发展小城镇建设促进我国农村经济发展

小城镇以其特有的功能和作用在我国农村经济发展中占有重要地位.改革开放以来,我国农村的小城镇建设取得了巨大的成就,但也存在着很多问题,如规模较小、布局不合理、社会保障体系不完善、缺乏必要的产业支撑等.从小城镇的概念、功能和作用入手,对我国农村在小城镇发展过程中存在的诸多问题进行分析,并提出相应的对策.     

兼顾食品安全和农民增收完善农产品市场体系

以农产品市场体系的基本结构为基础,分析了农产品市场体系与食品安全和农民增收之间的关系;介绍了中国农产品市场发展已经取得的成就和现存问题;最后提出了兼顾食品安全和农民增收完善农产品市场体系的措施:优化农产品市场体系的基础条件,培育不同层次不同规模的农产品交易场所,建立各农产品交易场所的有机连接,完善农产品物流配送体系,加强科技投入,政府适时、适地进行宏观调控,等等。     

吉林省农村居民消费与收入的关系分析和政策建议

消费是国民经济的重要组成部分.为此,通过对吉林省1985～2005年农村居民消费支出与农村收入的关系进行协整检验并建立误差修正模型,验证了两者之间存在的长期协整关系和短期修正关系.同时,根据分析的结果给出了提高吉林省居民消费水平的相关政策建议.     

浅析我国上市公司的财务治理

我国的上市公司正处在资本市场尚待完善的时期,有着其自身特殊的制度背景。资本市场上上市公司造假、股市操纵、恶性欺诈事件屡禁不止,极大的挫伤了投资者的信心。利益相关者的利益不能得到有效的保护。由此反映出我国上市公司的公司治理中存在一系列的问题,而财务治理是公司治理的核心,因此,本文试图对我国上市公司的财务治理问题进行分析研究。     

商品林企业有关会计问题研究

本文结合林木资源生产及资金运作特点 ,探讨了在商品林生产采取企业式经营、核算的前提下 ,商品林企业林木资源资产、收入、成本、费用的确认及计量问题。     

Productivity and profitability of multistrata organic versus conventional coffee farms in Costa Rica

In areas where traditional multistrata coffee systems have been transformed to systems with patchy or no shade at all, often dependent on high chemical inputs, ecological and socioeconomic degradation has become an increasing issue. During the 1990s, rising environmental and health concerns have promoted the interest in organic production systems and their environmental services for natural resource conservation. This study compared productivity, profitability, producer-defined constraints, and goals and research priorities between ten individually paired organic and conventional coffee farms in Costa Rica. Although five of the organic farms matched or exceeded the production of their conventional counterparts, the three-year mean yield of the organic farms as a group was 22% lower than that of the conventional farms. However, excluding organic certification costs, mean variable costs and net income (NI) were similar for both groups, mainly because organic price premiums received by the farmers compensated for lower yields. If current organic certification costs are included, the price premiums paid to organic producers would have to increase to 38% in order to equal the NI from conventional coffee. Conventional farmers indentified low and unstable prices as the main constraints to sustained production and stated further intensification of production as their main goal. In contrast, the key issues for future development of the organic group centered on farm diversification, agroecological self-sufficiency, and agronomic practices that permit organic farm management. This revised version was published online in June 2006 with corrections to the Cover Date.     

Technical efficiency in the spice based agroforestry sector in Matale district, Sri Lanka

Spices constitute an important sub-sector of the economy of Sri Lanka. Most perennial spices are cultivated in agroforestry types of farming systems. A field survey was conducted covering 127 agroforestry farmers in six divisional secretariats in Matale district during the period of October to December 2002. Technical efficiency of spice based agroforestry systems was estimated in order to identify the potential increase in production without incurring additional costs for farm inputs. The factors affecting technical efficiency and constraints and potential of the agroforestry system were also investigated. According to a stochastic frontier production function using a Cobb–Douglas model, hired labour, organic fertilizer, inorganic fertilizer, land size, and soil conservation measures showed significant positive effects on the agroforestry production. The mean technical efficiency of the spice based agroforestry systems was 84.32%. According to the inefficiency model the efficiency increased significantly as a result of farm visits by extension officers, participation in farmer training, less sloping lands, more experience, and higher diversity of the agroforestry system. Technical efficiency decreased, however, with higher education level of the farmer and with higher off-farm income. Unsustainability of the agroforestry system is seen as a result of a␣range of constraints related to productivity, market, technology and institutions.     

农户家庭经营问题研究——对邢台县浆水镇农户抽样调查材料的分析

本文应用数理统计方法对邢台县浆水镇9村265户样本资料进行了系统分析。指出农户家庭经营是我国农村普遍存在的基本经营形式。这一新生事物完全适应现阶段农村生产力发展水平,其收入已成为农民收入的主要来源。近年来,农民收入虽有大幅度提高,但水平仍然很低,农户间收入差距也在不断扩大,山区农村经济仍在一个低水平上运行。本文还对影响农民收入水平的相关因素和农户收支结构进行了分析,并有针对性地提出改善家庭经营管理的建议。最后,对加强农户家庭经营方面的研究与领导也提出具体意见。     

论经济可持续发展战略下的金融稳定

文章指出金融是否稳定决定了经济可持续发展能否实现,阐释了金融稳定与经济可持续发展的辩证关系,分析了我国当前金融不稳定因素,提出了旨在促进经济可持续发展的维护金融稳定的措施。     

现代企业制度和财务管理模式

本文根据现代企业固有的性质和特点,对我国企业现行的会计管理模式以三个方面进行不详尽的探讨。