发展我国养老保险的思考

本文分析了现阶段养老保险中人口老龄化的压力日益加剧，覆盖范围明显过窄，已入保群体“空账运行”，养老待遇过低等问题，提出了提高退休年龄、降低缴费比率、将社会统筹基金与个人账户基金实行分账管理、让基金保值增值加快社会保障制度立法等若干相关政策建议。     

“万村千乡”推广悖论及其解决方案

在农村消费市场存在差异的条件下，全国范围的以行政补贴和市场推广相结合的“万村千乡”推广方式将面临“推广悖论”，即工程的普遍服务职能与企业追求利润的目标之间的冲突，进而可能会造成财政补贴资金的浪费。应在不同区域采用不同的推广策略：发达地区农村，应以企业自主经营为主；具有一定消费市场潜力但企业开拓成本还比较高的地区，应行政补贴和市场推广相结合；尚不具备经营条件的农村地区，应加强基础设施建设，并提高农民收入水平，待时机成熟后再逐步推进。     

Towards a complete real-time electricity market design

The general design for the real-time electricity market presented in this paper optimizes and prices both real and reactive power simultaneously in an AC setting, where all assets—generation, load and transmission—are allowed to bid and are financially settled at the locational price times energy consumed or produced. The result is that transmission lines are compensated for both capacity and admittance, providing incentives for efficient operation of transmission-related assets such as FACTS devices, if price-taking behavior is assumed. Losses are incorporated into the design and become an operating cost for transmission. The market design is shown to be revenue neutral and, under some assumptions, nonconfiscatory.      

A Cross‐national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*

We provide evidence on the impact of tax incentives and financial constraints on corporate R&D expenditure decisions. We contribute to extant research by comparing R&D expenditures in the United States and Canada, thereby exploiting the differences in the two countries' R&D tax credit mechanisms and generally accepted accounting principles. The two tax incentive mechanism designs are consistent with differing views of the degree of financial constraints faced by firms in these economies. Our sample also allows us to explore the effects of capitalizing R&D on Canadian firms. Employing a matched design, we document relations between tax credit incentives and R&D spending consistent with both Canadian and U.S. public companies responding as though they are not financially constrained. We estimate that the Canadian credit system induces, on average, $1.30 of additional R&D spending per dollar of taxes forgone while the U.S. system induces, on average, $2.96 of additional spending. We also find that firms that capitalize R&D costs in Canada spend, on average, 18 percent more on R&D. Collectively, this evidence is important to the ongoing debates in both countries concerning the appropriate design of incentives for R&D and is consistent with the assumptions found in the U.S. tax credit system, but not those found in the Canadian system.     

Does a Switch of Budget Regimes Affect Investment and Managerial Discretion of State-Owned Enterprises? Evidence from Italian Firms

We investigate the investment decisions of Italian state-owned enterprises (SOEs) across budget constraint regimes and carry out a natural experiment that exploits a regime switch in 1987. Drawing on the theory of capital market imperfections, we apply an empirical framework for investment analysis to a panel of manufacturing SOEs in competitive industries. We identify parallels between SOEs and widely held, quoted companies afflicted by agency problems, managerial discretion, and overinvestment. We argue that, in the case of SOEs, the soft budget regime increases managerial discretion, facilitates collusion with vote-seeking politicians, and results in wasteful investment. Consistent with our predictions, we find that the regime switch disciplines SOE's investment behavior. Following a hardening of the budget constraint, managers lose discretion to indulge in collusion and overinvestment. J. Comp. Econ., June 2002 30(4), pp. 787–811. London School of Economics and Political Science, Houghton Street, London WC2A 2AE, United Kingdom; and CERIS–CNR, Institute for Economic Research on Firms and Growth, National Research Council, Via Avogadro, 8, 10121 Turin, Italy. © 2002 Association for Comparative Economic Studies. Published by Elsevier Science (USA). All rights reserved.Journal of Economic Literature Classification Numbers: E32, G31, G32, L32, M40.     

基于“行为经济学理论”的旅游者行为分析

传统的旅游者行为分析方法,主要是进行定性的分析,将各个因素进行框架分析,而对旅游者行为的影响因素分析深度不够。借助行为经济学的理论和分析方法,从旅游者的心理活动角度入手,注重旅游者的心理变量分析,应用前景理论和心理账户分析旅游者行为,充分考虑了情境因素和体验因素,使得关于旅游者的行为分析更加细化和接近现实生活。     

论交际法教学中听说能力的培养

当代外语教学的主要目的是培养学生的交际能力,而英语会话主要涉及听、说两方面内容。在外语教学中,仅仅教会学生一套机械的语法规则,一定数量的词汇,学生是无法令人满意地参与目的语交际活动的,因此,在外语教学中应充分重视听说能力的培养,做到听说领先。     

论我国人力资本的现状及投资对策

本文从阐述知识经济时代人力资本对经济增长的重要性入手，结合我国人力资本的现状，分析其存在的问题与不足，进而提出相应的建设性投资建议，以充分发挥人力资本对经济增长的直接动力作用。     

不列颠哥伦比亚理工学院考试方法探析

考试是衡量学生学习效果的一种手段,不列颠哥伦比亚理工学院采用合理的考核、考试方法,既提高了教与学的效果,也能正确评价学生对知识掌握的情况;采用严格、适当的升降级学籍管理制度,既提高了教学质量,又保证了培养的人才素质,在考试方法上为我国高校提供借鉴。     

蜜月游市场特征的相关与回归分析——针对北京常住居民蜜月游市场

在我国,蜜月游市场发展迅猛,潜力巨大,收益率颇高.特别值得注意的是,我们调研发现:高收入者与非高收入者共享蜜月游这一高端旅游产品.为此我们进行了相关的定量分析,以进一步研究其发展脉络,揭示其变动趋势,为政府主管部门及相关旅游企业提供决策依据.