双增双节与企业改革——论建立企业双增双节动力机制

增产节约、增收节支,是当前经济工作的重要任务,也是经济理论研究的重要课题。双增双节,既是社会、国家对企业的要求,也应该是企业自身需要。但是,长期以来,我国总呈现着双增双节的号召与铺张浪费的事实相并存的矛盾现象。本文正是试图从建立企业双增双节动力机制的角度探讨如何解决这一矛盾。一、双增双节与企业目标一个独立的家庭,一般来讲,不用外界要求双增双节,自身就会追求增加收入、减少不必要开支。当然,报纸也常披露一些青年人大肆铺张浪费,但这不能代替一般。何况,敢于铺张浪费的青年人,大多是因为还没有形成经济自立的家庭。

Regional Disparities in China's Mainland at Provincial Level Between 2000 and 2005

Based on the methodology provided by Organization for Economic Co-operation and Development,we analyze regional disparities in China's mainland at provincial level between 2000 and 2005.It regards regional GDP growth as the joint result of contribution of a number of factors,i.e.capital productivity,capital per manpower,specialization,employment rate,active population,and population.The results show that for all provincial units,capital per manpower is a dominant contributing factor to the growth of GDP per capita during the period from 2000 to 2005 while capital productivity has quite significant negative impacts.Specialization contributes differently in different provinces.In most provincial units,employment rate and age activity have a positive impact on growth of GDP per capita,though not very significantly.

Intellectual capital and value creation in the production and assembly of vehicles and auto-parts sector in Brazil： A panel data analysis

This work investigates the relationship between intellectual capital and value creation in the sector of production and assembly of vehicles and auto-parts in Brazil. Through the access of the database from the annual industrial research conducted by the Brazilian Institute of Geography and Statistics, we gathered 865 observations, from 2000 to 2006, of public and private Brazilian companies with more than 100 employees. The database allows the estimate of relevant aggregated variables such as national accounts, gross domestic product, intermediate consumption, as well as propitiates a sectorial study of business strategies and performance, including value added by individual companies. In particular, in this study we use data on variables associated to intellectual capital. To achieve the goal of the study, we consider intellectual capital as defined by Pulic （2000, 2002）, including human capital and structural capital. For the analysis of business performance, we used Pulic＇s VAIC （Value Added Intellectual Cofficient） index as a measure of efficiency of the employed financial and intellectual capital. Regression models were run to verify the relationship among the efficiency in the use of intellectual capital and the profitability of Brazilian companies. The gross income, calculated as before selling, general and administrative expenses, depreciation expenses, amortization and interest expenses, was used as measure of the flows of value creation and the profitability was measured by the gross income to the total assets of the companies. Considering the constructs defined by Pulic （2000, 2002）, we tested, for the Brazilian sector of Production and Assembly of Vehicles and Auto-parts, the following hypotheses： （l） there is a positive relationship between value creation and intellectual capital, （2） there is a positive relationship between value creation and stock of intellectual capital, （3） there is a positive relationship between value creation and efficiency of the employed capital, （4） there is a positive relationship between value creation and efficiency of the human capital, （5） there is a positive relationship between value creation and efficiency of the structural capital. The results of the study, obtained through panel data analysis and through the use static and dynamic models, support the hypotheses that the intellectual capital of the companies, in its flow and stock dimensions, is positively and significantly related to value creation.

联合国统计指标解释节选(一)

1979年联合国编了一本关于统计指标涵义和计算方法的书,作为联合国《统计年鉴》和《统计月报》的增刊发行,书名就叫《统计年鉴和统计月报增刊(1977)》(1977 Supplement to The Statistical Yearbook and The MonthlyBulletin of Statistics)。本刊约请有关同志从中节选一部分,译成汉语,并加必要的注释,希望能对读者学习英语和了解国际上常用的统计指标有所帮助。