From rationality to hyperreality: paradigm poker

This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images.     

Migration consequences of welfare reform

We investigate whether recent changes in welfare policy affect the migration of low-educated unmarried mothers. Estimates indicate that welfare reform is associated with an increase in employment-related intrastate migration, and a decrease in non-employment related migration, both within and between states. The net effect was a small increase in intrastate migration and a small decrease in interstate migration. The close link between migration and employment suggests that welfare reform has motivated low-income women to move for economic reasons. In general, welfare policy appears to have a much larger effect on residential location because of its relationship to employment than because of benefit differences between states.     

Land Reform: Taking a Long(er) View

The paper proposes a broad argument that the end of state–led development from the 1970s coincided with (i) the final wave of major redistributive land reform, and its place within transitions to capitalism, that lasted from about 1910 to the 1970s, and (ii) the beginnings of contemporary 'globalization'. Self–styled 'new wave' agrarian reform in the age of neo–liberalism, centred on property rights, is unlikely to deliver much on its claims to both stimulate agricultural productivity and reduce rural poverty. The reasons are grounded in the basic relations and dynamics of capitalism, and how these are intensified and reshaped by and through globalization. Understanding these processes, with all their inevitable unevenness, requires (i) recognizing that the historical conditions of the 'classic' agrarian question no longer apply, and (ii) developing the means to investigate and understand better the changing realities facing different agrarian classes within a general tendency to the concentration of capital and fragmentation of labour, including how the latter may generate new agrarian questions of labour.     

浅谈会计教育改革

会计队伍素质的提高有赖于会计教育水平的提高，如何培养出适应社会发展的高素质的会计人才，已成为会计教育面临的课题。客观上对高级会计人员需求不断增长与落后的会计教育的矛盾越来越突出，会计教育改革势在必行。     

Computing equilibria of GEI by relocalization on a Grassmann manifold

An algorithm is described to compute equilibria of the general economic model with incomplete asset markets, that is, of GEI. The algorithm is based on the existence of a route of zeros of a homotopy whose domain includes the price simplex and a Grassmann Manifold. This route is followed, in effect, by localizing and following diffeomorphic pieces in Euclidean space, and by relocalizing as is necessary.     

The effects of transition on the distribution of income in China

Using two large samples for 1988 and 1995 we decompose the Gini coefficient of household income according to type of income with the purpose of analyzing reasons for the rapid increase of inequality. The results show that the change in relative size of money income and its changed profile are found to be the major processes behind the rapid increase of income inequality in rural China. Changes in housing allocation and an increased number of retirees in combination with higher benefits have made inequality increase in urban China and in China as a whole. JEL classification: D31, P27.     

以企业再造思想振兴东北老工业基地

从企业再造理论产生的背景和东北老工业基地的实际情况来看,在振兴东北老工业基地的实践中应贯彻企业再造思想.要以企业再造思想为指导,把整个东北地区看做一个大组织,搞好地区的文化建设;要从企业再造理论的精神实质出发,建立新的完善的市场机制;要坚持企业再造思想所强调的三个核心原则,搞好东北地区的行政改革.     

浅议会计委派制

分析了“会计委派制”产生的背景和目前存在的问题．提出了会计体制改革的方向应该是：继续国有企业的体制改革，特别是股份制改革；建立司法监督、行政监督、社会监督和企业内部会计监督相结合的的监督管理体系；建立一种“立法型”的会计监督模式。     

WTO多边贸易体系的缺陷及其改革

WTO第五届坎昆部长级会议的失败暴露出WTO多边贸易体系在贸易、投资自由化等原则方面存在严重缺陷，在管辖范围、职责与功能方面存在无限外延的困惑，在议事规则与决策程序上缺乏公平与透明度等问题。为推进WTO的改革进程，发展中国家应在改革WTO的议事规则与决策程序等方面发挥积极作用。     

高职《商品学》课程教学改革探索

在高职教学中,课程教学是教学活动的基础,改革传统的课程体系和教学方法,是体现高职教学特点和实现专业人才培养目标的关键。本文通过对连锁经营管理专业中《商品学》课程教学改革的研究与实践,构建了课程的培养目标和课程体系,提出了课程教学组织实施和考试模式改革的具体办法。