Study on Redundancy Payments System

关于经济补偿金，本文主要讨论了三个问题。一是经济补偿金制度应有的价值取向，二是我国是否应该保留经济补偿金制度，三是如何保留经济补偿金制度。前言，主要介绍了本文选题的初衷，采用的研究方法，主要研究了哪些问题，以及选题的研究意义。第一章我国经济补偿金制度的价值取向，介绍了我国现行劳动法和相关法律规定中关于“经济补偿金”的立法状况，概括总结了学界关于劳动法中“经济补偿金”制度价值取向的理论观点。第二章经济补偿金制度的价值取向辨析，论证了经济补偿金制度的价值取向系对劳动者失业的一种补偿。第三章经济补偿金制度的存与废，从每位失业者获得失业保险给付的可能、国有企业改革过程中下岗职工的安置两方面论证了在我国...This article mainly discusses three problems about redundancy payments. The first one is the value orientation of Redundancy Payments System, the second one is whether or not China should keep it’s Redundancy Payments System and the third one is how to keep the Redundancy Payments System. The preface introduces the purposes of selecting this topic of the article, the approaches of study, the ma...学位：法学硕士院系专业：法学院法律系_民商法学(含劳动法学、社会保障法学)学号：20020802

Chinese style decentralization, Spatial urbanization and population urbanization

进入21世纪以来，空间城市化速度快于人口城市化是中国城市化进程的总趋势，这也是我国城市化遇到的突出问题。究其原因，人口城市化和空间城市化对地方政府而言有着截然不同的经济影响。在中国式分权的背景下，面对地区之间的经济增长竞争和财政自给压力，积极扩张城市空间、消极应对人口城市化成为中国地方政府的普遍选择。 本文认为，经济分权与政治集权的有机融合，是理解中国式分权的关键。1994年分税制改革的实施，扭转了“分灶吃饭”财政体制的过度分权倾向，也造成了地方政府普遍的财政收入缺口。面对分税制带来的资金约束，地方政府逐步形成了以土地融资为核心的空间城市化建设模式，形成了土地价格和房产价格不断高企的自维持需...Since the 21th Century, the general trend of the process of urbanization in China is that the speed of spatial urbanization is faster than population urbanization, which is also a prominent problem of urbanization in China. The reason is that population urbanization and spatial urbanization possess distinct economic effect on local government. In the context of Chinese-style decentralization, faci...学位：税务硕士院系专业：经济学院_税务硕士学号：1552013115191

Outlook of China's WTO Accession on the World Economy

本文应用 GTAP模型模拟了中国加入 WTO对世界经济的影响前景。模拟结果表明 :如果中国等国家和地区能加入 WTO,将会使本国和全世界福利显著增加。我们的模拟结果还说明 ,如果北美和欧洲不对本国的农业部门进行改革 ,他们的收益将会大打折扣。In paper, the GTAP model is employed to simulate the effect of WTO accession by China on the world economy. The results show that if WTO accession leads to as much as trade liberalization as we have assumed in the simulation, it would bring a substantial welfare benefit to the world economy. The bulk of the benefit goes to the accession economies themselves, but many other economies also benefit.国家自然科学基金!资助项目(79800019

THE INCENTIVE MECHANISM of CHINA’S EXPORTS GROWTH(Ⅱ) —EMPIRICAL ANALYSIS

应用已建立的出口模型对中国改革开放以来（1978- 1996）的出口增长趋势进行了实证分析.在运用 HSIAO 程序选出最优解释变量的基础上；应用协整方法检验变量间的长期稳定关系，即协整关系；进而建立用来描述中国出口增长由短期波动向长期均衡调整的动态过程的误差修正模型.实证分析结果表明，所有解释变量的估计系数具有我们建模时设定的符号；并且变量之间存在唯一的长期稳定关系.短期动态模型不仅具有令人满意的拟合效果，而且具有结构稳定性.In order to apply the model built to analysis the trend in exports of China in the reform period(1978 to 1996), the Hsiao procedure is used to choose optical macroeconomic variables,which are constructed by the theoretical model.Based on integration and Johansen Juselius cointegration test findings,this paper constructs an error correction model(ECM),which describes the mechanism of adjustment to long term equilibrium.It is found that exists a unique longrun relationship among the varibales included in the model over the period 1978 to 1996,and that all parameters estimated are of the expected sign.The error correction model not only fits the actual well,but also maintains overall stability.国家自然科学基

An Analysis on the Determinants of China's Exports Growth

本文首次根据理性微观经济主体的效用函数最大化原理建立出口增长模型 ,并运用误差修正程序 (而不是前人所使用的简单存量调整机制 )进行实证分析 ,结果表明中国出口品在国际市场定价过低已严重地制约了中国出口的持续增长 ,贸易汇率与出口之间存在着协整关系 ,外部冲击对中国出口增长有显著影响。This paper develops an export growth model to analyze the determinants of exports growth in China. The model is derived from the maximization of objective functions by rational agents, a less stringent and more general process is used based on an error correction procedure.In this paper we establish the properties of the time series prior to testing for cointegration. We then use the framework of error correction modeling in the analysis to determine the factors influencing export growth in China.国家自然科学基金资助项目!(7980 0 0 1 9

The Mechanism of Stability and Dynamic Process of RMB Exchange Rate (Ⅲ) ——the Exchange Rate Target Zone Model

基于kTugM An 的汇率目标区域理论和中国现行的外汇管理体制及汇率制度的基本特点，应用人工神经网络技术对1994 年1 月- 1997 年3 月的月度数据，建立人民币汇率的非线性模型：目标区域模型；并运用所建立的模型对1997 年4 月- 9 月的人民币汇率走势进行预测.结果表明该模型具有令人满意的拟合与预测能力.基于目标区域模型在中国的适用性，应用该模型的平滑过渡条件，求出中国外汇储备的最佳上限（1577.5 亿美元）.在确定出人民币汇率的目标区域的基础上，提出应适度贬值人民币的政策建议，并阐述实行这一举措的可行性和必要性.Based on the Krugman target zone model and foreign exchange control and manage floating system of China, this paper employs an artificial neural networks to construct a non\|linear model of RMB exchange rate, i.e., the exchange rate target zone model.The monthly data for the period form January 1994 to March 1997 are used for modeling and the following six months in 1997 for forecast.The results show that the model fits the actual well and has good forecast power.Based on RMB exchange rate target zone model, the optimal upper limit of foreign reserves size of China is resolved as well by making use of the model’s “smooth pasting” condition.国家自然科学基

The Mechanism of Stability and Dynamic Process of RMB Exchange Rate (Ⅱ) Empirical Analysis

首先应用协整方法检验人民币汇率、外汇储备、进出口及国际外汇市场的汇率（日元对美元的双边汇率）变化的可积性和变量之间的协整关系，进而建立用来描述人民币汇率由短期波动向长期均衡非线性调整的动态过程的误差修正模型.实证分析结果表明，模型的所有估计系数具有我们建模时设定的符号；并且人民币汇率、外汇储备及美元/日元汇率之间存在唯一的长期稳定关系，即协整关系；短期预测模型不仅具有令人满意的拟合效果和预测能力，而且具有结构稳定性Based on integration and Johansen Juselius cointegration test findings, this paper constructs an error correction model(ECM), which describes non linear adjustment process of renminbi(RMB) against the U.S dollar bilateral exchange rate to long term equilibrium under new exchange rate arrangement in China.The empirical analysis results suggest that all parameters estimated are of the expected sign, and that the single long run relationship exists estimated are of the expected sign, and that the single long run relationship exits among RMB against US$ exchange rate, foreign exchange reserves, and changes in international foreign exchange markets, e.g., Japanese Yen against the U.S.dollar bilateral exchange rate.The ECM model shows that non linear dynamic adjustment process of RMB against the U.S.dollar exchange rate maintains stable and significant relationships to foreign exchange reserves, imports, and Japanese Yen against the U.S.dollar bilateral exchange rate.国家自然科学基

The Mechanism of Stability and Dynamic Process of RMB Exchange Rate(Ⅰ) Modelling

根据现阶段我国外汇管理体制和汇率政策的基本特征，应用汇率经济学理论与系统分析方法，探讨国内外汇市场供求变化的经济学原理，力图揭示汇率稳定与外汇储备变化的内在机制.在描述外汇储备变化与进出口及外资净流入之间关系的基础上，以汇率预期为中间变量，研究人民币汇率与外资净流入及国际外汇市场的汇率走势之间的内在联系，进而建立人民币汇率的实证分析模型.This paper attempts to construct a theoretical model that can be used to investigate the mechanism of stability and dynamic process of RMB exchange rate in China.Considering foreign exchange control and managed floation rate system of China, which has been maintained since January 1,1994, this paper gives an economic analysis on changes in supply and demand in the national foreign market, using exchange rate economics theory and systematic method.Especially, it is detected that is the relation between exchange rate stability and changes in foreign exchange reserves in this study.Based on structural equation, which could be used to reflect changes in foreign exchange reserves in order to stabilize RMB against the U.S.dollar bilateral exchange rate by taking into account net capital inflow, inports and exports, and exchange rate expectation as well, the model is built and discussed.国家自然科学基

An Analysis on the Determinants of RMB Exchange Rate

根据现阶段我国的实际经济背景和管理浮动汇率制度的特点，运用系统分析方法，通过对人民币汇率决定机制的分析，建立了人民币汇率决定模型.根据所建立的模型，得出如下结论：人民币对美元汇率的变化率是由西方主要货币对美元汇率的变化率、商品的相对价格的变化率、国内外利率差、外债余额对收入比率的变化率及国内货币供应量的变化率共同决定的.实证分析表明本文所建立的模型能反映现阶段人民币汇率的客观实际.In this paper, the mechanism of RMB exchange rate determination is studied by using the method of system analysis in the background of China's economics and the characteristics of managed floating rate system.The models of RMB exchange rate determination are skillfully constructed.According to these models, it is concluded that the change in RMB vs.dollar exchange rate will depend on the change in the main currency vs.dollar exchange rates, the relative prices of traded goods, the foreign debt to total income ratios, the money supply as well as on these differential in real interest rates.Empirical results reported in this study suggest that these models can explain the variations of the RMB vs.US.dollar exchange rate at present.国家自然科学基

A Study on Goodwill Accounting Based on the Corporate Competence Theory

在一个多世纪的时间里，商誉问题一直是会计研究领域内极具魅力的主题之一。如今，随着企业的价值创造过程日益依赖于无形资源，随着企业并购市场的日趋扩大，人们对于商誉这个超越了具体产品和服务、提升了企业整体价值的战略性资产日益重视，也更加渴求有关它的高质量会计信息。有关商誉的论述浩如烟海，然而，人们对于商誉的许多问题仍争辩激烈，莫衷一是。本文依据战略管理领域内迅速发展的一种理论——“企业能力论”来对商誉作一系统的研究，希望通过相关学科知识的引入来为商誉研究的发展作出一些贡献。 本文分为八章来进行论述：第一章为引言。第二章进行了系统的文献回顾。第三章介绍了企业能力论，并提出了资源和能力基础的商誉定义，...Since the beginning of last century, goodwill has been an extremely attractive topic in accounting. Nowadays, with the corporate value creation process depending more on intangible resources, and the acquisition and merger market growing dramatically, people pay more attention to goodwill, which overtakes specific product and service and adds to the whole corporate value. Also, people desire for m...学位：管理学硕士院系专业：管理学院会计系_会计学学号：2005130118