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简介:CollectiveforesttenurereformisnowcarriedoutthroughoutChinawiththeaimtoclarifytheproperty,increaseforestfarmers'incomeandmotivatethedevelopmentofforestry.Butthecollectiveforesttenurereforminnaturereservescomestoadilemma.Thecurrentimplementedlawsandregulationsprovidethatforestsandtreesinnaturereservesshallbeunderstrictprotection,whiletheforestfarmershopetoimprovetheirlivelihoodinthereform.Thepaperdiscussedtheproblemsencounteredinthec...
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简介:WiththeremarksmadebyDengXiaopingduringhissouthernChinatourinearly1992astheguide,the14thNationalCongressoftheCommunistPar-tyofChina(CPC)categoricallymadethesettingupofasocialistmarketeconomythegoalforChina’seconomicrestructuring.ThismarksanewstageinChina’se-conomicreform,astageforall-rounddeepeningofreformsandopeningupaimed
简介:PrefaceOnOctober13,1958,inthecountytownofDeyanginsouthwesternChina,anewpowerequipmentmanufactureenterprise-DongfangElectricMachinerywasestablished,whichhadbeenplacedhigh
简介:Inthelast20years,publicadministrationsinBelgiumhavecompletelyreformedtheiraccountingsystems.Thenewsystemconsistsincombiningdouble-entrygeneralaccountingwithbudgetaryaccounting,whichistraditionalinthepublicsector.Theaccountingreformof2003marksaturningpointinthehistoryofaccountingofthefederalStateandfederatedentities(regionsandcommunities).TheBrussels-capitalregionisthefirstfederatedentitytoembarkontheadventureandimplementthenewaccountingsystemin2006.TheaimofthisarticleistointroducethelegislativeframeworkandthedifferentimplementationstepsoftheaccountingreformintheBrussels-capitalregionandtoprovideafinancialanalysisoftheregion.Theobjectiveistoseeiftheregionhasagoodfinancialsituation.Todothis,thispaperanalysesthedatafromthebalancesheetandtheincomestatementsfrom2008to2011.Ononehand,itanalyzestheevolutionoftheregion'sdifferentresults;andontheotherhand,itpresentsdifferentfinancialratios.Italsoanalyzestheevolutionoftheregionaldebt.Thispaperconcludesthat,althoughexpensesandthedebtareincreasing,thesituationoftheregionisnotworrying,becauseofgoodbudgetaryperformances,sophisticatedfinancialmanagement,andlawloansrates.Eveniftheresultsoftheanalysisdon'thavetobeinterpretedasthesamewayasforaprivatecompany,theannualaccountsprovideinterestinginformationthatcanbeusedtoimprovepublicfinance.