抵押物处置与农房抵押贷款困境：基于演化博弈的分析

研究目的:分析农民住房财产权抵押(简称农房抵押)贷款困境的主要原因以及抵押物处置对农房抵押贷款行为的影响机理。研究方法:演化博弈论。研究结果:农房抵押贷款发展面临困境的关键在于金融机构惜贷,而抵押物处置难是激发金融机构惜贷的重要原因,但是降低抵押物处置难度只是推动农房抵押贷款发展的必要而非充分条件。研究结论:要促进农房抵押贷款发展,除了必须降低抵押物处置难度外,还需要构建完善的农房抵押贷款制度体系。     

村民集资型林业专业合作社可持续发展问题研究--基于尤溪县的案例分析

村民集资型林业专业合作社是化解集体林区林业发展中林地抛荒、村财不足、农村空心化问题的创新模式。归纳林业专业合作社的运行原则及可持续发展条件,采取案例研究法,深入分析村民集资型林业专业合作社的产生背景及运行机制,发现该类型合作社的可持续发展存在缺乏专业管理人员、经营模式单一、林农的认知程度低、林农参与意愿逐渐降低和前期村财负担重等问题,从宣传力度、政策扶持、专业人员、经营规模和经营管护方式等方面提出促进村民集资型林业专业合作社可持续发展的建议。     

The Communication Skills of Accountants: What we Know and the Gaps in our Knowledge

Abstract

This paper critically reviews 19 studies published between 1972 and 2012 that investigated the written and/or oral communication skills of practicing accountants. The core aim of the review was to identify skills considered important and highlight gaps regarding what is known about existing and desired communication skills in the accounting profession. Key findings include that most studies did not detail the basis used to select the skills examined, used very broad skill-set categories and/or did not sufficiently incorporate information already established in the literature. Differing views on the importance of communication skills were found between educators and accountants. Knowledge gaps identified relate to the communication skills considered most important at varying career stages and different career paths, the specific types of oral and written communication skills needed and the role and importance of oral versus written and informal versus formal communication skills. A fundamental concern is that much of the existing communication skills research is crucially out of date. Of the 19 studies reviewed, only three have been published in the past decade. This suggests that further research is needed in the area.     

考虑声誉效应的科技服务业与制造企业合作创新行为策略分析

采用博弈论的方法，考虑声誉效应对博弈双方效用、策略的影响，建立信号博弈模型，并分析精炼贝叶斯均衡，证明声誉水平、对声誉的态度以及技术市场价值的高低是影响建立合作关系的重要因素。探讨双方建立合作关系的行为策略，提出实现合作达成双赢的建议。     

When profession trumps potential: The moderating role of professional identification in employees’ reactions to talent management

Abstract

This study aimed to investigate the role that a professionalized context plays in shaping employee reactions to talent management decisions. We examined the mediating role of felt obligation in the relationship between talent ratings and organizational citizenship behavior. Further, the study tested whether professional identification moderates the relationship between talent ratings and felt obligation towards the organization. Five hundred and ninety-eight teachers that had recently received ratings of their talent status responded to a survey questionnaire. Felt obligation mediated the relationship between talent ratings and organizational citizenship behavior. Furthermore, professional identification moderated the relationship between ratings of potential and felt obligation in such a way that the relationship was strongest for the teachers expressing the lowest professional identification. At high levels of professional identification, the relationship was not significant. These results indicate that conventional talent management might be less effective for increasing favorable attitudes and behaviors among employees in highly professionalized contexts, such as the education sector.     

浅谈施工企业专业技术人才队伍建设新思路——以中国铁建系统内5家工程公司为例

施工企业具有体系庞杂、技术标准高、人员投入大、准入门槛高的特点。由于常年驻扎施工现场,加之人才培养、人才成长链条不健全,导致施工企业普遍人才流失严重,对企业长远发展造成了巨大的损失。人才建设是企业的百年大计,抓好人才建设不仅是施工企业的迫切需求,更是基建工程行业面临的重大课题。论文以中国铁建系统内5家工程公司为例,通过问卷调查活动,走访了1500名基层员工,获得了较为可靠的一手数据,通过数据分析可以发现诸多问题。结合调查研究情况,论文重点谈几点关于加强企业专业技术人才队伍建设的思考和体会。     

我国国家公园体制建设中利益相关者关系研究

我国自然保护地将国家公园作为主体,保护具有国家代表性的生态系统和自然景观的原真性和完整性,同时具有全民公益性。从利益相关者视角出发,以国家公园管理部门、旅游投资公司和社区居民为主要利益相关者,分析三者的行为目标与策略选择,通过三方博弈提出解决国家公园体制建设过程中的最优策略,即应改变管理部门与旅游投资企业在国家公园试点中进行不合作博弈的狭隘认知,而应选择国家公园管理部门、旅游投资企业和社区居民三方合作博弈。同时,提出了相应的建议以期进一步保护国家公园自然资源并将可持续利用制度顺利实行。     

将“合伙人制”融入“合作制”的一项尝试——基于MGL合作社的案例解读与探讨

当前,合作社异化已成为阻碍合作社进一步发展的痛点,其中"合作制"下社员剩余索取权和控制权的丧失是矛盾核心,因而探求其改进方式对合作社长远发展、实现乡村振兴有重要意义。本文基于效率与公平衡量维度,通过对MGL合作社这一典型案例进行剖析发现,有效的合作社在治理结构和利益分配上具备"合伙人制"特征,并且基本契合不完全契约理论有关能够有效解决契约双方信息不对称以及剩余索取权、控制权被少数社员占有的论述。对此,应充分重视合伙人制在合作社发展中的内在有效性,弱化其是否具有规范的外在形式。     

农村集体经济组织与农民专业合作社协同扶贫模式创新:重庆例证

农村集体经济组织和农民专业合作社是与农民联系较为紧密的两类经济组织,是贫困地区打赢脱贫攻坚战的重要内生性力量。但在实践中,受农村集体经济组织市场主体地位不明确、承担市场经营风险能力弱及农民专业合作社总体规模偏小、脱贫带动力不强等因素影响,两类主体的扶贫作用都未能得到充分发挥。重庆市城口县是国家扶贫开发工作重点县,在近年来的脱贫攻坚中,一方面普遍性地成立了新型农村集体经济组织,作为承接相关政府部门扶贫资源、开展村集体资产运营管理的平台;另一方面通过平等协商将村集体经济组织承接的扶贫资源以入股方式投入当地运行规范、实力较强的农民专业合作社,以获取相对稳定的分红收益,并优先用于增加贫困户收入。该模式既为村“两委”参与市场活动和承接政府扶贫资源提供了有效载体,又较好地保证了农民专业合作社等市场主体的经营自主权,有利于构建激励兼容、多方共赢的长效扶贫机制,是有镜鉴价值的扶贫模式创新。     

RETURNS TO DEBT AND EQUITY IN FARM PRODUCER ORGANIZATIONS

While the capital structure irrelevance proposition is the point of departure in corporate finance, it is unknown if debt‐or‐equity decisions matter to farm producer organizations. To inform decisions of capital acquisition, a panel study is conducted to estimate the relationships of different types of debt (current, long‐term) and equity (allocated, unallocated) to the financial performance of 707 farm producer organizations in the United States during the 2005–2011 period. Using 3,120 observations, the panel analysis indicates net sales in period t is increased by $1.97, $9.59, and $4.01 with an addition of $1 in current debt, allocated equity, or unallocated equity in period t_‐1. Furthermore, the magnitude of the positive relationship of an additional dollar of allocated (unallocated) equity to net income is estimated at $0.32 ($0.14). We thus reject the notion managers and directors of farm producer organizations should decide to use debt or equity with a coin toss.