事项会计理论:中国研究现状述评

事项会计理论首先由美国学者Sorter于上个世纪六十年代末年提出的,其目的是对传统会计进行彻底的改造。本文首先回顾了国内对这一领域的研究成果,然后做简要评价与展望,以期引起我国会计理论界对这一新领域的更多关注。     

Evaluating the Validity of Self-Reported Deviant Behavior Using Vignette Analyses

In this paper, the validity of vignette analyses of various forms of deviant behavior in the presence of opportunities is analyzed on the basis of ideas derived from cognitive psychology. Abelson’s Script Theory together with insights into human memory of visual and verbal information, allow the assumption that vignette analyses using visual stimuli are valid measures of deviant behavior in particular. The study includes an empirical examination of these ideas (n = 450). Nonparticipant observations and vignette analyses with visual and verbal material were carried out with regard to three forms of deviant behavior occurring in the presence of opportunities presenting themselves in everyday life. Observed and self-reported frequencies of deviant behavior or deviant intentions were counted and cross-tabulated. Log-linear analyses with dummy coding using observation data as reference category were run. Data analyses yielded the result that frequencies of deviant behavior were related to the techniques of data collection under consideration. Especially vignette analyses of the return of ‘lost letters’ that use both visual and verbal stimuli overestimate ‘actual’ (i.e. observed) return rates. This result is discussed with regard to the underlying methodological assumptions as well as its implications.     

Testing equality of variances in the analysis of repeated measurements

The problem of comparing the precisions of two instruments using repeated measurements can be cast as an extension of the Pitman-Morgan problem of testing equality of variances of a bivariate normal distribution. Hawkins (1981) decomposes the hypothesis of equal variances in this model into two subhypotheses for which simple tests exist. For the overall hypothesis he proposes to combine the tests of the subhypotheses using Fisher's method and empirically compares the component tests and their combination with the likelihood ratio test. In this paper an attempt is made to resolve some discrepancies and puzzling conclusions in Hawkins's study and to propose simple modifications.
The new tests are compared to the tests discussed by Hawkins and to each other both in terms of the finite sample power (estimated by Monte Carlo simulation) and theoretically in terms of asymptotic relative efficiencies.     

可持续乡村旅游的基本特征及其实现途径

乡村旅游正在全国各地形成热潮,并已成为乡村发展的新动力。可持续乡村旅游的基本特征表现为旅游产品的体验性、旅游环境的和谐性、旅游经济的循环性、旅游开发的扶贫性,强调应通过维护乡土特色、优化旅游环境、发展循环经济、全方位旅游扶贫等途径来实现乡村旅游可持续发展。     

高职院校大学生法律素质的培养途径

实行依法治国,关键在于提高公民的法律素质.大学生是未来法治社会的主体,培养大学生的法律素质是依法治国的必然要求.笔者阐述了培养大学生法律素质的意义,并从四个方面探索大学生法律素质的培养途径问题.     

培育和提升高新技术企业的核心竞争力

高新技术企业作为高新技术产业的载体,其整体水平决定高新技术产业的发展状况,影响着一个地区或国家的经济发展水平.随着国际和国内市场竞争的加剧,企业如何谋求在激烈的竞争环境中,真正依靠自身实力而竞争发展,关键取决于高新技术企业是否拥有核心竞争力.     

城市空间扩展与"精明增长"中国化

阐述了美国城市蔓延及“精明增长”对策,综合国内外学者对“精明增长”中国化的观点,指出我国城市空间扩展借鉴“精明增长”理念应注意三个问题,并据此提出“精明增长”中国化的相关建议。     

企业边界、企业扩展与企业成长的比较分析——对企业成长理论的重新解读

企业的边界理论很好地说明了企业与市场的替代关系，但却对现实中企业复杂的扩展行为与成长现象解释乏力。其实企业的边界、扩展与成长，每个概念都有其独特的内涵，并都代表着一种研究视角与理论假定。本文通过对3个概念的比较分析，对企业的主体性、企业演化成长的动力、阻力与经济效率等一些基本问题进行了梳理与研究，以期能够对企业成长理论有一个较为全面的阐述。     

私人参与公共环境服务供给的路径选择

由于环境服务的大部分内容具有公共物品属性,所以在我国长期以来主要由政府负责供给,对财政支出造成巨大的压力.在研究西方私人供给公共物品的理论的基础上,结合我国的实际情况,为我国私人参与公共环境服务供给提供现实的路径选择.     

上海城市扩展模式及其动力机制

近10余年来,我国城市化进入快速发展的阶段。鉴于我国的特殊国情,城市化的任务艰巨,面临的矛盾十分复杂,而城市扩展是城市化进程空间行为的直接表现形式。文章把上海作为具体案例,在国内外研究成果的基础上,通过分析上海城市扩展在地域空间上的动态过程及其各阶段所表现的特点,做出了四阶段的划分。提出了新上海“一个中心,三个圈层,四个副中心,九个中等城镇”主体发展框架,并对城市扩展的模式、动力机制和存在问题进行了探讨。