浅谈金融手段助力找矿突破新路径——以四川容大黄金股份有限公司为例

中国大量地勘单位拥有优质的探矿权、采矿权资源,但依然难以吸引社会资金进入地质找矿工作,启动的新一轮找矿突破战略行动,最核心问题是经费不足,如何通过资本市场融资,四川容大黄金股份有限公司（以下称四川黄金）做了有益探索。本文旨在探讨地勘单位如何利用资本市场扩容红利,将核心资产矿业权转换为资本进入市场,通过权益市场进行直接融资,为后续地质找矿和矿业开发提供融资支持,为地勘单位在资本市场上的融资和运营提供借鉴和参考。本文采用案例剖析研究方法,以四川省地质勘查局区域地质调查队下属四川黄金为例,分析其适时引入战略投资者,推进改制转型,成功在深圳证券交易所上市融资的过程,总结其对中国地勘单位转型发展的示范作用。通过对四川黄金的发展过程进行解剖分析,金融思维对于推动地勘单位改革具有重要意义,通过四川黄金经验总结,认为上市融资是地勘单位转型的重要方向,基于股权管理的现代企业制度建设、基于产权保障和投资人保护的法律体系建设是关键,这对于实现新一轮找矿战略行动落地具有重要意义。     

建筑市场的变化趋势及经营策略

一、新趋势（一）建筑市场放量增长。投资多元化发展。在固定资产投资上,呈现主体多元化、资金多渠道等特征。投资主体多元化,是指在国有经济比重将出现持续下降的情况下,民间投资逐渐成为社会投资增长的重要来源。我国经济快速发展,外资成为我国固定资产投资的一个重要投资主体。投资多渠道是指我国实体经济领域里由国家单一投资转变为由国家财政、银行贷款、证券集资以及部门、地方和企事业单位等多渠道融资。随着这些特征的出现,施工企业参与市场竞争的模式随之改变,出现了BT模式,即融资＋建造＋移交;BOT模式,即融资＋建造＋运行＋移交;BOOT模式,即融资＋建造＋占有＋运行＋移交。     

地勘单位事企分体运行与管理

地勘单位是我国特殊时期产生的国有事业单位,其是在计划经济时代形成的财政全供事业单位,该单位曾经在我国计划经济时期起到了至关重要的作用。然而,随着我国市场经济的不断完善,我国日益重视对事业单位的企业化改革等原因,使得地勘企业面临着极大的挑战。如何对地勘单位进行改革,使其在新时期可以更好地发挥自己的作用已经成为了必须要思考的问题。本文就对地勘单位事企分体运行与管理的问题进行分析,并提出相应的改革措施。     

中外合作办学特色化多元融资模式的探索性研究

较之我国公、私立高等院校,中外合作办学机构的融资多元化程度相对较低。文章基于对中美双方公、私立院校经费收入情况的对比,在总结我国公、民办高校资金来源的基础上,参考美国高校在融资多元化方面的经验,结合国内中外合作办学的情况,从"争取外援,谋求政府和社会慷慨资助","内部挖潜,寻求单位员工资金支持"和"面向市场,吸引社会和个人投资"三个宏观层面,以及"政府财政资助"、"社会捐赠"、"内部集资"、"组建股份制实体"、"科技转化"、"融资租赁"、"资产证券化"和"教育债券"八个微观层面着手,探索中外合作办学特色化多元融资模式,寻求可持续发展的途径。     

内部控制缺陷披露、市场反应与融资成本

已有的研究成果对于内部控制缺陷披露、市场反应与融资成本的关系进行了研究,本文则是从企业降低融资成本的视角出发,探究内部控制缺陷披露及时性、内部控制缺陷披露方式的多元化,对于稳定市场反应的效果进行分析,进而达到降低企业融资成本的目的。研究结果表明,内部控制缺陷披露及时性、内部控制缺陷披露方式的多元化与市场反应呈正相关,在其他条件不变的情况下,随着内部控制缺陷披露及时性、内部控制缺陷披露方式的多元化的提高,市场反应与融资成本的负相关性会得到弱化,即内部控制缺陷披露及时性、内部控制缺陷披露方式的多元化的提高,达到了稳定市场反应,降低融资成本的目的。     

资管新规背景下地方政府融资模式创新探讨

自从资管新规出台以后,地方政府融资现象成为被关注的重点问题。本文通过对地方政府融资期间的特征以及现状分析,涉及资管新规,在该项规定落实的背景下,我国地方政府融资模式有了明显改变,以往银行信贷和产业基金等传统方式受到一定程度的约束。基于此,我国必须严格规范地方政府融资行为,结合实际情况创建完善的地方政府融资体系,具体涉及资产证券化以及PPP等,可以从多元化融资渠道入手,提供合理的公共产品,以此降低区域政府财政方面的压力,实现经济效益的提高。     

地质调查项目财务核算及管理

新常态下,地勘单位全面参与市场竞争是不可逆转的趋势。地勘单位必须加强项目财务管理,增强地勘单位的市场竞争力,才能获得生存和发展。地质调查项目是地勘单位的业务主体。目前,地质调查项目存在经费预算编制不合理、项目成本控制意识淡薄等问题。本文在详细调研的基础上,结合工作实践,认为通过优化预算、完善内部控制、规范重点费用的支出,可以达到加强项目成本管控、提高地勘经费使用效率和单位内部管理水平的目的、使地勘单位尽快适应新形势下财务管理的要求。     

统计数据质量对地勘单位统计工作的影响

近年来,随着我国地勘工作的不断改革,地勘单位的数据统计工作作为现代企业的经营管理中必须可少的重要环节,是提高现代地勘单位的管理、进行科学决策的基础。随着全球经济一体化进程的加快,地勘单位也走出了传统的计划经济的环境,向着市场经济为主体的方向发展。改革的不断深入为地勘单位的数据统计带来了新的挑战与机遇。本文将以目前地勘单位数据统计质量中存在的困难及问题着手,将讨论的重点放在如何在新形势下做好地勘单位的统计数据工作。     

关于城市基础设施项目工程管理中多元化融资方式的浅析

本文通过对PPP、保险资金引入等城市基础设施项目建设融资方式的运用分析,在传统城市基础设施建设融资方面打破原有瓶颈,为城市基础设施融资建设提供了多元化的融资渠道。     

关于以地勘单位绩效考核促进地勘单位发展

业绩考核在地勘单位中的地位越来越重要，地勘单位绩效考核已经逐渐的被越来越多的人所关注，其已经成为地勘单位财务管理和人力资源管理的重点。绩效考核已经成为一个经济体系中的核心的问题，同时也是企业管理系统控制中重要的组成部分，提升地勘单位业绩考核能够促进地勘单位绩效管理单位管理水平的提升，使地勘单位能够在竞争日益激烈的市场竞争中得到更好的发展。     

山西省工程勘察设计单位改企转制的几点思考

阐述了工程勘察设计单位改企转制的重要性 ,借鉴冀、鲁、苏三省的成功经验 ,结合山西省实际 ,提出了山西省工程勘察设计单位改企转制的一些建议     

关于现代人力资本的思考

论述了人力资本的含义,重点对晋商的"身股制"进行了介绍,结合晋商"身股制"对现代人力资本进行了探讨,阐明了要使人力资本充分有效地发挥作用,需要有严格的制约机制和激励机制配合,才能最终实现"人尽其才"的理想境界.     

社区体育公园的健康公平性及其空间要素研究——以重庆中心城区为例

社区体育公园建设作为高密度城市促进社区健康环境的重要抓手在全国广泛实施,其空间分配的公平性是当下的焦点议题。以重庆中心城区为例,结合建成质量评价与相关性分析,将空间特征与社会经济等要素引入社区户外康体空间的健康公平性研究,初步评价与分析了利用边角地营建的社区体育公园在空间可达、场地共享及配置标准3类关键空间要素上的健康公平性表征与影响机制,研究发现：1）社区体育公园的综合建成质量与配置标准指标呈现出较为明显的、与居民经济水平相联系的异化趋势;2）空间可达与场地共享指标没有表征出显著的空间分异,但需要注意街道网络、社区环境等空间要素对场地康体服务能力与健康公平性的适应与制约。以此为基础在资源分配、健康设计、精细治理等方面对存量更新阶段的社区体育公园及类似康体空间的营建与优化提出建议,为人本导向下的社区户外康体空间规划等领域提供理论借鉴。     

Housing Equity Withdrawal in Australia: Prevalence,Patterns and Motivations in Mid-to-late Life

In an era of population ageing, the primary home is increasingly viewed as a personal resource that can perform a pension role in retirement. This article assesses the extent to which Australians aged 45 years and over withdraw housing equity through in situ mortgage equity withdrawal (MEW), downsizing and selling up. We find that the incidence of housing equity withdrawal has increased over the last decade despite a global financial crisis. MEW is the dominant form of equity release among those under pension age, while downsizing or selling up is more frequent among those above pension age. Downsizing and selling up are more likely to be prompted by adverse life events than MEW. Selling up is typically an option of last resort. Our findings offer insights into important debates around homeownership societies and the welfare role performed by owner-occupied housing in mid-to-late life.     

计算机存货管理系统及其通用化分析

本文就存货管理系统在会计信息系统中的地位,存货管理系统开发的必要性方面进行了分析,着重对存货管理系统的通用化进行了探讨。     

Unequal access to energy efficiency in US multifamily rental housing: opportunities to improve

The energy efficiency of US multifamily rental housing is compared with other housing types. A real and growing energy efficiency gap is documented, particularly for lower income households. Findings are based on data from the 2005 and 2009 US Residential Energy Consumption Survey (RECS). Individual energy efficiency features related to HVAC (heating, ventilation and cooling) systems, appliances, and the building envelope are analysed along with weighted and unweighted total energy efficiency indices. Multifamily units occupied by low income renters had 4.1 fewer energy efficiency features in 2005 and 4.7 fewer in 2009 compared with other households. If the number of efficiency features was on par with other housing, the savings could be in the range of US$200–400 per year for most lower-income renters in multifamily buildings. There is an astonishing lack of information on how efficiency retrofits would affect property (real estate) metrics such as cash flow and value. Available evidence suggests that millions of US properties could be good retrofit investment opportunities. Better efficiency would allow renters to increase spending on food, healthcare and other essentials. This is not only an economic issue: it has implications for household health, social equity and environmental problems tied to energy consumption.     

There’s always the river: social and environmental equity in rapidly urbanising landscapes in India

In the pursuit of sustainable and liveable cities, Indian built environment practitioners and policy-makers are understandably focused on aspects of infrastructure, sanitation and health, given the significant urban problems of pollution and environmental degradation. However, there is limited empirical examination of Indian towns and cities as changing urban landscapes. To explore this, the paper examines the rivers in two rapidly urbanising Indian cities. It calls on interviews with practitioners, residents and users in Madurai and Ahmedabad, focusing on access and use of the river to explore social and environmental equity. The findings suggest that free, public and safe access to the rivers have reduced over time in both cities, for different reasons. Perceived environmental quality of both rivers has also worsened and the associated cultural meanings, held by riparian users, have changed. We suggest that urban river infrastructure should be reconceptualised to explore the feasibility and acceptability of a more holistic approach to understanding Indian riparian urban landscapes.     

Channels from Housing Wealth to Consumption

This paper uses micro-data from two national panel surveys to analyze the flow of wealth from residential property onto households' balance sheets, where it is available for discretionary spending. The examples are Australia and the UK—two of the world's most entrenched nations of owner occupation, both with relatively complete mortgage markets. We focus on the early 2000s, which set the scene for an unprecedented wave of housing equity withdrawal. We consider equity released through sales and through additional borrowing. The findings show that equity extraction overall is not only (or even) a function of higher incomes, greater wealth, and older age; rather it occurs across the life course and is linked to pressing spending needs. We draw attention in particular to the growing social and economic significance of in situ equity borrowing—a practice whose financial buffering effects may form a short-lived prelude, rather than a sustainable alternative, to trading on or selling up.     

Community action and urban sustainability: Hope for the millennium?

The world's cities are beset by environmental and social problems in the wake of powerful forces of globalisation. This paper shows how some local communities are devising means of resistance and strategies for making their cities more sustainable. Their tactics include direct action and campaigns to restrict car access, improve public transport and provide more affordable housing.     

Whiteness and Urban Planning

Abstract

Problem, research strategy, and findings: The ability of planning to address America’s urban problems of inequality, crime, housing, education, and segregation is hampered by a relative neglect of Whiteness and its role in shaping urban outcomes. We offer a justification for centering Whiteness within urban planning scholarship and practice that would examine its role shaping and perpetuating regional and racial injustices in the American city. The focus of planners, scholars, and public discourse on the “dysfunctions” of communities of color, notably poverty, high levels of segregation, and isolation, diverts attention from the structural systems that produce and reproduce the advantages of affluent and White neighborhoods. Planners and planning scholars frequently invoke a “legacy of injustice” with regard to concentrated poverty and disadvantage but not in regard to neighborhoods of White affluence. One is segregated and problematized and the other is idealized.

Takeaway for practice: Planners and planning scholars need to understand the role of Whiteness, in particular White affluence, to assess the potential impacts of planning interventions. Doing so will inform a wider range of planning approaches to problems of racial and spatial equity.