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关键词： 国有企业   资金管理   财务费用   企业成本   效益  

摘要： 目前,国际经济环境的变化,对全球经济形势产生了较大的影响,对于国内经济市场而言,企业的生存与发展面临着严峻的挑战,国有企业在经历了多次改革后,管理方式及经营模式均实现了与时俱进,促进了企业的转型升级.然而,在国有企业的管理工作中,资金管理一直是企业高度重视的问题,直接影响着企业各方面效益,如何采取有效的措施,开展筹资、投资及资金风险管理等工作,促进企业资金的有效利用,降低企业的费用支出,使企业降低经营成本,提升企业的整体收益,是国有企业管理人员应深入研究的问题.尤其是对于规模较大的国有企业,企业的采购、生产、设备维护等均需要大量的资金投入,制定适合企业的资金管理方案,使财务费用得以降低,是企业财务管理工作的重点方向.在这个过程中,国有企业的领导、各部门经理及财务部门工作人员应资金管理工作达成共识,在工作思想上统一意识,制定统一的工作方案,并紧跟时代发展的潮流,综合运用多种高新技术,对资金管理工作进行创新,使资金管理工作得以优化,实现良好的管理效果.为此,本文对国有企业资金管理工作进行了分析,对资金管理的内涵及模式进行了论述,并提出了资金管理的优化策略,以期能够促进企业资金管理工作质量的提升,降低企业的财务费用.

摘要： One of the decisive elements for the Brexit referendum was the great regional inequality in the UK, the biggest among the G7 economies. In this thesis, we study whether spatial inequality increased due to Brexit. We successfully pi- oneer a Synthetic Control Method using Lasso to estimate the Brexit impact. Our results are consistent on the national level with other scholars, achieving a mild 2% drop in the real output in 2019 and a stunning 14% fall in 2020. At the regional level, our results hint bigger losses for London and Scottish regions than for rural areas. Thus, in contradiction to other studies, we show that Brexit could decrease spatial inequality.

摘要： This study examines whether global corporate tax reforms might increase tax revenue which was reduced by the profit shifting of multinational corporations. These reforms have been built on the minimum corporate tax rate and redistri- bution of undertaxed profits. Tax revenue gains of jurisdictions under all three tested global models show significant improvement in contrast to the status quo. Pillar II proposal would bring USD 198 billion in extra revenue, METR proposal USD 305 billion and the Tax deficit model USD 214 billion in 2017. However, significant differences are observed between geographical regions and income groups. North America and the EU are the largest recipients of extra tax revenue whereas Africa and Latin America & the Caribbean Islands are the smallest. Income group results show the same composition with high-income countries contributing by around three-quarters to the extra revenue gains. BEFIT Scenario 2 would result in USD 33 billion in extra tax revenue for the EU Member States, which is double the amount of Scenario 1.

关键词： OECD   PISA for schools   topological   by-passes   edtech   spatialities   governance  

摘要： This paper focuses on the Organisation for Economic Cooperation and Development's (OECD) PISA for Schools assessment. Our first substantive focus is a descriptive and analytical account of changes and developments in the functioning of this ground-breaking assessment since its creation in 2012. These changes include an expansion of the number and diversity of participating schools and countries, the introduction of a 'user-pays' model, the enhanced role of edtech firms and an explicit capacity-building focus, which we argue helps to strengthen an instrument constituency for the broader OECD testing regime. The second focus of the paper is the impact of PISA for Schools on changing modes of educational governance, situated against emerging spatialities of globalisation. Here, we provide an analysis using the concept of 'by-passes', which we elaborate as spatial, governance and systemic, to understand the new topological spatialities of globalisation and the global governance effects of these specific by-passes.

关键词： 治疗费用   医疗保障   医保局   冠状病毒感染   感染患者   疾控   卫生健康   新型冠状病毒  

摘要： 为贯彻落实国家医保局、财政部、国家卫生健康委、国家疾控局《关于实施“乙类乙管”后优化新冠患者治疗费用医疗保障相关政策的通知》(医保发[2023]1号)要求,2023年1月7日,省医保局、省财政厅、省卫生健康委联合印发了《关于落实“乙类乙管”后新冠患者治疗费用医疗保障相关政策的通知》(甘医保发[2023]2号),相关政策自新型冠状病毒感染(简称“新冠”)实施“乙类乙管”之日起施行,现将主要内容解读如下.

关键词： 精益经营   零基预算   规范入账  

摘要： 按照企业财务集约化的总体思想和有关工作规定,为加强电力公司财务的统筹与控制能力,形成科学有效、规范顺畅的成本精益生产化管理系统,确保费用合理均衡、规范入账,我们将重点剖析电力企业成本费用预算管理工作情况,并分析提出了其管理的主要问题并给出具体处理方法,以全面预算管理工作为重点,以提质增效为重要任务,促进成本费用预算管理工作转化升级,实现企业效率、质量、效益的整体提高,确保与资源配置和企业运行的现实需要相适应,以满足公司利润提升与长期经营。

关键词： 互组织管理   领导授权   个体效用   组织利润  

摘要： 本文基于组织管理授权效应研究现状,构建个体层面及组织层面的领导授权多元模型,得出不同层面最优授权水平并分析最优结果的相互关系,比较不同层面的授权水平差异并给出个体效用及组织利润均最大化的条件。结果表明:个体工作量适中且个体学习能力较强时,个体最优总效用同初始能力负相关;个体工作量饱和且满足临界条件,个体最优总效用同个体分配工作量及初始能力负相关,组织利润同分配工作量负相关;在一定条件下,个体效用同组织利润均可实现最大化。

关键词： 人工晶体   集中带量采购   白内障手术   住院费用  

摘要： 目的:研究人工晶体集采对白内障手术患者住院费用的影响。方法:利用宁波市病案首页数据,采用诊断相关分组分类方法,对比分析白内障手术病例数量排名前10位的医院人工晶体省际联盟集采前后病种费用、患者结构、平均住院日等指标变化。结果:60岁—80岁白内障手术患者占比近70%,人工晶体集采后住院费用下降7.59%,其中耗材费下降27.79%,医疗服务费、检查检验费、药品费呈不同幅度增加,平均住院日缩短0.32天。结论:人工晶体集采对病种费用调控成效显现,但不同医院间费用结构差异明显,建议医院在DRG付费背景下加强病种费用管控,将人工晶体纳入国家集采,进一步降低患者费用负担。