财税政策对高科技产业发展的影响

财税政策对高新技术产业的发展起着至关重要的作用。本文分析了我国现行的高科技财税政策中存在的问题,借鉴了发达国家经验,对完善我国的科技税法体系和税收优惠政策方面提出了一些建议和设想。     

Commercialising the management and maintenance of trunk roads in the United Kingdom

Public funding of new infrastructure from money raised through taxes or borrowing has been questioned globally in recent years. One alternative solution has been to finance major capital projects through Build, Operate & Transfer (BOT) schemes. In the United Kingdom, the Private Finance Initiative (PFI) has become established as the procurement method of choice for many projects and services in central and local government. It is a natural development of other changes in government administration which have been introduced over the past few years. Projects delivered in this way enable government to become a buyer of services on behalf of the public rather than a direct provider of those services to the public, taking advantage of private sector management skills and resources in their delivery. The PFI has demonstrated its ability to deliver value for money solutions in projects across a range of capital-intensive public services, but the greatest success in delivering projects has been in the transport sector. This paper outlines how the British Government's Highways Agency has restructured and commercialised the management and maintenance of the strategic road network for which it is responsible, and how it has been at the forefront of developing successful privately financed projects. The paper explains the Agency's particular version of BOT – Design, Build, Finance and Operate (DBFO) projects. These projects are delivering new and improved road construction and maintenance, providing better services to users of the country's strategic road network and achieving significant value for money savings for taxpayers.     

A nationwide study of factors associated with household car ownership in China

Car ownership is growing very rapidly in China; whilst this is a reflection of sustained economic growth, it presents a major challenge to Chinese transport policymakers. The consequences of China's motorization also extend beyond the national borders, however, via mechanisms such as increased demand for new automobiles produced in North America and Europe and the global atmospheric concentration of greenhouse gases. Chinese cities are also experimenting with innovative transport policies to manage increasing car ownership, which in a number of cases go beyond the menu of policy options that have traditionally been considered in the West. Despite policy interest for these reasons, China's motorization process is poorly understood, in part due to a scarcity of relevant data.This paper contributes to the body of literature regarding this phenomenon by drawing on a unique data resource: the 2011 wave of the China Household Finance Survey (n = 8438 households). This is a disaggregate national-scale survey dataset developed to monitor economic conditions in China, though to the authors' knowledge the CHFS has not previously been employed to study patterns of car ownership.We report a set of three analyses, to identify factors associated with: 1) whether a household owns at least one car, 2) multiple car ownership, and 3) whether a household owns a new car. Amongst other empirical results, we find that living in a rural area is negatively associated with car ownership, net of confounding effects, and that within towns/cities poor accessibility (i.e. long travel time) to the town/city centre is also negatively associated with car ownership. These findings regarding spatial effects are contrary to typical findings in the West, where car ownership is generally lowest in urban centres.An earlier version of this study was presented at the 2017 Transportation Research Board conference.     

汽车金融公司在我国发展的障碍及对策研究

从汽车金融公司的概念和特征出发,通过法律上的规制、个人信用体系、人才资源、国内大型汽车公司设立汽车金融公司的意愿等方面分析汽车金融公司在我国发展的障碍,并针对障碍提出汽车金融公司应加强与商业银行和保险公司的合作,实施汽车金融服务人才培养与引进战略,银行和企业应构建资源共享的个人征信体系,大型汽车厂家应大力推进设立汽车金融公司的进程等对策。     

Automation方法在财务报表自动生成系统的应用

介绍了Office中Automation编程方法及其在项目中的应用,通过一个财务报表自动生成系统的应用实例进行了详细的分析说明。     

企业财务风险与防范

在经济全球化背景下,现代企业不仅要面对各种风险的挑战,而且要承担风险的直接责任。实践表明,经济全球化越加剧,市场竞争越激烈,企业面临的风险就越大,就越有必要加强企业风险管理。而企业财务风险管理作为企业风险管理的重要组成部分,其意义十分巨大。就企业财务风险的特征、分类、成因及防范措施和技术方法进行探讨。     

Financing urban transport projects in Europe

Transport demand in western Europe has risen steadily in recent years and the forecasts are that the unrestrained demand will continue to rise in the foreseeable future. This growth has put considerable pressure on the resources available to finance infrastructure investments and to fund what are seen as socially important social services. The recent developments in eastern Europe and the anticipated growth of the post-Communist states will put further strains on the fiscal ability of authorities in these countries to fund transport investments and operations. The outcome has been revisions in the way transport projects are funded. This paper, taking a very broad view of what constitutes a transport project, examines the specific nature of urban transport financing in Europe.     

MMAS in Fiji

This article is part of a special issue that provides insight into global conservation science by analyzing a 5-year, $12.5 million global marine conservation science and policy program. In this article, we summarize the development of the program in Fiji. In Fiji, the development of marine managed areas was based on the historical system of Qoli-qoli, moderated by the history of British colonialism, wherein local chiefs and villages controlled access to, and rules for the use of, nearshore marine environments.     

Lessons Learned from the Marine Management Area Science Program: Insights for Global Conservation Science Programs

Drawing on experiences from the four regions and the overall conduct of the Marine Management Area Science (MMAS) program, this concluding article highlights emergent cross-cutting themes that affected MMAS programs across the regions, summarizes the important conservation outcomes of the MMAS program, and then discusses lessons gained from the actual process of conducting the MMAS program. Based on these insights, particularly the last section, this article concludes with recommendations for other conservation programs, specifically those that are global in scope and are science-based with a specific intent to apply that science to conservation action.     

浅议实行国库集中支付对广西交通财务管理工作的影响

国库集中支付制度是财政资金支出改革的重大举措之一。文章结合广西交通财务管理工作实际,分析了实行国库集中支付对广西交通财务管理工作的意义和挑战,提出了加强广西交通财务管理工作的建议。