电商扶贫背景下贫困主体获得感影响因素研究

本文基于电商扶贫案例,通过数理模型阐述影响贫困主体获得感的因素及其作用机理。本研究认为,电商扶贫不仅要对接或搭建电商平台,还需要重视产品、政策和服务的共同作用。电子商务为贫困地区打开了通向外部市场的信息渠道,贫困地区在外部需求的促进下实现了快速发展和产业集聚,是技术、商业模式和政策交替升级的结果。因此,电商扶贫政策要基于市场,服务体系建设应重视服务型产品的引入,电商平台需符合本地农业产业特征。     

混合所有制改革是否有助于缓解人力资本配置扭曲

将人力资本在所有制企业间的配置扭曲（错配）理解为技术配置扭曲和规模配置扭曲两个方面，基于1998—2013年中国工业企业数据库的相关数据，探讨国有企业混合所有制改革影响人力资本配置扭曲的内生机理，结果表明：混合所有制改革鼓励非国有资本通过参股、控股和并购等方式参与到国有企业的生产决策中，这有助于完善国有企业的公司治理结构和利润分配机制，进一步缓解人力资本的技术配置扭曲和规模配置扭曲程度；相对于非行政垄断行业，行政垄断行业中国有企业混合所有制改革对于人力资本配置扭曲的缓解作用较小。     

浅析新形势下财务管理对石油化工产业的作用

石油化工产业相较于其他的行业具有较大的发展规模,并且具有很强的经济实力。在开展日常管理工作中,相关事务较为繁杂,尤其是企业管理层具有较为复杂的结构,经营的主要业务为国家原油及与化工有关的产品,因此,其经营活动有着较高的风险。在这样的情况下,石油化工企业为了自身的可持续发展,应该确保财务管理工作与自身发展趋势相符合。     

企业财务管理中的业财融合问题分析

近年来,随着我国各领域的快速发展,企业的数量持续增多,各企业扩大了发展规模,承受着巨大的竞争压力。通过业财融合问题的分析,发现企业财务管理对企业的经济发展有直接的影响性。对此,需要提高重视度,优化管理理念,创新管理模式,及时地发现业财融合所存在的问题,采取科学合理的措施进行有效解决,确保企业财务管理工作的稳定发展。     

The influence of user-supplier relationship on innovation dynamics of Oil & Gas industry

ABSTRACT

This paper analyses the role of user-supplier relationships in the innovation dynamics of the Oil and Gas (O&G) industry, from an analysis supported by R&D and patent application data. This paper points to some recent interesting phenomena in the O&G sector, such as: (i) the remarkable advancement of two Chinese oil companies; (ii) the significant growth in O&G companies’ technological engagement in exploration and production (E&P) from the 2000s; (iii) the non-negligible increase in the application of O&G companies’ patents for renewable energy. Moreover, by working with the oil and gas chain complete, we show that the performance of the companies oil and gas equipment and services industry (O&GES) is restricted to the upstream activities. Finally, we bring up some arguments that have as objective relativise the typology of R&D intensity adopted by OECD.     

四川省水稻产投特征变迁及技术进步对单产的影响

[目的]了解四川水稻产投特征和技术进步对单产的影响,促进水稻可持续生产。[方法]分析了改革开放以来四川省水稻产投特征和技术特征变动,并基于索洛余值法测算了1980~2015年四川省科技进步对水稻单产的贡献情况。[结果](1)全省水稻单产水平及物质与服务费用投入均呈现波动增长趋势,人工投入逐年递减,但人工成本在生产成本中的比重较大;(2)四川省水稻品种选育、栽培管理技术、推广技术、稻作经营方式和农业政策不断变迁,更适应当前以普通家庭生产和新型经营主体共同发展的局面对技术的需求;(3)整体来看,近36年技术进步对四川省水稻单产水平提高的贡献率较低,生产经营较为粗放;(4)分时期看,2005年前,技术进步对全省水稻单产水平提高的贡献率较高,但之后尤其是近5年,技术进步并未对水稻单产水平提高产生影响,要素投入是水稻单产水平提升的主要因素。[结论]提出了加强科技研发及投入水平、"一主多元"联合推广、生产管理技术培训和丘区节本增效生产的政策建议。     

FDI与我国高技术产业技术创新关系研究——基于2005-2014年省际面板数据

改革开放以来，中国大量吸引外商直接投资，期望以此提升国内的技术创新能力。然而，在当前的背景下，我国期望通过FDI提高技术创新能力的目标是否已经实现？我国各地区高新技术产业究竟需不需要外资？等问题值得我们深入研究。实证结果表明：FDI对我国东部地区高技术产业的影响为正，对其他地区影响为负。因此，应当根据我国各地区高技术产业发展水平，实施差异化引资策略，加强知识积累、人力资本建设，为高技术产业的发展提供基础。     

The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance

ABSTRACT

This study responds to recent calls in the literature to examine fraud using detailed case studies, extending knowledge beyond individual incentives and capital market reactions towards a more contextualized understanding of the concept. We use an institutional logics perspective to challenge existing assumptions about a universally valid meaning of compliance, fraud, and faithful representation. Presenting the case of the Swedish bank HQ, we show how the interpretation of the accounting standard for option measurement varies across different enforcement bodies because the meaning of compliance is socially negotiated across the institutional logics of markets, financial regulation, and law. The independent decision-making of the different enforcement bodies leads to a systematic variation in the interpretation of principles-based accounting standards without ultimate coordination. To define consistent boundaries of compliance across institutional logics, and thus, to distinguish between fraud and allowable managerial discretion becomes problematic. Faithful representation, in turn, cannot be understood as financial statements reflecting a correct value or as financial statements being prepared in accordance with acceptable practice, as suggested in the earlier literature. Instead, faithful representation itself becomes a contextually bound concept, which can only be defined within an institutional logic.     

Can Poverty be Alleviated in China?

The 2000s witnessed the third poverty alleviation wave in China. Compared with its predecessors, the third wave distinguished itself by new interventions and redefined standards for the National Poor Counties. This paper evaluates the effectiveness of the new program using a data set consisting of 1,411 of China's western and central counties from 2000 to 2010. It combines the propensity score matching method with the difference‐in‐differences approach, which helps to avoid selection bias and track the policy impact on variables of interest at each time point. It is found that the non‐western local governments tended to manipulate data on income and output growth to maintain the special transfer payments disbursed exclusively to the National Poor Counties. It is also shown that the program failed to improve the infrastructure and sanitary conditions in general.     

江苏茶叶生产成本、规模及问题分析

对茶叶生产问题的研究有利于茶叶产业的发展与转型升级,通过运用2008—2017年间茶叶生产相关统计数据,论文以生产成本和生产规模为切入点,详细阐明江苏苏南和苏北地区的茶叶生产成本和规模的差异,深入剖析江苏茶叶生产中所出现的宏观问题,并据此提出对策与建议:加大扶持力度、培育龙头企业、提升茶农专业知识水平和开发茶文化旅游,以此助推乡村振兴政策的进一步实施和茶产业发展再上新台阶。