试论高校规模扩张过程中负债筹资

财政性教育经费投入的有限性决定了负债筹资是高校规模扩张不可缺少的途径。在分析高校的法律地位和现实条件的基础上,提出了高校在负债筹资方式中应考虑投资项目、负债规模、筹资期限、筹资机会和隐性负债等因素;坚持低成本、易于取得和净增效益的原则,并对高校在财政贴息、银行贷款、教育债券发行、租赁、自然性融资等方面的负债筹资方式进行可行性分析。     

试论高校负债发展中的筹资风险及其控制策略

高校发展中的适度负债是解决制约高校超常规发展的有效方式，但高校在使用负债资金实现办学目标时，却存在巨大的风险。控制负债筹资风险的策略是：1．把握现实，转变观念，树立风险意识；2．确定适度的负债结构，降低资金成本；3．正确把握负债的数量与规模，保持合理的负债比率，提高偿债能力；4．强化预算管理，建立控制风险和抵御风险的内部机制。     

试论高校负债发展中的筹资风险及其控制策略

高校发展中的适度负债是解决制约高校超常规发展的有效方式 ,但高校在使用负债资金实现办学目标时 ,却存在巨大的风险。控制负债筹资风险的策略是 :1.把握现实 ,转变观念 ,树立风险意识 ;2 .确定适度的负债结构 ,降低资金成本 ;3.正确把握负债的数量与规模 ,保持合理的负债比率 ,提高偿债能力 ;4 .强化预算管理 ,建立控制风险和抵御风险的内部机制。     

释析资产负债表的内含

现行行业会计制度和企业会计制度中较为重要的报表之一资产负债表，另一名称是“财务状况表”，说明它能够反映企业某一特定时点的财务状况。什么是财务状况?财务状况就是资产、负债和所有者权益的构成及其相互关系的状况。确实，资产及其构成表明投人企业资源的运用，是广义企业的“投资”活动的结果；负债与所有者权益及其构成，表明企业资源来自何处，是广义的企业“筹资”活动的结果，“筹资”与“投资”通常被理解为理财活动的内容。     

怎样认识土地储备新政

正日前,财政部、国土资源部、中国人民银行、银监会四部委联合发布了《关于规范土地储备和资金管理等相关问题的通知》(以下简称《通知》),明确自2016年1月1日起,各地不得再向银行业金融机构举借土地储备贷款。该《通知》核心内容包括:清理压缩土地储备机构、规范土地储备行为、加强土地储备规模控制、妥善处置土地储备债务、调整土地储备筹资方式、     

土地供给侧改革宜“控量提效”

正日前,四部委联合下发《关于规范土地储备和资金管理等相关问题的通知》,从清理压缩机构、调整筹资方式、优化储备规模等多方面提出新规,严格规范土地储备有关事项,并要求"自2016年1月1日起,各地不得再向银行业金融机构举借土地储备贷款",吹响了猴年土地供给侧结构性改革的第一声号角。目前,在土地供给侧方面,包括土地储备和供应在内,某些地方确实在一定程度上存在粗放、错配或失衡的现象。     

网络金融服务的正外部性和规模经济

网络金融服务正逐渐取代传统金融服务，成为金融服务新的方式。从经济学上看，网络金融服务迅速发展的根本原因是网络金融服务的正外部性和规模经济效应。结合网络金融服务发展的实际，分析了网络金融服务的正外部性和规模经济，以探索出网络金融服务发展的基本理论。     

有色地勘改制企业资产和负债结构问题的思考

有色地勘企业进行国有控股的公司制改造 ,涉及到资产和负债结构问题的认识。文章结合改制工作中存在的问题 ,分析并提出了非经营性资产的剥离、资产评估和负债结构存在的问题及调整措施。     

高校会计信息化的现状及其改革研究

对目前高校会计信息化的现状和其缺陷进行分析，并在此基础上提出了调整会计组织形式，转变会计职能等改革高校会计信息化的措施。     

高校校办企业财务管理问题的思考

针对高校校办企业的主要特点．分析了高校校办企业财务管理上存在的激励制度扭曲，多头管理、条块分割以及财务制度不健全等问题，并提出了强化会计制度基础建设工作、优化财务管理体制、实行会计委派制、加强财会人员的业务培训以及规范运作防范风险等相应的对策加强高校校办企业财务管理。     

Foreword

正Rapid changes of Arctic sea ice cover have been in the focus of the international climate research community in recent years.Quite a few of nations have completed a large number of related surveys and research projects in the Arctic Ocean.Up to now,China has performed six research cruises to the Arctic Ocean resulting in a significant volume of research output.Improved knowledge on the atmospheree-sea ice-ocean interactions in the Arctic is a     

Exposure ages and radiogenic ages of ureilite(GRV 024516) and ordinary chondrite(GRV 024517) from Antarctica

The GRV 024516 and GRV 024517 meteorite samples collected from Grove Montains,Antactica are ureilite and H5 ordinary chondrite,respectively.Based on the study of mineralogy-petrology,the cosmic-ray exposure ages and gas retention ages of these two meteorites were determinated and calculated.Their cosmic-ray exposure ages are 33.3 Ma,51.7 Ma,and gas retention ages are 1936.8 Ma and 3720 Ma,respectively.The ureilite contains diamond,graphite and amorphous C,which are mainly carrier of noble gases indicating obviously shock metamorphism effects,which induced 40Ar partial loss.The H5 chondrite indicates thermal metamorphism of parent body,its gas retention age fall the range between 3220 Ma and 4510 Ma of the least shocked H5 chondrites     

Thermohaline structure inhomogeneity associated with polynia at the northern margin of Emery Ice-shelf

Based on the hydrographic data in austral summer during the 22nd Antarctic Expedition of China(2005/2006),some features can be found about the northern margin of Emery ice shelf as follows.The heat content in the surface layer(0-50 m) at the eastern end and the western end of the ice-shelf margin is much higher than that at the middle.The upper mixing-layer depth and the seasonal thermocline depth at the middle of the ice-shelf northern margin are much shallower than those at the both ends.However there is much less difference between the middle and the ends in the bottom layer.The remote sensing photos show that the inhomogeneity in the surface-layer water is closely related to the spatial distribution of the floes and polynia in the area.     

Phylogenetic analysis of cultivable bacteria isolated from Arctic sea-ice

Phylogenetic analysis based on 16S rDNA of 8 strains of cultivable bacteria isolated from Arctic sea-ice was studied.The results showed that strain BJ1 belonged to genus Planococcus,which was a genus of low mole percent G C gram-positive bacteria;strain BJ6 belonged to genus Burkholderia of β-proteobacteria and the rest 6 strain all belonged to γ-proteobacteria,of which strain BJ8 was a species of Pseudoalteromonas,strain BJ2-BJ5 and BJ7 were members of genus Psychrobacter.Phylogenetic analysis also indicated that bacteria of genus Psychrobacter of the isolates formed a relatively independent phylogenetic cluster in comparison with other bacteria belonged to genus Psychrobacter.     

Information for authors

正1 Aims and Scope Advances in Polar Science(APS)is an international,peer-reviewed journal jointly sponsored by the Polar Research Institute of China and the Chinese Arctic and Antarctic Administration.APS is a comprchensive academic journal dedicated to presentation of multi-disciplinary achievements in Arctic and Antarctic expeditions and research.Its primary purpose is to publish achievements in fundamental research,applied     

Advances in Polar Science CONTENTS(Volume 25,2014)

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Guide to Authors： Journal of Mountain Science

<正>AIMS AND SCOPE(Editorial Policy)The Journal of Mountain Science(JMS)is devoted to mountains and their surrounding lowlands-ecoregions of particular global importance,with a particular emphasis on the important highlands/mountains in the world,such as the Tibetan Plateau,the Himalayas,the Alps,the Andes,the Rockies and many other mountain ranges of our planet.     

Journal of Mountain Science(JMS)

<正>The Journal of Mountain Science(JMS),founded in2004,is an international English-language journal on mountain sciences.JMS is supervised by the Chinese Academy of Sciences(CAS),sponsored by the Chengdu Institute of Mountain Hazards and Environment,CAS,published by Science Press China,and distributed by Springer exclusively throughout the world(excluding Mainland China).The JMS is published bimonthly,fulltexted in SpringerLink and CNKI,indexed/abstracted by