Proceedings of the 2014 International Conference on Economic Management and Trade Cooperation

Session: Public economic

22 articles
Proceedings Article

Research on Influencing Factors of Corporate Tax Compliance Behavior: a Perspective of Corporate Governance

Yuan Hong-Bing
Earnings management is an important research direction for corporate finance, while tax is an important means for earnings management. Therefore, corporate tax compliance behavior plays a vital role on research of the corporate finance. This paper, based on the undersheltering puzzle, analysis of the...
Proceedings Article

Tax Planning of Small and Medium-Sized Real Estate Development Enterprise in the Establishment Stage

Lu Zhang-Yin, Liao Zhi-Gao
In recent years, real estate development enterprises become the focus of social attention. The country issued a series of related policies and measures to suppress prices rose too fast. Facing the national regulators strength increasing, and combined with the increasingly fierce competition in the market,...
Proceedings Article

Research Overview on Modern Service Industry Clusters

Liu Chun-Xiang, Shi Guo-Feng
The modern service industry has played a significant role to regional economy and also attracted a lot of attention in the theoretic world. Then this article has made a relative comprehensive study on current theoretical and empirical research on modern service industry clusters. This article has drawn...
Proceedings Article

Researches on the Current Development and Promotion Strategies of Zhejiang Modern Service Industry

Liu Chun-Xiang, Zhou Hui-Qin
Base on the general introduction about the development history of Zhejiang modern service industry, this article explains its development features. This article has found that apparently Zhejiang modern service industry has a raised contribution to Zhejiang economy and this industry has made remarkable...
Proceedings Article

Research on Community Supported Agriculture

Chai Hua-Qi, Sun Jie, Cui Xiao-Min
Nowdays, the safety of agricultural products becoming increasingly serious, a new way called community supported agriculture (CSA) come into the view of the public. It advocates a healthy and natural lifestyle, hoping to rebuild the harmonious development of rural and urban communities and provide health...
Proceedings Article

An Empirical Analysis of the Effects of the Stock Index Futures on the Spot Market Volatility of China

Che Hui-Chun, Cao Fang
The paper studies the effects of the stock index futures on the spot market volatility of China, through GARCH model, using HS300 stock index futures and the HS300 index as the research object. The empirical results show that the HS300 stock index futures has weakened the spot market volatility in spite...
Proceedings Article

A Study on the Changing Trends of Domestic Tourism Consumption Composition of Urban Residents Grouped by Travel Purpose in China

Zhang Guo-Ping, Liu Xiao-Ying
Domestic tourism of urban residents in China can be divided into five groups by travel purpose: sightseeing, visiting relatives & friends, business, leisure and the others. Then the annual tourism consumption share of every group (i.e. consumption contribution rate) is calculated by processing the sampling...
Proceedings Article

The Influence of Emotional Factors on Consumption Decision of Infant Formula in China

Xia Ming, Guan Jing-Jing
In-depth interviews with 48 consumers were conducted to reveal the influence of emotional factors on consumption decision of infant formula, and explore the mechanism. Because of the halo effect, spillover effect and media effect, a negative accumulated mood with homebred infant formula has been generated...
Proceedings Article

Evaluation Study of Internet Commercial Sustainable Development under the New Commercial Civilization

Zeng De-Bin, Lu Hai-Xia
the new business paradigm in the information era takes openness, transparence, sharing and responsibility as a fundamental principle. Acting as the subject of the new business paradigm, the issues concerned about sustainable development of e-businessman has become the hotspot of attention by academia....
Proceedings Article

SVM-based Abnormal Account Monitoring Model of Bank

Qin Xue-Zhi, Li Jing-Yi, Hu You-Qun
The account transaction flow of bank loan customers reflects the capital transaction of customers and represents their management level. Normal account transaction flow shows regularity to some extent, while abnormal account transaction flow manifests itself differently in transaction amount and transaction...
Proceedings Article

The Influence of Political Skill on Workplace Friendship Based on the Social Capital Theory

Gao Jing, Wang Hui-Hui
The workplace friendship plays a significant role in the development of individuals and organizations. Although there is a considerable body of literature on organizational political skill and workplace friendship respectively, scholars hasn’t paid enough attention to the influence of political skill...
Proceedings Article

The Mechanism Research and Empirical Analysis on How Energy Tax Policy Influence Energy Substitution: Concurrently Case Study from China

Qiao Hai-Shu, Ou Yang-Xin
This document explains and demonstrates how energy tax policy influencing energy substitution in China. As China is trying to seek into the efficient and clean energy substitution, being an important means of Micro-constraints and Macro-regulations, energy tax policies will plays more and more important...
Proceedings Article

Assessment of the Key Political Risks of China’s Overseas Direct Investment

Chang Jian-Cong
this paper introduces firstly the major political risks of China’s overseas direct investment, analyzes the relevant affecting factors, assesses the causes for these political risks in consideration of the major systemic elements of the target countries and China, finally it develops a couple of strategies...
Proceedings Article

Social capital and the small micro enterprise financing research in China——Golden Triangle area in Shandong and Fujian as an example

Xu Lu-Han
In this paper,Shandong and Fujian Golden Triangle region,an analysis of the impact of bank-enterprise relations,social relations,government relations and other social capital to small and micro enterprises in financing activities.The study found that small and micro enterprises are rare in corporate...
Proceedings Article

The Problems and Improvements in the China Rural "Assets Checkup" Work

Zhang Hong-Jing, Zhong Qiang
This article obtained from the rural area assets checkup, and analyzed the problems existing in the countryside assets checkup work,then gave some suggesstions for the rural assets checkup work,such as sorting out clear special subject, introducting of external auditors, writing the readable inventory...
Proceedings Article

Is the Internal Capital Market Efficiency ——Empirical Evidence from Chinese a Shares Listed Companies

Zhang Bin
This paper measure the efficiency of internal capital market according to the new model on the basis of the existing internal market efficiency model modification,The study found that A- shares listed Corporation internal capital market efficiency is effective overall and has the effect on the allocation...
Proceedings Article

Strategic Analysis for LNG Vehicle Filling Business in the Low Carbon Economy

Zhang Yuan-Gao
LNG vehicle filling business has developed rapidly in recent years, and is becoming a new profit increasing point, but its development environment changes quickly and increasing complex. There are many difficulties in the process of development. It is necessary to review its development strategy planning....
Proceedings Article

Empirical Research on the Effect of Internal Capital Market Efficiency from Chinese A Shares Listed Companies

Zhang Bin
The paper makes the empirical analysis on factors affecting the A -share listed company's internal capital market efficiency, the study found that in the related factors of corporate governance, control and cash flow rights are associated with the internal capital market positively; the nature of ultimate...
Proceedings Article

A Study of the Relationship between China’s Fiscal Expenditure Structure and Urban-Rural Income Gap

Fang Li-Ting
This paper uses additive non-parametric model to study the linear and nonlinear relation between china’s fiscal expenditure structure and urban-rural income gap. The result shows that the structure of fiscal expenditure has a significant linear and nonlinear impact on income gap between urban-rural residents,...
Proceedings Article

Forecasting the Internet of Things Market by Using the Grey Prediction Model Based Forecast Method

Huang Chi-Yo, Kuo Chu-Chi, Kao Yu-Sheng, Lu Hsueh-Hsin, Chiang Po-Yu
The Internet of Things (IOT), extensions of the Internet into everything in the real world, enables computation all over the world. Albeit important, very few studies intended to predict the IoT market. In order to forecast the IoT market effectively with very few data, the GM(1,1) based Grey forecasting...
Proceedings Article

Establishing Two-Oriented Society and Environmental Accounting

Lin Xiao-Hua
Sustainable development not only meets contemporary people’ needs, but also the offspring’s needs. This paper described Two-oriented society construction which is the requirements of sustainable development from the perspective of sustainable development,And environmental accounting promotes the construction...
Proceedings Article

Environmental Performance Information Disclosure of A-share Listed Companies

Tang Jiu-Fang, Wang Xue-Zhi, Lin Xiao-Hua, Li Peng-Fei
The paper sample period covered the years 2007–2011 A-share listed companies of Chinese chemical industry. We used an environmental performance disclosure index and evaluated the environmental performance disclosure information (EPDI) according to the Sustainability Reporting Guidelines Version 3. 0...