财务学实证研究的科学方法

财务学实证研究若存在问题,那么根本的原因在于研究中的科学方法未被彻底而有效地应用。"洋八股"在文献回顾时对研究框架的合理确定,在理论分析时对新颖命题的有效构建,在经验考察时对适当证据的充分收集,这些工作的开展使得一项实证研究既可以积累知识,又可以解决问题。显然,借鉴这一"查尔默斯"式的工作方法指南,财务学的科学研究将取得真正意义上的成绩和突破。     

国外非营利组织监督机制研究综述

非营利组织蓬勃兴起,在社会、政治和经济中发挥着重要作用,但是一系列财务丑闻却严重损害了非营利组织的公信力,因此应着力探索和构建非营利组织监督机制,以引导其健康快速发展。我国非营利组织发展起步较晚,关于非营利组织监督机制的理论研究尚不健全,实证研究尤其匮乏。通过对非营利组织的内部监督、信息披露以及外部监督这三个方面的国外文献进行综述发现,监督机制对改善非营利组织治理结构、提高组织绩效、维护行业公信力具有一定效果,这对我国非营利组织监督机制的建构具有一定借鉴意义。     

关于粮食生产效率的文献综述

粮食是关系国计民生的大问题。本文对现有文献中关于粮食生产效率的相关内容进行了综述,主要从粮食生产研究、粮食生产效率研究及粮食生产效率评价方法研究等三个方面进行归纳、分析和评述,最后指出了现有研究的不足之处。     

国内外社会责任会计信息披露研究

文章主要介绍了国内外社会责任会计信息披露概况、社会责任会计信息披露的主要内容和常见形式,并在此基础上对社会责任会计信息披露的发展作简单评述。     

中国股市政策市研究述评

文章对政策市的有关研究进行了归纳和梳理,将主要的研究概括为股市政策与政策市,政策市产生原因,不同属性政策的定性分析,政策市运行机制,政策市影响减弱分析,政策市退出市场等方面,揭示出政策市的最大问题是股市政策的行政化,政策市退出股市必须以增强投资者选择权为基础,而这需要经历一个漫长的过程。     

Economic and environmental impact of the CAP mid-term review on arable crop farming in South-western France

The issue addressed in this paper is whether implementation of the CAP MTR, (involving decoupled payments reduced by “modulations” and subject to cross-compliance measures) can be effective in improving the environmental impact of arable farming. The focus is on two French cross-compliance measures (compulsory buffer strips along rivers and crop diversity). A farm-level bio-economic model incorporating yield uncertainty is built and adjusted to represent two typical arable farms in the Southwest of France. The model also combines agro-environmental indicators. The results indicate that a simple decoupling of direct payments, without cross-compliance measures, has no impact on allocations between different crops. If cross-compliance measures are imposed, a small reduction in the cultivated area of irrigated crops is observed. The penalty levied (1% of the total subsidy paid) when farmers do not comply with the “buffer strips” requirement is sufficient for both farm-types. Decoupling and modulation result in a fall in the total gross margin of around 3%, principally because of the 5% modulation rate, while the “buffer strips” requirement leads to a further decrease of around 1%. Moreover, this requirement improves the environmental indicators at the farm level.     

产业生态系统理论及其应用研究

产业生态化是人类社会经济实现可持续发展的必然选择.产业生态系统理论研究备受国内外学者和业界高度重视,研究成果丰富;基于微观企业、中观经济园区和宏观跨区域三个层面的产业生态系统理论应用研究也在一定程度上取得了成功.文章为今后产业生态化理论及其应用研究指出了重点和方向.     

Assessment of the quality of pharmacoeconomic evaluation literature in China

Objective: To evaluate the quality of Chinese pharmacoeconomic-evaluation literature published between 2012–2014 retrieved from the Chinese National Knowledge Infrastructure (CNKI) in order to assess their adherence to recommendations of the Chinese Pharmacoeconomic Guidelines.

Methods: Identified literature was screened according to pre-specified criteria to access legibility for inclusion. Each included piece of literature was systematically compared against the recommendations proposed by the relevant Chinese guidelines.

Results: After culling, 259 studies were included in the comparative analysis. When compared to a previous study evaluating the quality of similar literature published between 1997–2007, the results showed improvements in certain technical aspects over the years. Particularly, an improvement was observed in more diverse evaluation methods being used, increased use of cost-utility analysis (2.43% in 2012–2014 vs 0.26% in 1997–2007) and use of discounting (45% in 2012–2014 vs 4.35% in 1997– 2007). In addition, a small number of studies were starting to apply modeling.

Conclusion: The quality of economic evaluation literature has improved in recent years, with more researchers realizing the importance and necessity of using discounting, sensitivity analysis, and modeling when conducting economic evaluation. This study also highlights certain important areas needing further attention when conducting economic evaluations in China. These include the ICER threshold of economic analysis, more detailed guidance in performing sensitivity analysis and modeling, as well as transferability of cost data across different regions. Overall, the results would support the positive contribution of the Chinese Economic Guideline in promoting economic evaluations in China.     

A comparative review of the pharmacoeconomic guidelines in South Africa

Objective: To compare the pharmacoeconomic guidelines in South Africa (SA) with other middle- and high-income countries.

Methods: A comparative review of key features of the pharmacoeconomic guidelines in SA was undertaken using the Comparative Table of Pharmacoeconomic Guidelines developed by the International Society of Pharmacoeconomics and Outcomes Research, and published country-level pharmacoeconomics guidelines. A random sample of guidelines in high- and middle-income countries were analyzed if data on all key features were available. Key features of the pharmacoeconomic guidelines in SA were compared with those in other countries, and divergent features were identified and elaborated.

Results: Five upper middle-income countries (Brazil, Colombia, Cuba, Malaysia, and Mexico), one lower middle-income country (Egypt), and six high-income countries (Germany, Ireland, Norway, Portugal, Taiwan, and the Netherlands) were analyzed. The pharmacoeconomic guidelines in SA differ in important areas when compared with other countries. In SA, the study perspective and costs are limited to private health-insurance companies, complex modelling is discouraged and models require pre-approval, equity issues are not explicitly stated, a budget impact analysis is not required, and pharmacoeconomic submissions are voluntary.

Conclusions: Future updates to the pharmacoeconomic guidelines in SA may include a societal perspective with limitations, incentivize complex and transparent models, and integrate equity issues. The pharmacoeconomic guidelines could be improved by addressing conflicting objectives with policies on National Health Insurance, incentivize private health insurance companies to disclose reimbursement data, and require the inclusion of a budget impact analysis in all pharmacoeconomic submissions. Further research is also needed on the impact of mandatory pharmacoeconomic submissions in middle-income countries.     

我国高技术服务业研究述评——基于CNKI的元分析和引证分析

以中国学术期刊网（CNKI）文献数据为基础,运用元分析的方法对国内高技术服务业研究现状进行回顾和述评,并对研究成果中被引文献进行引证分析,通过总结国内高技术服务业研究取得的成绩和存在的不足,为以后的理论研究和实践提供借鉴。