中国收入分配公平测度研究——基于东中西部地区面板数据的比较分析

文章界定了收入分配公平的内涵,从初次分配公平和再分配公平两大方面构建了分配公平评价指标体系,提出了分配公平的测度方法,基于1985 ～ 2013年东中西部地区面板数据,对中国收入分配公平程度进行综合评价与比较分析.研究结果表明:我国收入分配总体上处于相对公平状态,呈现上升趋势.其中初次分配处于比较公平状态,再分配处于相对公平状态,初次分配公平度大于再分配公平度.我国东中西部地区收入分配总体上处于比较公平状态.其中,东部和西部地区初次分配处于比较公平状态、再分配处于相对公平状态,中部地区初次分配和再分配依次处于非常公平和比较公平状态.从三大地区比较看,收入分配公平度总体上相差较小.其中初次分配公平度和再分配公平度,中部地区相对较高,东部和西部地区相对较低.这一研究结果提供了重要的政策启示.     

资本异质性与居民收入分配公平满意度——基于人力资本、物质资本、政治资本与社会资本的微观证据

文章提出理论假设,构建Ordered Logit模型,基于收入分配公平满意度问卷调查数据,对资本异质性与收入分配公平满意度关系进行了实证研究。研究结果表明：(1)人力资本对分配公平满意度有显著的影响。其中,居民受教育年限越长、健康状况和职业技能越好,其分配公平满意度越高;与城镇居民、男性相比,农村居民、女性受教育年限越长,其分配公平满意度越高。(2)物质资本对分配公平满意度有显著的影响。其中,住房拥有完全产权的居民,其分配公平满意度显著高于住房无完全产权的居民。(3)政治资本对分配公平满意度有显著的正向影响。其中,职务等级越高,居民分配公平满意度越高;党派成员、乡村干部的分配公平满意度显著高于非党派成员和普通农民。(4)社会资本对分配公平满意度有显著的正向影响。其中,在外就餐频率越高,对同事与朋友的信任程度越高,居民的分配公平满意度越高;组织成员的分配公平满意度显著高于非组织成员。此外,相对收入、社会保险对分配公平满意度有显著的正向影响。这一研究结果提供了重要的政策启示。     

政府职能视域下我国社会公平问题初探

市场经济追求效率,必然会产生收入差距等社会不公平问题,在这种情况下,政府利用其社会公平职能来弥补市场经济自身的缺陷.社会公平主要包含权力公平、机会公平、规则公平、分配公平四个方面.本文针对目前我国存在的社会不公平问题,指出了在发展经济的同时,还应该通过制定各种法律法规,完善公共财政体系的方法,维护社会的公平.     

企业社会责任对员工角色外行为的影响——兼论员工感知公平的调节效应

文章以互惠理论为基础,考察企业社会责任与员工角色外行为之间的作用机制。对845个有效样本进行实证研究发现:第一,企业履行社会责任能显著影响员工的角色外行为,对员工组织公民行为具有显著正向作用,对员工反生产行为具有负向作用;第二,企业在不同社会责任维度上的表现,对员工角色外行为的影响具有差异性;第三,员工感知到的公平感对企业社会责任与员工角色外行为具有重要作用,即员工感知到的分配公平越高,由员工责任导致的组织公民行为越积极,反生产行为越低;员工感知到的程序公平越高,由市场责任导致的组织公民行为越高,反生产行为越低,由公共责任导致的反生产行为越低。实践中,为有效实施企业社会责任管理,企业在进行社会责任行为投资时,应明确企业社会责任管理的目标,根据所要获得的不同员工角色外行为开展有针对性的管理。与此同时,企业还应建立科学、有序的分配流程与管理制度,提高员工感知公平,为员工创造良好的工作氛围,使员工在公平、有序的环境下协同工作,提高企业社会责任对员工角色外行为的影响和作用。     

公平与效率兼顾的最佳解：城乡一体化

社会公平体现了公平范畴的全面性,经济公平是最基本的公平,分配公平与否是公平问题的核心。效率即“帕累托效率”,效率的物质技术基础和道德基础是效率实现的双重基础,在物质技术基础一定的情况下,道德基础对效率的提高具有决定作用。经济伦理学视公平与效率为辩证统一的关系,效率的发展与公平的进步在发展方向上相一致。城乡分割状态下导致对社会经济运行搡作的不公平、结果的不公平及运行效率的损害。城乡一体化是公平与效率兼顾的最佳解：实现农村各个方面全面、协调、可持续发展,彻底摆脱城乡差距过大、城乡不公平状态,实现社会公平与社会效率的统一。     

试论公平的重要内涵及其与效率的关系

公平与效率的关系,有人认为两者一致,相互促进;有人认为两者矛盾,如鱼和熊掌不可兼得。不同的看法形成不同的理论,进而导出不同的实践和结果。当前,我国收入分配领域中的差距过大,据“焦点访谈”报道,珠海市和贵州省晴隆县人均国民收入相差86倍,实际上,人们感觉到的社会成员之间的收入差距要比分布的数字大得多,这种情况的出现与我们对公平的理解以及在处理公平与效率关系上的做法并非不无关系。当然,问题的关键不在于对效率的看法上,而在于对公平有着不同甚至完全相反的理解,有鉴于此,笔者对公平以及它与效率的关系作一些探讨。 一、公平的内涵 公平是一个内涵丰富的概念,它包括多层次的涵义。 (一)机会平等。它是指社会成员在享受教育、就业和投资上的机会平等。机会平等是以社会成员在社会     

程序公平与分配公平对决策影响的文献综述

公平是人类追求理想社会的一个永恒话题，从维度上看，公平可以分为程序公平、分配公平、人际公平和信息公平。程序公平以及分配公平对于人们决策行为的影响。主要体现在二者的交互作用，即个体在与他人进行对比中会产生影响。人们可能在高程序公平时，更加关注于分配的结果，对于不等的分配结果持消极态度，此时，程序性不公则在一定意义上表现出了其对人类行为影响上的积极面，也就是高程序公平提高分配公平的影响，表现为对自我评价、自尊等的考虑。     

社会分层对教育公平的影响

随着我国社会发展水平的提高,社会阶层分化越来越明晰。不同社会阶层的子女在受教育机会和教育质量上的差异越来越大.社会阶层差距对教育公平问题的影响越来越突出,而教育公平的实施也在一定程度上促进了社会分层的发展。本文从政治学的角度,对社会分层与教育公平进行研究,找出了现阶段我国社会分层对教育公平的影响。     

公共服务均等化水平与公民社会公平感——基于CGSS 2013的分析

基于CGSS 2013,利用序次Logistic和Bioprobit模型分析公共服务均等化水平与公民社会公平感之间的关系,并利用改进的验证中介效应的办法分析其影响机制。结果发现:公共服务均等化水平越高,公民的社会公平感就越高;总体而言,收入公平感在公共服务均等化水平对公民社会公平感的影响中发挥了中介效应;公民对自身社会地位的自我判断及其年收入影响了公民对于社会是否公平的认知;公共服务均等化水平对不同社会群体社会公平感的影响有所差异。     

社会保障参与行为、社会信任态度与社会公平感研究——基于CGSS2013的实证分析

使用的是2013年的中国综合社会调查数据,探讨社会保障参与行为、社会经济地位、社会信任程度对社会公平感知的影响。研究发现:城乡基本养老保险、城乡医疗保险因素对社会公平有正向作用,参与城乡基本养老保险显著性水平p值达到0.044,参加城乡医疗保险制度对社会公平感的显著性水平p值0.018。社会信任度越高对社会公平感知越具有正向作用,而社会经济地位因素对社会公平无明显影响。研究发现,建设更具有公平效能的社会保障制度、基于保护人的权利的社会诚信制度、维护社会公平公正至关重要。     

Differences in international opportunity identification between native and immigrant entrepreneurs

The aim of this study is to understand more about how identification of international opportunities differs between native and immigrant entrepreneurs. Based on a survey of 116 immigrant and 864 native Norwegian entrepreneurs with newly registered firms, we show that immigrant entrepreneurs are more likely to identify international opportunities than native entrepreneurs are. We reveal important differences in the identification process between native and immigrant entrepreneurs. Whereas general human capital has a significant positive effect on international opportunity identification for native entrepreneurs, we cannot find the same effect among immigrant entrepreneurs. Moreover, although financial capital positively influences international opportunity identification among native entrepreneurs, the same effect is significantly negative among immigrant entrepreneurs. Based on these findings, we conclude that native and immigrant entrepreneurs do not utilise the same resources to identify international opportunities. This study contributes to the literature on international entrepreneurship by documenting significant differences in how native and immigrant entrepreneurs identify international opportunities. It also contributes to immigrant entrepreneurship literature by bringing the opportunity-based view of entrepreneurship into the field.     

Crowdfrauding: Avoiding Ponzi entrepreneurs when investing in new ventures

Crowdfunding has gained substantial interest in the U.S., allowing entrepreneurs to raise startup capital in exchange for equity in their ventures. This approach to equity capital can open up new sources of venture finance to legitimate entrepreneurs, but little attention has been given to how it offers new opportunities for illegal entrepreneurs to defraud investors. We adopt a forensic approach to examine entrepreneurs who launch Ponzi ventures—businesses that continually bring in new investors in order to use their money to pay returns to earlier investors—to demonstrate the ease, creativity, and audacity with which these illegal entrepreneurs operate. The provided examples of Ponzi entrepreneurs show how easily they can circumvent the safeguards purported to protect investors: screening by ‘the crowd,’ transparency and documentation requirements, independent audit reports, and withholding of funds until the venture's financial goal has been met. In this article, we offer possible solutions to help protect investors, legitimate entrepreneurs, and business in general from the damage created by illegal entrepreneurs.     

公允价值应用对上市公司股东权益的影响

财政部颁布的新会计准则已于2007年1月1日开始在上市公司中推行。新会计准则的全面实施,对提升经营业绩、提高上市公司股东权益具有重要的意义。分析相关数据,新会计准则公允价值的应用将在投资性房地产、金融工具、非货币性资产交易中对上市公司股东权益产生影响。     

Returnee entrepreneurs and firm performance in Chinese high-technology industries

Building on the knowledge-based view and network perspectives, this paper explores the relationships between knowledge, networks and firm performance. Using a unique, hand-collected dataset of 353 small and medium enterprises (SMEs) of returning entrepreneurs and 358 local entrepreneur-owned SMEs from Zhongguancun Science Park in China, we find that the SMEs of returning entrepreneurs perform better than those owned by local entrepreneurs due to their technological and commercial knowledge as well as their international entrepreneurial orientation. Our results show that international networks positively affect firm performance in high-tech industries. Our findings indicate that returnee entrepreneurs gain competitive advantages through utilising their intangible assets to exploit business opportunities and development in an emerging economy.     

Friends,family, or fools: Entrepreneur experience and its implications for equity distribution and resource mobilization

Who helps entrepreneurs raise the resources they need and how much equity does an entrepreneur distribute in return? We use a sample of 611 entrepreneurs in the U.S. to examine why some entrepreneurs are more likely than others to distribute ownership selectively to helpers. We find that entrepreneurs with specific industry experience and start-up experience are able to provide ownership more selectively and raise more resources from their helpers. We refine the categorization of social ties further to make a distinction between professional and familial ties to show that the ownership distribution and types of resource contributions vary by the mix of ties in the entrepreneur's helper network. Our findings have implications for theories of resource assembly, social structure and entrepreneurship, and organization design.     

私募股权投资对企业上市后经营绩效的影响——基于江浙两省中小企业板制造业上市公司的实证分析

本文以2004—2007年在深圳证券交易所中小企业板上市的27家江浙两省制造业企业为研究对象,采用面板数据分析方法和比较分析方法,对私募股权投资对企业上市后经营绩效的影响进行了实证检验和分析。结果发现:私募股权投资对所投资企业上市后的经营业绩具有积极作用,但是这种积极作用随着私募股权投资机构的减持而不断减弱;私募股权资本所投资的企业上市后的经营业绩还不如无私募股权资本支持的企业。这一结果启示我们提高私募股权投资机构的素质与专业水平是当前亟待解决的重要问题。     

“Fake it until you make it”: business model conceptualization in digital entrepreneurship

Digital business model research spans the disciplines of information systems, marketing and entrepreneurship. Despite the growing research in the area there is a lack of understanding of how digital entrepreneurs identify business opportunities and conceptualize those in a business model. The literature on business models lacks consistent terminology and specification of critical components. Through an explorative study of digital entrepreneurs we examine how entrepreneurs identify business opportunities and how they translate them into a workable business idea. Although entrepreneurs typically have difficulty explaining their business model components we identified that critical features in our simplicity framework include three main modules, transaction/matching, marketing and back-office components, and simplicity in terms of value proposition, conceptualization approach and usability. This research proposes that a parsimonious view of digital business models, aligned with the lean start-up idea, makes sense for theory development and in terms of usefulness for entrepreneurs.     

Human capital signals and entrepreneurs’ success in equity crowdfunding

Grounding on research about the role of signals in the attraction of equity finance, this paper studies the effects of diverse human capital signals on entrepreneurs’ success in equity crowdfunding. We argue that the human capital of an entrepreneur, who launches (alone or with other teammates) an equity crowdfunding campaign to finance her start-up, constitutes a set of signals of the start-up quality. The impact of each human capital signal on entrepreneur’s success in equity crowdfunding depends on both signal fit with start-up quality and signal ambiguity. Empirical estimates on 284 entrepreneurs who launched equity crowdfunding campaigns indicate that only entrepreneurs’ business education and entrepreneurial experience, two human capital signals that have both a good fit with start-up quality and a low degree of ambiguity, significantly contribute to entrepreneurs’ success in equity crowdfunding.     

Gender,entrepreneurial characteristics,and success: Evidence from Ethiopia

Africa‐based research on gender and entrepreneurship is very limited. This study compares the characteristics and relative successes of men and women entrepreneurs in Ethiopia with a view of isolating the unique hurdles encountered by female entrepreneurs. While both genders in this sample were pulled, rather than pushed, toward entrepreneurship, women were more influenced by family factors. With regard to personality traits, men entrepreneurs in this study were generally more confident in their ability to succeed, whereas women exhibited higher fear of failure and external locus of control. Women entrepreneurs also reported lower business and entrepreneurial skills and relied more on government funding. Furthermore, male entrepreneurs outperformed females in terms of sales, employment growth, and profitability. The study identifies areas in which the skills and competencies of Ethiopian women entrepreneurs can be developed through targeted training programs to enable them to more clearly recognize entrepreneurial opportunities and achieve business growth. The findings of this study and the concrete suggestions it offers to strengthen the success of Ethiopian women entrepreneurs may be relevant to other African countries as well.     

新企业会计准则的主要变化及对企业的影响

新企业会计准则已于2007年1月1日在上市公司正式实行。它的发布和实施,使我国会计准则与国际会计准则之间有了实质性趋同,给会计实务带来了诸多的挑战与机遇,同时对我国企业也将产生重大影响。特别是公允价值概念的适度引入及债务重组准则,对企业利润的影响是重大而深远的。