注册会计师行业监管的若干问题研究

针对我国对舞弊的会计师事务所处罚力度明显不够的事实，监管机构应加大处罚力度，在确定合理处罚的基础上选择适当的监管力度，政府监管力度按成本效益原则确定监管费用的最优投入，决定监管机构的规模和大小，并完善相关的机构建设。     

INTEREG: A Twenty-region Input–Output Model for Italy

Since the regional scale turns out to be the scale at which fiscal devolution is likely to be accomplished in Italy, and that at which trade and growth interdependencies as well as regional convergence can be most conveniently investigated, a new 20-region input–output model for Italy seems to be a useful tool of analysis. Although various regional and interregional models have been constructed since the 1950s, none has been implemented for the whole system of 20 Italian administrative regions considered in their tight mutual dependence; also, the pool approach has not been greatly favoured, even in situations where direct information on regional trade is lacking. The main purpose of this paper is to report on the structure of the model, the rather complex procedure used in the model construction and the adopted solution technique. Some space is devoted to the problems encountered in handling regional trade endogenously in an input–output setting and to a comparison between the pool approach, used in the Italian model, and other current techniques. The paper also reports on some preliminary results regarding the regional impact of fiscal policy.     

浙江省水利投融资的分析

在剖析了浙江省近年水利资金投向结构及水利建设资金来源构成的基础上，对浙江水利资金投向结构发生变化的原因以及浙江水利融资的特点进行了分析研究，提出了今后稳定水利投资规模的对策和建议。     

对教育投入政策的比较分析及建议

知识已经成为经济发展和社会转型中最重要的因素。教育是提高人们学习和理解知识与信息能力的关键。而财务投入是教育事业发展的主要动力，对我国教育投入和世界上其他国家的教育投入进行分析和比较，从中找出我国在教育投入方面的差距，并提出我国教育投入政策的改进措施。     

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.     

Energy and CO2 emission relationships in the NAFTA trading bloc: a multi-regional multi-factor energy input–output approach

The North-America Free Trade Agreement (NAFTA) has brought together the economies of Canada, Mexico, and the US into forming one of the largest trading blocs worldwide (within the top CO₂ emitters). However, the current global protectionist discourse threatens the agreement. This paper analyzes the energy and energy-related CO₂ emission relationships between NAFTA countries in 2014 to gain insights into the climate change implications of current integration and the possible cancelation of the agreement. The analysis is performed with a multi-regional version of the multi-factor energy input–output model. The results show that NAFTA has not built a single integrated energy system, though it has helped reduce energy-related CO₂ emissions. Moreover, if NAFTA is not revoked, further integration would depend on the capacity of the Mexican energy sector to converge to the performance of its trade partners’ energy sectors. Conversely, a broken deal would induce negative environmental externalities.     

Estimating the Enduring Effects of Fertiliser Subsidies on Commercial Fertiliser Demand and Maize Production: Panel Data Evidence from Malawi

Most studies of input subsidy programmes confine their analyses to measuring programme effects over a one‐year period. This article estimates the potential longer‐run or enduring effects of fertiliser subsidy programmes on smallholder farm households' demand for commercial fertiliser and maize production over time. We use four waves of panel data on 462 farm households in Malawi for whom fertiliser use can be tracked for eight consecutive seasons between 2003/2004 and 2010/2011. Panel estimation methods are used to control for potential endogeneity of subsidised fertiliser acquisition. Results indicate that farmers acquiring subsidised fertiliser in three consecutive prior years are found to purchase slightly more commercial fertiliser in the next year. This suggests a small amount of crowding in of commercial fertiliser from the receipt of subsidised fertiliser in prior years. In addition, acquiring subsidised fertiliser in a given year has a modest positive impact on increasing maize output in that same year. However, acquiring subsidised fertiliser in multiple prior years generates no statistically significant effect on maize output in the current year. These findings indicate that potential enduring effects of the Malawi fertiliser subsidy programme on maize production are limited. Additional interventions that increase soil fertility can make using inorganic fertiliser more profitable and sustainable for smallholders in sub‐Saharan Africa and thereby increase the cost‐effectiveness of input subsidy programmes.     

Achievements and gaps in tef productivity improvement practices in the marginal areas of Northern Ethiopia: implications for future research directions

Tef is the most important crop in Ethiopia and is well-adapted to growing environments, but grain yields are low. The government is therefore promoting the adoption of improved varieties, inorganic fertilizers and new planting techniques. This study gathered information on the use of new agronomic practices and barriers to their adoption through a semi-structured questionnaire administered to 60 farmers or respondents from each of 4 districts of Tigray region in northern Ethiopia viz Laelay-Maichew, Medebay-Zana, Ahferom and Alamata. Data were coded and analysed using SPSS software. Except for animal feed and crop rotation, there were significant differences between districts in the relative importance of several criteria for different uses. Improved varieties were used by the majority of respondents in all districts and fertilizers in all except Alamata where severe moisture stress dictated the choice of variety and reduced fertilizer application. Weed control was mainly by hand except in Alamata where chemical control was common because of the predominance of broad-leaved weeds. Transplanting maximized the yield of tef, but a cost–benefit analysis showed that row sowing was more profitable. The study concluded that new varieties better adapted to the likelihood of reduced rainfall and that respond efficiently to fertilizer inputs need to be developed. Until suitable technologies are available, high labour costs would in part dictate some agronomic practices, even if this led to lower yields.     

Efficiency evaluation of the regional high-tech industry in China: A new framework based on meta-frontier dynamic DEA analysis

This paper proposes a new framework based on the combination of the dynamic DEA, meta-frontier analysis theory, and truncated regression model, and then focuses on the efficiency evaluation of regional high-tech industries in China. For all of the overall technical efficiency, technical efficiency, and scale efficiency scores, the east area is always in the lead, with the central and west areas obviously lagging behind. The eastern area has the highest technology level, whereas the west and central areas fall behind in turn. However, the meta-technology ratio of the west area has rapidly increased and presents a trend of catching up with the east. The variables of GRP per capital, total exports and imports, highway mileage per capita, and ratio of tertiary industry to GRP have positive relationships with technical efficiency, and the time trend exhibits a negative coefficient.     

Appropriate assumption on cross-hauling national input–output table regionalization

Input–output tables are useful for regional economic analyses. Although scholars often regionalize national input–output tables, cost-related issues make surveying regional trade flow difficult; hence, non-survey approaches are implemented instead. While location quotient (LQ) approaches have been used widely, they ignore cross-hauling in interregional trade. Therefore, alternative non-survey approaches with different assumptions on cross-hauling are used, such as cross-hauling depends on regional size and cross-hauling is proportional to its potential determined by output or demand. This study concludes that the most appropriate assumption, as per the relative performance of non-survey approaches, is that cross-hauling is in proportion to trade volume.