炫耀性消费的历史与现实

炫耀性消费是一种重要的社会、经济现象,但该现象长期以来被以＂生产主义＂为主导范式的社会学家们所忽视。当然,美国著名社会学家、经济学家凡勃伦倒是个例外。本文首先对凡勃伦的炫耀性消费思想进行了初步清理;然后在消费社会的场域中对凡勃伦的炫耀性消费观进行了建设性的批判;最后号召开展炫耀性消费问题的本土化研究。     

中国农村居民消费行为的实证分析

在市场经济条件下,消费经济问题的研究始终是国民经济的重要问题,其中对消费水平和行为的研究是一个比较困难的研究领域。消费行为不仅受社会、经济、环境等因素影响,同时也与人们对包括相对收入、相对效用和相对炫耀性消费等在内的相对经济地位或名次的消费相关。本文在简介炫耀性消费理论及对我国农村居民的消费行为进行理论分析,并对我国农村居民的炫耀性消费行为的存在进行了实证检验;提出了规制人们消费行为的政策建议。     

奢侈品消费与可持续发展文献综述

本文从对奢侈品最新的定义、内涵与变化入手,探讨奢侈品的行业现状,即炫耀性消费的主导表现及变化趋势,结合炫耀性消费的文献综述,从奢侈品消费层面的情况推动,探讨当前环境中奢侈品消费的可持续发展意义和影响。     

投资、消费对我国经济增长的拉动作用分析

根据2011年的统计数据,投资、消费、净出口在我国GDP核算中分别占49.2％、48.2％和2.6％.投资、消费属于国内部门,内需所占的比重较大.长期以来,内需一直是我国重点关注和调控的内容,投资和消费是拉动经济增长的重要因素.当前我国一再强调要把稳增长放在特殊的重要位置,而国外经济不稳定因素较多,消费需求疲弱,我国净出口增速下滑.在此背景下,研究投资、消费对经济增长的拉动作用有一定的现实意义. 在关于投资、消费对经济增长拉动作用的论证中,大多学者通过各种模型实证得出投资、消费对经济增长有正面拉动作用,但关于投资、消费分别对经济拉动作用的大小有不同结论.     

广西经济增长的需求动力分析

多国经济发展实践表明,国内消费需求和投资需求是经济增长的主导需求动力,净出口需求是国内需求的有效补充,随着工业化进程的推进,消费需求对经济增长的贡献率呈现“U型”变化趋势,投资需求对经济增长的贡献率呈现“倒U型”变化趋势.1978年以来,消费需求是广西经济增长的主导驱动力,和投资需求一起拉动广西经济快速增长.现实条件下,广西正步入工业化中期阶段,经济起飞在即,按经济增长需求动力演进的一般规律,成功实现经济增长由消费主导启动转换为投资主导启动或投资与消费共同主导启动是保持广西经济持续快速增长的关键所在.     

信用消费推动经济增长的经济分析

一、信用消费促进经济增长的分析 信用消费信贷对经济增长具有双重作用.一方面通过增加最终消费品需求,扩大消费需求,拉动经济增长;另一方面通过促进产品销售,刺激投资,扩大乘数效应,带动经济增长.     

三亚市经济增长的动力因素分析及政府的政策选择

2001至2005年三亚市经济年均增长11.96%,经济进入快速增长的轨道.笔者通过分析三亚市经济增长的主要特点,得出三亚市经济的增长主要源于政府推动下投资效应和旅游消费的增长,并对投资拉动和旅游消费与三亚市经济增长的关系及其可持续增长作了深入分析,最后对三亚市政府促进经济发展的政策选择提出建议.     

供给侧改革下消费金融发展前景探究

当前,消费已成为拉动我国经济增长的主要手段.因此,消费金融成为推进经济增长模式转型的重要手段.在消费方面,需要对国民消费的潜力进行挖掘,从而促进国内供给的升级,以消费带动经济的发展.但是,在当前的消费金融当中,仍然存在着很大的问题.基于此,文章就供给侧改革下消费金融发展前景进行简要的分析,希望可以提供一个有效的借鉴.     

对湘潭市消费拉动经济增长的调查分析

一、湘潭市消费对经济增长的拉动作用不断增大 消费、投资、进出口三驾马车,对经济增长的拉动作用各不相同,从我市实际情况来看,2007年,以支出法计算的GDP总量为526.81亿元,其中,最终消费总量为252.28亿元(包括:居民消费206.94亿元,政府消费45.34亿元),占GDP的47.89%,对经济增长的贡献率为47.2%;资本形成总额为238.53亿元(包括:固定资产形成188.97亿元,存货增加49.56亿元),占GDP的45.28%,对经济增长的贡献率为45.9%;净出口为36亿元,占GDP的6.83%,对经济增长的贡献率为6.9%.通过比较,消费和投资两项占到我市GDP的93.17%,对经济增长的贡献率达到93.1%,是拉动我市经济增长的主要力量.     

金融支持天津市消费转型升级对策研究

经济发展“新常态”下,原有的以投资拉动的经济增长模式难以为继,实现经济内生增长,提高消费对经济发展的贡献度至关重要.天津市总体消费基本保持在较高水平,但消费率、消费贡献率却偏低,消费面临着转型升级.提高天津市消费对经济的贡献度,金融业应发挥好应有的作用.本文从天津市消费运行轨迹出发,通过与北京和上海两市的比较,探寻制约天津市消费升级的因素.最后从金融角度出发,总结出提升天津市消费升级的相关对策.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain