高质量发展背景下的高校预算管理研究

当前，中国经济已由高速增长阶段转向高质量发展阶段。为助推高校内涵式高质量发展，探讨高质量财务预算管理供给具有十分重要的意义。本文站在大学治理视角，面对经济高质量发展背景下高校资金供给、管理和监督三个层面的财权预算管理共同治理诉求，针对当前高校预算管理的现状与问题进行研究。最后，本文提出了高校在经济高质量发展阶段下预算管理供给应采取的措施，即不忘预算初心，谋求预算资金配置合理规范；建立健全预算管理体制，压实主体责任勇担当；牢记绩效使命，全面实施预算绩效管理等。     

博物馆类建筑工程费用估算研究

如何将建设资金控制在批复限额内,防止“三超”现象的出现,是博物馆类建筑投资估算编制的难点。分析博物馆类建筑的设计特点,梳理博物馆类建筑工程费用估算编制中的应注意的问题,总结出其不同于一般公共建筑工程费用构成的特点,旨在为博物馆类建筑工程费用估算的编制提供借鉴。     

Indirect taxation with shadow cost of public funds in mixed oligopoly

We adopt a mixed oligopoly model, where a state-owned welfare-maximizing public firm competes with a profit-maximizing private firm, to compare the welfare effects of the specific and ad valorem tax in the presence of the shadow cost of public funds. Following the assumption of most previous literature that total output is constant under specific and ad valorem taxation, we find that, when the shadow cost of public funds exists, the tax policy must be adjusted according to the privatization level of the public firm; if the privatization level is low (medium, high), the government needs to adopt ad valorem (specific, ad valorem) tax. Moreover, the private firm will earn a higher (lower) profit under ad valorem tax than under specific tax, if the public firm is not fully privatized and the shadow cost of public funds is high (low).     

新零售下社区生鲜配送模式的综合评价

新零售模式下社区生鲜“最后500m”的冲刺已成为生鲜农产品快速配送的关键问题。基于目前已有的配送模式:“社区+便利店”模式、第三方配送以及众包模式,通过层次分析法从服务水平、配送成本、客户体验三个方面对三种配送模式进行量化分析,得出每种配送模式在各层次的权重。研究结果表明配送中降低配送成本是关键,减少货物赔损率、提高客户满意度才能实现有效率的配送。     

区块链技术在物流领域应用研究综述

首先介绍了区块链的相关知识,结合区块链技术在支付保障、信息安全与回溯、数据整合等方面的技术优势,对区块链技术在跨境电商、供应链、智慧物流三方面的应用现状进行了分析与总结。     

Time-consistent mean–variance asset-liability management in a regime-switching jump-diffusion market

Financial Markets and Portfolio Management - This paper investigates the time-consistent optimal control of a mean–variance asset-liability management problem in a regime-switching...     

Structural holes and hedge fund return comovement: evidence from network-connected stock hedge funds in China

Using data from a new hedge fund database, we examine the impact of social networks on the return comovement of stock hedge funds in China. We use structural holes in the college alumni networks of managers to measure the managers’ social network positions. We perform an empirical analysis on a sample of 3,012 hedge fund products in China from 2010 to 2017. We find that greater structural holes are associated with higher return comovement. The positive impact of the structural holes on return comovement is not affected by market cycles, a manager's major in college, or his or her abilities.     

中国粮食仓储的历史与展望

粮食仓储作为中国历史发展中的重要载体,对于社会的繁荣、稳定和发展具有重要意义。本文主要论述了中国古代和现代粮食仓储的发展历史及其价值,并对粮食仓储未来的发展进行展望。