中国棉花种植成本收益的演变

棉花是国家重要战略储备物资,历年棉花的播种面积、产量及价格,对棉花市场造成巨大影响,也影响着棉花产业的健康发展。研究棉花种植成本的变动,直接关系到棉农的经济收益。为对我国棉花种植收益的演变进行探析,文章基于1990~2013年中国棉花种植成本收益数据,运用趋势分析与比较分析法,对我国棉花种植成本收益的变化趋势进行研究。研究发现:(1)我国棉花种植成本由1990年265.63元/667m~2,增加到2013年2 177.5元/667m~2,增加了1 911.87元/667m~2,增长了7.2倍,年均增长率9.58%;(2)成本利润率由1990年的最大值102.87%,下降到2013年-9.87%的最低值,未来提高棉花成本利润率压力较大;(3)棉花出售价格变量与棉花种植的长期平均成本变量对棉花成本利润率影响显著,未来我国棉花种植是否能够获利,价格将成为关键影响因素。研究结论:(1)我国棉花种植成本收益正处于"高投入,低产出",规模报酬递减阶段;(2)棉花出售价格变量与棉花种植的长期平均成本变量,是影响我国棉花成本利润率关键变量,且棉花出售价格变量的影响更显著。研究建议:(1)完善我国棉花价格市场形成机制,避免棉花市场价格出现剧烈波动;(2)通过优化棉花生产环节,降低棉花生产成本;(3)贯彻落实国家生产补贴政策,使补贴资金及时、足额发放到户。     

电子审计体系研究

国家十二五规划纲要提出建设和完善电子审计体系。本文通过对电子审计体系的研究,提出了电子审计体系的顶层设计、总体规划和效能目标三个特性,以及电子审计体系在国家电子政务体系中的地位和作用;提出了审计业务信息化、审计管理数字化、电子审计标准化和审计队伍信息化的电子审计体系框架;提出了电子审计体系的功能演进,包括从重点查处违纪违规问题到重点促进公共财政管理规范的转变、从重点关注财政财务收支审计到重点关注国家经济安全审计评价的转变,从传统审计方式到现代审计方式的转变。     

BUILDING AND EVOLVING DATA WAREHOUSING AND BUSINESS INTELLIGENCE ARTEFACTS: THE CASE OF SYSCO

This paper investigates use of data warehouse and business intelligence capabilities to integrate with customers in the supply chain and improve insights into customer sales. By making internal data warehouse sales information available to customers, additional value to those customers is created, eliminating asymmetries of information in the supply chain. In addition, the evolution of data warehousing into business intelligence is investigated, expanding sales information to include marketing associate performance analysis generated for internal use. Further, a methodology that was used for building a business intelligence system is also examined. Finally, what appears to be a business‐intelligence‐driven focus on enterprise resource planning systems is analyzed. These issues are illustrated using real‐world data warehousing and business intelligence artefacts developed at SYSCO. Copyright © 2012 John Wiley & Sons, Ltd.     

浙江省出口贸易结构演进的实证分析

"浙江现象"启发了人们对浙江省外贸"奇迹"的思考.浙江省外贸"奇迹"主要体现在数量效应和结构效应两方面.而后者往往容易被忽略.本文着重考察的是浙江省出口贸易的结构效应,从出口贸易的主体结构、商品结构、市场结构和出口方式结构等方面对浙江省出口结构变化进行实证分析,以期为优化出口贸易结构,转变外贸增长方式提供客观的依据和有益的思维.     

时空协同视角下的义乌中国小商品城演进历程分析

集贸式市场组织是一项极具“中国特色”的诱发性制度创新,是以某个固定场所为集聚地,以众多企业和个体商户为经营主体所形成的共享式交易平台。近年来,我国集贸式市场的组织形态及其功能都发生了重大变化,出现了与博览会、连锁经营、电子商务等现代流通业态相融合的趋势。在一个充分竞争的市场环境中,市场组织演进的结果体现出经济效率导向的要求。交易者将随着市场环境的变化,调整交易时间配置和空间分布的组合,以求达到交易成本最小化。本文以义乌中国小商品城为实证对象,以时间配置和空间分布为分析维度,运用交易费用经济学的理论方法,研究我国集贸式市场组织演进的动态过程。     

政府参与农民合作经济组织发展的职能演变

农民合作经济组织与政府之间的关系对合作组织的发展有着至关重要的影响。政府参与是我国农民合作经济组织发展的必要条件,政府应依照农民合作经济组织发展的初期、成长期、成熟期三个阶段的特性来对自己的职能进行动态定位,以哺育、扶持、守夜人身份执行政府职能。     

The evolution of tourist arts

Tourist arts with ethnic content are at the nexus of changing tourism, ethnicity and art in the modern world. This paper explores the range of varieties of tourist arts, the dynamics of change between various types of artifacts, and the interaction between tourist arts and notions of ethnic self-perception. The analogy between language and art is pursued to illuminate the nature of the various communication codes embodied in tourist and ethnic arts. The paper concludes by stressing that tourist arts are not an end-point, but one possibility within the fluid relationships between material symbols, outsiders' demand, and the defense and reformulation of ethnicity. It also concludes that the evolution of ethnic awareness, combined with increased education and travel opportunities, is bringing a uniformity of attitudes towards tourism, material heritage, and museums among the middle classes of all nations. Thus minority ethnic symbols have become the manipulated “totems” of touristic identity.     

Exploring the core factors of online purchase decisions by building an E-Commerce network evolution model

With the continuous development of the Internet and information technology, online shopping has become a popular purchase mode. The in-depth analysis of consumer decision-making in online shopping is an important issue. Our purpose is to study how the factors of the shopping web pages corporately affect online purchase decisions and determine which are the core factors that affect consumer purchase decisions. We screen the influencing factors on the shopping webpage and deploy e-commerce network evolution based on various weight combinations of these factors to generate sales distributions of online products. By comparing these simulated sales distributions to the real data, the optimal weight of each factor is obtained. The results show that sales volume and the number of high-quality negative comments are the most important factors influencing consumers' decision-making, the number of comments and the number of comments with pictures are relatively minor factors, store type and video presentation of the products have the least impact. The optimal simulated sales distribution is very close to the real case and verifies that the introduced network evolution technology is applicable. The proposed model can be used as a uniform evaluation platform for correlational study, which is an important link in the purchase research chain.     

两权分离与公司治理的演进——英美经验与我国实践

公司治理的演进过程也是所有权和控制权以及经营权分离的过程。通过对英美国家公司发展不同时期两权分离的历史考察,发现两权分离与公司治理演进之间存在依存关系：两权分离依次经历了所有权和经营权分离、所有权和控制权分离、控制权和经营权分离和同股不同权等阶段,不同形式的两权分离带来不同的公司治理问题,从而产生相应的治理手段,推动着公司治理的演进。通过对中国企业改革和发展过程的历史回顾也证明了两权分离与公司治理之间存在共同演进关系。针对研究发现,最后提出了我国公司治理改革的方向性建议。