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The Research on Information Disclosure System of Unlisted State-Owned Enterprises

On 17/09/2013, in Management, by rain

The state-owned enterprises as the backbone of China’s national economy, theimprovement of its corporate governance structure is essential. In recent years, the variousproblems in State-owned enterprises’ corporate governance aroused more and moreattention. The theoretical proved that a perfect information disclosure system is thecornerstone of corporate governance. In this paper, from the start of the interactionrelationship between information disclosure and corporate governance, select the unlistedstate-owned enterprises as the research object, discussed the improvement of its corporategovernance. The state-owned enterprises belong to the whole people, so the public shouldbe one of the important subjects of corporate governance. The main ways of the public toplay its governance role is through the media to supervise and constraint the state-ownedenterprises. But recently the financial information of state-owned enterprises not open tothe public, which makes the public be difficult to obtain information about the operation,let alone the participation in governance. Therefore, building the unlisted state-ownedenterprises’ information public disclosure system, through the mandatory requirements ofthe system, placed the unlisted state-owned enterprises under the supervisions of the public.This way will improve the efficiency of supervision and the corporate governance structureof the unlisted state-owned enterprises.In this paper, first review the theoretical studies at home and abroad, then found thatthe theoretical circles have reached consensus on the interactive relationship betweencorporate governance and information disclosure. But these studies are mostly for listedcompanies, few scholars study for unlisted state-owned enterprises. So this article based onthe perspective of corporate governance, try to establish the information disclosure systemfor unlisted state-owned enterprises is theoretical and practical significance.Second, define the concept of corporate governance and information disclosure system.Then use the contract theory and corporate agency theory to describe the theoretical originsof corporate governance and information disclosure’s interaction relationship. Explain theimportance of information disclosure to the corporate governance in theory.Third, analyze the necessity and feasibility of the establishment of unlistedstate-owned enterprises’ information disclosure system from the perspective of corporategovernance. Through the analysis of problems in the governance in our current unlistedstate-owned enterprises found that information’s opaque is one of the reasons of these problems. Therefore, in order to alleviate the problems that exist in corporate governance,adequate information disclosure is crucial. But through the statistical analyze of the presentsituation of the information disclosure in China’s unlisted state-owned enterprises, wefound that the information’s opaque phenomenon is very serious. In such circumstances,building the information disclosure system of unlisted state-owned enterprises is veryimportant.On the other hand, the SASAC as the supervision institutions of unlisted state-ownedenterprises is one of the maker and implementers in information disclosure system.Therefore whether the unlisted state-owned enterprises’ information disclosure system isfeasibility, the SASAC’s attitude is essential. The Former SASAC Director Li Rongrong,clearly stated that the state-owned enterprises must public their financial books andShenzhen SASAC has already public part financial books. Besides, through the fieldresearch of JN SASAC, we found that they also agree that at present, establish theinformation disclosure system of unlisted state-owned enterprises is feasibility.Finally, research the disclosure of unlisted state-owned enterprises experience at homeand abroad. On this basis, design the information public disclosure system. The wholesystem includes the formal system and informal system, as well as the protectionmechanism. In which the formal system is the core, namely the establishment of theunlisted state-owned enterprises’ information disclosure regulations system. This articlefrom the perspective of corporate governance, specific describe the main body ofinformation disclosure, the content of disclosure and disclosure measures. At the end of thearticle, illustrate the effect of information public disclosure system on corporategovernance. Put the unlisted state-owned enterprises under the supervision of public, is theimprovement of the current oversight mechanisms. Meanwhile, public’s supervision willformed constraints to the state-owned enterprises and their regulatory bodies, so thatrealize the checks and balances of power, and ultimately achieve the purpose of improvingour unlisted state-owned enterprises’ corporate governance structure.Of course, this study has many shortcomings, especially in the system construction.By the limit of study level and space, the design of the disclosure legal system’s content isnot comprehensive, which is need to refine and improve in the future research.

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Study on the Internal Control System of College Budget

On 15/09/2013, in Economics papers, by rain

Budget is a kind of management system. College budget is a internal controlsystem by which colleges make the plan, do the execution and evaluation ofdigitalization of resource allocation according to the development target and task ofeducational business. College internal control refers to the risk prediction,identification, evaluation and prevention for guaranteeing accounting informationquality, improving school-running benefit and advocating legal school-running,which is for the sustainable development of educational business. Internal controlsystem of college budget refers to a series of coordinating integrity of reflecting itseconomic activity, predicting and preventing school-running risks through scientificbudget, rigorous budget execution and objective budget evaluation. Internal controlsystem of college budget consists of feed-forward control system (budget planning andcompiling system), synchronous control system(budget execution system) andfeedback control system (budget evaluation system).The development of internal control theory has mainly go through five stages insequence from germination stage to growth stage to development stage to maturationstage and to post-maturation stage. The germination stage is also called internalcheck from the late15th century to the1940s. Growth stage refers to internal controlsystem from the1940s to the early1980s. The development stage refers to internalcontrol structure in the1980s. Maturation stage refers to internal control frameworkstage in the1990s. Post-maturation stage refers to enterprise-wide risk managementfrom the beginning of the21th century till now. Marked by the promulgation ofAmerican Sarbanes-Oxley Act(SOA Act) in2002and the publication of ChineseBasic Norms of Enterprise Internal Control in2008, internal control has formed asystematically round system. Compared with enterprise internal control system, college internal controlsystem featured with non-profit making, universality, complexity,and diversity.College internal control system takes budget internal control as its core, collegebudget is not only the foundation of college internal control but also the security forimplementing college internal control measures. College budget internal controlsystem is a round control process with feed-forward control (budget planning),synchronization control(budget execution, budget analysis and budget adjustment),and feedback control(budget performance evaluation). College budget internal controlsystem takes comprehensiveness,integrity, dynamic as its characteristics. In essence,college internal control refers to the risk prediction, identification, evaluation andprevention for the sustainable development of educational business. College budgetis a management system of predicting,recognizing,evaluating,controlling andpreventing risk through planning,supervising and evaluating. College budget is one ofcollege internal control systems.At present,these six problems in internal control system of college budget are asfollows: The first one is light budget awareness and backward budget concept; Thesecond one is incomplete budget management organization; The third one isincomplete budget coding content; The fourth one is unscientific budget codingmethod; The fifth one is incompetent control of budget enforcement; The sixth one isthe incomplete evaluation system of the budget enforcement result. The historicalreason, insufficient publicity,insufficient attention from leaders and low staff qualityaccount for the present situation. In order to improve college budget internal system,we should strengthen and renew budget concepts, perfect budget managementorganization, implement overall budget control in every section, adopt comprehensivebudget coding method, reinforce budget enforcement and complete budgetperformance evaluation system.The overall target of college internal control system is to realize the sustainabledevelopment of college educational business. Specifically speaking, promoting thelegal school running of college,securing the quality of college accountinginformation and enhancing school effectiveness are its three targets. Its four characteristics are as follows: The first one is the combination of strategy andperiodicity; The second one is its comprehensiveness; The third one is its economy,timeliness and flexibility.The fourth one is the combination of guidance andoperability. College budget internal control system includes systemorganization,budget coding control system,budget enforcement control system andbudget performance evaluation control system.College internal control system carries out the prediction,evaluation,analysis,controland prevention of risk of decision making, legal risk and financial risk to improveschool-running benefit and keep the sustainable development of education business.Therefore, the urgency and importance of building college budget internal controlsystem should be highlighted under the current situation that college corruption isfrequent, violation charge, debt risk expansion and college funds management leakproblems are serious.

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Study on Financial Control Based on Corporate Governance of Enterprise Group

On 15/09/2013, in Management, by rain

With the constant development of enterprise, enterprise group in the whole economic development has become the main force in, plays a important role, enterprise group of modern enterprise system as a main form of organization and exist, in economic unified control, the law independent integration association, it is the socialized production conditions transverse joint development between enterprise economy to a certain stage the inevitable result. However group has established also brought new problems in the financial management and control, basic had not formed the time value of money and risk value and opportunity cost and other modern financial management concept, in financial management and control process, can’t achieve the optimized allocation of financial resources, realize the financial management system of the construction of the target. This paper is mainly based on corporate governance Angle, to the group of the company’s financial control analysis and financial management related theory of group review the literature, and then puts forward the group of the financial control theory system and structure, on this basis, combining with the group company of the relevant case related, and the case and analyzed through this empirical analysis, and for the group of the financial control way the corresponding control way and the countermeasure, to promote our country’s group to raise the level of financial management, and finally realize the comprehensive competitiveness of ascension. And all aspects of the creative exploration, and draw the following conclusion.First of all. the paper put forward enterprise group of exploratory financial control needs stems from the agency and the cause of the problem and their diversity, cross area business features. Enterprise group is a diversified, trans-regional business characteristics, we make a subsidiary of implementing the strong financial control is particularly urgent and key.Second, through the research think principal-agent problem has just cause of the financial control of enterprise, one of the reasons, contributors have property right is the origin of the financial control and the starting point, the enterprise group the relations of subsidiary company. the owner of the property rights makes a comprehensive and systematic construction.Finally, the basis for the control of financial support is power, the power of the content and strength decided the contributive person on the subsidiary company of the financial control of content and degree. Should include major matters, income distribution. the decision-making power operator options, financial supervision and financial constraint right five core elements.

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Research on the Education of Financial Consumer

On 15/09/2013, in Finance, by rain

The recent development of the financial education and awareness in terms of financial benefits is becoming increasingly important. First, the increasing complexity of financial markets allows consumers not just in two different bank loans or savings plans to choose between, but face a variety of complex financial instruments, borrowing and savings and there are many choices. Meanwhile, the personal financial decisions vital to the future life of the responsibilities and risks are transferred from government to workers and employers where the body. With longer life expectancy, individuals will enjoy a longer retirement time, the pension issue is particularly important. This article discusses the importance of consumer education and financial need. The concept of financial consumer education has defined the importance and necessity from the two aspects of financial consumer education are discussed. Second, the analysis of the lack of long-term finance public education, consumer education, financial means of the concept of old and single, impact assessment feedback mechanism has been established three aspects. Third, build a cost-based evaluation model of financial consumer education, and through case analysis of the financial consumer education. Fourth, policy recommendations and directions for future research are described.

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Evaluation and Development Study of Great Site Tourism Resources in China

On 14/09/2013, in Economics papers, by rain

Great site, being the development witness of human society and culture, is theprecious wealth endowed by history. It’s very rich in China. According to statistics,there are500great sites in China, about a quarter of Chinese key culture relicprotection units, but most of which lie in or around the city, so it is a dilemma for citydevelopment. Further more, it is serious damaged by natural weathering and humanrobbing repeatedly. Great site tourism breaks this dilemma, and combines itsprotection and development together, leading to the beneficial cycle.Recent years, the authorities pay more attention to the great site protection anddevelopment, expanding international exchange, holding summit forum, compilingthe national list of very important great site and setting up several national relics parksduiring the “The11thand the12thFive years” period in China. Now there are150geatsites in the list. On the one hand, The local governments try their best to apply theWorld Cultural Heritage to improve the brand influence of great site,on the other hand,the related films and documentaries arouse people’s interesting for the culture andtruth. That means the time of great site tourism is coming. However, the theory andpractice research on great site is very limited in China. This paper summarizes therelated theory and development model and evaluate its tourism resources by AHP anddelphi method, means to lead the practise of great site tourism. The whole papercanbe divided into seven parts:The first part introduces the background and significance of great site tourism,then summarize its development and status quo according to the thesis home andabroad. The scecond part defines the related concept and research scope. The thirdpart is status quo of great site tourism in China, started with characteristics,andemphasises the problems during the tourism development. The fourth part give somebasic classification of great site from different angle,and then evaluate its tourismresources by AHP and delphi method, at last classifies the great site according to the result from the angle of factor, system and total score,which means to mark off thekind of great site that is unsuitable for tourism development. The fifth partsummarizes the tourism model of great site. The sixth part is case study, taking Yinruin as an example to verify the evaluation model,and then giving some suggestionsbased on the rusult. The last part draws the conclusion and finds out shortcomings.

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Evolutionary Analysis of Entrepreneur’s Organizationl Creative Behavior

On 13/09/2013, in Agriculture, by rain

China is an agricultural country, agriculture is the most important basis of the national economy in all the countries, China has more than900million of agricultural population, the rural land property rights system is directly related to the interests of China and the agricultural population. The last30years of rural reform refers that the Family Contract-generation system benefits the hundreds of millions of farmers, it is suitable for socialist market economic system. However, in recent years, with the increase of migrant rural labor and the development of modern agriculture, the transfer of rural land contracting right must accelerate to meet the demands.Therefore, this article studies the rural land property rights reforms. Through the relevant literature research, our country is no unified method and reached the same conclusion for this problem. On this basis, the rural land property rights’concepts are present at first, then the land property system in China are reviewed theoretical explanation of our general concept of land property rights system and the research status were summarized. It gives the theoretical support for further research.By reviewing China’s rural land property rights system historical evolution of development thinking, a conclusion are gotten that those who meet the interests of the majority of farmers will be promoted, but contrary to the interests of the majority of farmers land system will be eliminated from the historical evolution. On this basis, the characteristics of rural land are summarized. Combined with these characteristics and ideas of reform at home and abroad, this paper try to give the idea of rural land system reform. According to the form of ownership of the land, the public ownership, private ownership of land, mixed land-ownership and collective ownership under the land reform ideas are also given. On this basis, the retention of collective land ownership reform ideas is focused to analyze, and the way of the different paths selection are given, and the solution of land transfer problemsthat may occur are also give. At last, the conclusion is base on Gu Xian town in LinFen city, Shanxi province’s analysis is given that the selection of land transfer model can use transfer model, Anti-Rent Daobao model, stock cooperative model and trust management model, the reform of collective land ownership change is most conducive to our way of the Chinese land reform approach.

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Research on Influencing Factors of Low Carbon Agriculture Development in China Based on the System

On 13/09/2013, in Agriculture, by rain

Facing the challenges of Global climate change, the world set off upsurge reduction of low carbon emission, as the world’s third-largest country of the economic output, under the pressure of low carbon emissions, the Chinese Government made bold and firm decision to develop low carbon economy, low carbon agriculture came into being. Fundamentally changing traditional agriculture to low carbon agriculture, implementing modern low carbon agriculture construction, has become a trend and tendency of agricultural development in the world today. The beginning of low carbon agriculture faces both huge opportunities and a series of challenges.The existing research of low carbon agriculture mainly focused on the necessity, models, techniques and some discussion, theory of narrative, less empirical research. Especially, the very few empirical research of low-carbon agricultural development affected by system factors, based on micro-perspective.First of all, this study defines the system, modern agriculture and low carbon agriculture. We set institutional change theory, the transaction cost theory and James S.Coleman’s sociological rational choice theories as a starting point, it analysis that farmers agree or do not agree with the initiatives for low carbon agricultural development is or is not a process of rational choice, and try to explore in depth which system factors effects farmers do not support the development of low-carbon agriculture. In order to achieve this objective, according the random sampling method, we survey the farmers with interview from15provinces on the Eastern, Central and Western regions, the resulting effective questionnaires316. Study finds that the production base which low carbon agricultural develop with two distinct characteristics:one is lower participation rate; the other is lower revenues. The Logistic regression analysis model finds that, significant factors affecting farmers not agree with low carbon development initiatives has seven variables which is agriculture farmers’ educational level and age, neighborhood open space, methane-generating pit-building, agricultural subsidies, materials usage changes after agricultural subsidies, formula fertilization by soil testing technology usage. In the development of Low carbon agricultural, agriculture subsidies system become the biggest obstacles. Through James S.Coleman’s sociological rational choice theories analysis suggests that farmers agree or do not agree with the initiatives for low carbon agricultural development is a process of rational choice. In addition to the features agriculture subsidies system, the features of land management system and agricultural technology extension system also hamper the development of low carbon agriculture.Results of this study have important implications for the development of low carbon agriculture. Corresponding suggestions has been proposed:fully playing the main role of farmers, stepping up publicity mechanism; reforming rural land management system, establishing environment-friendly system of Energy conservation and emission reduction; continuing to increase the intensity of agricultural subsidies, appropriate changing indicators Structure of agricultural subsidies; Establishment and improvement supporting system of agricultural technology of low carbon agricultural development.

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Studies on Development Planning of Regional Modern Agriculture Park System

On 13/09/2013, in Agriculture, by rain

Modern agricultural park is a new agricultural modernization of our countryagriculture emerged in the1990s,plays an important role for the development ofagriculture. Modern agriculture is an interdisciplinary areas, with the development anddeepening of the theory,especially for the development of regional agricultural park,construction of the theory and research is still insufficient. In this case, there are importantpractical significance for the study of development of modern agriculture park regionalsystem planning and design, use the integrated system analysis, empirical research method,planning and design of model construction, systems integration and other research methods.Integration of urban planning, agriculture, economy, environmental protection and otherrelated theories, attempts to analyze the problems in the development of regional modernagricultural park, and actively explore the appropriate planning and design methods,concrete implementation to the actual case, provide the reference for the study of futureregional agricultural parks,and provide a new planning ideas and approaches for park’splanning and construction.This paper focuses on the issues of regional development of modern agriculture, putforward and perfecting modern agricultural location theory, the theory of agricultural multifunctionality, regional advantage theory, urban-rural integration theory. Construction ofmodern agricultural park has been drawn to the grand blueprint,how to achieve andbecome a problem.we must face. On the one hand, in order to avoid the development of alllevels park freestyle in the future, macro layout is not science, led the park can not shareresources, resulting in a greater waste of resources; On the other hand, in order toaccurately find every park’s positioning, build the link between parks and parkconstruction sequence, hereby proposes regional modern agricultural park planning. In thispaper the existing theory is improved and further, in order to deepen regional modernagricultural park system development planning, to provide a complete planning systemwith universal guiding significance for the future of regional agricultural park planning andconstruction.Taking the planning of regional agriculture park system in Kunming city as anexample,a frame-work of planning gregional agriculture parks system was set up.Thegeneral principles of objectives for planning and development should be put forward basedon the analysis of planning back ground and conditions of the regional agriculture parks.The layout of planning the agriculture park system consists of the layout of planning the industrial development, the spatial structure, the grade and size structure, the functionalstructure of the agriculture park in the region. The classification guidance plan ofconstructing different kinds of agriculture park, the in–frastructure and key constructionprojects planned in the near future are important contents of planning regional agriculturepark system. The innovation of institution, industry, system, mechanisms of managementand operationare the important guarantee for constructing the modern agriculture parks in aregion. Building a scientifice valuation system and suitable evaluation procedures andpractical methods should be focused on when the construction situations of agricultureparks in a region are evaluated.

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A Research on the Development of Caofeidian Port Ore Logistics System

On 13/09/2013, in Management, by rain

As Hebei Costal Planning become national strategy, Caofeidian Port welcomes new opportunities in recent years. Caofeidian is a golden land in Hebei costal economic development area, and it plays an important role in ore transport systems of Tianjin and Hebei province. As an international distributing port of energy and raw materials, world-level industrialized base, national storage and distribution center for commercial energies in North China, Caofeidian port made a dramatic growth in ore distribution since port opening in2005. The handling capacity of ore achieved6,6130,000tons and8,7470,000tons in2010and2011respectively, and it accounted for70%and74%of Tangshan port. According to relevant industry and port construction planning, ore distribution in Caofeidian will continue to grow during the twelfth five-year plan.Although the ore throughput in Caofeidian port has increased rapidly, a perfect ore logistics system has not been formed, such as the nearby steel companies do not realize the importance of cooperation in logistics management. At the same time, for the ability of railway and highway cannot match the capacity of distribution, ships are often kept in anchorage area for several days. All the above problems influenced the further development of ore business. Therefore, how to establish a high-efficient ore logistics system has become a general concerned problem in Caofeidian steel companies. With the purpose of providing a new thinking for the nearby steel companies in Caofeidian, especially to reduce the logistics cost, the present study proposed a new ore logistics system, and the results show that the system will have a higher efficiency. What’s more, in this paper the best logistics nodes are computed through the linear planning model and genetic algorithm and then the best logistics corridors.

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Research on Problem of Guangzhou Entry-Exit Inspection and Quarantine

On 11/09/2013, in Trade, by rain

In recent years, competition in international trade has become increasingly fierce due tothe intensifying of global economic integration. The worldwide economic crisis in2008leftthe city of Guangzhou with heavy reality which finds many of its trade partners, such as theUS, the EU and Japan, all taking a firm stand on trade protectionism. Facing an ever difficultsituation in international trade, Guangzhou’s import and export companies, base on theirpressing needs towards easier trading processes, lesser customs clearance costs and otheraspects, have called for departments such as the Guangzhou Entry-Exit Inspection andQuarantine Bureau to simplify their customs formalities as well as improving their services.Simplifying customs formalities and improving related services has hence becoming animportant issue on Guangzhou Entry-Exit Inspection and Quarantine Bureau’s agenda. Thispaper is to study how to improve the service performance of Guangzhou Entry-ExitInspection and Quarantine Bureau. Questionnaires respectively answered by the clients andstaffs of Guangzhou Entry-Exit Inspection and Quarantine Bureau help to figure out theexisting service-related problems and the key factors that constrain the enhancement of theservice efficiency, combined with practical work. On that basis, countermeasures andsuggestions are given for improving the service performance of Guangzhou Entry-ExitInspection and Quarantine Bureau, learning from the successful cases from developedcountries and regions around the world.This paper consists of five parts. Chapter One is the introduction to the backgroundinformation, the content, the significance and the method of the research, as well as thepresent domestic and international situations. Chapter Two describes the service developmentof Guangzhou Entry-Exit Inspection and Quarantine Bureau and the present situation.Questionnaires are respectively given to clients and staffs to find out the main problems in theservice performance and their attitude and opinions on the possible innovation in service.Chapter Three analyzes the4elements which have been hindering service performance inGuangzhou’s entry-exit inspection and quarantine, and they are: policies and regulation, thesystem, human resource and coordination mechanisms within and outside the bureau. ChapterFour looks are cases from developed countries and regions, examples from the US, the EU, Japan, Singapore and South Korea etc. are studied and explored. Chapter Five brings forwardcounter strategy and advices for improving the service performance of Guangzhou’s entry-exit inspection and quarantine, altogether, seven solutions are found.

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