补贴介入下军工企业研发助力的“迷失”

研发投入与财政补贴是影响企业成长的内在因素和外在条件。选取我国军工上市企业2011-2017年面板数据,运用系统广义矩估计方法实证分析研发投入及财政补贴调节效应下研发投入与企业成长的内在联系。结果发现,研发投入强度对我国军工企业成长具有显著滞后性推动作用;在财政补贴调节效应下,研发投入对企业成长的激励作用有所“迷失”。研究结论为我国军工上市企业研发活动影响企业成长提供了新证据,为研究军工企业研发活动投入经济后果及如何适应军民融合进程拓展了新视角。     

Regulating services in poverty-ecosystems dynamics： evidences from South Asia

Valuation of ecosystem services has been sought as effective tools that enable the decision makers in designing the cost effective response policies for management of ecosystems towards alleviating the poverty especially in economically poor regions like South Asia. Various directions and linkages between poverty and degradation of ecosystem and reduced flow of ecosystem services can better be understood if the regulating services like hydrological flow and carbon sequestration by forest, and nutrient cycling and bioremediation： by wetlandv can be captured in monetary unit. South Asian Countries including India. Nepal, Pakistan and Bangladesh are the hotspots of poverty where poor depend upon various ecosystem services for their livelihoods and allocation of resource for conservation of ecosystems would have additional merit if regulating services are captured and internalized into the pubtic policy.The paperfirst raises problematic issues in valuation of regulatig ecosystem services, and attempts to link it withthe dependence of poor. Second, complexities of poverty-ecosystem dynamics are discussed. Thirdly, the possible in-tervention to achieve poverty alleviation goal is analyzed with the help of some examples from accounting and valua-tion of regulating services of lndian forest. Finally, the paper suggests that greater attention is needed to do credibleand better valuation of regulating Services so that insight from these ean be used in understanding the impact of degradation of ecosysterns On poor people.     

论农业保险带来的保险结构调整与创新

目前中央政府致力于经济反哺农业,建立农业支持保护体系,出台一系列建立社会主义新农村的政策措施,这为建立具有中国特色的农业保险模式带来了历史性机遇。农业保险具有政策性与制度性特征,从国际经验来看,农业保险大都采取了政策性扶持加市场化运作的模式。中国农业保险也需要建立制度性和政策性模式,但由于中国作为发展中国家的国情,完全财政包办模式是难以为继的。因此,建立以政策为主导、多主体、多元化的农业保险模式是中国农业保险必然的选择。在不违背其商业目标的同时,商业保险在农业保险模式建立过程中应充分发挥其作用和职能,同时也面临市场发展、结构调整和业务创新的三大历史性机遇。     

扩大居民消费需求的基本途径

居民消费需求的扩大是全面建设小康社会的重要途径。我国居民消费倾向和欲望已开始萌芽 ,党和政府应设法正确引导居民消除顾虑 ,大胆消费 ,通过规范市场 ,加强消费领域监管 ,创造良好的健康的消费环境 ,使城乡居民的生活水平日益提高 ,逐步达到实现小康社会的目的     

分类适度管制:放松管制背景下的我国政府管制结构重构

伴随着西方放松管制改革的浪潮,国内学术界也开始呼吁放松管制,但目前我国的政府管制面对的主要是行政垄断问题以及管制结构的不合理.因此,我国政府管制改革,不是"放松管制"的问题,而是管制结构重构的问题:一方面要消灭原来计划体制的管理体制、管理办法和管理方式,消除行政垄断,另一方面要转变管制重点实行分类管制,即根据垄断性产业的业务进行划分实施放松管制的政策;根据不同产业以及同一产业不同时期实施放松管制政策.     

Environment versus growth — A criticism of “degrowth” and a plea for “a-growth”

In recent debates on environmental problems and policies, the strategy of “degrowth” has appeared as an alternative to the paradigm of economic growth. This new notion is critically evaluated by considering five common interpretations of it. One conclusion is that these multiple interpretations make it an ambiguous and rather confusing concept. Another is that degrowth may not be an effective, let alone an efficient strategy to reduce environmental pressure. It is subsequently argued that “a-growth,” i.e. being indifferent about growth, is a more logical social aim to substitute for the current goal of economic growth, given that GDP (per capita) is a very imperfect indicator of social welfare. In addition, focusing ex ante on public policy is considered to be a strategy which ultimately is more likely to obtain the necessary democratic-political support than an ex ante, explicit degrowth strategy. In line with this, a policy package is proposed which consists of six elements, some of which relate to concerns raised by degrowth supporters.     

论我国公司经理民事责任制度之完善

民事责任制度是对公司经理的一种重要约束机制,有利于充分保护公司及相关者利益.其完善必须关注相关法律的协调、加强经理对公司和第三人的民事责任及其可诉性并遵循民事赔偿优先原则.     

公允价值会计:理论分析与经验证据

公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点.围绕着公允价值会计的争论全面而系统地综述了国外关于公允价值会计对银行业及监管影响的相关研究成果.从历史成本向公允价值转变确实会对银行业及其监管、乃至整个金融体系产生重大影响,在决定是否采用公允价值作为财务报表的主要计量手段之前,需要对公允价值所产生的影响做出不断深入的研究.     

Economic benefit and ecological cost of enlarging tea cultivation in subtropical China: Characterizing the trade-off for policy implications

Cash crop expansion has become a global land use issue in recent decades. While the enlarging cash crop cultivation brings promising profitability, it can impair the delivery of various ecosystem services, with a risk of threat to sustainability and human well being. In order to make well-informed land use policy decisions, it requires elaborate efforts to characterize the trade-off between the benefit and cost of cash crop cultivation. This paper focuses on the enlarging tea cultivation in subtropical China, using a case of Anji County. We first monitor tea expansion from 1985 to 2016 based on time-series Landsat imageries, and then analyze the subsequent changes of water conservation service through an in-field survey of soil loss. Monetary approach is finally employed to evaluate the trade-off between economic benefit and ecological cost associated with the growing age of tea plantations. Results show that tea plantations expanded rapidly from 1985 to 2016 in Anji County. Delivery of water conservation service has been significantly impaired by the conversion from natural forests to tea plantations, but it can be gradually improved during the long rotational life cycles of tea plantations. For a given plot (1 ha at moderate slope), in theory, the economic benefit and ecological cost exhibit opposite trend associated the growing age of tea plantations, and an equilibrium point is approximately achieved at the 12-year growing age. In reality, ecological cost exceeds the economic benefit throughout the study period in Anji County. More specifically, the net difference increases from 11575 Yuan in 1985–1469167 Yuan in 2016. It denotes that economic benefit fails to compromise the ecological cost of the enlarging tea cultivation in Anji County. Conflicting land use policies (ecological conservation vs cash cropping promotion) and ‘household contract responsibility’ system should account for the unbalanced relationship between economic benefit and ecological conservation. We finally propose four major options towards the win–win possibilities between economic gain and ecological conservation associated with tea cultivation.     

知识流调节作用下知识转移与员工创新行为关系研究

知识转移对组织创新及创新绩效具有积极影响,但目前关于知识流出和知识流入共同作用对创新综合影响的研究较为欠缺。分析了知识转移过程中知识流入与知识流出对员工创新行为的影响,检验了组织知识流入和知识流出对员工创新行为的协同增效作用。研究表明,知识的平衡流动对员工创新行为存在直接影响和协同作用:当知识流动保持较高水平和平衡状态时,员工具有较高的创新行为倾向。