自由贸易港需要什么样的金融服务？——再论FT账户和海南自由贸易港的账户选择问题

2025年海南全岛封关运作、实现“一线放开、二线管住、岛内自由”后,海南自由贸易港市场主体及其商品、劳务和金融资产都将具有离岸法律属性,遵守以《自由港法》为核心的离岸法律法规,既有的内地在岸银行账户体系,以及FT账户体系都将无法满足为海南市场主体及其离岸经济活动提供金融服务和基础设施支持的要求,有必要尽快着手建立适应海南自由港经济金融活动需求的,独立于内地既有银行账户体系,包含海南自由港货币当局、商业银行和其他相关金融机构在内,设计清晰、系统简洁、功能完备的海南离岸银行账户体系。同时,在账户规则、监督管理、金融市场建设、中央银行货币发行和其他微宏观审慎管理,以及配套基础设施上抓紧研究方案,尽早着手设计、建设和模拟运行,以期在中央宣布海南全岛封关运作后,能及时投入运行,为全岛封关运作后的海南经济活动提供相应的金融服务和基础设施支持。基于相关规划和设想,本文做学术和学理探讨。     

自由贸易港需要什么样的金融服务？——再论FT账户和海南自由贸易港的账户选择问题

2025年海南全岛封关运作、实现“一线放开、二线管住、岛内自由”后,海南自由贸易港市场主体及其商品、劳务和金融资产都将具有离岸法律属性,遵守以《自由港法》为核心的离岸法律法规,既有的内地在岸银行账户体系,以及FT账户体系都将无法满足为海南市场主体及其离岸经济活动提供金融服务和基础设施支持的要求,有必要尽快着手建立适应海南自由港经济金融活动需求的,独立于内地既有银行账户体系,包含海南自由港货币当局、商业银行和其他相关金融机构在内,设计清晰、系统简洁、功能完备的海南离岸银行账户体系。同时,在账户规则、监督管理、金融市场建设、中央银行货币发行和其他微宏观审慎管理,以及配套基础设施上抓紧研究方案,尽早着手设计、建设和模拟运行,以期在中央宣布海南全岛封关运作后,能及时投入运行,为全岛封关运作后的海南经济活动提供相应的金融服务和基础设施支持。基于相关规划和设想,本文做学术和学理探讨。     

论税制改革、优化与税收征管均衡发展

税制改革与优化为税收征管创造良好的实施基础,有助于税收征管质量和效率的提高;税收征管是税制改革与优化的制约因素,良好的税收征管是保证税制有效运行的手段,税收征管质量和效率的提高有利于税制改革与优化,为税制改革与优化提供更广阔的空间。只有税制改革、优化与税收征管均衡发展,才能更好地实现税收政策的经济社会目标,充分发挥税收的作用。     

加强技术创新促进经济增长

21世纪,科学技术日新月异,以信息技术、生物技术为代表的高新技术及其产业迅猛发展。在以经济实力、国防实力和民族凝聚力为主要内容的综合国力竞争中,能否在高新技术及其产业化领域占据一席之地已成为竞争的焦点,成为维护国家主权和经济安全的命脉所在。实践证明,科技进步、高新技术及其产业已成为经济增长最重要的源泉,技术创新对社会发展和进步具有决定性的作用。     

新时期高校文科学报工作者的文化使命

在国家文化体制改革背景下,高校文科学报也将是改革建设的重点,学报编辑队伍的使命是继续坚持创造和发掘、记录和传播优秀的科学文化研究成果,将其转化并融入于科学文化传播的河流中,参与科学文化交流与创新。学报编辑人员承担着着文化科学研究与创新、学术与科研文化传播、为社会文化科学研究工作者服务的文化使命,提升自身的专业化和学术化水平,创办有价值的高校文科学报。     

金融保险会计准则与监管规定的分离趋势与我国的改革成果

金融保险会计准则与监管规定的分离是会计准则制定的独立性体现,对建立全球统一的高质量会计准则具有重要意义。会计准则与监管规定分离由会计目标和监管目标的差异决定;从国际金融市场多年的发展经验和中国会计改革的成果来看,会计规定与监管规定的分离也是大势所趋。因此我国应该加强会计规定与金融监管政策之间的协调与衔接,提升金融保险会计信息透明度,维护金融安全与稳定,全面提升我国会计乃至整个金融经济的核心竞争力。     

Collective Bargaining and Cost Accounting: The Case of the US Men's Clothing Industry

The attributes and rationales of modern cost accounting procedures are not unequivocal. Some scholars underscore the adversarial relationship between accounting and labour (Bougen, 1989; Owen and Lloyd, 1985; Ogden and Bougen, 1985) while others contend that accounting data were used as much for social, political and ideological purposes as for efficiency concerns (Hopper and Armstrong, 1991; Ezzamel et al., 1990; Hoskin and Macve, 1988a and 1988b; Stewart, 1992). Alternatively, several researchers have re-examined the origins of cost accounting and more recent costing developments (Fleischman and Parker, 1991; Fleischman and Tyson, 1993; and Tyson, 1990 and 1992). The present paper further explores the development of modern cost accounting practice. It presents a detailed analysis of the US men's clothing industry between 1919 and 1926 and assesses over 1,200 arbitration decisions to determine how piece rates, production standards and standard costs were developed, implemented and carried out in practice. It finds that collective bargaining and compulsory arbitration significantly moderated these procedures such that workers and owner/managers received tangible economic benefits.     

Policy metaphors: From the tuberculosis crusade to the obesity apocalypse

In this paper we examine the conceptual and political work that metaphors do, with particular regard to how they construct problems and thus in turn limit the range of solutions.¹ Common metaphors in the United States, Canada, the United Kingdom and Australia are examined (war, disease and crime metaphors, and the economy and nation as a body) by analysing historical and modern texts about the policy issues of tuberculosis, immigration, asylum seeking, welfare, obesity and food insecurity. Through this we show that metaphors, in conjunction with discourses, may work to: naturalise and privilege certain constructions of problems; attribute blame and responsibility; support claims about the urgency and extent of required intervention (and who should deliver it, to whom and how); influence the identification and consideration of solutions by constructing the problem in particular ways; intentionally or unintentionally result in stigmatisation and non-trivial discrimination (social and workplace); and erase or highlight the role of actors, processes, social relations and systems. Vallis has developed the analysis, the bulk of the paper, and Inayatullah has articulated the theoretical links to causal layered analaysis (CLA). While there are multiple ways to use CLA, in this paper we use CLA to map a number of issues accross perspectives and frames, and to deconstruct creating the possibility for alternative futures. We do not explore alternative or preferred futures.     

The psychodynamics of meaning and action for a sustainable future

Environmental policy and social research tends to neglect the inner, experiential dimensions of human life. Yet, the ways in which individuals seek to achieve psychological and emotional well-being in their lives is inevitably expressed in behaviour that impacts on ecological (and social) processes.The yearning for this ‘inner human sustainability’ is psychologically rooted and subjectively experienced. Beliefs and worldviews about how best to satisfy it are culturally (i.e. inter-subjectively and collectively) constructed and expressed through behaviour that, in turn, supports or undermines the external ecological and social world. Consumerism and its associated behaviours are inherently unsustainable socio-ecologically and psychologically. Through a psychodynamic theory of human experience, meaning and behaviour, the paper explains why any policy, if it is to be effective in the long-term, must be attentive to psychological, experiential and cultural dimensions of human beings and beliefs about how needs and wants will be satisfied. It also argues that long-term societal and cultural transformation is only possible when individuals take responsibility for their own development, transformation and engagement in the larger social and ecological complex on which they depend. Policy-making, research and education are themselves cultural activities that seek to respond appropriately to changes in the external world within the constraints of powerful cultural (collective) and psychological (individual) values and priorities. A systemic approach to sustainable development requires consideration of the mutual dependence between eco-social and psycho-cultural realities.     

全球私募基金的发展趋势及在中国的前景

私募基金发展已经对全球经济运行和金融市场发展产生了重要影响.本文通过对全球私募基金发展历程、发展特点以及发展趋势的分析,以及对中国私募基金市场发展历史与现状的评价,提出以下观点:在私募基金的演化与国际化扩张进程中,私募基金经营范围的综合化趋势愈加明显;中国私募基金市场仍是一个不对称的畸形市场,市场上尚缺乏真正意义的本土私募股权投资基金.本文同时得出以下结论:由于社会信用环境、法律环境已经趋好,证券市场日趋理性规范发展,中国私募基金市场的"不对称"和"不规范"的色彩将逐步减轻;私募股权投资基金将逐渐成为中国私募基金存在的重要方式.     

新闻出版市场准人规制:共时考量与简要评析

市场经济实行自由进入、公平竞争,大多数行业都可以这样,但是新闻出版业不允许.在中国,新闻出版业是党的宣传思想阵地,是先进文化的基本载体,是创造精神财富和物质财富的新兴产业.根据<出版管理条例>,国家对新闻出版单位实行企业准入和特殊产品准入审批制度,对业务准入实行审批指定制,对人员准入实行持证上岗制.对新闻出版市场准入规制的改革关键是要有利于新闻出版业强身健体,固本强基,壮大实力,增强活力,提高竞争力.     

Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants

This paper addresses the respective roles and responsibilities of universities and practitioners in educating professional accountants. The issues are explored by a review of the literature in accounting and other professions regarding the respective roles of universities and employers in the development of both technical and non-technical knowledge and skills of professionals, particularly accounting practitioners. The literature review suggests that critics of university-based education fail to recognise (a) the changes that have occurred in the roles and responsibilities of accounting practitioners, and (b) the opportunity costs necessarily associated with providing generalist accounting degrees. Universities and employers have comparative advantages for the development of different types of professional skills and knowledge. These insights are extended by way of a series of interviews with Australian accounting practitioners, representatives from professional accounting bodies, recent accounting graduates, and accounting students about their perceptions of the respective responsibilities and roles of universities and employers. Although some interviewees recognised that universities cannot be ‘all things to all people’, there was a tendency to expect universities to have the major responsibility for the development in accounting graduates of both technical and non-technical knowledge and skills. Such perceptions tended to understate the responsibilities and comparative advantage of employers and result in unrealistic expectations about the outcomes of a university education. Employers need to be made more aware of the resource and other limitations associated with university programs and should develop meaningful opportunities for learning and reflection within workplace contexts.     

论改进我国政府会计与财务报告

政府会计与财务报告关系到政府向社会公众及其他各方提供的财务信息是否具有真实性、完整性和可靠性的问题。本文认为 ,政府会计作为反映政府财务活动的信息系统 ,应当根据我国政府的职能及政府财务活动的内容 ,全面、完整地反映政府财务活动情况及结果。随着我国预算管理体制改革、政府职能转换 ,政府会计与财务报告应当借鉴国际公共部门会计与财务报告的通常做法 ,吸收我国企业会计与财务报告改革的成功经验 ,进行改进和完善 ,并着重从政府会计名称、政府会计对象 (内容 )、政府会计模式、政府会计基础及政府财务报告等方面进行改革 ,真正建立具有中国特色、与国际公共部门会计可比的、科学规范的政府会计与财务报告体系 ,保证政府向社会公众提供的财务信息的真实性和完整性     

Consumer reactions to unfamiliar technologies: mental and social formation of perceptions and attitudes toward nano and GM products

Abstract

Using focus groups, the research analyses the mental and social processes through which consumers form perceptions and opinions about unfamiliar technologies and the derived products, taking the perception of nanotechnology and nano-products, GM and GM products as example. Our findings suggest that limited understanding of the technological principles and lack of (visible) products prevent the formation of experience-based attitudes and behavioral intentions. In this context, consumers interpret and assess cognitive interventions such as product labels or product information, as well as the trustworthiness of unfamiliar information sources, based on heuristic clues, association, mutual reassurance and previous attitudes. The established determinants of technology risk perception (e.g. knowledge, social norms, perceived risks and benefits and controllability) were the subject of constant deliberation and negotiation among participants. Consequently, the perception of risk and technology communication interventions might vary greatly across different locations and segments of the public, complicating risk communication and trust-building.     

债券市场分层特征--做市业务和经纪业务

文章介绍了国际成熟债券市场中分别服务于分层的D2D和D2C市场的经纪业务和做市业务的发展概况、参与者、交易模式和相互关系,在此基础上分析了我国债券市场做市与经纪业务发展现状及特征,并借鉴国际经验提出突出做市商地位、完善做市配套政策、协调做市商和经纪商间相互关系等建议。     

高校财务风险管理与控制策略

当前，高校进入大规模扩张阶段，财政经费投入不足促使高校负债发展成为必然。高校的财务管理涉及到学校的教学、科研、后勤等各个环节，偿债风险控制的有效与否直接影响高校的正常发展。高校财务管理状况不容乐观，在财务管理和核算方面出现诸多漏洞与弊端，表现在盲目扩建、国有资产流失，人力资源配置失衡，资金来源单一、贷款负担沉重等问题。因此，本文提出解决问题的对策和化解偿债风险的若干控制策哈以期实现高校“负债-发展-收益”之间的良性循环。     

On market price of risk in Asian capital markets around the Asian flu

This study investigates a contemporaneous relationship between realized market risk premia, and conditional variance and covariance in nine Asian markets and the US. The time period for this study is before, during, and after the Asian financial crisis. A contemporaneous state-dependent capital asset pricing model (CAPM) that allows for negative and positive market prices of variance and covariance risk is investigated. In the light of significant upstate and downstate reward to local and world variance risk for all markets and all periods, we conclude that a market return-generating process is a piecewise function of local and world variance over time. Furthermore, a cross-sectional analysis of upstate and downstate market prices of variance and covariance risk indicates that reward to risk is a mix of reward to local and world variance, depending on the ever-changing correlation with the world market. Our findings are consistent with the one-factor conditional international CAPM.     

Coping with impact investing antagonistic objectives: A multistakeholder approach

Impact investing (II) aims to achieve positive social and environmental impact and create blended value through sustainable value propositions. Building and expanding on a diverse and growing research corpus on socially responsible investing (SRI), social impact bonds (SIB) and social enterprises our study investigates the structuring elements of impact investing, its dynamics and trajectory. A particular emphasis is placed on the complex web of interactions among numerous stakeholders (i.e. banks, institutional investors, portfolio managers, public, for-profit and nonprofit organizations and social enterprises) with opposing objectives and antagonistic assets in sourcing and channeling financial resources. This paper highlights the importance of adopting a multistakeholder approach when examining the financial ecosystem within which II intermediaries operate and collaborate achieve maximum social and environmental impact.     

Information-sharing in health and social care: Lessons from a socio-technical initiative

Advances in information technology have led to new and innovative approaches in data-sharing, analysis, interpretation, and the potential for real-time responses to changes in health and social care status. However, health and social care information is not only complex but often socially and personally sensitive in ways that do not apply in other domains. This requires adoption of a tailored interdisciplinary (social, ethical, legal, technical and data science) and intersectoral (health and social care, academic and commercial institutions and citizens) approach to technology development. The authors present some important lessons to date from ongoing development of an innovative infrastructure for sharing health and social care data.     

基于雾霾治理视角的产业结构与能源结构调整研究

近年来,我国空气质量日渐恶化,雾霾天气呈频发趋势,危害不断加重。要想治理雾霾,必须有针对性地调整产业结构和能源结构。本文着重分析了不合理的产业结构和能源结构对雾霾天气形成的影响,认为从根本上解决雾霾需要在产业结构转型升级的基础上,积极推进低碳发展,优化能源结构,并从雾霾治理的视角分别对产业结构与能源结构的调整提出了若干政策建议。