基于成本与收益视角看新会计准则的出台

新会计准则的出台标志着我国会计准则又经历了一次重大的制度变迁。从制度成本和制度收益的视角分析了此次新会计准则的出台,制度成本与制度收益的均衡是一个错综复杂的过程,会计准则的研究需不断深入,会计准则体系需不断完善。     

农业制度变迁成本累增效应与分摊方式的创新

制度变迁成本分摊关系到制度变迁能否顺利进行。制度变迁的决策者总想在改革的初期以较少的摩擦和较少的成本，使相关利益主体尽可能的从新制度中获益，以求得最大可能的支持。这就使制度变迁成本有一种向后累积增加的效应。本文先分析了制度变迁成本的累增效应，然后提出了化解和规范累增成本的一般方式，并以农业制度变迁累积成本为例进行了相应的实证分析。     

转制成本--中国养老保险制度改革的瓶颈

我国于1995年开始建立社会统筹与个人账户相结合的养老保险制度，1997年进一步深化了该项制度。这些根本性的改革标志着我国养老保险制度由现收现付制向部分积累制进行过渡。而正如任何能够带来预期收益的制度变迁都需要支付成本那样，在养老保险制度的转轨过程中，也不可避免地出现了转制成本问题。     

公共风险支出与制度成本负担

防范公共风险的需要推动着各种制度的变迁。制度的形成和运行都是有成本的，这种成本属于社会成本或制度成本。财政承担的制度成本与制度结构有着紧密的联系，降低财政最终承担的制度成本，这就要求政府以市场为导向来组织市场、规划市场，借助于市场的力量实现财政职能。     

金融制度渐进变迁中的“政治银行家”

制度变迁过程是一个政治过程，中国金融制度变迁的方向、速度、形式、广度、深度和时间路径完全取决于“政治人”和“经济人”的特定利益偏好结构及利益行为主体之间的力量对比。因此，副主席认为政治银行家对政治经济成本和收益的计算，是对制度变迁的性质和范围作出解释的关键。     

制度变迁理论研究新进展

新制度经济学利用标准的新古典经济学经济人行为假设和成本收益分析方法，对制度变迁原因和路径的解释远不能满足复杂现实的要求，特别是完全理性假设和静态分析方法不断受到人们质疑。越来越多的经济学家包括新制度经济学代表人物诺思逐渐代之以有限理性假设，强调时间作用和历史重要性以及制度变迁的动态过程，从而使制度变迁理论更趋“演化”的特点。近年来，自二战后开始复兴的演化理性主义借鉴自然科学和社会科学的最新成果，在制度变迁研究领域形成了极为活跃而又迅速发展的学术思潮，多角度多层次地对制度变迁这一经济现象进行深刻的剖析，增强了制度变迁理论的现实解释力和预见性。     

从技术创新角度看农地承包和承租经营的制度创新

农业技术创新对于推动农业产业结构调整，保障城市化进程的顺利进行以及提高农民收入都起着重要作用。现有农地制度存在着诸多阻碍技术创新和实现的弊端，表现在抑制技术创新需求，降低新技术使用收益，不利于构建和激励农业技术创新主体，不利于农业新技术的推广使用上，因此笔者认为有必要进行第三次农地制度变迁，即坚持人本原则，资源优化配置原则，制度变迁成本最小原则和产权清晰原则，沿着双重路径，构建多元化的土地承包和承租经营形式，并完善相应配套措施。     

替代与变迁:制度经济学视阈下的高新区制度演进研究

不同的制度安排会带来不同的制度效率及资源配置的可能性边界。起点模式对外部利润的追求,是高新区制度变迁的动力,通过考量制度变迁成本和收益,制度变迁主体可自由选择制度变迁的方向和模式。而制度演进中路径依赖的存在,限制了制度变迁主体的选择范围和模式。从制度经济学视角系统探讨高新区制度演进的机理、动力及边际点,分析其路径依赖特征。     

飞雁式家族制企业制度变迁

本文在将制度成本区分为固定成本和可变成本等的基础上，通过静态分析和比较分析等方法，探讨了特定企业制度安排的适用边界，企业制度更替对相关制度产出规模相容性的依赖，以及转换成本对企业制度演化的影响，并据此提出了企业制度变迁的飞雁模式。     

数字时代中国电视产业创新动力分析

以新制度经济学制度变迁理论框架为基础,通过分析数字技术特点的经济制度涵义、电视需求的变动趋势,以及它们对电视制度创新成本收益的影响,来分析数字时代中国电视制度创新团体创新行动的动力。数字电视技术增加了频道,提高了精确的控制技术,从而一定程度上削弱了电视产品的公共产品属性和外部性,削弱了电视频道垄断的物质基础和社会合理性。广告节目、付费电视节目和意识形态节目需求的存在是电视生产资源补偿的来源,但是这些需求内容规定和数量规定都面临着一定的变动,这些变动将改变国有电视台和投资商等电视产业相关主体的成本收益预期,从而改变他们进行制度创新行动的动力。     

John Stuart Mill's Theory Of Justice

John Stuart Mill has traditionally been portrayed as self-contradictory and failing to construct a unified social theory. Recent scholarship, however, has challenged this view, finding Mill's work to be creatively synthetic in bridging the antinomies inherent in liberal democratic thought. This revisionist interpretation of Mill is advanced by an understanding of his theory of justice and its role in shaping his policy positions on issues such as welfare, education, voting rights, property rights, taxation, government intervention, and the future of capitalism.     

A Rich Vein for “Reality Mining”北大核心CSSCISSCI

Arik Hesseldahl In the aftermath of the September 11 attacks, U.S. officials quickly turned their attention to other potential targets, including California's Golden Gate Bridge. What would happen if terrorists took down the bridge between San Francisco and Marin County? How much of the region would be affected and for how long?     

John Stuart Mill's Theories of Wealth and Income Distribution

Although he was much influenced by David Ricardo when he wrote the classical part of his Principles , John Stuart Mill was not a Ricardian when he penned his theories of wealth and distribution. They are based on a triple foundation. First, a belief that economics is a moral discipline. Second a theory of custom-driven human behavior. Third, an empirically formed conviction that the institutions of state, education and business cooperate to structure the distribution of income. On the basis of these presuppositions, Mill formulated 1) an institutional theory of the formation of human and non-human wealth and 2) an even more institutional theory of distribution demonstrating how the aforementioned institutions malignantly skew the distribution of income to the advantage of the propertied classes and to the extreme disadvantage of the working class. As a social economist, Mill recommended institutional reforms designed to eradicate the poverty of the working class.     

中国养活自己能力的长期预测:技术和政策分析

中国拥有世界五分之一强的人口 ,收入又在迅速增长。因此 ,国际上很自然地会考虑或推测她在今后的几十年是否有能力养活自己。中国的人口预计将从 2 0 0 0年的 1 2 8亿增长到 2 0 2 0年的 1 4 6亿 ,和 2 0 3 0年的 1 4 9亿。与此同时 ,人均收入的增长将导致对家畜和鱼类产品更大的需求 ,因而对饲料的需求也将有很大的增长     

Toward a Phylogenetic Reconstruction of Organizational Life

Synopsis Classification is an important activity that facilitates theory development in many academic disciplines. Scholars in fields such as organizational science, management science and economics and have long recognized that classification offers an approach for ordering and understanding the diversity of organizational taxa (groups of one or more similar organizational entities). However, even the most prominent organizational classifications have limited utility, as they tend to be shaped by a specific research bias, inadequate units of analysis and a standard neoclassical economic view that does not naturally accommodate the disequilibrium dynamics of modern competition. The result is a relatively large number of individual and unconnected organizational classifications, which tend to ignore the processes of change responsible for organizational diversity. Collectively they fail to provide any sort of universal system for ordering, compiling and presenting knowledge on organizational diversity. This paper has two purposes. First, it reviews the general status of the major theoretical approaches to biological and organizational classification and compares the methods and resulting classifications derived from each approach. Definitions of key terms and a discussion on the three principal schools of biological classification (evolutionary systematics, phenetics and cladistics) are included in this review. Second, this paper aims to encourage critical thinking and debate about the use of the cladistic classification approach for inferring and representing the historical relationships underpinning organizational diversity. This involves examining the feasibility of applying the logic of common ancestry to populations of organizations. Consequently, this paper is exploratory and preparatory in style, with illustrations and assertions concerning the study and classification of organizational diversity.     

Information infrastructure: Who builds broadband networks?

This paper examines the essential difference between the U.S. and Japan, when one considers information infrastructure. There are seven perception gaps between the U.S. and Japan concerning Information Infrastructure policies. These gaps must be understood in order to compare the countries' governmental policies in this area. In looking at the present circumstances, the essential question to answer concerns who is to build, own and operate the network(s) of the infrastructure. Liberalization is certain to be a central factor in the ongoing telecommunications debates. Now that customers have had a taste of the liberalized market-place, the movement toward more open markets will be difficult to stop. When considering options, it is necessary to pay close attention to standardized network access and the increasingly important role software plays. These issues are causing us to take a new approach to the traditional role played by regulators. They also force a closer look at the appropriate structure of utility companies. This paper addresses the above issues in hopes of stimulating dialog on the new telecommunications infrastructure paradigm.     

Nonlinearity in Stock Exchange Markets: The Case of Bist 100 Indices

In this paper,using data for the Bist 100 index,we investigate the presence of nonlinearities by employing several nonlinearity tests.The Brock,Dechert,and Sche...     

Solidified Branding Function: How the Urban Brand Affects a Small Town’s Development? Case Study of Wangqingtuo,Tianjin, China

Chinese small towns are usually developed with single core industry,and the urban brand is the identity of a town that formed with the development of its indust...     

海岛地区产业演替及资源基础分析--以舟山群岛为例

改革开放以来,舟山市产业构成发生了显著变化,其经济发展过程可以划分为三个阶段。1992年前,是以产业结构渔业占绝对地位的单一结构阶段;1993—1998年,以旅游业为主的第三产业快速发展阶段;上世纪末以来,又进入了新一轮的经济发展时期,即工业产值比重快速增加阶段。根据海岛的自然资源基础和特点,在新世纪的经济发展过程中,舟山市应定位为生态型的港口旅游城市。以港口及临港工业为主导,以海岛旅游和海洋经济为特色,大力发展第二产业和第三产业。海岛地区的主导产业应体现海岛资源优势及区位优势,以集群性环保型产业为主。同时由于海岛地区淡水资源缺乏,主导产业也应着重选择低耗水型产业。