数字经济时代会计变革及对策

随着数字经济时代的来临，以人工智能技术为代表的现代信息技术越来越多地应用到会计工作中，会计工作将进入数字会计时代，向共享会计、管理会计、智能会计发展。为了适应数字经济带来的变化，会计机构要成为企业的“数据中心”，发挥管理和服务职能。会计人员要积极学习现代信息技术和管理知识，实现由核算型向管理型转型。     

新基建发展对产业升级的影响机制研究

新基建作为现代化基础设施体系的重要组成部分，已经成为中国经济高质量发展的重要支撑。基于2015—2021年中国71个城市的面板数据，构建双向固定效应、中介效应和调节效应三种回归模型，实证检验新基建发展对城市产业结构水平的影响及内在机制。研究发现：新基建发展能促进产业高级化水平，改善不合理的产业结构状态，提升产业合理化水平；新基建通过发展物联网和激励城市研发创新两种间接路径对产业结构转型升级产生积极影响；新基建对产业结构水平的影响受到地方政府干预行为的调节作用，在地方政府合理的行政管理下，新基建对产业转型升级的积极作用更为明显；新基建发展对产业结构水平的提升作用具有区域异质性和城市规模异质性，在中西部地区和大城市地区的作用效果更为明显。     

Capital Flows to Latin America (2003–17): A Critical Survey from Prebisch’s Business Cycle Theory

ABSTRACT

The economic literature on capital flows to developing countries has shared two important commonalities since the 1990s. Published works (whether they focus on the external situation or stress the domestic determinants of capital flows) tend to assume a beneficial effect of capital inflows, which leads to an improvement of peripheral institutions, whose deficiencies are ostensibly the main cause of economic turmoil and/or failure in attracting capital flows, in continuity with New Institutional Economics. In doing so, mainstream economists deliberately overlook the asymmetric characteristics of the international monetary system and the persisting hegemony of dollar. Raul Prebisch’s pioneering work on business cycles in Latin America provide an alternative view, one capable of amending the existing mainstream literature. On the one hand, Prebisch stressed the destabilizing role of capital inflows on Latin American economies, particularly short-term speculative capital. On the other hand, Prebisch designed a set of counter cyclical monetary policies in order to contrast capital volatility, particularly during downturns. An analysis of stylized facts shows that, when correctly updated, Prebisch’s theory has remarkable explanatory potential when applied to Latin America’s current economic and financial situation.     

战略与复杂双重维度下商业生态系统形成机理研究

基于战略和复杂双重维度，剖析阿里巴巴商业生态系统形成逻辑。结果发现：较强的战略控制力有利于强化平台商业模式，催生跨行业多样化平台，继而推进生态内信息化不断深入发展；随后，商业生态系统积蓄丰富的共享数据资源，打开资源交易和创造边界，提升生态主体能力的同时重塑生态系统属性；有着更强复杂应配力的生态主体不断探索商业模式创新，生态内外的创新扩散催化商业生态系统竞争，进一步强化复杂应配力。在核心企业战略控制力和生态主体复杂应配力的双重作用下，商业生态系统呈现前生态状态、生态内卷、生态扩散和生态共生4种不同状态。     

刑事涉财产执行中的案外人权益救济——以案外人权益救济程序的当事人构造为视角

刑事涉财产执行程序因采取移送执行模式而被误认为不存在申请执行人，使得刑事涉财产执行程序及其衍生的案外人权益救济程序过分依赖执行法院的职权主义。在刑事附带民事诉讼裁判、追缴或责令退赔违法所得并返还被害人判项、责令被免予刑事处罚的被告人赔偿被害人损失判项的执行程序中，案外人权益救济程序原则上应以被害人为申请执行人，并参照适用民事强制执行程序中的案外人权益救济制度。其他刑事涉财产执行程序应以检察机关为申请执行人。除非出现被执行人逃避执行或者案外人对执行标的提出排除执行请求等特殊情形，作为申请执行人的检察机关通常无须现实参加执行程序。     

Employee workplace spirituality and pro-environmental behavior in the hotel industry

Pro-environmental behaviors in the workplace are less investigated than those in the public and private spheres. With this in mind, and through the values framework of workplace spirituality (WPS), synthesizing the theories of connectedness and organizational citizenship, the current study proposed a theoretical model to gauge the influence of WPS, a relatively new area of inquiry in organizational research and a neglected field in tourism and hospitality, on hotel employees’ organizational citizenship behavior for the environment (OCBE). In this framework, the emerging concept of connectedness to nature (CNS) – a strong cognitive and affective predictor of pro-environmental behavior – was depicted as a mediator, and the construct of environmental awareness (EA) was deemed a moderator. The intended model received support through empirical testing, and results confirmed that WPS is significantly associated with employees’ OCBE, and CNS indirectly affects the relationship between WPS and OCBE, while EA functions as a booster. The theoretical and practical implications of the study were discussed, and a series of contributory managerial implications were described accordingly.     

西藏城乡居民家庭养老现状与趋向分析

在西藏,家庭曾是老年人养老的基本依赖。然而,随着经济社会条件的变化和人口流动,老年人的生存状况与过去大不相同。传统的家庭养老功能面临着新的挑战,主要表现如家庭结构逐渐趋向小型化、子女数量减少而使家庭供养负担加重、老龄化导致家庭养老功能弱化。面对这些新的挑战,西藏城乡居民的养老出现新趋向,如自我养老观念提高、女儿养老地位加强以及社会化养老等。     

Herding behaviour and the declining value relevance of accounting information: evidence from an emerging stock market

This article sheds light on the underlying mechanisms behind the changes in the value relevance of accounting information in the Karachi Stock Exchange (KSE) during the 1999–2010 period. We find that neither changes in earnings quality nor the earnings lack of timeliness hypothesis can explain the decline in the value relevance of accounting information in the KSE. Based on the stylized facts associated with the growth of the KSE and the broader economics literature, we argue that the reduction in the explanatory power of accounting information vis-à-vis stock returns was caused by herding behaviour. Empirical estimates from state-space model of herding behaviour confirm the existence of herding, and we find that the value relevance of accounting information is significantly lower in periods characterized by herding behaviour. This article is also amongst the first attempts to empirically demonstrate that an expansionary monetary policy and increases in foreign portfolio investment lead to increased levels of herding.     

Do Boards of Directors Influence Corporate Sustainable Development? An Attention‐Based Analysis

Following the attention‐based view of the firm (ABV), boards of directors’ link to corporate sustainable development (CSD) could be dependent upon certain attention structures: valuation of environmental stimuli, rules of the game and the players. Studying a sample of large Australian firms, the findings indicate that the proposed attention‐directing structures do appear to be linked to CSD in a manner consistent with the ABV. Specifically, creating awareness through scanning efforts links boards to CSD. Stakeholder debate, as a boardroom rule, is also significantly associated with CSD. Furthermore, as a so‐called ‘player’ on the board, women directors have a moderating effect on the relationships between environmental scanning, stakeholder debate and CSD. The findings are discussed along with limitations and directions for future research. Copyright © 2018 John Wiley & Sons, Ltd and ERP Environment     

衡水市农户土地资源转出意愿的影响因素与行政干预

[目的]通过了解河北省衡水市农户土地转出的意愿状况,分析影响农户土地资源转出意愿的关键因素,并制定正确的战略决策,为构建农地适度规模化经营奠定理论基础,促进衡水市农民的现代化发展。[方法]文章结合调研情况,对样本区农户土地使用权流转行为进行了统计描述和分析研究,并运用Logistic模型对农户土地使用权转出意愿的影响因素进行了分析,找到了影响衡水市土地流转的关键性因素。[结果]研究表明,户主年龄、从事职业和文化程度、农户家庭非农收入以及农户家庭兼业人数等与农户土地转出意愿呈显著正相关关系,显著性数值分别为0. 018、0. 000、0. 010、0. 000、0. 028,而农户家庭农用机械数量则与农户土地转出意愿呈显著负相关关系,显著性数值为0. 033。此外农户社会保障程度和农户对政府土地流转的相关政策了解程度等因素也影响着农户土地流转的意愿。[结论]影响农户土地转出意愿的显著性因素包括家庭非农收入、户主年龄和职业;另外,户主的年龄、职业、文化程度、非农收入、家庭兼业人数和农用机械数量均是影响农户土地转出意愿的重要内容。