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To explore the current landscape of seasonal influenza vaccination across China, and estimate the budget of implementing a national “free-at-the-point-of-care” vaccination program for priority populations recommended by the World Health Organization.In 2014 and 2016, we conducted a survey across provincial Centers for Disease Control and Prevention to collect information on regional reimbursement...
This paper introduces the Journal of Multinational Financial Management's special issue on financial management in China. We provide a brief literature review of China's financial management policies, practices, and recent research findings, and describe how papers published in this special issue contribute to this literature. We also make many suggestions for future research.
At present in China, local governments have tried various financing approaches. This paper uses principal component analysis to assess the efficiencies of four financing methods which are commonly used by the local governments. The result shows that the efficiency of local bonds financing is higher than that of land financing, platform financing and financial allocation by the central. Platform financing...
Green credit policy is an important measurement for fulfilling target of energy saving and emission reduction (ESER) and change economic towards green growth mode. This paper is an analysis of the policy, from policy content and component introduction, to current implementation status, and to policy mechanism analysis. After implementation of the policy, China commercial bank credit structure changed...
Operating mechanism of finance supervision institution and financial ecology in economic reality should be suitable. That is a key factor to influence the supervisory performance of financial supervision institution. By means of comparative analysis, functional analysis, economic analysis and historical analysis, this paper analyzed risks of financial mixed operation and disarrangement of finance...
In order to research the relationship between managerial ownership and earnings quality in China, the article researches the financial data of Chinese listed firms by using the abnormal accrual model and adjusted Jones model, we find that managerial ownership influences earnings quality by firm's accounting choices. The empirical research shows that the distribution between of managerial ownership...
This paper investigates the existing problems of the international monetary and financial system. To solve these problems, the diversified international monetary and financial system is necessary to be constructed in terms of the following three aspects: declining status of U.S. dollar, Euro becoming the chief competitors of U.S. dollars, and rapid development of Asian economy with China at the core...
Using the data of Fujian Province over the period 1978-2008, this paper employs cointegration and Granger causality testing approach to study the relationship between Technological progress and Local government expending on Science and Technology. The empirical estimates show that Local government expending on Science and Technology and total factor productivity (TFP) has the long-term stability and...
The variations of Baltic Dry Index (BDI) and Shanghai Stock Exchange Composite Index (SSE Composite Index) over the last three years reflected the historical features of the world economy in financial crisis. In order to test the correlation of BDI and SSE Composite Index, the weekly average data of BDI and SSE Composite Index from 2007 to 2009 are taken as empirical sample data by statistical analyzing...
Rural finance is the important factor which promotes to increase the income of farmers and the economic development of countryside. However, along with the comprehensive opening of financial system in China, the rural finance enterprises can just deal with the changeable and complex financial environment effectively only when they unceasingly enhance their own dynamic capabilities. On the basis of...
This paper documents a unique form of controlling shareholders' propping and tunneling through earnings management prior to China's equity transactions, and we find the significant evidence that the controlling shareholders of targets attempt to employ income-increasing accruals management prior to the mergers that acquirers are not the controlling shareholders of targets so as to increase their revenue...
The ecological protection of the farmlands in China is being confronted with a lot of problems such as soil and water erosion, land degradation at present. Therefore farmland eco-compensation is becoming a question of common interest. Based on the analyses of the major problems and their origins in the farmland protection in China, the paper discusses the concerned policies including relative rules...
Using the data of listed companies which got equity refinancing in China's A-share stock market during the period of 2002-2005, this paper undertakes an exploratory study on excessive equity financing behaviors of listed companies from the perspective of ultimate controller's benefit invasion towards minority shareholders. The results show that, firstly, the deviation of ultimate control rights and...
Money as a vital resource of an organization should be managed effectively and efficiently. And money resource in a compensation administration has close connection with organizations' strategy, compensation philosophies, organization size and environment. In order to realize pay equity and increase organizational efficiency, distributive justice, interactive justice and chance justice should be considered...
Chinese informal finance has shown its own characteristics and scale of development. Based on empirical data of Wuhan city which is the metropolis in the central and western region of China, the author attempts to explore the objective laws of the development of informal finance in developing countries such as China. This paper has described the various characteristics of informal finance in Wuhan,...
The paper stands on companies' board of supervisors, by using listed companies' annual report data of 2006-2008 in the Shenzhen Stock Exchange and constructing panel data model to analyze the factors to supervisors' internal control disclosure, finds financial status is a significant impact on the behavior of supervisors' disclosure, while the role of corporate governance is smaller than we expected...
In the age of knowledge economy, intellectual capital become to the key and scarce resource of value creation and sustainable development. The effective development of intellectual capital has become a key for the business general competitiveness how to transform the sustained core competitiveness. This paper based on the relevant literature of intellectual capital and corporate financial performance...
In order to verify the causality for the regional financial development and the economic growth in Shannxi, the multiple regression model, the co-integration analysis and Granger causality test is used in this paper. Empirical results show that the financial development in Shannxi hindered the economic growth from 1993 to 2008. The cause consists in the low efficiency of resources in financial intermediaries...
China's forestry development is always restricted by various risks consistently, which seriously impact on the profound development of forestry industry in China. Therefore, a long-term and effective forestry risk management is imperative. Along with the innovation of financial tools, how to use them in the risk management system of forestry is significant to raise the level of risk management. The...
The influence of international finance crisis has still existed. The problem that financing is difficult in high-tech enterprises has become increasingly prominent in China. Based on the analysis of current financing situation of High-Tech enterprises and research actualities of supply chain, this paper made studies on the financing modes by using the theories and methods of systematic analysis. This...
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