构筑新发展格局之理论基础、内在逻辑和实践路径

构筑新发展格局以马克思主义发展观、矛盾观和实践观为理论基础,是中国经济社会发展的顶层设计。其内在遵循资本循环和社会再生产的逻辑规律,应对深刻复杂的国内外环境执政规律,实现中华民族伟大复兴的社会发展规律。构筑新发展格局主要应以紧紧围绕扩大国内需求为战略主攻点,牢牢把握深化供给侧结构性改革为战略结合点,着重打造产业链供应链价值链创新链新高地为战略着力点,加紧强攻高新科技创新为战略制高点,坚定培育国际合作与竞争新优势为战略支撑点。     

互联网+背景下突破式服务创新价值共创实现机制与策略研究

在互联网+背景下，服务型企业创新呈现出新的特征，作为一种新的创新类型，突破式服务创新近年来吸引了越来越多学术界与产业界人士的关注。在看似简单的突破式服务创新过程背后，蕴含着服务创新能力与理念以及难以模仿的价值共创能力，但其价值共创过程仍然是一个“黑箱”。结合服务主导逻辑以及价值共创理论，剖析了突破式服务创新价值创造过程，并构建了高效的突破式服务创新价值共创实现机制，为服务型企业实施突破式服务创新战略提供了对策建议。     

End-User Contribution to Logistics Value Co-Creation: A Series of Exploratory Studies

ABSTRACT

Recently, retailers have been investing in technology-based platforms such as mobile applications to involve more of their customers in logistical value co-creation activities. Therefore, it would be important to guide these efforts by providing the retailers with a list of various consumer logistics value co-creation activities and help them better organize their technological investments by categorizing these functions. The objective of this study is to explore the logistics activities through which the end users can contribute to co-creation of value based on the notions of Service-Dominant Logic. A series of 4 exploratory survey studies revealed 10 end-user logistics functions and important implications for practice.     

Interpreting foresight process impacts: Steps towards the development of a framework conceptualising the dynamics of ‘foresight systems’

Foresight programmes are usually evaluated in terms of the achievement of initial objectives and the scale and nature of direct, anticipated impacts, notwithstanding the difficulty of measuring such impacts. However, indirect and/or unanticipated impacts that fall outside the scope of specific programme goals and objectives have also been reported. These are mainly impacts associated with the foresight process itself, i.e. with the way in which foresight exercises are designed and implemented. These impacts typically fall in areas such as:

• Knowledge creation, diffusion and absorption;

• Social capital and networking;

• The evolution of strategies to cope with or escape from the negative consequences of a ‘risk society’.

The diversity of the above areas suggests that foresight process impacts should be interpreted through the lenses of epistemology, sociology, political science, management science and organisational theory. In parallel, given that developments in the above spheres are strongly associated with the evolution of ‘participatory knowledge societies’, this paper presents an interpretation of foresight process impacts within a conceptual framework that attempts to characterise such societies.

Additionally, such an interpretation is conceived as a step towards the development of a conceptual framework aimed at understanding the dynamics of ‘foresight systems’. This framework should be capable of explaining the interdependencies and inter-relationships between system elements such as actors, processes, inputs, outputs and impacts, as well as the interaction of the system with the broader socio-technological-economic-political environment.

The overall aim of the paper is to develop an impact assessment framework for foresight exercises that assesses the degree to which they promote the development of ’participatory knowledge societies’.

The paper is based primarily on research carried out during the preparation of a PhD thesis entitled “Assessing the contribution of Foresight to a more participatory knowledge society”. The research mainly involved a literature review of available documentation on past and present foresight programmes and their results.     

审计机制演变的逻辑与历史：纯鉴证机制、准鉴证机制和纯保险机制

本文将审计机制的演进分为三个阶段,即纯鉴证机制时期、准鉴证机制时期和纯保险机制时期。在纯鉴证机制时期,审计价值只有鉴证价值;在准鉴证机制时期,审计价值既有鉴证价值又有保险价值,即审计二部价值;在纯保险机制时期,审计价值只有保险价值。根据这一分类,美国现行的审计机制可视为准鉴证机制;中国现行的审计机制是处于从纯鉴证机制向准鉴证机制转化的过渡阶段。     

基于区域集聚的集群供应链系统形成机理及其竞争优势研究

首先分析了集群供应链系统形成的机理及其特点,然后从结构、行为、绩效等方面对集群供应链系统竞争优势进行了分析,并从区位选择、产业定位、文化培育、网络构建和政府功能等方面提出了发展集群供应链系统的相应对策。     

管理会计理论框架及其要素的构建

本文围绕管理会计理论框架的基本问题,探讨了管理会计理论框架研究的起点以及管理会计理论框架的构成要素及其内在逻辑关系等问题,发现了管理会计理论框架具有整体性,联系性,逻辑性,层次性,动态性等基本特征。并提出应以管理会计目作为管理会计理论框架的研究起点,在此基础上构建出管理会计理论框架及组成要素。     

International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education

This research considers the organisational legitimacy of the International Accounting Education Standards Board (IAESB), and whether it is perceived or accepted as the appropriate standard setter for professional accountancy education across the globe. We define the organisational field in which the IAESB operates to influence education practice, and frame the research through the lens of both strategic and institutional traditions of organisational legitimacy. In this context, we examine the extent to which 21 selected professional accountancy bodies, operating in diverse jurisdictions across the globe, disclose compliance with IAESB pronouncements. Our results show that disclosed compliance does not always indicate conformity of practice amongst the professional bodies which have obligated themselves to comply with International Education Standards (IES). We discuss reasons for this varied immunity to IES practice and the impact this has on the IAESB achieving its self-declared objective of developing and influencing globally acceptable and implementable standards for professional accountancy education. This research should be useful to professional accountancy educationalists, and to the IAESB in pursuit of its objective.     

验证高阶伪随机序列正确的一种方法

本文给出了一种验证高阶伪随机序列正确性的一种方法。利用该方法,只需测出整个序列中某一段的码元,即可识别出序列是否正确。     

外资引进战略与中国银行业改革：效率与稳定的权衡

中国金融业的开放更多地具有外生性质,这意味着银行业引进外国资本将面临更大的金融风险;中国银行业改革偏好于外国资本,在客观上导致了政府某些部门或某些地方政府与外资“合谋”瓜分政府长期垄断银行业而形成的特殊利益,而这些利益本应属于中国社会公众;理论研究与实践分析均表明,引入外资尽管可能会提高银行业的微观效率,但这在一定程度上是以损害宏观经济稳定为代价的。中国银行业引进外资必须注意效率与稳定的权衡。谨慎、适度地引进外资是我们当前的合理选择。