"美国梦" 的悲剧——《了不起的盖茨比》和《推销员之死》比较

通过比较阿瑟·米勒的作品《推销员之死》和菲茨杰拉德的《了不起的盖茨比》,对美国梦形成的政治、经济和社会的因素及美国梦造成的悲剧进行分析,我们可以认识到美国20世纪30年代的社会特点和社会环境给人的精神带来的影响,从而启迪人们对人生价值、人类命运和社会前途予以关注与思索,以期使人类走向完善境界.     

民主政治与社会和谐

社会和谐问题的关键,是搞好以民主法治为中心的国家治理。中国的制度变迁是经济和社会层面的变迁,是自上而下推动的改革型的变迁,在由权力集中到权力分散的制度转型过程中,稳中求进是中国实现社会和谐的经验总结,制度的设计不宜过于完美。民主政治是社会和谐的前提和归宿,是执政合法性的来源,没有民主政治就没有和谐社会。     

社会审计质量、国家审计监督与国企资产保值增值

在委托代理理论和协同理论框架下,选取2007—2017年中国A股国有上市公司为研究样本,实证检验社会审计质量对国企资产保值增值的影响以及社会审计与国家审计影响国企资产保值增值的替代效应。研究发现：高质量的社会审计有利于促进国企资产保值增值;社会审计与国家审计在促进国企资产保值增值中发挥了替代效应,而且这种替代效应主要体现在高质量的社会审计可以有效缓解国家审计扩大监督范围广度、提高目标实现深度与加强“监”的力度等方面的压力,但不会影响国家审计“督”的力度。研究结论对于国家审计机关合理利用社会审计资源、构建协同高效的审计监督体系、实现国企审计全覆盖、促进国企资产保值增值具有启示意义。     

考虑社会责任的异质有限理性制造商产量博弈均衡复杂动力学分析

通过考虑消费者剩余,企业利润中引入承担社会责任参数,建立了具有异质性有限理性的古诺寡头博弈竞争模型,分析利润相关参数对系统博弈均衡稳定性的影响,并进行了数值模拟。研究表明单方有限理性系统比双方有限理性系统稳定。产品成本超过一定阈值应避免产量竞争,可以通过承担社会责任,提升产品价格来增加利润,但当企业承担社会责任增加时,系统稳定性降低。此时降低调整产量的速度,观察竞争对手产量调整速度,避免系统进入混沌状态,失去最优产量优势。     

社会工作在基层治理专业化中的角色与功能

近年来,我国对居民社区建设的重视度不断提升,社区公共服务团队也在不断壮大,在国家政策的实施以及广大社区管理中,社区管理机构发挥着十分关键的作用。随着城乡居民生活水平的不断提升,传统的管理模式与基层治理手段已经落后,难以满足社区发展与民众生活的多元化以及专业化需求,因此,在社区治理中,融入专业性社会工作已经成为大势所趋。论文结合社会工作参与乡村振兴建设战略所进行的一系列工作,探究社会工作在基层治理专业化道路上扮演的角色,指出社会工作在基层治理专业化中的功能,阐明当前社区治理中的问题,探索促进基层社区治理可持续发展的道路。     

数字技术对老年人反向社会化的影响探讨

通过查阅文献,论文梳理有关当代老年人数字融入的相关理论,对老年人使用数字技术进行反向社会化的现状、影响因素和解决对策进行探讨。研究发现老年人学习使用数字技术已经成为这个时代的必然趋势。但是受制于老年人的学习能力、心理差异、数字技术的使用门槛,老年人在数字时代的反向社会化并不是一帆风顺。因此,论文从个体、社会、家庭等多元层面出发,对老年人学习数字技术提出参考意见,以期构建数字文明社会。     

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.     

Mongolian nomadic culture and ecological culture: On the ecological reconstruction in the agro-pastoral mosaic zone in Northern China

After analyzing the grassland environmental characteristics and nomads vs. agrarian land use styles and their ecological and environmental influences in the arid and semiarid agro-pastoral mosaic zone in northern China, it was concluded that Mongolian nomadic culture is more close to the basic principles of the ecological culture in the modern sense. Mongolian nomadic culture has advantages over agrarian culture in ecology and environmental care, sustainable utilization of grasslands, and in sustainable human social economic development in the region. Generally speaking nomadic culture prevents desertification; whereas, agrarian culture facilitates desertification. Confliction between nomadic protection and agrarian destruction of grassland ecosystem is essentially focused on the problem of regional and even global ecological safety. Obviously, protection of ecological safety should be given priority because human social and economic existence, as well as development depend on and are decided by the vulnerable ecological safety in the arid and semiarid areas. Therefore expansion of cropping into the fragile ecosystem of arid lands was unfortunate. The long term sustainable management of these grassland ecosystems could benefit from reversal of policies that are exacerbating the problems of land degradation, and from the adoption of land use practices that have been successfully applied for centuries by Mongolian herders. Protection of grasslands and nomadic culture is far more important or even vital to the subsistence and sustainability of human and all other beings, compared to the protection of agrarian lifestyle and land cultivation. Protection of ecologic safety is protecting the premise and fundamental bases of economic and social development in the area. It is important to derive the rational elements of nomadic culture in construction of ecological culture, and in the ecological reconstruction in northern China. Based on analyzing and reasoning in line with the quintessence of nomadic culture summarized, some proposals on ecological reconstruction in the area are presented.     

Evaluating Projects and Assessing Sustainable Development in Imperfect Economies

We are interested in three related questions:(1) How should accounting prices be estimated?(2) How should we evaluate policy change in animperfect economy? (3) How can we check whetherintergenerational well-being will be sustainedalong a projected economic programme? We do notpresume that the economy is convex, nor do weassume that the government optimizes on behalfof its citizens. We show that the same set ofaccounting prices should be used both forpolicy evaluation and for assessing whether ornot intergenerational welfare along a giveneconomic path will be sustained. We also showthat a comprehensive measure of wealth,computed in terms of the accounting prices, canbe used as an index for problems (2) and (3)above. The remainder of the paper is concernedwith rules for estimating the accounting pricesof several specific environmental naturalresources, transacted in a few well knowneconomic institutions.