中国工业技术进步的百年探索：历程、经验与展望 ——透视中国共产党百年奋斗历程

一百年来中国工业技术进步经历了从落后到追赶再到部分领先的过程。新中国成立后,中国工业生产力迅速提升,技术进步显著,高新技术及有关产业快速发展。其最重要的经验在于：第一,从人的角度出发,通过科教兴国战略积累了大量人力资本基础,通过优化生产关系充分调动了劳动者推动技术进步的积极性。第二,有效发挥了中国共产党领导下中国特色社会主义制度的优越性,通过顶层设计和五年规划引导推动技术进步的阶段目标和路线,利用举国体制集中攻关关键核心技术。第三,充分学习和借鉴其他国家的先进技术。当前,中国工业技术还面临着关键领域创新能力不强、工业企业的创新动力仍待激发、部分发达国家对中国进行技术封锁的威胁加大等问题。需要继续发挥举国体制优势,加快推进关键核心技术的攻关,进一步扩大高质量对外开放以提升工业技术进步的质量,多管齐下进一步激发企业的创新活力。     

环境不确定性与企业党员高管的创新“稳定器”效应

本文选取2010—2019年A股上市公司作为研究样本,研究高管党员身份在企业创新面临环境不确定带来冲击时的“稳定器”效应及其内在机制。研究发现：环境不确定性的提升抑制了企业创新,高管党员身份能通过降低研发支出挤出程度和优化融资环境两个渠道有效缓解环境不确定性的创新抑制效应。党员高管的创新“稳定器”效应更多地体现在环境不确定性增加的阶段,在平稳发展时期,应平衡好党组织参与企业治理与企业创新发展自主权的关系。全面从严治党战略的实施使党员高管决策风格更加稳健、保守,降低了企业风险承担,同时强化了面临环境不确定性时高管党员身份的“创新稳定器”作用。在当前企业创新面临高环境不确定性的大背景下,本文研究一方面丰富了党组织参与创新治理的理论依据,另一方面为高不确定性背景下优化企业创新环境提供了可实践路径。     

裂变营销属性：电商平台的创新、违法与传销犯罪

在“流量经济”与“用户思维”加持下,传销形态已发生异变。对于裂变营销属性的认定,应当通过非法传销的实质解读,提炼出传销的元模型,将具有非法传销外观的营销创新予以剥离,形成“拉人头+团队计酬”以及“收取入门费+团队计酬”的二元类型。同时,借助缓和的违法一元论,透视裂变营销中传销违法向传销犯罪的转化逻辑,明确二者之间“质”与“量”的区别。当本罪与诈骗犯罪或集资犯罪发生竞合时,应当充分发挥想象竞合的“明示机能”实现全面评价,并择重处罚。     

卖方分析师佣金解绑改革与中国实践--基于MiFIDⅡ的思考

卖方分析师利益冲突问题损害了投资者利益以及市场稳定性。为提高分析师独立性,欧洲2018年出台的《欧盟金融工具市场指令Ⅱ》首次拆分了分析师的分仓佣金与研究费用。研究发现,该举措实施后,伴随着卖方研究质量提升、低质量分析师退出市场,分析师利益冲突问题得到缓解,促进了卖方服务内部化转型、买方研究加速形成以及投资者交易透明度的提升,但同时也带来了研报价格恶性竞争、市场信息环境受损、人才非优流动等负面影响。我国分析师佣金制度存在披露透明度不足、研究服务界定不明、佣金分配缺乏有效监管等问题,现阶段完全解绑佣金可能引发潜在风险,应采取相对柔性的改革思路。监管机构宜推动改革基金管理费用,塑造市场激励机制;券商应提升综合研究能力,推进业务模式转型,探索差异化发展之路。     

普惠型医疗保险发展:实践困境与优化方向

近年来,普惠型医疗保险成为多层次医疗保障体系发展的一大热点。文章首先介绍了中国普惠型医疗保险的发展现状及主要特点,其次通过对国内部分保险公司线上及线下调研,发现当前普惠型医疗保险发展面临配套法律法规有待健全、市场认可度普遍偏低、可持续经营能力不强、保险效果低水平重复、相关主体联动不足等困境。进一步分析美国、英国、德国、新加坡相关经验,提出具体的优化路径:以优化顶层设计为立足点,提高保险规制水平;以强化市场环境建设为切入点,提升市场认可度;以优化运行模式为突破点,激发保险生命力;以设计差异化产品为关键点,强化保险增补性;以建立联通机制为动力点,提高相关主体协同度。     

Corporate social responsibility committees and the use of corporate social responsibility assurance services

This study examines whether corporate social responsibility (CSR) committees associate with the external assurance of CSR reports. Specifically, we consider the presence and effectiveness of CSR committees. Using a sample of Australian firms over the period 2004–2016, we show the mere presence of a CSR committee is not related to the external assurance of CSR. However, CSR committee effectiveness is positively related. In addition, firms with higher CSR committee effectiveness are more likely to seek external assurance provided by the Big4 accountancy firms and acquire financial audit and CSR assurance services from the same provider. Taken together, CSR committee effectiveness plays an active role in CSR assurance services. Our results are particularly relevant to those with interests in understanding the demand and choice of external CSR assurance services, as well as the impact of corporate governance mechanisms on these services.     

我国公司法定类型的反思及逻辑建构

自公司诞生以来,公司这一组织形式就受到各国商业实践和立法的特别重视。各国商事立法均对公司类型加以规定,并分门别类地对公司设立、股东权利、公司治理等进行相应规范。虽然商事逻辑的共通性拉近了各国立法上的公司类型,但各国在公司法定类型及相应公司规制上的差异仍旧鲜明。这也反映在我国学界对公司法定类型的争议上。我国公司法定类型改革应坚持本土商业实践逻辑,并确保改革成本最小化。由此,保留有限责任公司和股份有限公司,并按公司规模大小进一步区分出大型公司与小型公司,就成为理性选择的结果。具体而言,在有限责任公司中,增设大型公司,明确大型公司认定标准,并在公司机关设置、财务会计制度等方面给予相对严格的例外规定;在股份有限公司中,增设小型公司,对其赋予更加灵活、便捷的自治,并将上市公司扩增为公众公司。     

南通市资源节约型产业体系的构建与发展对策

我国资源支撑粗放型经济增长已经难以承受,建立节约型社会迫在眉睫。如何构建资源节约型的产业体系是建设节约型社会的重要内容。文章设计了资源节约型产业体系的分析框架,是一个具备资源利用现状分析层→资源利用效率分析层→应用层的三层分析流程。从重点行业和典型企业两个角度对南通市分别采用聚类分析和问卷调查的方法分析其产业的资源利用状况和效率,发现其产业结构陈旧、加工层次低,仍以高耗能、高污染排放的行业为主,但其资源减量和提高效益的空间较大。最后提出根据资源利用效率和污染排放确定的产业调整重点,把握调整力度,加快资源节约技术的推广和应用,建立资源型战略联盟。     

Socioeconomic predictors of forest use values in the Peruvian Amazon: A potential tool for biodiversity conservation

Conservation is a crisis discipline requiring rapid action with limited funds. This study examines the potential of socioeconomic variables to predict forest use values. If natural resource use can be predicted from socioeconomic data, conservation planners could rapidly identify and focus conservation programs on the sectors of local populations that most intensively utilize local flora and fauna. Families in three communities in the northern Peruvian Amazon were surveyed over a 6-month period. Data were collected on use of flora and fauna from six locally determined use categories (food, medicine and poisons, wood, weavings, adornments, and “other”) in forest types of three age classes (fallow fields—very young forests, young secondary forests, and old secondary forests). Forest use values were the dependant variables calculated in $/ha/year. Socioeconomic variables included: age, education, family size, residence time, land worked, land owned, number of fishing nets, chickens, pigs, cows, and/or mules owned (all proxies for productive assets), and level of ecological knowledge (ability of informants to correctly identify forest species and answer basic questions about their biology). Ordinary least square multiple regressions were run independently for each forest type. Regressions were also run separately for the two most valuable use categories, food and wood. Low R² adjusted values (all < 0.3) reflect the difficulty in predicting human behavior due to confounding variables and complex interactions. Residence time and a household's community of residence were the most significant predictors of forest use values. Households in Vista Alegre, the community with the highest density of people and smallest landholdings per household, extracted the highest value of forest products per hectare. The longer a family stayed in any community the higher the value of forest goods they extracted. If families that lived in an area longest are the most intensive extractors of forest products, they should be a major focus for conservation programming. In addition, the higher value of products extracted from forests by some families may make them more open to strategies seeking to protect long-term viability of the resources they utilize. The importance of residence time also indicates that planners need to account for changes in the resource use patterns of stakeholders over time.     

基于价值分级的级差式石油资源税制研究

本文对我国石油业缴纳资源税的现状进行了分析，指出了实施级差式资源税的必要性，在此基础上，介绍了石油资源价值分级的理论、方法和数学模型。最后．以石油资源价值分级结果为依据．对我国实施级差式资源税的具体操作方法作了说明。