中国股份公司IPO上市的雇佣效应研究

运用1999—2009年在中国A股市场首次发行上市的IPO公司的经验数据,从事后分析的角度研究公司上市之后融资约束与劳动力雇佣增加及公司业绩成长的关系。分析结果表明:缓解IPO公司的融资约束,能够促进公司上市后增加劳动力雇佣;IPO公司加大对劳动力资本的投入,能够显著提升其上市后的会计绩效和基于市场表现的公司业绩。因此,大力发展和完善金融市场,缓解企业的融资约束,以及上市公司扩大对雇佣劳动力资本的投入,有助于创造更多的就业机会,也可以提高公司业绩。     

浅谈广西高职院校的筹资方式创新

随着国家对高职教育支持力度的加大,高职教育发展提升到了更高的平台。从培养模式上看,高职教育比普通高等教育需要更多的资金投入,因此在当前的新形势下如何创新高职院校筹资方式对于开创现代高职教育事业的新局面具有重要的现实意义。     

我国中小企业融资现状及成因分析

在分析我国中小企业在上市前后资本结构基本情况的基础上,认为由于我国中小企业在股权融资渠道上存在着制度性限制,其对股权性融资的需求并没有在实际中得到满足。当前股票市场针对中小企业的再融资功能没有充分发挥出应有的效率。     

金融与保险专业教学改革的探索——如何将专业资格证书认定、技能大赛与专业教学相融合

为了激发学生学习的积极性、主动性,提高学生的职业能力,针对高职院校金融与保险专业的特点,从课程设置、教学内容、考核、师资四个方面将职业技能鉴定、技能大赛与专业教学相融合,使学生在取得优异技能大赛成绩的同时,获得相应职业能力并取得相应的职业资格证书。     

中西思维模式差异对英语阅读的影响及启示

中西思维模式差异在英语阅读中制造了一些障碍,教师应调整传统的教学方法,取相应的教学策略,提高学生的英语阅读能力。     

汉语课堂教学中预科生语言障碍的心理因素探究

很多因素都会对汉语教学的成效造成影响。通过问卷调查的形式,探讨造成维汉预科生在汉语课堂中语言障碍的心理因素,以帮助维汉预科生在汉语学习上取得更好成绩。     

Promoting accountability and enhancing efficiency： Using national education accounts to track expenditure flows

Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack of accuracy and reliability as well as the obtuse nature of recording and presentation of the data does not facilitate any serious policy use. A major advance in this area has been brought about by the development of NEA （National Education Accounts）, which is a new tool for measuring education expenditures in a systematic policy-~endly manner. In essence, NEAs measure the ＂financial pulse＂ of an education system, answering 4 key questions： Who is financing education？ How much do they spend？ How are funds distributed across different education providers, levels and activities？ Who benefits from or receives the services？ NEAs gather information on all spending from public, private and donor sources, and provide a snap-shot of all expenditures on education in the state or country. While not an auditing tool, it provides real time information on the flow of funds that can be used for evidence-based decision-making. It provides information to policy-makers, enabling them to discern systcm-wide inequities and identify areas that require changes in policy. In addition, the use of a standard classification of expenditures allows for data from NEAs to be comparable between and within countries. This paper provides an assessment of accountability and efficiency in the use of public and private resources in the education sector in 2 states of Nigeria. Using comparative data from implementation of education accounts in 2 states of Nigeria, it presents a breakdown of education spending by public and private sources as well as donor agencies, by types of providers, by geographical regions and by category of expenditures. It analyzes educational expenditures for the 2 states in the context of state government priorities for education, and proposes a novel way of tracking trends in education spending as a means for policy-makers to organize a strategic vision supported by resources and to evaluate the outcome of policies.     

Major obstacles limiting the development of bilingual education in Chinese college

Bilingual education is introduced in many Chinese colleges today. A number of studies on bilingual education have been done, but few has significant outcome. From a completely new perspective, the author suggests that there are several major obstacles limiting the development of the new trend, i.e., the limited competent faculty, limited appropriate course materials and limited secondary language proficiency students. Recommendations are given to the problems identified.     

解决我国中小企业融资困境的对策与建议

结合我国中小企业融资的特点,探讨了我国中小企业的融资现状、存在的融资困境及其根本原因,在比较分析的基础上,联系我国实际和中小企业自身特点,对中小企业的融资困境提出建议和对策。     

土地使用权出让收益证券化的市场价值与实践途径

土地使用权出让收益证券化融资,是克服满足地方政府建设资金需求和保证金融市场系统安全之间的矛盾的有效方法。这种融资方式不仅可以促使地方政府资产—负债信息透明化,克服基础建设资金需求和公共资产变现之间的错配困局,还能够通过引入市场机制,提高公共资产管理效率。在我国当前的制度环境下,地方政府土地使用权出让收益证券化融资,可以选择采用离岸SPV结构和专项资产管理计划两种方式。