论韩国在现代世界经济体系中地位的变迁

二战结束后,美国出于地缘政治战略考虑,把韩国纳入到现代资本主义经济体系,成为该体系的"边缘区";经过漫长的经济积累,在80年代末、90年代初,韩国终于进入"半边缘区",直至今日。目前,韩国在追赶美国、日本的同时,也在被"北方国家"追赶。在这种"多层追赶"的态势中,韩国必须寻找最佳的对策,确保并提升自己在现代世界经济体系中的地位。     

Eyes wide shut? Reforming and defusing checks and balances in Argentina

How effective are autonomous audit agencies (AAAs) in curbing corruption and improving fiscal governance in emerging economies? AAAs are autonomous oversight agencies tasked with scrutinising government finances. However, they are not as effective as they could or should be, partly because of the political constraints they face and the political economy context in which they are embedded. This article assesses the performance and trajectory of the Argentine AAA. It suggests that AAAs can have only a limited impact when formal fiscal institutions are undermined by informal practices and undercut by adverse political incentives. It further highlights the limits of radical reform strategies based on the import of exogenous institutional models. This research has important research and policy implications for the reform and strengthening of AAAs in developing countries. Copyright © 2007 John Wiley & Sons, Ltd.     

建设东北亚跨国运输走廊的设想及意义

东北亚区域经济合作的主要瓶颈之一是跨国运输和国际物流服务 ,考虑到可操作性 ,因而建设跨国运输走廊和地区国际物流中心就有希望成为启动东北亚区域全面合作的切入点。其建设的基本思路是整合“两纵两横”四条跨国走廊运输硬件设施 ,并构建跨国运输走廊有效运营的制度保障体系 ,同时建立“三大”国际物流中心之间的交流与合作机制 ,这不仅可以彻底消除冷战留给东北亚的后遗症 ,而且有利于地区经济合作 ,实现经济互补 ,创造地区经济繁荣。     

西部地区银行性金融机构网络化的发展前景

银行性金融机构电子化进程在短短的十年间取得了长足发展,对推动经济发展起到了积极的作用,但发展是不平衡的,区域银行特别是西部地区中小规模的银行性金融机构的电子化进程发展相对滞后,需要针对其环境特点及现状进行具体的分析研究,以确定合适的发展模式和发展策略,使西部地区中小规模的银行性金融机构在网络浪潮中抓住机遇,提高核心竞争力。     

对中国证券业加入WTO面临问题的思考

中国加入 WT O后 ,证券业的开放是一种必然的趋势。面对这种状况 ,我国证券业应当采取的措施是 :加快金融改革 ,提高金融运行的市场化程度 ;逐步推进金融业的混业经营 ,提高经济证券化程度 ;大力培育较大规模证券经营机构 ;改革和完善证券市场的创新机制 ;建立有效的市场监管体系     

金融业是“社会经济”发展的“主导力量”

我国参加“WTO”以后 ,对我国冲击最大的应是金融业。我国金融业市场化程度最低 ,但它又在经济社会发展中作用最大。金融业有自身发展的规律 ,它应突破“存、贷、汇”的限制 ,走上以资本经营为主体的更大市场。金融市场的发展在客观上给社会更多的选择余地 ,分散了金融风险。金融风险是市场风险的一种 ,风险并不等于是危机。金融危机大体上有三种类型 :一是支付危机 ,二是股市危机 ,三是汇市危机。只要经济平稳发展 ,政策对头 ,危机一般都可避免。资本市场不宜过早开放 ,应以监管能力的配套为前提     

Financial Health in Australian Local Government: The Application of a Funding Assessment Model to Brisbane and Sydney City Councils

Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.     

Do Accrual Numbers Really Affect the Financial Market? An Empirical Analysis of ESA Accounts Across the EU

The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.     

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49

Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.     

Military twists and turns in world politics: downsides or dividends for UN peace operations?

Russia’s challenge to the post-cold war order, and the rise of Islamic State have resulted in a call for increased military spending among NATO members. Despite the increased demand for UN peace operations, any expansion is unlikely to benefit the world organisation. Instead we see an increasing reliance upon regional organisations like the African Union, European Union and NATO, in particular, for robust peace operations. An analysis of Western states (France, Germany and the USA) suggests that future investments in weaponry, technology and staff will primarily benefit NATO and the EU, but not the United Nations.