电子商务环境下的网上支付模式及存在的问题

本文提出了电子商务环境下网上支付的两种主要模式，即网上银行模式和第三方支付平台模式，分析了网上支付中存在的主要问题，并提出了相应的对策。     

刍议我国个人住房公积金制度的完善与创新

通过分析现行住房公积金制度存在的问题，提出了完善和创新个人住房公积金制度的对策，即归集阶段实行收入分段式制度，由住房基金管理中心直接承办贷款业务，金融机构发放贷款时，采取灵活多样的还款方式，旨在为政府宏观决策提出合理化建议。     

交叉型综合分类个人所得税制的构建——基于公平的视角

阐述了交叉型综合分类个人所得税制的构想,对交叉型综合分类个人所得税制进行初步设计,提出了我国个人所得税制应按照主要体现收入再分配的政策目标来完善,选择交叉型综合分类个人所得税制模式——在分类所得税制的基础上衔接综合所得税制,对年所得在规定数额12万元以上应当自行申报的纳税人,年终汇算清缴、多退少补。     

不同国家森林生态效益的补偿方案研究

文章分析了中国和其他国家森林生态效益的补偿方案及其特点,比较了不同森林生态效益补偿方案的优缺点。他国森林生态效益补偿的成功经验对中国森林生态效益补偿政策的改进和完善具有很好的借鉴作用。     

双复合 Poisson 风险模型总红利现值的研究

对常数红利边界策略下保费收入为复合 Poisson 过程的风险模型进行研究,得到了直至破产时总红利现值的矩母函数满足的积分—微分方程和边界条件,并由此推导出总红利现值的 n 阶原点矩和均值满足的积分方程和边界条件,以及在保费额及理赔额均服从指数分布下的具体表达式。     

一种有效防范广告发布商欺诈行为的策略

由于信息的不对称,广告主无法预知广告发布商的优劣性,欺诈广告发布商借机混入关键词广告市场,并通过实施欺诈行为骗取广告收入,极大地损害了广告主的利益.针对这日益严重的关键词广告欺诈问题,文章从延期支付这一新思路对其进行研究.基于广告主企业如何补偿延期支付带给优质广告发布商的风险问题,建立延期支付补偿模型;基于广告主识别欺诈广告发布商所需时间服从指数分布的假设,并构建了识别概率模型.模型求解和数值算例表明：延期支付策略可以在剔除欺诈广告发布商的同时,实现广告主和优质广告发布商收益的增加.     

Scaling up of Sustainable Land Management in the Western People's Republic of China: Evaluation of a 10‐Year Partnership

The People's Republic of China‐Global Environment Facility Partnership to Combat Land Degradation in Dryland Ecosystems promotes an integrated ecosystem management (IEM) approach to restore, sustain and enhance the productive capacity of dryland ecosystems. This paper provides an analysis and synthesis of the funding strategies, methods and approaches that have been applied and tested under the Partnership to pilot and scale up IEM and sustainable land management (SLM) practices in the western People's Republic of China under its first 10 years. On the basis of a mix of methods using literature reviews, data collection at selected pilot sites through household questionnaire surveys, stakeholder workshops and field sampling, the following lessons were generated: (i) mainstreaming of IEM into relevant policy and development frameworks has been the most effective way of mobilizing funding for scaling up of SLM; (ii) SLM best practices need to be combined with economic incentives for land users, and pilot demonstrations of SLM need to be integrated into larger investment programmes to achieve impacts and economies of scale; (iii) market‐based approaches to scaling up of SLM, such as payment for ecosystem services and public–private partnerships, have a role to play, but cost–benefit analysis need to be better integrated into payment schemes; (iv) the economic benefits of carbon sequestration are too low to fund eco‐compensation schemes on their own but can provide supplementary funding; and (v) land degradation and SLM monitoring and assessment systems should be multiscale to support decision‐making on SLM and to monitor impact from the local to the national level. Copyright © 2014 Asian Development Bank     

Ethical Dimensions of Payment for Forest Environmental Services

The market-based incentive mechanism of payments for forest environmental services （PFES） seeks to capture part of the benefits derived from forest environmental services and channels them to forest resource owners/managers who generate these services, thus increases their incentives to conserve and manage forest resources. This paper examines some of the most important ethical issues entailed by PFES mechanism. The analysis shows that PFES may not always benefit the poor due to the comparative disadvantages of the poor and the complicated characteristics of forest ecosystem services. It is important and urgent to take ethical dimensions into account in the PFES approaches and design and develop the propoor payment mechanism in order to achieve the two objectives of forest conservation and economic development.     

行政事业单位会计集中核算的利与弊

会计集中核算,有利于财政资金的集中管理与监督,有利于规范会计行为和提高财政资金的使用效率。应弥补会计中心工作模式缺陷,解决收支分账管理和会计中心功能不全的问题,搞好会计中心与财政部门之间的对接。     

工程监理模式及费用支付方式的探讨

分析目前我国工程监理行业主要存在的问题,以及国内外建筑市场环境中存在的对工程监理行业的挑战和机遇。根据竞争优势理论,提出如果我国工程监理行业要获得核心竞争力,在国际竞争市场上能够更好的生存和发展,就必须改革现有的工程监理模式。本文还对监理费施行政府支付方式进行探讨,提出政府支付办法可解决目前监理费用支付不合理的状况,实行监理费政府支付办法对完善我国的建设市场,促进我国的经济建设都会产生深远的影响。