深化财政支出制度改革优化财政支出结构

我国新收费政策出台后，财政预算外资金的支出结构发生较大变化，主要是执收单位事业发展的专项支出、业务费和弥补公用经费不足。深化财政支出制度改革，优化财政支出结构是财政部门正确管理预算外资金的重要保证。     

金融衍生工具在利率风险管理中的应用

本文研究了金融衍生工具的信息特性与套期保值功能在利率风险管理中的应用。全文分为四部分,第一部分界定了金融衍生工具的概念。第二部分分析了金融衍生工具的信息特性及其在利率走势预测中的作用。第三部分分析了套期保值功能在利率风险管理中的作用。第四部分为金融衍生市场风险分析及对不同保值方案的定量分析。     

提高开放教育金融本科毕业论文质量的思考

毕业论文是培养学生综合应用专业知识分析和解决工作实践中的具体问题的重要的实践性教学环节。开放教育金融本科学员的毕业论文质量存在诸多问题,原因不仅有学员自身的,也包括指导教师、办学单位和试点教学管理等方面的,因而要提高开放教育金融本科毕业论文质量,必须从全方位入手。     

高校财务管理系统的研制

本文以“五邑大学财务管理”为例,着重阐述了“高校财务管理系统”的设计原则与实现方法,以及各子系统的功能。     

Financial Feeling: An Investigation of Emotion and Communication in the Workplace

There is growing interest in the role of emotion when considering communication in the workplace. This work has most often considered workers in front-line service positions in investigations of emotional labor, and human service workers in investigations of empathy and emotional work. In this study, we consider processes of both emotional labor and emotional work in the financial planning profession. Financial planners occupy a role requiring ongoing relationships with clients, conversations about the often emotional topic of money, and a need to manage emotion in a variety of interaction contexts. Thus, from extant theory and literature regarding emotion and communication, we proposed research questions regarding the roles of emotional labor and emotional work in the financial planning profession. These questions were investigated in a web-based survey study of almost 300 professional financial planners and supporting interviews with 14 financial planners. Results indicate support for existing theory on emotional work, extensions to current research regarding emotional labor, and important implications for the role of emotion and communication in a range of professional service roles.     

关于上市公司财务预警机制的思考

目前,我国上市公司的信息披露尚欠规范,给证券市场的正常运作带来诸多不利影响,这也使得公司财务风险更加突出.上市公司很有必要保持警惕,建立适合于企业本身的财务预警系统,设计出相应的财务预警模型.     

中美农村义务教育财政投资体制的比较与借鉴

2002年至今,我国农村正全面进行着义务教育经费投资管理体制的改革.在此形式下,吸收借鉴他国成功的教育改革经验就更具有现实意义.在分析中美两国义务教育财政体制优缺点的基础上,比较其异同,借鉴美国义务教 育投资体制中较为适合中国国情的方法和措施,以求能为中国农村义务教育体制改革提供一定的参考.     

Optimal restructuring strategies under various dynamic factors

Corporate restructuring was identified as a new industrial force that has great impact on economic values and that therefore has become central in daily financial decision making. This article investigates the optimal restructuring strategies under different dynamic factors and their numerous impacts on firm value. The concept of quasi-leverage is introduced and valuation models are built for corporate debt and equity under imperfect market conditions. The model＇s input variables include the quasi-leverage and other firm-specific parameters, the output variables include multiple corporate security values. The restructuring cost is formulated in the form of exponential function, which allows us to observe the sensitivity of the variation in security values. The unified model and its analytical solution developed in this research allow us to examine the continuous changes of security values by dynamically changing the coupon rates, riskless interest rate, bankruptcy cost, quasi-leverage, personal tax rate, corporate taxes rate, transaction cost, firm risk, etc., so that the solutions provide useful guidance for financing and restructuring decisions.     

关于实行会计集中核算后加强单位财务管理工作的思考

会计集中核算是地方政府加强会计工作和推动廉政建设的一种新的会计核算管理模式。本就实行会计集中核算后单位财务管理工作面临的机遇与挑战以及加强单位财务管理工作的必要性和重要性作深入分析，最后对加强财务管理工作提出合理化建议。     

我国融资租赁立法若干问题的探讨

融资租赁是由出租人融通资金为承租人提供所需设备，具有融资、融物双重职能的租赁交易。我国的融资租赁业发展缓慢，融资租赁立法欠缺，不能适应经济发展的需要。笔者在研究外国融资租赁立法的基础上，就我国的融资租赁立法从融资租赁的定位、融资租赁的监管与市场准入、融资租赁交易以厦融资租赁的促进四个方面进行探讨。