依法治教:破解新建本科院校债务瓶颈之必然选择

新建本科院校的还债能力有限。破解新建本科院校债务瓶颈之对策:理顺高等学校管理体制,依法调整高校隶属关系;按照统一、公平的标准,确定高校财政性经费投入标准和人员编制标准;政府承担偿还普通高校债务的法定责任;老校区置换是缓解新建本科院校债务压力的辅助手段。     

古巴比伦社会存在债务奴隶制吗?

古巴比伦社会是否存在债务奴隶制 ?我国西亚古史学家多持肯定意见。他们的依据是国内通行汉译本《汉穆拉比法典》 ,特别是第 1 1 7条的规定。随着两河流域文明研究 ,特别是《汉穆拉比法典》楔形文字原文释读的进步 ,西方学者有了一些新发现。根据他们研究的成果 ,汉译本第 1 1 7条中的“债务”、“出卖”和“债奴”这几个关键语词应作“义务”、“抵押”和“人质”或“抵押物”解。法典承认自由民因负法律责任而抵押妻子做人质的行为是合法的 ,但明文规定这些人质在债主家里不得受到虐待 ,服役期限是三年 ,第四年则必须结束服役 ,因而他们不是奴隶 ,更不是因偿还债务而遭受奴役的债务奴隶。《汉穆拉比法典》没有支持和保护债务奴隶制的规定 ,相反却有许多保护债务人免受债权人奴役 ,从而避免债务奴隶制的规定。与古希腊罗马早期奴隶制社会相比 ,古巴比伦社会之所以没有产生债务奴隶制 ,得益于《汉穆拉比法典》的合理规定     

赵姨娘与马道婆的欠契银额真伪辨析--兼论编印《红楼梦》优质版本的重要性

"魇魔法"是<红楼梦>中的大事件,其间,赵姨娘与马道婆合谋戕害王熙凤、贾宝玉所写欠契在两套通行本中分别为五十两和五百两,两种差异甚巨的银额定有真伪之分.综合衡定,特别是依据赵姨娘为人处事的性格特征论析,五十两方合曹雪芹的原意.类似的舛误在现行诸版本中不胜枚举.由此而论,应由国家组织,甄别各家优长,整理出版一套公认的权威版本,势在必行,以不负新国学的盛名.     

试论我国发展市政债券市场的必要性

发达国家市政债券市场发展的实践说明，市政债券为城市基础设施建设和经济发展起到了不可估量的作用，我国目前虽然在法律上不允许地方政府发债，但客观上已经形成了地方融资体系，而且产生了变相的市政债券融资行为，这说明，发展规范的我国市政债券市场不仅是必要的，而且是迫切的。     

Longer-Term Economic Effects of College Selectivity and Control

This study uses a nationally representative sample of baccalaureate recipients—4 years after graduation—to assess the effects of college selectivity and control on earnings and indebtedness related to undergraduate education. After controlling for salient background, education, and labor market characteristics there is strong evidence of a substantial earnings return to college selectivity and control, which is consistent with the bulk of earlier work in this area. The impact of these factors on education-related debt is varied, with graduates from more selective private institutions continuing to bear the largest debt burden. Findings also suggest, however, that the enhanced earnings for graduates from selective private colleges are quickly offsetting the associated debt burden. Potentially problematic issues include a mix of high debt loads and sub-par labor market experiences for graduates from low selectivity private institutions—those that also serve a disproportionate number of nontraditional students.     

会计报告中人力资源会计核算初探

通过对资产负债表和损益表的解读分析，引入客户资产概念、构成，将人力资源会计的可行性和实用性纳入传统财务会计做了初步的尝试，以期带动人力资源会计理论的创新研究。     

Education’s big short: learning peonage in American universities

Some of the biggest debtors in the twenty-first century are not small business owners or first-time homeowners, but rather university students who take out massive debt in the belief that it is an investment in their future. Like housing loans before the Global Financial Crisis, student loan debt is today being packaged and re-packaged into exotic financial products called Student Loan Asset Backed Securities (SLABS). This article details the financialisation of higher education and the emergence of SLABS, primarily through a case study of Pine Capital, a wealth management company, that has successfully shorted the market. Using investment reports and Federal Reserve data from the USA, the article outlines the misaligned incentives and miscalculation of risk that allowed Pine Capital to profit. The article then argues that those who are shorting the education market reveal not only an investment opportunity but also a fundamental challenge to the commonplace thinking about education today: higher education is teaching future generations the practices of debt peonage, a key feature of financial capitalism.     

全球经济发展中的国际债务与我国应对方略

国际债务作为世界经济中的一个资金融通手段,在全球经济发展中起着重要作用。许多发展中国家曾因沉重的国际债务负担而陷入困境,几十年来国际上采取了很多措施解决国际债务问题。我国应加强自身防范措施,避免世界其他国家的冲击;妥善处理已借出外债,慎重考虑借出外债的风险;适度借入主权外债,合理调整主权外债结构;提高国内企业外债风险管理意识,降低外债风险;加强国家规范约束,保障我国外债的安全。     

企业外债融资问题刍议

在比较分析外债融资成本及企业借入外债的原因的基础上,阐释了企业外债风险及其风险管理之间的内在关联,并就规避外债风险提出对策建议.     

跳扩散模型下具有违约观察期的永久公司债券定价

基于无套利原理和结构化方法,在公司资产价值演化服从跳扩散模型下,建立了具有违约观察期的永久公司债券、股票价值和公司总价值的定价数学模型,通过微分方程方法获得了永久公司债券、股票价值和公司总价值的定价表达式和最佳违约边界的表达式。