Exploring financial strategies: a multiobjective visual reference point approach

This paper presents a multiobjective financial planning model and a technique for characterizing its solutions through the visual exploration of the reference point space. The financial planning model includes two objectives: (1) to maximize the company's value and (2) to stabilize the company's capital structure. The model also considers other planning issues like the balance of funds, the stabilization of dividend payout over the years and some limitations on debt. A technique of visual exploration of the reference point space is proposed in order to characterize the non‐dominated (efficient) model solutions. The underlying idea is not simply to choose a plan or a strategy, but to learn, explore and classify different decision strategies, gaining insight into them according to the preferred model of the decision makers.     

加强高校基建财务管理提高投资效益

为提高高校基建资金投资的效益，力求做到所投资的建筑面积布局合理，使用功能完善，综合利用率高，从积极筹备资金、加强高校基建财务管理等方面，提出了加强高校基建财务管理的具体措施。     

Spectral Analysis as a Tool for Financial Policy: An Analysis of the Short-End of the British Term Structure

In this paper, we show how to derive the spectra and cross-spectra of economic time series from an underlying econometric or VAR model. This allows us to conduct a proper frequency analysis evaluation of economic and financial variables on a reduced sample of data, without it being ruled out by the large sample requirements of direct spectral estimation. We show, in particular, how this can be done for time-varying models and time-varying spectra. We use our techniques to show how the behaviour of British interest rates changed during and following the ERM crisis of 1992/3.     

论行为金融学理论在我国投资开放式基金中的应用

针对我国开放式基金存在的“赎回困惑”,应用行为金融学理论对投资者的赎回行为进行分析,找出了赎回困惑的原因,进而从充分认识投资者非理性行为来规避大面积的赎回现象发生。     

矿地产金融初论

本文从经济学角度认为资金是一种特殊资源，具有引导和配置它资源的作用，一定时期的金融制度决定着资金的运动，并从现代公司制度与金融市场的关系以及矿地产业自身的特点，论述了矿地产金融的客观必要性。认为发展矿地产金融的制约因素是矿地产经济的货币化问题，矿地产经济自身的发展以及矿地产金融市场的培育。最后通过对矿地产业与金融业发展客观要求的分析，认为：矿地产金融的主要形式应是证券化。     

谈施工企业财务会计如何应对“营改增”

通过分析当前"营改增"的形势,探讨了"营改增"带给施工企业财务会计工作的变化,并从税率、收入和税负确认、申报资料等方面进行了说明,同时给出了施工企业财务会计应用"营改增"税制的措施。     

Comparative performance of healthcare and transport PFI projects: Empirical study on the influence of key factors

Private Finance Initiative (PFI) has been used on many projects in the UK in the delivery of public services. Cost, time and risk performance in public projects was anticipated to be improved by the superior skills of the private sector. So far, there are limited empirical studies on the life cycle performance of PFI projects, especially performance comparison between different sectors. This study investigated and compared variations in costs, time, and client requirements tracking it through the strategic business case stage to the operational phase in healthcare and transport sectors. It explored the influence of sector-specific factors, project size and maturity of the PFI on these variations. It used documentary analysis of full business cases of five PFI projects and a questionnaire survey of 44 PFI projects in the UK. The findings reveal that there are still considerable cost and time overruns and requirement changes in PFI projects in both sectors over the development of the project and its early use. The health sector was better than the transport sector for time overruns but was worse on costs. Smaller-value projects outperformed larger projects on cost variations but underperformed on time.     

教育财会信息化自主可控安全技术及应用

随着教育财会信息化的进展,原来内部使用的信息系统已开始服务化、网络化,其安全性已成为存在的主要问题.对教育财会服务化的安全风险进行实例分析,提出了一套教育财会安全体系框架,可满足国家信息安全等级保护制度所要求的安全目标,并在此基础上参考当前信息安全自主可控的迫切需求,提出了对于整个安全体系框架的自主安全可控化方法,并给出了进一步发展的方向.     

推动我国生产性互联网服务业发展的财税政策研究

全球经济危机过后,国家出台长期发展规划强调大力发展生产性服务业与互联网服务业,实现我国产业结构转型升级与培育经济发展增长点的突破。生产性互联网服务业作为信息产业中关键领域,现已出台一系列相关财税政策扶持企业成长发展。首先梳理了现有相关财税政策的整体情况,在此基础上深入分析目前财税政策体系的具体特征与存在的主要问题,并提出促进我国生产性互联网服务业发展的财税政策建议。     

建筑施工企业负债筹资财务风险分析

根据目前建筑施工企业负债融资的现状,分析了其产生原因,并通过全面分析施工企业筹资风险的来源及负债经营的利弊,就如何防范负债筹资的财务风险提出了对策,以期提高企业经营效益,增强市场竞争力。