遏制现阶段中国粮食浪费措施的有效性分析

“民以食为天”,粮食安全问题一直是人们关注的焦点。随着人们经济水平的提升和生活质量的提高,餐饮消费日趋火爆,但在餐饮业繁盛的背后是让人痛心的浪费现象。据测算,我国粮食产后仅储藏、运输、加工等环节损失浪费总量达1224．3亿公斤,围绕这一问题,本文分析了我国粮食的基本现状,探讨了我国粮食浪费的主要类型,提出了加大节约粮食的立法力度;强化宣传教育活动;引导消费者摆正消费心态;多环节控制粮食浪费与损失。等遏制粮食浪费的对策。     

How do agency problems affect firm value? – Evidence from China

Using newly available data, we examine the effects of the agency conflicts between ultimate controlling shareholders and minority shareholders in China's publicly listed firms between 2004 and 2009. We measure the severity of these agency problems by the excess control rights of the ultimate controlling shareholders. We show that higher excess control rights are associated with significantly lower firm value. We identify two channels through which the excess control rights affect firm value: (1) related-party loan guarantees, and (2) legal violations. We find that higher excess control rights are associated with significantly larger amounts of related-party loan guarantees (scaled by assets) for non-state and private firms, but not for state-owned firms. We find that, for non-state and private firms, the excess controls rights are associated with (1) significantly higher probability that the firm will issue value-destroying related-party loan guarantees and (2) significantly worse stock market reactions to the announcements of related-party loan guarantees. However, these results do not hold for state-owned firms. We also find that higher excess control rights are associated with significantly higher probability, frequency and severity of legal violations for non-state and private firms, but not for state-owned firms.     

The Chinese experience: The impact of financial restatements on firm value and its implications on the investigatory practices of regulators

We examine the relationship between restatements of prior period financial results and firm value in China. This relationship is relevant to the millions of global investors who purchase Chinese equity securities because Chinese regulatory authorities must focus on the restatement events that, in their judgment, most warrant investigation. We recommend that they focus their attention on restatement announcements (and the firms that announce them) that possess the characteristics that most impact firm value.Prior studies of the American equity markets found evidence of a relationship between the nature of the restatement announcements and firm value, as well as evidence that core account adjustments and high-magnitude adjustments affect firm value more than noncore account adjustments and low-magnitude adjustments. However, based on a sample of Chinese listed firms that made corporate announcements that appeared in the Asian press between 2003 and 2011, we only find mixed evidence in the Chinese equity markets in support of the former relationship, and no evidence at all in support of the latter relationship.In other words, restatement announcements in China do not impact firm value to the same extent, and in the same manner, as restatement announcements in America. Chinese regulators must thus develop policies that are unique to the Chinese markets in order to effectively prioritize their oversight activities on firms that issue restatement announcements.What factors should be considered by Chinese regulators? We identify a collection of corporate governance variables, as well as a smaller collection of financial variables, that are significantly associated with decreases in firm value. We also develop a set of regression analyses that utilize these variables to explain a significant portion of the variability of firm value during the sample period. Interestingly, however, we find no evidence that the growth patterns of the firms are significantly associated with changes in firm value.Using this evidence, we recommend the development of a model of regulatory guidance that is customized for the unique characteristics of the Chinese equity markets. We believe that this model can help Chinese authorities focus their attention on specific restatement announcements that most impact firm value.     

基于内部增值观的本科教育质量调查研究（一）——本科教育质量结构性问题

基于教育质量评价的内部增值观,在借鉴美国大学生学习投入调查（NSSE）以及汉化版NSSE-China的的基础上,编制了“大学学生学习与发展调查问卷”,以内蒙古财经大学为例,通过随机抽样,开展了大学生学习性投入的调查研究.调查内容涵盖反映本科教育质量的五大可比性指标——学业挑战度、主动合作学习水平、生师互动、教育经验丰富度、校园环境支持度.通过对1541个有效数据的分析并与全国常模进行比较,对本科教育质量问题进行了诊断.     

社会主义核心价值体系融入高校思想政治教育研究

把社会主义核心价值体系融入大学生思想政治教育,必须以马克思主义作为指导思想,以中国特色社会主义共同理想作为核心内容,以爱国主义为核心的民族精神作为主旋律,以改革创新为核心的时代精神作为现实要求,以社会主义荣辱观作为道德准则,才能全面提高大学生的思想政治素质.     

产业共性技术创新失败项目挽救对象甄选体系设计

产业共性技术创新的阶段性失败困境及潜在挽救价值使得失败挽救具有一定的必要性与可行性。然而,挽救实施前,需要界定挽救的技术范围、甄选挽救的潜在价值。为此,从技术范围与潜在价值两个层面,设计产业共性技术创新失败挽救对象甄选体系。首先,通过共性技术基因识别,刻画挽救的技术范围。其次,通过AHP-模糊灰色综合评价法结合价值评估体系,实现挽救的价值筛选。最后,基于生物医药行业实际案例,验证甄选体系的有效性,为挽救对象的有效选择提供实际应用方案。     

基于价值网的科技资源共享服务模式研究

科技资源作为社会的公共资源,需要在全社会各个行业领域中开放共享,以提高科技转化为生产力的效率。近年来,国家将技术市场一体化发展作为助推经济增长和科技创新的重要举措,如何通过创新共享商业模式,整合制造业优势资源,开展共享服务已经成为目前企业管理研究的重要课题。于是提出一种资源共享与协同服务模式,可以以获取价值为目的、以闲置技术资源转让为方式,实现技术资源高效利用、社会共享和价值增值。     

传统贸易、增加值贸易与国际经济周期联动

随着国际分工格局发生了从产业间分工到产业内分工再到全球价值链分工的重大转型,增加值贸易相较于传统贸易在经济周期传导中的作用得到显著提升。本文首先基于国际经济周期理论,在两国和三国框架下从理论上分析增加值贸易和传统贸易在传导经济周期中的异质性作用,然后基于国家层面采用2000—2014年的世界投入产出数据进行实证检验。研究结果表明,增加值贸易对经济周期联动性具有显著且稳健的正向影响,而传统贸易的作用并不显著。这一结论印证了理论分析结果,即随着全球价值链分工模式的不断深入,增加值贸易逐渐替代传统贸易成为国际经济周期传导的核心贸易渠道。这为中国应对贸易保护和规避国际经济周期波动的传导风险,构建新发展格局,实现中国经济稳态发展提供了重要的政策参考。     

矿产资源有偿使用及其实现方式研究--不能用资源税完全替代权利金

矿产资源所固有的天然价值是其有偿使用的理论依据,矿产资源作为矿业最基本的生产要素,是矿产品价值的重要组成。矿产资源的有偿使用,反映的是财产权的交换,通过权利金制度实现这种交换,既能公平公正地维护供求双方的利益,又能形成节约集约使用矿产资源的有效机制。权利金突出了矿产资源有偿使用的财产属性,对矿产资源绝对收益的收取突出了实际消耗的矿产资源量,对矿产资源级差收益的收取突出了与超利润的挂钩。不能用资源税完全取代权利金。