北京奥运给商业银行带来的机遇与对策

商业银行要关注金融政策走向,把握奥运会经济商机,加强信贷风险管理,特别是防范后奥运风险,促进业务的平稳发展。     

对统一会计年度问题的思考

长期以来,我国实行统一的会计年度,所有单位的会计年度均自公历1月1日至12月31日止。在市场经济条件下,这种一刀切的会计年度不利于企业加强会计核算,政府加强监管,是造成会计信息失真、质量不高的重要原因之一,应尽快加以改革。现行统一会计年度存在的主要问题     

以组织发展与战略管理为背景的内部审计外包研究

内部审计现已逐渐被纳入企业战略管理的轨道,并为实现组织目标而发挥积极作用。企业根据组织发展目标和战略管理的要求而适当地将内部审计外包,亦可以站在战略的高度加以认识和展开。本文立足于组织发展与战略管理的背景,阐释了内部审计外包的原理依据及其对于组织经营和管理控制的多元影响,并据此提出内部审计外包的策略分析模式,进一步强调对外包之后委托代理双方的资源、能力、知识、信息等方面的有机整合,以保证内部审计外包的实施效果及其“增进组织价值”目标的实现。     

A Reexamination of Housing Price and Household Consumption in China: The Dual Role of Housing Consumption and Housing Investment

It is important to investigate the correlation between housing price and household consumption to gain an understanding of the behavior of the economy and effectively handle the consequences of economic development. In the last two decades, the accumulation of housing wealth by Chinese households has not been effectively transmitted to their final consumption. We discovered that the sustained increase in household wealth and housing-ownership rate in China has been accompanied by a decrease in consumption rate. We also identified a negative correlation between housing price and household consumption for both the homeowners who own one housing unit and those who own two units of housing. We investigated this phenomenon in China both theoretically and empirically by capturing the dual nature of housing as a consumption good and an investment vehicle. We found that the demand for second housing units is motivated by increasing housing consumption demand rather than pure investment needs. To explain the mechanisms that drive household-consumption behavior, we also explored the effects on household consumption of China’s educational system, marriage market and ageing society, as well as future housing-market uncertainty. The implications of government intervention in the housing market are discussed.     

House Price and co-Residence with Older Parents: Evidence from China

Numerous Chinese families choose to reside together with their elderly parents due to the considerable impacts of conventional values such as filial duty in Chinese society. However, as house prices rocketed up in major Chinese cities over the past decade, this arrangement is facing a sizeable challenge, therefore also raising new research question about it. This paper attempts to investigate the phenomenon of co-residence of adult children with their elderly parents in China. Using the 2013 data of China Household Finance Survey (CHFS), we document that house price is indeed a significant determinant for the pattern of intergenerational co-residence. Our empirical results can provide interesting insights into the important implication of rising house price for household residential arrangements in this country.     

Risk Awareness of Interpersonal Trust and Entrepreneurship in China: Evidence from Survey Data

This paper aims to build a theoretical framework for the influence of risk awareness of interpersonal trust (RAIT) on entrepreneurship, and explores the influence of RAIT on entrepreneurship with the micro survey data from the Chinese General Social Survey (CGSS) 2010–2013. The study found that, individuals with higher level of RAIT, their probability of starting new business will increase significantly, and with every increase of RAIT level, the probability of business venturing increase almost 4.0%. No mediation effects of information screening and cooperative mechanism are found in the relationship between RAIT and entrepreneurship. Moreover, during the venturing process, risks accompanying interpersonal trust cannot be reduced by social input; the reduction occurs only in eastern China where the economic system and the industrial development standards are more comprehensive and mature. This paper contributes to the literatures in the following two areas: it provides new evidence on how to deal with risks in the entrepreneurship process that accompanying interpersonal trust; meanwhile, it provides an explanatory mechanism on how the risk awareness affects business venturing.     

物流产业集聚与扩散演化机制研究

对物流产业集聚、扩散的内涵进行了探讨,并对物流产业集聚与扩散演化机制、演化模型与规律的理论基础与研究现状进行了综述,从集聚经济、集聚不经济出发,提出物流产业集聚与扩散演化机制框架,分析其基本演化过程,讨论了影响物流产业演化的间接因素和直接因素。     

Limit theorems for reflected Ornstein–Uhlenbeck processes

This paper studies one‐dimensional Ornstein–Uhlenbeck (OU) processes, with the distinguishing feature that they are reflected on a single boundary (put at level 0) or two boundaries (put at levels 0 and d > 0). In the literature, they are referred to as reflected OU (ROU) and doubly reflected OU (DROU), respectively. For both cases, we explicitly determine the decay rates of the (transient) probability to reach a given extreme level. The methodology relies on sample‐path large deviations, so that we also identify the associated most likely paths. For DROU, we also consider the ‘idleness process’ L_t and the ‘loss process’ U_t, which are the minimal non‐decreasing processes, which make the OU process remain ≥ 0 and ≤ d, respectively. We derive central limit theorems (CLTs) for U_t and L_t, using techniques from stochastic integration and the martingale CLT.     

水库库区运营管理政策满意度的空间异质性分析

针对水库库区政策体系因自然资源禀赋差异性导致的政策满意度异质问题,引入顾客满意度理论,基于结构方程模型,构建了异质资源禀赋下库区居民政策感知的结构方程模型,揭示水库库区政策满意度空间分异特征,提出异质资源禀赋下水库库区政策制定的对策建议。并以浯溪口水库为例,应用本文研究框架,探究库区居民政策感知偏好的空间分异特征。     

微生物防腐剂在食品保鲜上应用

随着科技的发展,食品工业也得到快速发展,食品保鲜是食品界十分关注的问题。在食品保鲜中常用的微生物防腐剂是一类由微生物产生的食品防腐剂,它能抑制微生物的生长或直接杀死微生物,是一种天然、安全、高效的防腐剂,在食品保鲜界的应用越来越广泛。本文首先分析微生物防腐剂的种类,然后具体介绍了在食品保鲜中使用最广泛的乳酸链球菌素和纳他霉素的具体应用,对于微生物防腐剂在食品保鲜上的应用有很强的现实意义。