The Organisation for Economic Cooperation and Development （OECD） defines corporate governance as, ＂the way in which boards oversee the running of a company by its managers, and how board members are in turn account...The Organisation for Economic Cooperation and Development （OECD） defines corporate governance as, ＂the way in which boards oversee the running of a company by its managers, and how board members are in turn accountable to shareholders and the company.＂ In recent years the issue of corporate governance and committees related to it and their impacts on corporate performance have continued to gain widespread prominence in the capital market economy. Corporate Governance Rating is meant to indicate the relative level to which an organisation accepts and follows the codes and guidelines of corporate governance practices. The purpose of the paper is to examine the rating reports of 27 companies which have obtained the corporate governance rating by rating agencies. The study highlights that the ＂stakeholders＂ sections of the reports are the most powerful part of the reports whereas the ＂board of directors＂ sections are the weakest. Potential areas for improvements are also identified.展开更多
According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China＇ s rural pension repl...According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China＇ s rural pension replacement rate level of demand is calculated. The financial revenue scale autoregressive model predicted 2010-2020, the scale of fiscal revenue, with Pratt ＆ Whitney type total pension should be of basic pension and substitution rate level of demand for pension accounts for fiscal revenue proportion of the international experience of fiscal income of 5% were measured and evaluated. The current basic pension in the short term to improve the life of the rural elderly has an important role, but the long-term need to continue to increase, should optimize the structure of fiscal expenditure.展开更多
文摘The Organisation for Economic Cooperation and Development （OECD） defines corporate governance as, ＂the way in which boards oversee the running of a company by its managers, and how board members are in turn accountable to shareholders and the company.＂ In recent years the issue of corporate governance and committees related to it and their impacts on corporate performance have continued to gain widespread prominence in the capital market economy. Corporate Governance Rating is meant to indicate the relative level to which an organisation accepts and follows the codes and guidelines of corporate governance practices. The purpose of the paper is to examine the rating reports of 27 companies which have obtained the corporate governance rating by rating agencies. The study highlights that the ＂stakeholders＂ sections of the reports are the most powerful part of the reports whereas the ＂board of directors＂ sections are the weakest. Potential areas for improvements are also identified.
文摘According to the China Statistical Yearbook divided eight consumption expenditure, I set food, clothing, housing and household equipment and services as residents basic living expenses, of China＇ s rural pension replacement rate level of demand is calculated. The financial revenue scale autoregressive model predicted 2010-2020, the scale of fiscal revenue, with Pratt ＆ Whitney type total pension should be of basic pension and substitution rate level of demand for pension accounts for fiscal revenue proportion of the international experience of fiscal income of 5% were measured and evaluated. The current basic pension in the short term to improve the life of the rural elderly has an important role, but the long-term need to continue to increase, should optimize the structure of fiscal expenditure.
