring to economic growth. With the years of schooling as the proxy variable of human capital, this paper describes changes in China's labor competence during the industrial restructuring process. Then, this paper estimates China's future human capital demand and shortage based on economic and demographic forecast. Lastly, this paper proposes recommendations for improving human capital in China with skills development and education. 展开更多
关键词 industrial structure industrial upgrade human capital labor competence China supply-side structural reforms
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Research on Financial Quality Evaluation of Listed Companies on GEM
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作者 BAI Yulin 《International English Education Research》 2017年第4期4-6,共3页
As an important component of the multi-level capital market, the growth enterprise market plays an important role in improving China's capital market. The GEM listed companies in information technology industry as an... As an important component of the multi-level capital market, the growth enterprise market plays an important role in improving China's capital market. The GEM listed companies in information technology industry as an example, from the four aspects of the profit quality of listed companies, asset quality, growth quality, solvency, calculation of 83 listed companies of the weighted rate of return on net assets, net operating rate of 12 financial indicators, and through the SPSS21.0 analysis results of factor analysis, comprehensive evaluation the formation of the information technology industry, the financial quality of the gem, to provide a scientific basis for the decision to GEM listed companies healthy development. 展开更多
关键词 Information technology industry financial quality factor analysis
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Economic analysis in product design——A case study of a TCM dietary supplement
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作者 Yuen Shan Cheng Ka Yip Fung +1 位作者 Ka Ming Ng Christianto Wibowo 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2016年第1期202-214,共13页
An approach for the economic analysis of chemical product design is proposed. It takes into account of customers' preference on product quality and economic considerations such as pricing, profit, market share, ca... An approach for the economic analysis of chemical product design is proposed. It takes into account of customers' preference on product quality and economic considerations such as pricing, profit, market share, capital investment, and operating cost. The activities needed to support business decision making – identifying product quality, estimating product cost, calculating financial metrics, and performing make–buy analysis – are discussed.The design of a Ganoderma lucidum dietary supplement, a traditional Chinese medicinal(TCM) product, is used to illustrate all the activities in this approach. 展开更多
关键词 Product design Product conceptualization TCM dietary supplement Economic analysis Make–buy analysis
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