论农村公共财政建设的制度环境与模式选择

公共品的层次性、成本补偿原理、均等化以及民主决策理论等是中国农村公共财政建设的一般理论基础。而农村经济制度、经济水平和结构、意识形态、民主水平等构成我国农村公共财政模式选择的现实制约条件。中国农村公共财政应是公共品供给体制上的分级财政、筹资体制上的向内倾斜型财政、决策体制上的民主型财政、管理体制上的法制型财政和反映农村社会经济变化的动态发展型财政。     

Application of logistic analysis to the history of physics

Recently, two analyses have tried to put technological progress in a larger context. One interpretation hypothesizes that technological progress is likely to continue at increasingly higher rates of change. Another interpretation, which includes data from the beginning of the universe to the present, suggests that the universe is approaching a transition point in a logistic development of complexity. This logistic development is similar to the way ideas or products diffuse in a population, i.e., the rate of discovery in a field of knowledge is proportional to the amount discovered and the amount to be discovered. To test a part of this hypothesis, a leading indicator field (fundamental physics) was identified and the events in the history of this field were analyzed. Twelve subfields were identified and grouped into six stages. Each stage seemed to demonstrate a logistic-like development. By analyzing both the median time of development and the characteristic time of development of these stages, the overall development of this one field was found to suggest logistic development. These data seem to indicate that development in fundamental physics is slowing down, with at least one subfield beyond string physics yet to be developed. The data tend to support the hypothesis that a knowledge field can develop logistically.     

信任、不信任与控制关系及其应用研究的现状与思考

信任、不信任与控制之间的关系及其应用,已成为当代众多社会科学学科研究信任问题的子焦点之一。我们依据近年国外有关文献的调研,认为：缺乏一个以当代众多社会科学领域重要的理论命题为基础的、统一的科学、严谨、结构合理的三者关系的分析框架,是当前深化和推进有关研究必须克服的一个障碍。     

论农业结构调整的生态基础

我国目前进行的新一轮农业结构调整，无论从形式、内容，还是手段、目标上都与以往有很大 的不同。从农业生产的本质特征出发，农业结构的调整应该在农业系统运作的规律范围内进行。在目前我国农业生态系统已经遭受破坏的状况下，农业结构调整的一项重大任务就是按照自然规律，重新整合农业生态系统，从而恢复系统内部被人为破坏的种种秩序。     

新中国七十年企业会计改革发展的演进逻辑与理论诠释

建国七十年来企业会计改革在社会主义建设中纵横捭阖,在改革开放中创新开拓,交织出中华民族伟大复兴棋局中的会计经纬。随着新中国七十载时代变迁和历史沉淀,企业会计改革发展持续释放出影响深远的力度、深度与温度,焕发出蓬勃的制度生命力与广泛的理论影响力。站在新的历史方位上,以马克思实践唯物主义为逻辑起点,以我国企业会计改革发展历程为研究基础,钩沉与梳理七十载企业会计改革发展演进脉络,探索与诠释七十载企业会计改革发展理论内涵,以期进一步丰富和发展中国特色企业会计理论与方法体系,推动企业会计改革发展更好地服务新时代经济社会进步。     

Adoption of professional management in Chinese family business: A multilevel analysis of impetuses and impediments

Building upon the market, institutional, and cultural perspectives, this paper identifies the major impetuses and impediments that affect the professionalization of Chinese family business at the environment, firm, and owner levels. Our integrative framework projects that whether a family business owner will adopt professional managers is largely determined by the relative strength of impetus factors and impediment factors. We then discuss the possible governance choices under different configuration of impetuses and impediments. This theoretical framework is expected to help set the momentum for further conceptual exploration and empirical study in this area.

公有制实现形式理论的两次重大历史性创新

中共十五大报告第一次系统阐述了社会主义公有制实现形式多样化理论,十六届三中全会第一次明确提出把股份制作为公有制的主要实现形式,从而在理论上和政策上第一次彻底实现了我国社会主义公有制实现形式的“两个根本转变”：公有制实现形式由“二元”模式转变为“多样化”模式,公有制主要实现形式由国有制转变为股份制。这是我党在社会主义公有制实现形式理论上成熟的重要标志,是对马克思主义所有制实现形式理论的继承、发展和重大创新。     

Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management

The objective of this paper is to provide theoretical and methodological suggestions to guide future research on the controversial topics of accountants' professional judgments and earnings management. Based on an evaluation of prior research, this paper provides four suggestions. First, it is suggested that a focus on the influence of personality variables is likely to provide sharper insights into judgments of individuals. Two relevant personality variables have been selected for this paper, namely, Construal of Self and Regulatory Focus Theory. Both Construal of Self and Regulatory Focus Theory have been, primarily in psychology literature, proven as valid and relevant for judgments, decisions and behavior. Second, prior literature conducted studies on earnings management and ethical issues to a large extent in the United States, often assuming that findings are generalizable and transferable to other countries. Given the importance of contextual factors and of gaining insights from global perspectives, the examination of nations with different contextual environments and particularly of countries in which ethical issues have not been rigorously examined, is suggested. Third, prior research has largely relied on simplistic unidimensional ethics measures that are unlikely to capture the complexity of accountants' professional judgments. It is suggested that a combination of a unidimensional measure and ‘Multidimensional Ethics Measure’ (MEM) provides richer insights into judgments. Fourth, this paper also suggests measuring “holier-than-thou” perception bias. “Holier-than-thou” perception bias means that individuals consider themselves as more ethical than their peers. This bias is important because it may foster an unethical organizational culture. Some of the suggestions included in this paper may provide useful guidance for future studies examining accountants' professional judgments and earnings management.     

宏观审慎政策理论基础解析

宏观审慎政策是在本次金融危机后由国际清算银行牵头,于2010年在G20国家峰会上通过的未来全球金融监管通行规则。现有中文文献多将目光聚焦在对宏观审慎政策的目标、工具与有效性的认识和解释上,本文则是从宏观审慎政策的理论基础出发,从不同的角度和侧面来描述刻画宏观审慎政策的目标和内容,厘清其完整脉络,为全面实施宏观审慎监管提供理论依据。     

航运市场准入制度理论基础分析

《航运法》出台在即,航运市场准入制度是航运法体系的重要组成部分。航运经济是市场经济,允许何种航运企业以及其他相关参与者进入航运市场首先要由市场来选择。当市场失灵时,政府便要制定一系列的政策进行宏观调控,立法是国家制定社会政策的主要方式之一。法律既是行使国家职能的主要依据,也是抑制公共失灵或政府失灵的主要措施。因此,构建科学、合理的航运市场准入制度,应当按照"市场选择—政策—调整—法律约束"这条理论脉络,综合经济学、社会学和法学理论等学科,从一个跨学科、多领域的视角来分析航运市场准入理论框架。