环境规制下辽宁省海洋经济发展现状分析研究

通过梳理辽宁省20世纪70年代以来环境规制发展历程，分析了不同阶段环境规制下辽宁省海洋经济发展的状况，运用环境规制工具对海洋环境规制绩效进行分析。结果表明，辽宁省由于各区域对海洋生物资源经济驱动力相对较低，导致技术创新能力提升海洋产业竞争力的效果不明显。因此提出，加大资金投入，优化海洋产业结构；培养海洋科技人才，提高技术创新水平；完善海洋环境规制体系，发挥政府职能作用3点发展建议，以此完善海洋环境规制体系，从而提高环境规制效率。     

规制经济学理论研究综述

本文详细介绍了规制经济理论发展、演化的脉络。对传统的规制公共利益理论、规制俘虏理论、规制经济理论及其主要代表人物的观点予以评述 ;重点介绍了信息不对称和目标不一致情况下的激励规制理论及其经典模型。     

公用事业民营化项目中的管制结构与风险

为了防止投资于公用事业的民营企业赚取超额利润，维护广大消费者的利益，政府应当对经营公用事业的公司进行管制。管制结构一般有价格帽，价格帽加成本传递、收入帽、收益率管制等。文中分析了各种管制下的民营公司承担的风险，并做了实证分析。     

Testing approach and avoidance motives and job satisfaction: psychological contract breach as a moderator of the mediating roles of tactics

This study tested the mediating roles of both voice and facades of conformity in the relationship between regulatory foci and job satisfaction and the extent to which the mediating roles is moderated by psychological contract breach among a sample of 271 military recruits in Taiwan. Results suggest that voice and facades of conformity mediated the relationship between regulatory foci and job satisfaction. Also, results suggest that perceived breach moderates this mediating pathway: Strong psychological contract breach increases the relationship between promotion focus and voice in the case of job satisfaction. On the other hand, psychological contract breach strongly moderates the relationship between prevention focus and facades of conformity in the case of low job satisfaction. Results are discussed in view of the importance of (a) including the measure of regulatory focus in future studies, (b) the mediating roles of different tactics in explaining the relationship between regulatory foci and job satisfaction and (c) the moderating role of psychological contract breach as a negative workplace event. Implications for the results are discussed.     

规制资本主义及其兴起探源:一个马克思主义的解释

20世纪70年代以来的资本主义进入了规制资本主义阶段。与之前的福利资本主义不同,规制资本主义建立在政府提供规则与规则约束下企业间竞争的基础上。对于规制资本主义的兴起,西方经济学或将之归因于市场失灵、或解释成利益集团之间的博弈。马克思则从资本主义国家职能的二重性、自由竞争与生产集中的矛盾、单个企业生产的有组织性与社会生产无政府状态之间的矛盾、生态环境恶化等方面做出了更为全面科学的解释。     

Fiscal policy and capital mobility: the construction of economic policy rectitude in Britain and France

This research examines the regulatory response of the European Union to the global financial crisis, addressing the questions of whether, how and why the global financial crisis has changed the ‘old’ politics of financial services regulation in the EU and resulted in the emergence of a ‘new’ politics. It is argued that, with a good dose of political opportunism and ‘anti-free market’ rhetoric, a continental advocacy coalition sponsoring a ‘market-shaping’ regulatory approach has capitalised on the crisis, tipping the balance of regulatory power in the EU in its favour, as compared to the pre-crisis situation.     

浅议会计基础工作中存在的问题及应对措施

会计基础工作是会计工作的基本环节,也是经济管理工作的重要基础.因此,规范会计基础工作,是建立会计工作秩序的需要,是进一步提高会计工作质量的重要措施.     

Principles versus principal: Reconciling norm compliance and shareholder value

This paper considers situations where an agent (say, a polluting firm's CEO) must allocate his nonobservable effort across two distinct tasks (say, revenue/market share enhancement and environmental stewardship), and where two principals (say, the firm's shareholders and an external stakeholder) hold diverging viewpoints on what the best allocation should be. Both characteristics of this context—multitasking and conflicting principals—are normally seen as obstacles to strengthening the agent's incentives. This paper proposes a simple arrangement, based on contingent monitoring and clawbacks, that can overcome these obstacles. Under this arrangement, the principals would end up coordinating their respective incentive schemes so that the agent considers his two tasks as complementary utility‐increasing activities. Applications to regulatory compliance, corporate social responsibility, and innovation management are briefly sketched.     

Path dependence and independent utility regulation: The case of Danish energy and telecommunications regulation

Abstract

The establishment of the Danish independent regulatory authorities for the energy and telecommunications sectors was based upon EU directives as part of their liberalisation process. Following the concepts of transaction costs and path dependency this article analyses differences in independence between the two authorities – the Danish Energy Regulatory Authority (Energitilsynet) and the National IT and Telecommunications Agency (IT- og Telestyrelsen) respectively. We find that the state's negligible interest in the energy sector until the 1970s formed the basis for strong energy companies capable of influencing regulation in their interest. This condition made DERA relatively dependent on commercial interests compared to NITA. In contrast, the state had an early interest in controlling and regulating telecommunications services, which meant strong control of the telecommunications companies and a regulation contingent upon political interests that has continued to this day. We therefore suggest that sector-specific institutional processes have caused differences between the regulatory institutions mediating the influence of the EU.     

中国股票市场再融资监管规则变迁的制度经济分析

中国证监会一直试图通过再融资规则的改变来调控上市公司行为，实现市场的有序发展。配股、增发以及可转换债券等途径的创设及其准入门槛的“宽紧”调整成为中国再融资监管的核心。以额度分配为核心的证券发行制度决定了1999年之前的再融资监管规则的整体架构，而当核准制实施后，市场化规则的引入尽管强化了外部约束，但股权分置制度的存在一度使再融资监管陷入困境。当股权分置改革初步完成后，危机驱动的信贷扩张迫使监管当局重新设计再融资监管架构，在净资产收益率要求基础上引入了现金股利分配要求。中国现行再融资规则带有明显的过渡性，应在未来重新定位。