The physical quality of life index: A useful social indicator?

The Overseas Development Council (ODC) provides a measurement called the Physical Quality of Life (PQLI). The PQLI combines infant mortality, life expectancy, and literacy into a single index for each of 150 countries.We assess the usefulness of the PQLI as a social indicator. In order to make this determination, we test the intensity of the association among the PQLI input variables. We also provide the appropriate Spearman's rank correlation between PQLI and Gross National Product per capita (GNP/C). Overall, our statistical tests confirm that the PQLI is not a major new indicator of inter-country human welfare.     

质量、绩效和贡献视角下创新型省份建设评价研究——以湖南省为例

以国家建设创新型省份工作指引为依据,结合近年来创新省份建设重点及特色科技工作指标,借鉴国内外科技创新评价先进经验并考虑数据的客观性、动态可比原则,从创新质量、绩效和贡献全新视角设计一套创新型省份建设评价指标体系,并将层次分析法和熵权法相结合,以2018—2020年湖南为实证数据进行分析。结果表明：创新型省份建设质量高;创新型省份建设实力更足、基础更牢;创新型省份建设注重科技产业发展、成果转化;创新型省份建设突出民生福祉、生态文明。     

财政政策、会计信息可比性与企业投资——来自中国上市公司的经验证据

基于2007-2021年A股上市公司为研究样本，从宏微观交叉视角，考察不同财政政策下，会计信息可比性和企业投资之间的互动关系。研究发现：相比扩张的财政政策，紧缩的财政政策下的企业可能有更高的投资-现金流敏感性，降低企业投资水平，而会计信息可比性的提高能够有效改善紧缩财政政策下的企业投资水平。进一步分析表明，紧缩的财政政策下，提高非国有企业会计信息可比性更有助于企业投资水平的改善。对于提高宏观经济政策的调控效果和促进实体经济的健康发展都具有重要的现实意义。     

Does Mandatory IFRS Adoption Improve the Information Environment?*

More than 120 countries require or permit the use of International Financial Reporting Standards (IFRS) by publicly listed companies on the basis of higher information quality and accounting comparability from IFRS application. However, the empirical evidence about these presumed benefits is often conflicting and fails to distinguish between information quality and comparability. In this paper we examine the effect of mandatory IFRS adoption on firms’ information environment. We find that after mandatory IFRS adoption consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast errors of other firms. We also find decreasing forecast errors for voluntary adopters, but this effect is smaller and not robust. Moreover, we show that the magnitude of the forecast error decrease is associated with the firm‐specific differences between local GAAP and IFRS. This finding suggests that it is IFRS adoption rather than a correlated unobservable factor that is causing forecast errors to decrease. Exploiting individual analyst level data and isolating settings where analysts would benefit more from either increased comparability or higher quality information, we document that the improvement in the information environment is driven both by information and comparability effects. These results suggest that mandatory IFRS adoption has improved the quality of information intermediation in capital markets, and as a result firms’ information environment, by increasing both information quality and accounting comparability.     

保险类上市公司会计信息披露探析

信息披露问题的提出由来已久，而作为特殊的行业，保险业具有经营风险不确定性、成本未来性等特征，因此其财务信息披露的质量对利益相关者而言无疑更为重要。重点分析了2015年中国保险类上市公司信息披露中存在的主要问题，即风险管理信息的披露不够充分、所披露信息的可比性不足、投资型保险产品的披露透明度不够、保险准备金的提取及披露不够规范等。在此基础上，有针对性地从政策规章、监管和风险管理三个方面提出了相应的对策建议。     

Retirement policy: a review of the role,characteristics, and contribution of the Australian superannuation system

With a market capitalisation of over $1.84 trillion dollars and large annual flows, the Superannuation Guarantee has been regarded as the backbone of Australia's retirement policy scheme and a primary driver of economic growth. However, losses encountered in the aftermath of the global financial crisis led to a major review of superannuation, mainly in response to the lack of accountability, comparability, and transparency discovered within ‘default’ investment options. An outcome of this review was the MySuper initiative, which imposes obligations on fund providers to reconfigure their default investment strategies in accordance with new regulatory requirements. Despite these policy reforms, other challenges remain, such as gender inequality, excessive superannuation fees, low financial literacy, and lack of member participation in growing retirement savings. The paper provides a review of literature pertaining to the background, significant policy changes, and ongoing development of the Australian superannuation system. We emphasise the role of superannuation in the economy; characteristics of the industry, plans, and funds on offer; recent policy initiatives; and perceived inadequacies of the system. The paper concludes with possibilities for further empirical research.     

POST‐TRANSITION POVERTY TRENDS BASED ON AN ALTERNATIVE DATA SOURCE1

This paper analyses a previously unused source of data – the All Media and Product Survey (AMPS) – to arrive at alternative estimates of the post‐transition poverty path. The motivations for using this non‐official data source are twofold: concern over the comparability of the existing official post‐transition datasets – the Income and Expenditure Survey (IES) and Population Census – and a desire to extend analysis of poverty trends beyond 2001. While official data sources are generally preferred for purposes of poverty analysis, the IES and Census collect data at long (5 or 10 year) intervals, and additional years pass before these datasets become available to the public. In some cases there is also concern about data comparability between surveys. The expenditure data contained in the General Household Survey are available annually, although data are captured in a small number of categories that are not very conducive to analysis at the lower end of the income distribution. Analysis on AMPS data confirms the large decline in poverty implied by an increase of R18 billion (in 2000 Rand) in social grant payments between 2000 and 2004. The direction of this trend is consistent with recent research findings based on more frequently analysed data sources, including the work done by Agüero, Carter and May (2005), Seekings (2006 ) and Meth (2006 ).     

中小企业联保贷款融资模式违约率研究

通过联保小组成员与银行之间的博弈分析,得出影响违约率的因素,并针对这些影响因素提出相应的建议,以帮助企业继续从银行获得贷款,同时帮助银行降低信用风险和操作风险。     

The health of left-behind children in rural China

Child health is not only a key indicator of overall quality of public health, but also vital for the future economic development of a country. In recent years, with unprecedented urbanization of China, many children in rural areas have been left behind while their parents migrate to urban areas to seek employment opportunities. Thus, it is considerably important for us to understand the effects of lack of parental care on the health status of left-behind children. Using data from China Health and Nutrition Survey (CHNS), we find that the left-behind children in rural areas are significantly 20.0% more likely to get sick or develop chronic conditions than those living with their parents. We also find that girls are more vulnerable than boys and younger children are more vulnerable than older children to lack of parental care.     

西部地区农村金融制度缺陷浅析

西部地区农村经济的发展,离不开西部农村金融的支持,尤其是近年来我国西部欠发达地区的农村经济发展迅速,但和其相配套的农村金融制度在许多方面制约和束缚着农村经济的发展,西部农村金融制度中现存的西部农村地区典型的二元金融结构模式、金融市场缺乏竞争主体、金融机构监管不力等现象已经严重地阻碍了西部农村经济的发展,针对这些问题,关键是要大力发展西部农村非正规金融、加强西部农村金融机构的监管、完善农村信贷投入保护机制等方面进行改革,从而解决西部农村地区农民贷款难、提高西部农村地区金融机构工作效率的问题,西部农村地区的经济才能取得更好更快的发展。     

物流业发展中“失信”和“失范”问题及对策研究——以河北省物流业发展为例

物流业在我国作为一个新兴的行业,近几年得到了突飞猛进的发展。对河北省来讲,物流业已经成为本省经济发展的重要组成部分,成为推动河北省经济发展的重要动力。但是,在河北省物流行业发展过程中也存在着信用体系缺失和诸多不规范的行为,它极大地遏制了物流业的快速、健康、有序发展。本文拟对此进行探讨并提出相应对策。     

中国城市高质量发展指标研究——以川渝经济带为例

目前中国城市发展质量微观层面研究的不足导致地方城市质量发展缺乏针对性的政策指导.基于城市高质量发展的目标,对川渝经济带2018年17个城市的数据进行统计研究,通过主成分分析和因子分析方法,完善城市高质量发展的指标体系;同时评估城市质量发展状况,分析不同城市在不同指标上和空间上的关系.实证结果表明,城市发展具有很强的地理位置关联性,成渝两地发展呈现互补作用.     

我国县乡财政体制改革探索

县乡财政是我国财政体系中的基础环节,对我们整个国家财政收支具有举足轻重的影响,近年来,我国的财政收入以年均20%的速度增长。但在财政收入总量增长的同时,基层财力不足问题严重。县乡财政困难不仅严重影响基层经济的发展和公共物品的提供,同时也制约了我国社会整体发展水平的提高。因此,面对我国县乡财政困难现状,分析我国县乡财政体制存在的问题及成因,积极探索解决办法已刻不容缓。     

欧债危机背景下江苏企业“走出去”的机遇与战略

欧债危机给转型期的江苏企业带来了良好机遇。江苏企业"走出去"亟需通过战略调整注入新的动力。省内企业要改变以往以低端要素加入全球价值链生产环节的状况,实现发展方式转型;利用全球的分工体系和产业链,获得更高效、更有价值的资源整合;以链条式结构向海外进军;在区域结构要形成"三角骨"构架。     

改革与创新——浙江山区发展新路径

改革开放三十年来,浙江发展取得辉煌成就,然而作为一个多山的省份,区域间的不平衡发展使得欠发达山区与省内发达地区在经济、社会、文化等各方面存在较大差距。工业发展面临矛盾,主导产业或龙头企业带动能力不强,科技创新不足,基本公共服务缺失,促进经济发展的"软"、"硬"两个条件,山区都具有天然的劣势。加快扶持和发展山区经济,一要培养出适合山区需要的各层次人才,二要建立起支撑山区经济的生态工业,三要坚持山区发展与保护相统一。     

福建省A股上市公司独立社会责任报告披露现状分析

选取60家福建省A股上市公司2011-2012年发布的116份独立社会责任报告为研究对象,对其进行描述性统计分析。研究表明:福建省上市公司社会责任报告披露存在行业分布不均衡、报告的可比性较低、披露内容不均衡以及报告的可信度不足等问题。针对这些问题,提出了建立健全的公司社会责任报告披露机制、增强公司的社会责任信息披露意识、建立完善的独立第三方审验机制等措施,以此来完善上市公司社会责任报告披露。     

绿色金融支持区域经济生态化发展——以福建三明为例

推动区域经济生态化发展,绿色金融的支持尤为重要。对三明市绿色金融发展现状进行研究发现,虽然近几年该工作取得了长足的发展,但仍存在内生动力不足、供给结构过于集中、绿色产品创新度低、绿色直接融资发展滞后等问题。因此,应该建立长效的激励补偿机制、健全绿色融资担保体系、创新绿色金融产品以及完善绿色金融市场体系,通过加快绿色金融发展助推区域经济生态化发展。     

会计信息失真问题研究

真实、可靠的会计信息是企业科学管理和政府宏观经济决策的依据.虚假的会计信息必然会造成决策失误,经济秩序混乱.近几年,我国会计信息失真问题比较严重,会计信息失真所带来的严重后果已经直接威胁我国的市场经济健康发展,改变信息严重失真状况,大造诚实守信的信用长城已成为现实的迫切问题.     

阳江五金刀剪产业当前面临的问题与对策

阳江五金刀剪产业作为阳江市的传统优势产业,经过不断发展,至今已成为我国最大的五金刀剪产业集群。近年来,集群内过度竞争、技术创新不足、技术性贸易壁垒和价格竞争优势丧失等问题严重制约着阳江五金刀剪产业的持续健康发展。本文针对这些问题,提出了相应的对策,旨在为实现产业的持续健康发展提供指导意见。     

高校忽视音乐教育的原因探析

教育主管部门一直倡导普通高校重视音乐教育，但是多年来，无论是受社会不良信息、不良人群、负面媒体的影响，还是受家庭的过分宠溺、缺少思想沟通、异常氛围的影响，或是学校的应试教育、忽视音乐教育德育作用、缺乏专业指导的影响，以及学生自身缺乏持之以恒的态度、身心发展不平衡、自我认知失调等因素的影响，普通高校对音乐教育的重视程度远远落后于社会发展的步伐。