影响人民币实际汇率长期趋势的因素研究

本文对人民币实际汇率的长期变动趋势进行了实证研究。通过协整模型构建了实际汇率与劳动生产率、政府消费和贸易条件之间长期的均衡关系，并通过误差修正模型考察了实际汇率短期内的动态调整过程。结果表明，无论在短期还是长期，生产率的变动对人民币实际汇率的变动都起着最重要的作用，但是对实际汇率的变动方向与巴一萨效应预测的相反。这可能是因为中国的经济发展阶段不适用其假设，劳动力的无限供给、政府消费和贸易条件等其他因素亦影响着人民币实际汇率的变动趋势，说明即使是在长期内，巴一萨效应的假设也不能成立。政府能够通过财政支出来影响实际汇率短期波动和长期变动趋势，从而影响我国产品在国际上的价格竞争优势。     

技术变革与经济学研究的理论创新

以大机器为代表的工具技术变革和由此而诞生的现代工业经济体系,以及建立在工业及后工业时代基础之上的传统经济学理论,已经无法适应建立在数字技术、基因技术变革基础之上的新经济发展的实践。在传统经济学理论基础之上,构筑与新经济时代相适应的经济学理论体系,实现经济学研究的理论创新,是当代经济学人的重要历史使命。     

IMF新决议的突破：双边汇率监督范围之厘定

明确地划定双边汇率监督覆盖的范围是IMF新决议的重大突破。新决议以外部稳定作为统领原则和核心，借助临近原则将对外部稳定具有直接和重要影响的会员国政策纳入汇率监督的范围。新决议还对国内政策、国内稳定与外部稳定的关系做了廓清，认为国内政策通过促进国内稳定来促进外部稳定，同时对经济增长与外部稳定的关系进行了明确。新决议对我国具有重要影响，我国应重视但不应不适当地放大新决议的影响，最重要的是利用新决议的特点和有利规定为人民币汇率主动、可控和渐进性改革保驾护航。     

新儒商思想对商业行为的影响

新儒商思想作为一种商业思想并在现阶段条件下提出，具有鲜明的时代特征和重要的现实意义。从我国古代、近代、现代的部分商业思想理论入手，结合儒学的有关发展史，对新儒商思想作一简单的论述。．长期以来儒学作为封建统治的工具，在政策上表现为重农抑商，然而这并不足以说明儒学在根本上是否认商业行为的，从某种意义上说，可作为一种哲学能够有效地指导、规范我们目前的商业经济行为。     

“新要素”资产会计核算初探

"新要素"资产是现代经济学通过对生产要素不断扩展内涵,赋予技术、教育、管理、信息等生产要素的"新"的含义。体现在企业会计核算中,分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。会计作为一门方法论的科学,应该以其技术属性不断地适应和服务于经济社会发展的需要。试图通过对知识经济带给企业的"新要素"资产的分类剖析,初步探讨对其进行会计确认、计量和核算的方法。     

新会计准则的四大改进

中国新会计准则体系已于2006年2月15日正式发布,并于2007年1月1日起在上市公司率先实施。通过对新会计准则与原会计准则的比较,把握新会计准则的变化,对于贯彻实施新会计准则体系、提高上市公司质量、促进资本市场和谐稳定发展具有重要意义。本文认为新会计准则的四大改进为:会计目标定位于“受托责任观”与“决策有用观”的融合、会计信息质量强调相关性与重要性原则、会计要素的确认与计量国际趋同、财务报告体系更趋有用性。     

知识经济下财务会计体系面临的挑战及发展趋势

知识经济对现行财务会计理论、准则和方法提出新的挑战，同时激化了财务会计的固有矛盾。因此，未来财务会计体系有着这样的发展趋势：未来财务会计模式仍将继承传统模式中经实践检验而沉淀下来的方法与程序；未来会计收益观将有向经济学收益概念靠拢的趋势；未来会计确认的基础将是应计制与现金流动制的融合；未来会计计量模式将是多种计量属性和计量尺度结合方式并存；未来财务呈报将呈现多种计量报告形式的趋势。     

Conflict management and innovation performance: An integrated contingency perspective

In recent years, many of the basic assumptions underlying organizational conflict research have changed, drawing into question the validity of some previous research findings. Operating from the perspective that conflict is complex, multidimensional, and context specific, this research takes a fresh look at key conflict antecedents, mediators, and consequences in the context of the innovation process. The study investigates the relationships among five behavioral conflict-handling strategies, destructive and constructive conflict, and innovation performance as perceived by 290 R & D and marketing department managers. Empirical results both support and question some of the previous findings in conflict research. The results indicate that integrating, accommodating, compromising, forcing, and avoiding conflict-handling strategies can have different impacts on constructive and destructive conflict in an innovation context. Kelly Hewett (kelly_hewett@moore.sc.edu) is in the Department of Marketing at the Moore School of Business, University of South Carolina. Her research focuses on the management of relationships between buyers and sellers, as well as between headquarters and foreign subsidiaries in managing the marketing function globally. Her research has been published in theJournal of Marketing, the Journal of the Academy of Marketing Science, and theJournal of International Business Studies, among others. R. Bruce Money (moneyb@byu.edu) is the Donald Staheli Fellow and an associate professor of marketing and international business in the Marriott School of Management, Brigham Young University. His articles have been published in journals such as theJournal of Marketing, theJournal of the Academy of Marketing Science, theJournal of International Business Studies, andSloan Management Review. His research interests include the international aspects of national culture’s measurement and effects, business-to-business marketing, word-of-mouth promo-tion, services marketing, and negotiation. Subhash Sharma (sharma@moore.sc.edu) is the James F. Kane Professor of Business in the Moore School of Business, University of South Carolina. Professor Sharma’s research interests include marketing strategy, structural equation modeling, data mining, customer relationship management, e-commerce, the marketing-operations interface, and global marketing strategies. He has published numerous articles in these areas in leading academic journals such as theJournal of Marketing Research, theJournal of Marketing, Marketing Science, theJournal of Retailing, theJournal of Operations Management, theInternational Journal of Research in Marketing, andManagement Science. Professor Sharma has also authored two textbooks:Applied Multivariate Techniques (John Wiley, 1996) andScaling Procedures: Issues and Applications (with Richard G. Netemeyer and William O. Bearden, Sage, 2003). Professor Sharma was a member of the editorial boards of theJournal of Marketing Research and theJournal of Marketing and currently serves on the editorial review board of theJournal of Retailing.     

全球化时代上层建筑的新特点

全球化时代上层建筑的结构和功能发生了巨大变化并产生出许多新特点。这表现为全球性治理和超国家治理的趋势,国际社会和民族国家在政治影响上互动,非政府组织的大量生长,民主管理职能的增强以及与经济基础混合生长。     

差异化战略:《新周刊》新锐之道

现在的杂志界“同质化”现象泛滥,许多刊物从封面到内容都是低层次重复。整个中国杂志界由于受体制的限制和束缚,存在创新意识和原创精神的缺失,难觅成熟的商业操盘。《新周刊》作为新闻时事杂志的“异类”,充分运用差异化战略,步步为营,闯出了一片新天地。文章从专题、封面设计、受众定位、经营方法等方面阐述了《新周刊》的差异化战略。