基于税基差异分析的企业所得税与会计制度协调与对策

所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。     

川渝毗邻地区合作示范区协同发展研究 ———基于哈肯模型的实证分析

摘 要：本文将川渝毗邻地区合作共建区域发展功能平台统称为川渝毗邻地区合作示范区（以下简称“示范区”）,并以此为研究对象,通过泰尔L指数,测度示范区经济发展差异,随后运用哈肯模型、耦合协调和灰色关联度等方法进行协调度分析。研究发现,各示范区经济发展差异较小,经济发展趋同,加剧示范区之间的竞争,削弱协同合作,抑制比较优势的发挥和提升;成渝“双核”对示范区的辐射带动作用不明显,示范区总体与成渝“双核”的差距仍然较大;在示范区协同发展中,经济金融活动发挥着主导作用,经济环境与金融支持协调发展趋势向好,金融支持对示范区协同发展有显著的正向影响。基于此,建议大力发展新型金融业态,为优势产业发展营造良好的金融支持环境;开辟特色金融“试验区”,引入特色金融活水,有针对性地加强各示范区优势产业和特色产业的金融支持,进一步提升比较优势,强化示范区与成渝“双核”的经济联系,为成渝地区双城经济圈高质量发展提供重要支撑。     

Observability and overcoming coordination failure in organizations: An experimental study

Motivated by problems of coordination failure in organizations, we examine how overcoming coordination failure and maintaining coordination depend on the ability of individuals to observe others’ choices. Subjects’ payoffs depend on coordinating at high effort levels in a weak-link game. Treatments vary along two dimensions. First, subjects either start with low financial incentives for coordination, which typically leads to coordination failure, and then are switched to higher incentives or start with high incentives, which usually yield effective coordination, and are switched to low incentives. Second, as the key treatment variable, subjects either observe the effort levels chosen by all individuals in their experimental group (full feedback) or observe only the minimum effort (limited feedback). We find three primary results: (1) When starting from coordination failure the use of full feedback improves subjects’ ability to overcome coordination failure, (2) When starting with good coordination the use of full feedback has no effect on subjects’ ability to avoid slipping into coordination failure, and (3) History-dependence, defined as dependence of current effort levels on past incentives, is strengthened by the use of full feedback. Electronic Supplementary Material Supplementary material is available in the online version of this article at . JEL Classification C92, D23, J31, L23, M52     

内部控制是利益的平衡机制——法的价值与人本思想的衔接

内部控制是企业或其他主体为规范其内部各环节各利益主体的行为,为协调其活动的有序有效运行而建立的内部机制。法是国家为规范社会构成要素特别是行为者的行为,协调相互关系,保障各利益主体的特定利益机制。如果把企业看成一个国家,或反过来把国家抽象为一个企业,我们发现内部控制方法与法有着惊人的相似之处——利益平衡。     

Co-ordination of land exploitation,exploitable farmland reserves and national planning in China

Land exploitation, as an important strategy to mitigate farmland loss and stabilize grain production, has been adopted to compensate farmland loss due to rapid urbanization in China. Bounded by the limited capacity and obvious spatial variations of national farmland reserves, it is essential to arrange land exploitation activities timely and reasonably. In this study, we propose an indicator for the status of regional land exploitation, the Exploitation Degree, to facilitate an overview of land exploitation programs in China at both provincial and prefectural levels based on project data from 2006 to 2012. To further our understanding of the regional features of land exploitation activities, we employ the Lasso model to identify and quantitatively assess influencing factors on land exploitation. Our study shows that: (1) contemporary land exploitation practices in China are significantly inconsistent across exploitable farmland reserves. Some areas are greatly over-exploited and such irrational land exploitation has been persistent; (2) related national land plans designed to guide land exploitation efforts centered on resource-rich regions and critical areas do not function as intended. Therefore, we suggest that China⿿s land exploitation policy shall be improved by reconsidering the orientation of land exploitation policy, coordinating land exploitation activities with productivity improvements and eco-system protection, and enhancing the power and scope of the plans in controlling and guiding land resource management.     

Effects of complexity on the success of temporary organizations: Relationship quality and transparency as substitutes for formal coordination mechanisms

The organizational literature has considered complexity as an important factor influencing organizations. More recently, the degree of dissemination of temporary organizations (TOs) increased and today TOs can be found in almost every industry. This corresponds to an augmenting treatment in the literature where TOs are often described as appropriate means to cope with complexity. Yet, few empirical studies to date have analyzed the effects of complexity on the success of TOs. This paper considers three prevalent types of complexity (structural, task, temporal) and integrates two factors (relationship quality, transparency) which are hypothesized to mediate the influence of complexity on the efficiency and effectiveness of TOs. We test the hypothesis using a sample of knowledge-intensive consulting projects. The results show that TOs possess a high degree of “complexity resistance” and are therefore particularly suited for solving unique and complex problems. Of the three types of complexity considered, only structural complexity significantly influences efficiency and effectiveness of TOs. Relationship quality and transparency act as mediators on this effect and can be used to mitigate negative effects of complexity.     

Dynamic decision and coordination in a low-carbon supply chain considering the retailer's social preference

We establish dynamic game models in a low-carbon supply chain consisting of a single manufacturer and a single retailer with social preference. This study investigates the complex dynamic characteristics of pricing decision and carbon abatement strategy in the supply chain and focuses on the impact of the retailer's social preference on pricing decision, carbon emission abatement strategy, profits, supply chain coordination, and complexity of dynamic models. We find that adjustment parameters of pricing and carbon emission abatement should be maintained in a certain range; otherwise, the system will be unstable and even chaotic through period double bifurcation or wave shape chaos. A higher social preference of the retailer is always beneficial to carbon abatement and the manufacturer and helps maintain the stability of the supply chain system. However, the impact on the long-term profitability of the supply chain is related to the state of the system. Compared with the setting of a centralized decision, the optimal carbon abatement strategy and supply chain profit in a decentralized decision are always less than those in a centralized setting, regardless of whether the retailer has social preference. Therefore, a side-payment self-executing contract is designed to coordinate the supply chain and achieve Pareto improvement. The coordination mechanism proposed in this study not only leads to Pareto improvement but also increases the stability of the supply chain system. Finally, this study enlightens management in operating a low-carbon supply chain.     

Level-k reasoning in a generalized beauty contest

We study how the predictive power of level-k models changes as we perturb the classical beauty contest setting along two dimensions: the strength of the coordination motive and the information symmetry. We use a variation of the Morris and Shin (2002) model as the unified framework for our study, and find that the predictive power of level-k models varies considerably along these two dimensions. Level-k models are successful in predicting subject behavior in settings with symmetric information and a strong coordination motive. Their predictive power weakens significantly when either private information is introduced or the importance of the coordination motive is decreased.     

新时代中国区域高质量发展的动力转变方向及形成路径研究

高质量发展已经成为中国经济发展的根本导向。作为经济体系的重要组成部分之一,区域经济的高质量发展要求增强发展动力的均衡性、精准性、融合性、复制性和专业性。其中,由外需动力为主转向内外需动力并重、由所有区域的齐头并进到不同区域的各展所长、由地方竞争的发展速度到区域协调的规模经济、由个体区域的率先发展到个体区域的综合示范、由综合性区域战略到专业性区域政策是动力转型的主要方向,培育具有世界级竞争力的产业集群、细化主体功能区规划、构建共享型的区域利益关系、构建可复制的区域发展路径、完善区域管理制度是实现上述转型的支撑路径。     

On the global supply of basic research

In a two-country Schumpeterian growth model, we study the incentives for basic research investments by governments in a globalized world. A country׳s basic research investments increase with the country׳s level of human capital and decline with its own market size. This may explain why some smaller countries invest so much in basic research. Compared with the optimal investments achievable when countries coordinate their basic research policies, a single country may over-invest in basic research. However, the total amount of decentralized basic research investments is always below the socially optimal investment level, which justifies policy coordination in this area.