失败学习对企业绩效的影响机制研究

已有文献认为失败学习对企业绩效具有重要作用，但失败学习通过何种途径促进企业绩效提升的研究并不完善。基于失败学习理论，引入资源拼凑和机会识别作为中介变量，构建失败学习影响企业绩效的多路径模型，探索失败学习对企业绩效的驱动路径及内在机理。实证结果表明：失败学习对企业绩效具有显著积极作用，资源拼凑和机会识别分别在失败学习与企业绩效之间起中介作用，资源拼凑和机会识别在失败学习对企业绩效驱动过程中存在链式中介作用，战略柔性能够强化资源拼凑与企业绩效之间的关系，并正向调节资源拼凑的中介作用。研究结论拓展了失败学习对企业绩效的影响路径，对企业复苏和成长具有重要启示。     

农村新业态发展现状、问题与对策研究

近年来,农村新业态快速发展,成为农村经济发展的新动能。文章在介绍农村新业态发展现状的基础上,剖析了当前存在的顶层设计不清晰、要素制约突出、水平有待提升以及规范化不足等系列问题;结合乡村振兴战略全面实施带来的新机遇,提出要强化顶层设计、优化发展环境、加快转型提质、加大监管力度等政策建议,加快促进农村新业态健康有序发展。     

我国省域农业隐含碳排放及其驱动因素时空动态分析

[目的]我国区域农业发展模式由于气候、环境的不同存在较大的差异,而目前针对农业隐含碳的时空动态研究较为缺乏,导致对于区域减排目标的设定缺乏全面的考虑,无法实现农业碳减排的效率性和公平性。因此,有必要分析农业隐含碳排放在不同省域的特征并分析其驱动因素,为制定体现地区间公平性且有效率的碳减排政策提供依据。[方法]文章利用2002年、2007年和2012年3年的投入产出表估算我国各省(市、区)农业隐含碳排放量,根据Kaya恒等关系将其分解为经济规模、经济结构、一般农业技术进步和低碳农业技术进步4类影响因素,并利用LMDI分解分析法对这4类影响因素的驱动力进行了分析。[结果]2002—2012年我国大部分地区农业隐含碳排放量呈上升趋势,空间上呈现从西到东、从南到北逐渐增加的分布规律,经济规模效应在各省份均呈正向驱动,且在经济发展较为迅速、经济增长后劲较强的地区驱动效应逐渐增强;经济结构效应在大部分省份呈负向驱动,且在重型工业的聚集区域负向效应逐渐增强;一般农业技术因素正向驱动区域逐渐扩散,且在农业大省正向驱动效应逐渐增强;低碳农业技术进步因素在东部发达地区负向的驱动效应较强,在西部驱动效应较弱。[结论]在未来的农业减排政策制定过程中,需要充分考虑不同地区的经济发展、产业结构、农业生产等特点。     

企业上市、专利突击与经营绩效——基于创业板上市公司的经验证据

以2009-2018年中国创业板公司为样本,考察公司上市前的专利突击现象,检验专利突击行为对专利质量和经营业绩的影响.研究发现:第一,创业板上市公司IPO前存在明显的专利突击现象,具体表现为专利申请数量在上市前激增,在上市后增长停滞;第二,创业板公司专利突击行为降低了专利质量和上市后的长期经营业绩;第三,相较于发明专利,非发明专利的上市前突击现象更明显;第四,2014年证监会关于创业板上市公司在招股说明书中对专利信息披露的有关规定改变了公司专利申请策略,申请时间前移,上市前已申请但未授权的专利占比降低.最后,企业突击申请专利会使投资者高估公司价值,从而损害投资者利益.研究结论有利于理解我国"专利泡沫"现象的制度诱因,对完善创业板制度和实现注册制转型具有借鉴意义.     

Covid-19-tested food labels

While the transmission of virus SARS-CoV-2 via food is rare, some Chinese food retailers are considering a Covid-19-tested food label. However, how consumers may support such a label is unknown. We quantify Chinese consumers’ willingness to pay (WTP) for food carrying a Covid-19-tested label using an online choice experiment. We find that the WTPs for such a label are always positive for all food products considered. The amount of WTP depends on the entities authenticating the labels, country of origin of the food, and consumers’ socio-demographic status. Contrary to expectation, the knowledge on Covid-19 does not affect consumer preferences for the Covid-19-tested food labels. Our benefit and cost analysis suggests a possible large benefit of creating and administering a Covid-19-tested food label. This study provides insights for policymakers, global food manufacturers, and retailers to create marketing strategies to alleviate consumer food safety concerns associated with Covid-19.     

Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

Neither an Authentic Product nor a Counterfeit: The Growing Popularity of Shanzhai Products in Global Markets

Counterfeits have been a longstanding concern to global brand manufactures. However, recently, a new product category that partly imitates and partly innovates under the term shanzhai has entered into market. Shanzhai products mimic original leading brands through visual or functional similarities and may also provide additional features. Given this new copycat phenomenon, our study for the first time conceptually distinguishes shanzhai products from counterfeits, theoretically compares the values of consumers choosing shanzhai products versus counterfeits, and empirically tests such differences in one integrative model. Specifically, shanzhai buyers value product functional benefits more than counterfeit buyers, while counterfeit buyers value status consumption, yet experience less self‐clarity than shanzhai buyers. Our findings offer important implications for imitative innovation literature as well as for practitioners.     

我国秸秆综合利用面临形势与对策研究

[目的]为加快推动秸秆资源化利用,促进农业绿色发展。[方法]文章在系统梳理我国秸秆综合利用政策文件、相关文献的基础上,全面分析了我国农作物秸秆禁烧和综合利用的发展阶段,提出了秸秆利用面临的形势和存在的主要问题。[结果]我国秸秆综合利用从时间序列上,可以划分为起步阶段、强力推进阶段和攻坚阶段。城镇化的快速推进、农村能源结构的调整、农业供给侧结构性改革的实施、农作物季节矛盾突出等,成为秸秆综合利用面临的新形势、新挑战。当前推进秸秆综合利用存在四大方面问题:秸秆还田成本较高,区域技术规范和技术适宜性缺乏;受"成本地板"和"价格天花板"双重挤压,秸秆产业化利用发展困难;秸秆收储运成本高,技术装备水平低,用地、运输问题尚未解决,收储运体系建设不健全;关键性政策工具尚未破题,缺乏普惠性、针对性的资金扶持。[结论]针对形势与问题,提出了推进秸秆资源化利用的4条对策建议:开展县域秸秆全量化利用、分区施策确定秸秆利用方向、加强政策工具集成创设、扩大试点示范引导。     

Supplier Development Practices for Sustainability: A Multi‐Stakeholder Perspective

Supplier development for sustainability is a critical element of sustainable supply chain management and requires extensive multi‐stakeholder collaboration. This article establishes a conceptual four‐stage framework to analyse the collaborative mechanisms of supplier development practices, and presents an exploratory, qualitative analysis to identify the major contributors of sustainable supplier development practices, such as NGOs, industrial associations, consulting firms etc. Based on semi‐structured interviews about 63 organizations from different regions and industries, this article identifies three types of contributor: drivers, facilitators and inspectors. Instead of traditional stakeholder engagement processes, these contributors actively collaborate with buying firms and suppliers to design, implement and evaluate sustainable supplier development programs. The article then provides a matrix to describe the supply chain coverage and supplier performance of supplier development practices, given the absence or positive involvement of facilitators and inspectors. We conclude our study by suggesting future research directions as well as discussing managerial implications. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

产业政策中的资金配置:市场力量与政府扶持

产业政策具有重要的国家战略意义,如何有效引导经济资源流向政策支持产业,是产业政策发挥成效的关键.现有相关研究未深入考察经济资源在扶持行业之间及行业内部配置的规律,而且没有综合探讨不同资金配置的关联.文章考察了市场力量与政府扶持两种机制如何引导产业政策下的资金配置.研究发现,产业政策支持的企业获得了更多的债务融资和政府补助.其中,债务融资更多地流向了成长行业中规模较大的企业,政府补助使成长行业中的小规模企业和成熟行业中的大规模企业受益更多.研究结果表明,市场看重企业的增长机会,政府补助则会顾及当前成长性较弱而相对不受市场青睐的企业,对产业政策下的市场化资金配置起到了补充作用.文章的研究为如何协调市场机制和政府扶持两种力量提供了一定的借鉴.