建构新政治经济学的关键:社会主义经济正义的建构

中国迫切需要自己的新政治经济学,建构中国国富论的关键是要建构社会主义经济正义。这需要对经济正义进行系统的思考和对马克思的经济正义思想进行时代的重新挖掘。张雄教授说"经济活动中,如果一种状态既是平等的,而又具有帕累托效率,那它就被描述为‘经济正义’的。"这一概念精准地抓住了马克思正义思想的内核。马克思的正义思想尤其是经济正义思想打开了现代正义讨论的新视域。他特别强调人的本质和历史发展纬度的正义评价原则,强调经济制度正义的核心地位,强调人民经济正义的人民主体价值纬度和直面现实问题寻求解决路径的务实精神,更强调历史的现实的"按劳分配"等经济正义方案的全面理解问题,这对于中国社会主义经济正义的现代构建和践行提供了理论基础和方向指导。     

Standalone CSR reporting by U.S. retail companies

We investigate first-time use of standalone CSR reporting in the U.S. retail industry. We find it is limited to publicly traded companies and that environmental rather than other social disclosures are most prominent. We document that firms focus on discussing CSR initiatives and programs as opposed to providing performance data, suggesting the reports are more about image enhancement than transparent accountability. We explore impacts of the choice to disclose, and our findings suggest that standalone CSR reporting by the retail companies appears to positively influence perceptions of company reputation, and may be leading to increased appeal to socially responsible investors.     

保障性住房供给中民间资本引导--以天津市为例

民间资本具有逐利性，民间资本参与保障性住房供给必然要追逐利益，相应的制度设计必须尊重民间资本的逐利性，给予民间资本稳定、持续的利益激励，从而保证其稳定、持续地参与保障性住房供给。但基于民间资本的流动性，需要在制度设计中中断民间资本的逐利性，避免民间资本参与保障性住房过程中为追逐利益而偏离住房保障目标。对于具有较高获益性的保障性住房，天津市允许民间资本直接参与供给；而在获益性较低的保障性住房项目中，天津市采用保障性住房投资基金、保障性住房信托投资基金、住房公积金贷款等工具鼓励民间资本参与保障性住房供给，有效地兼顾了民间资本的逐利性和保障性住房的公益性，在结果上达到了双赢。     

创新网络领域知识主题研究述评

在知识经济时代，创新网络在企业创新中扮演着重要角色，而研究网络中知识要素的产生、传播、吸收等问题对了解企业网络化创新具有重要意义。基于国内外核心文献数据库，收集创新网络领域知识要素相关文献，并结合文献计量分析方法，对该领域近30年有关知识主题研究的演化规律、整体趋势等进行梳理。结果表明，国内外研究年度发文量均呈现3个阶段变化趋势，且分别拥有各自重要载文期刊，国内研究已形成核心团队，而国外并未形成；国内外研究既有相同之处，也存在差异性，且均形成较为清晰的研究框架；在演化规律上，国内横向拓展和纵向深化研究特征显著，而国外更加注重纵向深入探索分析，研究内容也更加分散；在未来前沿热点分析上，中外学者关注内容既有相同点，也有不同点，知识协同、知识惯例、企业数字化转型对知识影响的研究是未来关注重点。     

绿色人力资源管理实践感知、资质过高感与员工绿色行为

企业绿色人力资源管理实践旨在通过激发员工绿色环保行为，实现企业绿色可持续发展。员工资质过高感虽然是影响员工行为的重要因素之一，但绿色人力资源管理研究对其关注甚少。为此，以员工为调查对象，基于个体层面，从资质过高感研究绿色人力资源管理实践感知与员工绿色行为的关系。结果发现：绿色人力资源管理实践感知与员工绿色行为显著正相关，资质过高感发挥U型调节作用。结论可为组织绿色人力资源管理实践提供有益参考。     

科创板上市公司与高校产学研合作的问题及模式研究

科创板的科创属性决定了科创板上市公司与高校产学研合作的独特优势.由于科创板为新设上市板块,目前国内学者对科创板上市公司与高校产学研合作模式研究较少.本文对产学研合作发展及问题进行阐述,发现部分高校由于未发挥自身科研优势、对资本运作重视不够导致科研成果转化不足,校企双方难以深入合作.在此基础上,详细分析了科创板上市公司与高校产学研合作的优势,并结合实际案例,总结出高校控股上市公司、高校参股上市公司、"学科带头人+公司创始人"和校企合作联合研究等四类合作模式.最后,提出要加强政府引导、健全校企产学研合作机制、强化中介机构服务职能等建议.     

Private School Usage in Australia 1975–2010: Evidence from the Household Expenditure Surveys

The use of private schools in Australia has increased greatly since the 1970s. This article shows that most of the growth has been concentrated in attendance at low-fee schools, while the growth in using high-fee schools has been modest. Furthermore, the increase has occurred for households at all income levels, for both single-parent and two-parent households, for households of all sizes, and irrespective of whether the household reference person is born in Australia or elsewhere. However, increasing income and changes in household composition can account only for a small part of the trend.     

Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting

This study investigates whether managers use asset securitization gains to substitute loan loss provision (LLP) management for earnings management, and, if so, whether the percentage of credit risk retained affects such a relationship. The literature provides evidence that managers have used securitization transactions to boost earnings. Using 2001?2014 data for a sample of bank holding companies, I find that managers use securitization gains and LLPs as partial substitutes and that earnings management from securitization gains grows at an increasing rate to substitute income increasing LLP management as the level of risk retention increases. These findings are consistent with the argument that the higher the level of risk retention, the greater the potential impact on achieving earnings targets, given banks’ exercise of discretion over securitization gains through estimation of fair value of retained interest. In addition, I document that the substitution effect between the two tools is non‐existent in the post‐SFAS 166/167 period. Taken together, the findings have timely implications for accounting standards by informing the effect of risk retention that I measure through earnings management techniques. Moreover, my findings provide additional support for improved disclosures on assets‐backed securities.     

Capital account flows,consumption ratios and the middle‐income trap

The existing literature suggests that it is important to understand the factors that may slow the transition of an economy from middle to high income. Many factors have been suggested as promoting or retarding economic growth, but little attention has been paid to the roles of the capital account and consumption ratio. Using panel regressions involving 48 countries over the 1950–2013 period as well as employing extreme bounds analysis, we find that foreign investment outflows are associated with a mature economy and that there is an optimal consumption ratio that must be surpassed to break out of middle‐income status. These findings are robust to an extreme bounds analysis incorporating a wide range of variables potentially related to growth performance.