Book Reviews

The evaluative function of local public actors has been exacerbated in recent years with the individualisation of social policies. One of their tasks is to select the appropriate informational basis in order to assess welfare claimants. Amartya Sen's capability approach offers a theoretical and normative framework to analyse this evaluative function. In particular, it insists on the importance of “objectivating” people's preferences with reference to their capabilities. The weight that is to be attached to individual preferences in the course of public action can be a matter of controversy. Claimants “capability for voice”, we argue, should be developed. This capability refers to their effective possibility to express their concerns with regard to the choice of the informational basis. It is argued that local institutions prohibiting capability for voice will produce adaptive preferences, whereas procedural institutions promoting reflexive public evaluation and capability for voice will result in a fairer wording of individual preferences. At a situated level, the way to connect subjective and objective information when assessing people very much depends on the position of the evaluator. Several illustrations show that the fairness of evaluation, and its impact on the people's capability set, depend on this positional perspective.     

我国套期保值会计发展背景、现状与对策分析

套期保值会计发展的成果主要表现为金融工具会计准则和套期保值会计准则的制定和不断完善。我国套期保值会计理论研究起步晚，主要集中在国内外金融工具准则、套期保值会计准则的解读及对比研究以及套期保值会计理论和套期保值会计准则应用研究等方面。实践中存在套期准则可操作性差，容易导致主观随意、盈余操纵和企业风险意识低、专业人才缺乏等问题。需要结合我国企业风险管理实践，修改现有套期会计准则，颁布操作指南，加强专业人才的培育，不断推进我国套期保值会计的发展。     

Unveiling ways to reach organic purchase: Green perceived value,perceived knowledge,attitude, subjective norm,and trust

This paper aims to investigate organic food consumption based on the perspectives of an extended research model by integrating the theory of consumption value (TCV) and the theory of reasoned action (TRA). First, we tried to find out how five consumption values of functional, social, emotional, conditional, and epistemic in classic TCV influence consumption choice especially in the sustainable consumption domain of organic food, interpreted as green perceived value (GPV) in the reflective-reflective second-order latent. Second, as an attempt to extend the classic TRA, this study included trust and perceived knowledge in the research model in addition to the subjective norm, attitude, and behavioral intention. A partial least square structural equation method (PLS-SEM) was adopted to examine our research model with 251 samples. Our results revealed that GPV significantly affects consumer attitudes. Consumer attitudes and subjective norms also have a significantly positive effect on purchase intention. As an extended TRA, GPV has a significantly positive effect on trust while trust significantly impacts purchase intention. Further, perceived knowledge positively influences attitude and trust. By jointly considering TCV and TRA, this study proposes several implications emphasizing how GPV and perceived knowledge affects consumers’ organic food consumption choice based on the role of increased trust.     

利益分配、战略行动与集体选择的不确定性

爱因斯坦说,时间是一种错觉;普利高津则说,确定性是一种错觉。而文章认为,均衡也是一种错觉:集体选择的结果存在内生的不确定性。基于个体战略行动的多样性,文章从利益分配的角度对集体选择的不确定性作出了理论上的证明。认识到集体选择的不确定性特征对于理解社会的运行以及设计与社会控制相关的制度规章都具有重要的意义。     

政府采购中寻租行为的经济学分析

政府采购中项目剩余和信息不对称的存在,加之市场发育不完善,导致寻租行为的产生。公开交易信息,加大寻租成本,建立事前监督、事后惩罚制度,是遏制寻租行为产生的重要手段。     

“跛足”的公司治理——评《公司法》第一百零六条和第一百五十二条

新《公司法》与旧《公司法》比较而言,尽管引入了许多新的制度,有很大的进步,但仍没有摆脱“缺乏可操作性”这个固有法律弊端,就公司治理中最为重要的累积投票制度和股东衍生诉讼制度而言,这种情况尤为严重。立法部门应立足我国公司治理的具体情况,完善上述制度。     

知行合一的高校荣辱观教育

对青年学生进行社会主义荣辱观教育,一要从内容入手,解决“知”的问题;二要从教育手段和方式入手,解决“行”的问题;三要注重教师人格魅力。     

走向可持续的工业遗产景观保护—— 英国布莱纳文工业景观保护实践

对可持续发展理论、工业遗产保护可持续发展原则 进行了分析。从景观概况,运营、范围、目标、策略、经济和 评估可持续方面对英国布莱纳文工业景观保护实践的经验、教 训进行了剖析。在此基础上,结合中国的国情、国策和现实问 题,从工业遗产景观保护的理论、制度、层级、目标、模式和 主体等方面对我国可持续的工业遗产景观保护路径进行了思 考,提出了在我国建立面向可持续的,地区发展综合目标、整 体系统规划管理、多元伙伴机制耦合的工业遗产景观保护新格 局的建议。     

创业市场信心与创业行为关系的动态解析 ——基于GEM与WBD的混合横截面数据的经验证据

本文以行为理论为基础,从动态视角出发,探讨完整经济周期下,创业者创业市场信心与创业行为间关系的变化趋势。同时,分析创业者所处国家的经济发展水平与结构以及自身社会经济地位在创业市场信心对创业行为正向作用变化趋势中的调节效应。本文根据2006-2015年全球创业观察(GEM)与世界银行数据库(WBD),构建混合截面数据来探索创业者创业市场信心的反应及其差异。研究发现：(1)在经济衰退期内,创业市场信心对创业行为的正向作用会显著减弱。在随后的经济扩张初期,创业市场信心对创业行为的正向作用会明显增强;(2)处于发展中国家以及高经济外向度国家的创业者,创业市场信心对创业行为的正向作用的减弱与增强均会更加剧烈。另外,补充研究发现：(3)仅在经济扩张初期,创业者社会经济地位能积极调节时间对创业市场信心与创业行为间关系的调节效果。本文揭示了创业市场信心与创业行为间关系的变化趋势及该变化产生的边界条件,在一定程度上丰富了创业心理驱动要素对创业行为影响的动态研究,并促进实践界关注经济衰退对创业市场信心的冲击而带来的创业活动萎靡的潜在风险。     

制度变迁、集体行动与循环经济的发展——以循环经济的制度推进为视角

党的"十二五"规划提出要大力发展循环经济。作为全新的经济发展模式,循环经济的发展离不开制度的变迁和参与者之间的合作。制度的变迁离不开相对价格和偏好的改变。通过制度建设,形成有利于循环经济发展的相对价格格局和人们的偏好,并克服参与者合作时产生的集体困境,有助于推进循环经济的发展。