聊城市实施“弯道超越”战略研究

实施“弯道超越”是聊城市应对国际金融危机提出的一项新的发展战略。要实现这一发展战略，就必须做到：找优势、强信心，练就“弯道超越”的眼力；抓转机、快转型，提高“弯道超越”的能力；扩内需、促投入，施展“弯道超越”的魄力；重创新、激活力，增强“弯道超越”的动力。     

论投资项目经济评价中的方案比较方法──与胡月亭同志商榷

《对利用“差额投资内部收益率法”进行方案比较的质疑》（胡月亭，技术经济，1994年，第5（剿。第37页，以下简称《质疑））一文对《建设项目经济评价方法与参数》［以下简称《入法与多数厂中的llJJ’方案比较的差额投资内部收益率法提出了质疑，其结论是：（1）“‘当差额投资内部收益率等于基准收益率时，投资大的方案较优’的评判准则是错误的”（《质疑》，第37页）；（2）“‘当差额投资内部收益率大于基准收益率时，投资大的方案较优’的判断准则是不严谨的”（《质疑），第38页）。其依据是认为差额投资内部收益率评判准则与“净现…     

管理会计的本质、边界及发展

本文首先对会计学界具有代表性的关于管理会计本质属性的两大观点进行了回顾与评述，认为管理会计本质是一个通过提供经营管理信息提升企业价值的会计信息系统，价值提升是渗透在管理会计所涉及的各个“毛细血管”中的；其次，重点从横向和纵向两个方面探讨了管理会计边界，指出企业动态环境的变化大大促进了管理会计的价值思维及体系边界的扩展，管理会计边界由相对静止（即认为管理会计的边界是明确、清晰与固定的）向逐渐变化的动态发展（即认为管理会计的边界是随环境条件而变化，呈现出模糊性），但没有根本动摇管理会计的价值管理和价值提升的本质；第三，可以预见管理会计未来的发展趋势是整合，它将围绕企业核心能力的培植与企业价值提升而形成一个超越传统会计的，全新的综合化信息系统；最后，笔者对我国管理会计的发展和应用提出一些看法，认为管理会计在我国的发展和应用还需要在企业管理实践的研究、管理者对管理会计价值的认识和需求，管理会计职业推进方面做出努力。     

MLP框架下农业低碳转型路径的前因组态研究

低碳转型是推动农业可持续发展的重要实践，但现有研究缺乏对农业低碳转型路径的深入探讨。本文在MLP框架基础上，从微观利基层、中观体制层、宏观景观层三方面构建了农业低碳转型的理论模型，并运用NCA和fsQCA对中国31个省份案例数据进行分析，以探究农业低碳转型路径的前因组态。研究发现：（1）预设的6个前因条件均不构成高/低水平农业低碳转型的必要条件。（2）存在5条驱动高水平农业低碳转型的路径，具体分为两组，分别是“数字基础+数字金融”主导模式，“科研人力+机械投入”主导模式。（3）中国东中西部的农业低碳转型路径存在明显差异。研究不仅深化了对农业低碳转型理论机制的认识，也为农业低碳转型工作提供了政策建议和实践指导。     

中国城市能源转型的特征及影响因素分析—基于中国131个城市的经验证据

城市是能源消费的中心，城市能源转型是实现中国碳中和目标的重要条件。因此，研究城市能源转型的特征及影响因素十分必要。本文首先分析了中国城市能源转型的技术特征和时空特征；其次，基于2001年到2016年131个城市的非平衡面板数据，实证分析了影响中国不同类型城市能源转型的关键因素。研究发现：（1）中国城市能源转型中更重视电动汽车的发展，国外城市则相对更重视生物质的发展。（2）中国城市能源转型存在“东快西慢、南快北慢”等区域差异特征。（3）从影响因素看，煤炭资源禀赋情况对能源转型影响最大；其次是技术进步；之后是政策性因素。（4）影响城市能源转型的关键因素对不同城市有所不同。本研究有助于可以为城市能源转型政策的精准化实施提供参考依据。     

浅谈我国现阶段会计委派制

会计委派制（又称会计人员委派制）是指由会计委派主体（政府部门或产权管理部门）以所有者身份，对用人单位所需使用的会计人员统一进行委派与管理的一种会计管理体制。在我国目前会计委派制的主要模式有以下几种：（1）财务总监制；（2）直接管理形式；（3）主管会计委派制形式；（4）零户统管形式；（5）财会集中制形式；（6）“会计楼”形式；（7）村账站管形式；（8）内部委派制形式。目前此项工作试点已在全国范围有序稳步展开，本文试图从几个层面对会计委派制推行过程中的存在问题进行一些探讨。     

中国式现代化背景下国土空间优化与调控：抗解性范式转型

随着世界百年未有之大变局加速演进，全球不确定性持续增强，世界之变、时代之变、历史之变的特征正在深刻影响着我国国土空间的演进格局。面对未来各种不确定性，我国国土空间优化与调控的理论体系和方法论亟待提升和转型，需要超越简单性范式和复杂性范式，深入理解复杂性和繁杂性两个维度交织叠加的抗解性问题。在新发展阶段，我国国土空间抗解性趋于增强，国土空间优化与调控的根本方向和必由之路在于建立中国式现代化背景下的抗解性新范式。需要认识到，理论认知是国土空间优化与调控的基本前提，亟待深化；研究范式是国土空间优化与调控的重要支撑，需要转型；技术方法是国土空间优化与调控的重要支撑，有待创新；规划模式是国土空间优化与调控的治理基础，有待变革。     

企业管理中几个突出的变革问题

企业生产离不开资本、劳动、土地三大要素，但离开科学管理也是不行的，管理已成为生产的第四大要素，为世人所认同。发现管理问题，变革管理方式、方法和管理模式，促进企业效率、效益的提高。本文将从中国企业管理的演变、管理认识误区及几个突出的变革问题等方面进行论述。一、中国企业管理之演变50年代以来，随着对经济建设认识的逐步深入，我国企业的经营管理大致经历了模仿一探索一倒退一转型一创新五个阶段。第一阶段：企业管理形态大致是集权式、军事化、生产型管理（194pel956）；第二阶段：党委领导下生产型管理（1957—1965）;第…     

货币升值、经济结构转型与构建新发展格局研究

汇率变动通过资源配置效应，在一国经济结构转型中往往能发挥重要作用。本文深入探讨了人民币升值对经济结构转型,进而对构建新发展格局产生的影响。研究发现：（1）人民币升值通过优化进口贸易结构，有利于制造业创新发展，从而强化新发展格局的动力来源；（2）人民币升值通过调整出口贸易结构，有助于制造业结构升级，从而夯实新发展格局的产业基础；（3）人民币升值通过促进产业结构服务化转型，有利于拉动服务型消费增长，从而强化新发展格局“国内大循环”的主体地位。     

世界遗产管理中的不等式

近些年，一系列热点事件，引起了人们对“世界遗产”管理问题的关注：曲阜水洗“三孔”遭到质疑；武陵源风景区因过度开发受到联合国教科文组织的警告；武当山因管理不善导致遇真宫被焚……所有这些都可以归结为遗产管理中的种种错位。     

Pleasure and belief in Hume's Decision Process

Abstract

The purpose of this paper is to introduce explicitly pleasure and belief in what aims at being a Humean theory of decision, like the one developed in Diaye and Lapidus (2005a). Although we support the idea that Hume was in some way a hedonist – evidently different from Bentham's or Jevons' way – we lay emphasis less on continuity than on the specific kind of hedonism encountered in Hume's writings (chiefly the Treatise, the second Enquiry, the Dissertation, or some of his Essays). Such hedonism clearly contrasts to its standard modern inheritance, expressed by the relation between preferences and utility.

The reason for such a difference with the usual approach lies in the mental process that Hume puts to the fore in order to explain the way pleasure determines desires and volition. Whereas pleasure is primarily, in Hume's words, an impression of sensation, it takes place in the birth of passions as reflecting an idea of pleasure, whose “force and vivacity” is precisely a “belief”, transferred to the direct passions of desire or volition that come immediately before action. As a result, from a Humean point of view, “belief” deals with decision under risk or uncertainty, as well as with intertemporal decision and indiscrimination problems.

The latter are explored within a formal framework, and it is shown that the relation of pleasure is transformed by belief into a non-empty class of relations of desire, among which at least one is a preorder.     

Globalization,Neoliberalism and the attack on social security

Neoliberal political movements advocate privatization of public pension systems. Globalization imposes pressure on nations to conform to neoliberal policy views with respect to the design and structure of social insurance, including public pension systems. The paper begins with an investigation of the economic, ethical and ideological dimensions of the privatization debates in the U.S.; it argues that privatization advocates may be largely moved by ideology, since the other reasons advanced appear weak or unfounded. The second part discusses the history of Social Security, the purposes for its creation, and some of its economic effects. Differences between public and private pension systems are considered. A brief international comparison of some aspects of public pension system finance and benefit structures is presented. The final section considers the ethical, macroeconomic and distributional implications of privatization, prefunding and payroll tax funding, and argues for a pay as you go system financed with income taxes. In order to promote equity, economic security, community, and social cohesion, public pension systems should be universal in coverage. In order to reduce the inequality, income insecurity, and aged poverty generated by market economies, public pension systems ought to be progressive: benefit/contribution ratios should be inversely proportional to income, and progressive income taxes should finance the system. To promote economic growth, the systems should be financed on a pay-as-you-go basis, and should not be prefunded except for an emergency reserve. The fiscal policy recommendations partially depend upon the theory developed by Abba Lerner in the 1940s, and recently advanced by Wynne Godley and Randy Wray: Lerner's “principle of functional finance.”     

Interest on reserves and inflation

The payment of interest on reserves has been a common practice in inflationary economies. This policy may seem paradoxical since it involves returning part of the seigniorage, generated by the inflation process, with the intention to finance the fiscal deficit. This paper argues that the motivation for this policy can be captured by the discretionary regime, where the policymaker pays interest on reserves because he is concerned with the erosion of real liquidity by inflation, which is in part beyond his control. However, this policy is an unlikely outcome in the commitment regime, where the policymaker is in full control of inflation.     

Bayesian estimation of duration models: An application of the multiperiod probit model

The multiperiod probit model is presented and Bayesian estimation using the Gibbs sampler with data augmentation is described. As an empirical illustration, the multiperiod probit model is then used to estimate a duration model using employment duration data for the Canadian province of New Brunswick. Bayesian estimation with unobserved heterogeneity is shown to be a simple extension of estimation of a duration model with no unobserved heterogeneity. More importantly, perhaps, some numerical problems encountered by other authors using Maximum Likelihood are avoided.I would like to thank M. Baker, G. Koop, A. Melino and D. Poirier for helpful comments and discussions. I would also like to thank M. Baker for providing his data.     

Scenarios and creativity: Thinking in new boxes

To be creative and make change happen, leaders must do more than simply ‘think outside the box’, as the traditional business manuals suggest, using the popular American expression. After all, the space outside the box is infinitely expansive. Moreover, there can be no guarantee that a solution to the problem will be found. The answer: ‘Think in new boxes.’ This requires developing the right new box; in other words, useful new models, a helpful new approach to a problem. That is the real art of practical creativity. This short article outlines the approach (Thinking in New Boxes) and its application to classic scenario planning with a few examples. The authors also present the ‘Expressway to Scenarios’, an approach that wins in impact and practicality what it loses in deep analysis, by having top executives involved in key steps.     

On the Role of Paradigms in Understanding Economic Globalization

Any adequate analysis of economic globalization necessarily requires fundamental understanding of the worldviews underlying the views expressed with respect to the nature and role of economic globalization. This paper is based on the premise that any worldview can be associated with one of the four basic paradigms: functionalist, interpretive, radical humanist, and radical structuralist. It argues that any view expressed with respect to economic globalization is based on one of the four paradigms or worldviews. It, therefore, discusses four views with respect to the nature and role of economic globalization which correspond to the four broad worldviews. The paper emphasizes that the four views expressed are equally scientific and informative; they look at the nature and role of economic globalization from a certain paradigmatic viewpoint. Emphasizing this example in the area of economic globalization, the paper concludes that there are opportunities for each paradigm to benefit from contributions coming from the other three paradigms.     

A Humean theory of choice of which rationality may be one consequence

For the reader who considers economic theory of choice as a special case of a more general theory of action, Hume's discussion of the determinants of action in the Treatise of Human Nature (1739?–?40), in the Enquiry on Human Understanding (1748) and in the Dissertation on Passions (1757) deserves attention. However, according to some modern commentators, Hume does not seem to have given any evidence that would favour what nowadays we would consider as the kind of rationality involved in modern theories of rational choice. On the contrary, this paper arrives at the conclusion that consistency between preferences and choice, like the usual properties of completeness and transitivity, may be considered as outcomes of a mental process, described by means of a decision algorithm that aims to represent Hume's theory of choice.     

The concept of freedom and its relation to economic development--a critical appreciation of the work of Amartya Sen

Following a brief review of the conception of freedom as employedin economic discourse, this paper focuses on the evolution ofthe concept of freedom in the work of Amartya Sen. It tracesthe development of Sen's thought from the capability analysisof the late 1970s to his more recent separation of freedom intoits opportunity and process aspects. While broadly appreciativeof Sen's development of the concept of positive freedom, thepaper identifies some difficulties arising from his definitionof capability as a set of options as well as from his separationof the opportunity and process aspects of freedom. Aspects ofthe relationship between Sen's conception of freedom and thatof Marx are discussed briefly in the context of Sen's recentdiscussion of the market as a source of freedom.     

How chaebol restructuring after the 1997 crisis has affected corporate decision and performance in Korea: debt financing,ownership structure,and investment

ABSTRACT

Korean chaebol firms, characterized by excessive debt financing and overinvestment, experienced restructuring after the 1997 crisis. By reducing debt financing and thus overinvestment, they tried to reorganize financing structure and ownership structure. Chaebols’ debt reduction turns out to have improved performance. However, polarization between chaebol and non-chaebol firms has become more significant. Even after the crisis, firms that give higher cash flows to a controlling shareholder take more capital investment, indicating that agency problems still exist within chaebols. Chaebol-affiliated firms continue to be more active in R&D than non-chaebol firms. However, the pattern is limited to the group of top 10 chaebols after the crisis.

Abbreviations: KFTC: Korea Fair Trade Commission     

Types of technology

Technology is a concept rife with confusion. Here, I argue that technologies can be distinguished as a combination of type of producer and an idealized artefact life history. Using this definition, a number of technologies are identified. The first technology historically, in the Protostomes, was the production of individual or family dwellings. Next came objects such as spider webs for trapping prey. Stigmergy followed, with the social insects, as a collective endeavour to construct a mega-structure using simple rules of accretion. Some birds and primates began to make tools, or simple technological objects whose function is closely related to their form. Humans are distinguished by their ability to make machines. Traditional technology took place once people voluntarily organised into groups with specialised knowledge to produce more complex objects and structures. Monumental objects like ceremonial pyramids came with the command economies of the early agrarian societies, which also resulted in a new category of artefact, the network. Finally, with modern civilizations came ad hoc accretion, or population-level adding-on, to make truly complex technological systems. Developing a theoretical framework within which artefacts, production processes and ways of interacting with them are identified should help the study of technology to become more scientific.