我国新公允价值计量准则产生的影响及建议

随着2014年7月《企业会计准则第39号——公允价值计量》的正式实施,我国公允价值计量属性的运用得以进一步完善,会计准则国际趋同的进程得以明显推进。但与此同时,新公允价值计量准则对我国原有会计计量属性也产生了一定的冲击影响,本文针对这些问题进行分析,提出完善我国会计计量属性的相关建议。     

The Onshore–Offshore Exchange Rate Differential,Interest Rate Spreads,and Internationalization: Evidence from the Hong Kong Offshore Renminbi Market

This article investigates the linkages among the onshore–offshore exchange rate differential, interest rate spreads, and Hong Kong’s RMB deposits (a proxy for RMB internationalization), based on a structural vector autoregression model. We find that this differential and the spreads have significant effects on Hong Kong’s RMB deposits, but the rise in the spreads will lead to a decline in offshore RMB deposits in Hong Kong. The differential is a stronger factor than spread shocks in explaining fluctuations in Hong Kong’s RMB deposits. Moreover, an analysis of sources of the divergence in the differential and spreads finds several economic variables that are the significant and main factors.     

晚清时局与光绪帝戊戌改良之相互影响

戊戌变法是中国近代史上一次具有深远影响的改革，尽管这次改革以失败而告终，但是光绪帝在戊戌变法中的作为不容忽视，具有历史必然性。晚清时期慈禧专权、甲午战争惨败、资产阶级维新派思想的出现，对光绪帝力图改革起到很大推动作用，同时光绪帝能够支持戊戌变法并在这场变革中有所作为，对19世纪末晚清时局产生了深远影响。     

When Social Infrastructure Deficits Create Displacement Pressures: Inner City Schools and the Suburbanization of Families in Melbourne

Under advanced capitalism, gentrification converges with the post‐Keynesian ‘unhinging' of the state from the project of social reproduction, including its responsibilities for collective consumption (e.g. housing, schools). Gentrification research scrutinizes this convergence through the ongoing assault on social/affordable housing, and yet anaemic housing welfare is not its endpoint. The social contract is further fractured through the ongoing discreditation and dismantling of the full gamut of legacies of the publicly regulated Keynesian inner city, including essential social infrastructure. Focusing on public schools, as an essential site for social reproduction, this article explores how the struggle for the city under neoliberal gentrification may be emerging along additional (non‐housing) vectors. Based on a qualitative study of families' experiences of poor public education provision in central Melbourne (Australia), this article argues that the exclusionary effects of gentrification likely exceed residential encroachment as state subsidization of residents continues to yield to the subsidization of capital. In particular, this article identifies life‐stage specific, infrastructure‐related displacement pressures wrought by a state failure to provide adequate public primary schools in the ‘regeneration' of central Melbourne, and it illustrates how these pressures prompt housing strategies that unevenly divest families of the locational advantages secured in the inner city. Highlighting the role of public school deficits in the reluctant suburbanization of lesser‐resourced families assists in foregrounding state complicity in displacement dynamics and the potential for these to magnify socio‐economic, gendered and socio‐spatial inequalities across the city.     

Do Imported Commodities Cause Inflation in China? An Armington Substitution Elasticity Analysis

Based on the perspective of Armington substitution elasticity, this article researches the price transmission effect of China’s imported commodities. First, this article focuses on the theory of Armington substitution elasticity of nonhomogeneous products and then estimates the overall level of Armington substitution elasticity of China’s imported commodities. Second, this article studies the fluctuation trend in Armington substitution elasticity’s estimations using a state space model. The results of this article indicate that the value of Armington substitution elasticity of China’s imported commodities is negative and decreased significantly after the international financial crisis, which means that the relationship between China’s imported commodities and domestic products is complementary rather than substitutional. Moreover, this article finds evidence of the price transmission effect in China’s imported commodities. However, this effect is not obvious and weakened after the international financial crisis. Finally, we conclude that, if it wishes to prevent serious inflationary problems in China, the Chinese government should pay attention to the price of domestic products instead of focusing on the hazards of imported inflation (deflation).     

共享经济视角下吉林省乡村振兴的现状及问题分析

农村共享经济发展有助于盘活闲置资源,减少资源浪费,是乡村振兴的有效途径,对促进农村经济发展、提高农民收入起着积极作用。近年来,在吉林省政府、人社厅及相关部门的政策支持和大力助推下,吉林省农村共享经济有了较大发展。但是农民参与度不高、农村共享经济同质化严重、缺乏专业技术人才等问题也在一定程度上制约了农村共享经济的发展。     

人民币国际化：建立均衡的回流机制

在人民币国际化的进程中,境外人民币的回流是其中非常重要的一个环节,且具有扎实的市场和政府支撑。当前经常项目下人民币回流机制与资本项目下人民币回流机制均出现非均衡的特征,对人民币国际化的纵深推进产生了掣肘,因此需要构建均衡的回流机制以进一步推进人民币国际化。     

国际参与式预算研究的现状、趋势及借鉴--基于2000－2014年web of science文献数据分析

参与式预算的研究在近几年得到理论界的重视,研究成果颇为丰富。本文将科学知识图谱引入参与式预算研究领域,借助 Excel、 Bibexcel、 Sati3．2、 Netdraw、SPSS、 CitespaceⅢ,通过科学合作分析、关键词分析及引文分析,发现自2000年以来,参与式预算的研究视角多元,各国均有学者参与研究;参与式预算的热点研究对象依然是巴西,但是研究的内容却逐步从个案的经验研究转向对民主、自治和对市民参与等问题的关注;参与式预算研究取得效果卓著,但仍有许多边缘性的问题亟待解决。笔者在此基础上,并结合中国参与式预算,进行了展望。     

快衰落信道条件下无线中继系统波束形成方案

随着设备小型化的发展趋势,天线间距较小,信道具有相关性;且假设发射端处于高速移动状态,无法获得完全信道状态信息,只能根据部分信道状态信息设计发射端波束形成方案。针对发射端和接收端配置多天线的固定增益放大转发无线中继系统,以最大化接收端信噪比为准则,设计了基于部分信道状态信息的波束形成方案,推导了系统中断概率和平均误符号率的闭合表达式,通过仿真验证了性能分析的有效性和所设计方案的优越性。在平均误符号率为10-2、相关系数为0.8时,所提方案比反馈信道状态信息的方案节约1.6 dB的信噪比。     

货币股权:人民币国际化新思维

基于国家资本结构、供应层级结构、产权关系等的探索,构建货币股权理论框架,借此界定货币股权并解析其结构。运用这一理论,通过探析货币股权与经济增长、汇率及外汇储备、通货膨胀等之间的关系,可揭示人民币国际化的货币股权作用机制,在此基础上,以货币股权新思维推进人民币国际化的新策略、新路径、新方法。