The research on the Leading Group mechanism in local governance ——Taking Xiamen Muck Leading Group as an example

领导小组一般作为一种议事协调机构和临时机构（或称非常设机构）广泛存在于中国各级党政机关中，是我国条块分割体制下的必然选择，具有中国政治特色。相较于政府常设部门，领导小组具有突出的灵活性和协调性。当前，在地方治理的背景下，重新审视领导小组，把它看作是地方治理的一种机制，不仅是发展领导小组的必然要求，更是推进国家治理体系和治理能力现代化的题中之意。 本文以地方治理中的领导小组为研究主题。在回顾分析领导小组相关文献的基础上，先对地方治理背景下的领导小组进行一般分析，包括领导小组概念界定、历史溯源、法律依据、形成机理，特别是结合我国条块分割体制、专项治理活动、直线-职能组织结构对地方治理造成的困境来...The Leading Group is generally regarded as a kind of deliberation and coordination agency and temporary institution (or non-permanent organization), which is widely exist in the Chinese party and government organs at all levels in China, and is an inevitable choice under the fragmented system of our country. This has Chinese political characteristics. Leading Groups have greater flexibility and co...学位：管理学硕士院系专业：公共事务学院_行政管理学号：1392014115045

Research on VC in Taiwan and Its Inspiration to China Mainland

台湾自1983年从美国引入创业投资行业，先后经历了80年代中期到90年代中期的探索阶段和90年代中后期的快速发展阶段。到90年代末，台湾已成为与美国、以色列并列的全球创业投资行业最发达的三个地区之一。在此期间，创业投资充分发挥了促进岛内产业结构升级的作用，为台湾经济的发展作出了巨大贡献。然而，2000年台湾取消了对创业投资的专项税收优惠政策，同时由于岛内产业结构调整以及全球经济不景气等原因，台湾创业投资的发展遭受到前所未有的挑战，募资规模和投资规模明显减小，投资结构的不合理之处也越来越凸显，同时投资绩效较90年代中后期大幅度下滑。 本文首先从法律环境、税收政策、退出机制以及政府引导基金四个方...Taiwan introduced venture capital industry from the U.S. in 1983, and has gone through the exploratory stage from mid-1980s to mid-1990s and rapid development stage in the late 1990s. In the late 1990s, Taiwan has become one of the top three development regions with the U.S. and Israel in venture capital industry. During these periods, venture capital industry has made great contribution to Taiwan...学位：经济学硕士院系专业：经济学院_世界经济学号：1572010115185

An Empirical Study on the Relationship of Managerial Ownership and Discretionary Accruals of Private-Owned Listed Companies--Based on the Alignment Effect and the Entrenchment Effect

本文以2004-2006年的1027家民营上市公司为样本，研究民营上市公司高层管理人员持股数对操控性应计利润的影响。使用操控性应计利润进行的盈余管理通常被视为管理者机会主义行为的一种表现，“利益趋同效应”和“防御效应”分别解释了管理者持股对管理者行为动机两种截然相反的影响。“利益趋同效应”假说认为，随着高管持股比例的提高，管理者与股东的利益趋向一致，因此，管理者将减少机会主义行为；而“防御效应”假说则认为，管理者持有一定比例的股权时，将较少受到契约等控制机制的约束，从而可能增加机会主义行为。 本文用Jones模型度量了使用操控性应计利润进行的盈余管理行为，采用三次回归模型实证分析高管持股对操...The purpose of this study is to investigate the relationship between managerial ownership and earnings management of private-owned listed companies from 2004-2006, and 1027 samples are selected for this study. Earnings management through discretionary accruals is seen as managers’ opportunistic behavior. Finance theory predicts two apparently opposite effects of managerial ownership on managers’ i...学位：管理学硕士院系专业：管理学院企业管理系_企业管理(含财务管理、市场营销、人力资源管理)学号：2005130123

Nuclear Power Projects under Construction of a comprehensive Budget Management Issues - Case Study in CGN

全面预算管理是现代企业管理的核心内容，也是被实践证明行之有效的管理模式。近年来，随着经济的发展，国内企业不断向西方先进企业学习预算管理经验，借鉴他们优秀的管理理念，并根据国内经济环境和企业实际情况进行了改进，推动了企业的发展，使具有中国特色的全面预算管理模式得到了初步的发展，全面预算管理的重要性正在被越来越多的国内大中型企业所认识。 本文参考全面预算管理的思想，结合当前我国核电在建项目的全面预算管理的现状和问题分析，旨在为核电在建项目的一系列全面预算管理提出建议，为核电在建项目的全面预算管理具体的操作提供参考依据，从而更好的控制项目造价，节约建设成本。 本文首先主要以中国广东核电集团在建项...Comprehensive budget management is the main line of modern business management, and also an effective management mode which has been practically proved. In recent years, with China’s economic growing, some domestic enterprises, absorbing the budget management experience and excellent management ideas from the western advanced enterprises and improving in accordance with the domestic economic envir...学位：会计硕士院系专业：管理学院_会计学学号：X200815702

The Research on GREE’S special operation model by financial report

作为经营管理者我们不仅应当关注所在企业自身的发展，还应当随时向其他优秀企业学习和借鉴好的管理经验和方法，根据自己所在的企业自身的状况，合理地加以运用，使企业的经营管理更加完善，以推动企业更快更好地发展。而我们作为其他企业的外部人员，能够获取到的关于其他企业经营管理方式的信息并不多。但是由于国家政策法规规定上市公司必须公开其财务报告，因此企业财务报告是我们能够低成本获取的最完整和有用的信息资料。那么，如何解读财务报告以及如何通过财务报告剖析企业的经营策略的适当性是我们所要关注的重点。由于财务报告的主要资料是企业的财务报表，因此财务报表分析构成了财务报告分析最主要的内容。而财务报表分析框架为我们提...As managers we should not only concern the development of enterprise but also study good management experience and methods from other excellent companies at any time. We should use reasonably the experience according to our own enterprise situation to perfect enterprise management and develop enterprise faster and better. We as other enterprises persons have limited opportunities to obtain busines...学位：工商管理硕士院系专业：管理学院工商管理教育中心（MBA中心）_工商管理硕士(MBA)学号：1792006115146

Design and Implementation of Online Declaration System for Local Taxation

在社会发展过程中信息化建设已经成为大势所趋，税务信息化也是地税部门适应形势、紧跟时代的具体表现。当前要提高税收征管的质量和效率，必须在加强信息化建设，实现从传统的人海战术、手工征管方式向现代化、信息化征管方式的全面转变，建立网上申报纳税系统无疑是丰富和完善税收征管模式，进一步优化纳税服务的最佳途径之一。网上申报纳税系统的建立，对税务机关而言，提供了多元化的申报方式不仅能够在税款征收期降低办税服务厅工作人员的压力，同时有效减少了征税成本，提高了工作效率。 本论文结合作者工作实际，深入调研和分析研究后，设计并实现了地税网上申报系统。该系统利用Internet的网络资源，采用了J2EE的三层应用架...Nowadays, informatization construction has become the trend, and the tax informatization of local tax departments is a part of this trend. By strengthening the informatization construction, we can transform the traditional huge-crowd strategy, hand-collection methods to information-based-collection way, which can improve the quality and efficiency of tax collection. The establishment of online tax...学位：工程硕士院系专业：软件学院_工程硕士(软件工程)学号：X201123110

Guangxi province introduced Paper Currency made in Japan during Late Qing Dynasty

China\u27s foreign trade began after mid-19th century when China was forced to open its door to the outside world, therefore a great deal of China\u27s silver cash flew out of the country while large quantity of foreign silver dollars flooded into the local market. During the reign of late Qing Dynasty, there was not a united state bank, the central and local governments had the mintages of their own, hence many mints at that time. Many people even coined money in private. Money coined by different provincial governments was not only of varied names, but also of varied qualities. It was even worse for the private coinage, much inferior money was found in the market, resulting in great market disorder. Besides, the insufficient exploitation of copper in Yunnan and lead in Guizhou led to the shortage of copper-made official money, the private money was prevailing in the market which disturbed considerably the economic growth in local markets. Guangxi is the birthplace of the Taiping revolution. During the period from Jintian Uprising in 1851 to Nanjing Occupation in 1864, the Taiping Heavenly Kingdom issued several kinds of copper-made coins to fight against the suppression of Qing government, support their military expansion and military expenditure rise. These coins were once circulated in certain parts of Guangxi. Guangdong is China\u27s gate to the outside world, the foreign money flew into many provinces unexpectedly. As a neighbor, Guangxi was inevitably impacted by various money circulated in Guangdong. In 1906, Zhang Mingqi, Governor of Guangxi, proposed to follow the Great Britain and Japan to set up official banks and issue banknotes. During this process, Japan Printing Bureau was commissioned to make Japan-version banknotes. In this regard, this paper illustrates Bank of Guangxi\u27s introducing Japan-made banknotes and the process of commissioning Japan Printing Bureau.文部科学省グローバルCOEプログラム 関西大学文化交渉学教育研究拠点松浦章教授古稀記念号[研究ノート

The Japanese Banknotes of the Taiwan Bank in the Meiji 30s

After Sino Japanese War of 1894-1895, Taiwan was incorporated into Japanese territory. Although Taiwan has a unique geographical location, the island is rich in natural resources, but there are no mature financial institutions in the island, the monetary system is complex, currency chaos is serious. As a result, economic development has stagnated. The Japanese government aims to revitalize Taiwan\u27s economy, reforming Taiwan\u27s monetary system, putting into implementation of gold standard system, decision to establish Bank of Taiwan. Later Bank of Taiwan issues one yuan bond and five yuan bond in Meiji 32, fifty yuan bond in Meiji 33, ten yuan bond in Meiji 34 circulating in the market by extremely popular. People on the island gradually changed from using money to using silver bonds, Finally accepted of voucher. The bank bonds issued by the Bank of Taiwan are printed and introduced in Japan, This paper will clarify the process of the introduction of silver bonds and the current situation after introduction.中谷伸生教授古稀記念

On the Manufacturing Process of the Raw Paper for Japan-Made Banknotes Introduced by Yuan Shikai

Since the mid 19th century, Opium trading out-flowed China’s silver cash currency and pushed up the price of silver. The Chinese market was also overflowing with foreign silver dollars. As a result of this, numerous unauthorized currencies were introduced into the market due to insufficient coinage. In 1896, Zhang Zhidong, the governor of Hubei and Hunan, introducedbanknotes from Japan in order to address the problem. The imported bills were very popular among the public and became widely circulated. Yuan Shikai was transferred to Shandong as Grand Coordinator in 1903 when the finances there deteriorated. Yuan attempted to improve the situation by issuing banknotes, however, the roughly made banknotes triggered a severe social crisis. Accordingly, following Zhang’s example, Yuan introduced Japanese made banknotes to Shandong Province in 1901 and 1902 respectively. After this successful introduction, Yuan was promoted to Governor-general of Zhili Province and minister in the Northern Warlords Government. He intended to introduce the raw paper used in Japanese made banknotes to Zhili in order to print and issue bills. This paper will discuss Yuan’s introduction of raw paper used in Japanese made banknotes and the process of commissioning Japan’s National PrintingBureau to produce the raw paper.研究ノー

Guangdong province introduced paper currency made in Japan during Late Qing Dynasty

Since middle 19th century, the secluded China was forced to be open to the outside world due to trading with foreign countries, as a result, China\u27s feudal coinage evolved gradually into a semi-colonial and semi-feudal system. In this period，significant outflow of China\u27s silver currency accounted for silver price surge, besides, foreign silver dollars streamed into China, which damaged badly the old silver system. At the same time, At the same time, because of production shortage of copper in Yunnan Province and lead in Guizhou Province, the price of imported copper was high，which resulted in insufficiency of copper-made official currency, and then the private currency flooded into the market. At that time, silver, silver dollars, copper dollars, official currency and private currency were all in circulation, thus putting China\u27s currency market in an unprecedented chaos, which stunted seriously the economic growth across the country. Therefore, local governors led by Zhang Zhidong, General Governor of Hunan and Hubei Provinces, attempted to issue banknotes to address the worsening local finance. However, as then printing technologies were limited, counterfeit banknotes appeared frequently, Governor Zhang decided to introduce Japan-made banknotes into China. Thereafter, ministers like Yuan Shikai and Cen Chunxuan followed his step. Cen Chunxuan, General Governor of Guangdong and Guangxi Provinces commissioned Japanese Government Priting Bureau to produce silver dollar notes in 1905 and 1906 respectively. Those notes were in good circulation in the market, relieving greatly the financial pressure of Guangdong Province. Given that, this thesis will discuss in details about Governor Cen commissioning Japanese Government Printing Bureau and introducing Japan-made banknotes.研究ノート文部科学省グローバルCOEプログラム 関西大学文化交渉学教育研究拠