Assessing the economic impact of entrepreneurship on a regional economy using social accounting matrices: the case of Andalusia

This article analyses the impact that entrepreneurial activity has, from the economic point of view, on a regional economy (Andalusia), based on a Social Accounting Matrix linear model. Moreover, to measure entrepreneurship at regional level, it is defined what can be considered an entrepreneurial initiative company from a quantitative point of view. The results obtained, in terms of Production, GDP and job creation, show how entrepreneurship, in the case of Andalusia, contributes to the sustainability of the economy, its growth and, above all, the reduction of unemployment in the short term.     

核电：工业重工化发展模式下基荷低碳能源的选择

中国的低碳发展模式需要兼顾两个方面的因素,一是经济的可持续发展,一是寻求低碳能源对发展的支撑,当前在中国能够大规模建造的低碳能源,除了水电和部分新能源外,核电在低碳能源选择中扮演着重要的角色。在分析中国经济重工化演进中电力消耗、电源结构特征的基础上,建立发展中国家经济发展与电力生产碳排放的脱钩模型,提出在低碳经济发展模式下,支撑中国经济重工化发展的高电力需求与大规模低碳电源要求的悖论,分析核电的碳排放以及核电作为主要大规模低碳基荷电源的原因,并基于结合外部成本比较核电与煤电经济性。     

Estimating a socially optimal water price for irrigation versus an environmentally optimal water price through the use of Geographical Information Systems and Social Accounting Matrices

This article develops a method for establishing water prices and their effects in order to provide policy makers an environmentally and socially optimal range of regional prices for irrigation water. Two prices are determined. The “environmentally optimal price” of water is defined as the one that internalizes the environmental costs generated by agricultural consumption. The “social optimally price” of water is defined as the one that maximizes levies on water for agriculture without affecting the regional economy. The environmentally optimal price is calculated with an economic model built over a Geographical Information System (GIS) that allows the economic quantification and valuation of the environmental cost of water in different basins. The optimal price is calculated with a demand curve for irrigation water introduced into a Social Accounting Matrix (SAM) to observe if the regional economy can accept higher prices without affecting the regional GDP. Potential water prices are established, ranging from prices that minimize the negative impact in the regional economy to those that totally internalize the environmental cost of water.     

论附加价值会计

建立附加价值会计,是现代会计的发展趋势。文章在阐述附加价值会计理论含义的基础上,将附加价值会计与传统财务会计进行了比较分析,认为附加价值会计能够更为准确反映企业的财务信息,协调各方关系,减少企业的短期行为,是联系微观会计和宏观会计的纽带。     

Wealth and sustainable development: the role of David Pearce

Green net national product was thought to be one way of measuring sustainable income. However, David Pearce understood that a better measure of sustainable development was to look at what a generation is leaving in form of capital assets to later generations. In this article, his arguments and insights are highlighted against recent theoretical advances.     

货币冲击的动态效果

基于一个发展了的允许货币冲击存在短期真实效应的货币数量论框架,以及以此为基础的结构性向量自回归模型(SVAR)来考察货币冲击对我国一般价格水平和实际产出的动态效果的理论和经验分析结果表明,货币冲击在长期内是中性的,但对短期产出水平具有真实效应。不过,与实际冲击的作用比较起来,货币冲击对于解释我国实际变量的波动并不重要;然而,货币冲击能够解释一般价格水平变化的实质性部分。数量历史分析还显示,货币冲击能够很好地解释我国一般价格水平变化的时间轨迹以及历史上发生的通货膨胀和通货紧缩。     

计入碳排放因素的中国核电与煤电平准化成本比较

为研究传统的核电经济性评价内容、方法在低碳发展模式下的变化和拓展,以低碳经济为切入点,引入运行小时修正系数、经济评价期修正系数,计算煤电、天然气发电等电源与不同核电机组类型的单位建成价格。基于修正后的单位建成价格,计算各类电源平准化后的发电成本。进一步考虑在碳排放成本下,分析核电与其他电源发电成本的经济性。     

浅谈中国核电与煤电外部成本

中国的能源结构以煤为主,为减轻污染,以一定规模发展核电是现实可行的途径。应用影响路径分析方法建立了核电链与煤电链的外部成本计量框架,对中国煤电与核电的外部成本进行了初步研究。     

核电站供应商选择评价研究——基于ELECTREIS方法

通过分析核电站供应商的特点并借鉴核电站供应商评价研究成果,从资信水平、质量等级、技术实力、管理水平和高性价比等方面构建了核电站供应商评价指标体系;在此基础上,将ELECTRE IS方法引入核电站供应商评价过程,通过实例分析表明该方法在评价核电站供应商方面的科学性和可操作性。     

企业防范核事故风险的法律责任分析——以日本“福岛核事故”为视角

核能的开发利用在给人类带来巨大利益的同时也伴随着各种潜在的风险。对于核能产生的各种风险,政府、企业、国际组织和公众都有防范的责任。从福岛核事故的发生和发展情况来看,核企业在预防和应对核能风险方面负有不可推卸的责任。对企业防范核事故风险责任的适用原则和构成进行规范是我们尽量避免和减少核事故风险发生的有效手段。     

Introduction: Quality of Life Indicators

Economic growth has increased the potential for a materially more fulfilling life. But economic growth has a price: it undermines the contributions of households, communities, and nature, on which all economic activity depends. How can we make visible, in economic terms, the qualities that are lost as a consequence of excessive economic activity? In the spirit of these critical discussions, Feminist Economics has initiated this issue's exploration of quality of life: Which aspects of life do economists regard as essential to the concept? What can we learn from disciplines whose traditions of quality of life research are older than ours? The ten articles that follow suggest, in the brief form allowed by the format, a number of different ways to approach these questions.     

我国社会责任会计研究:回顾与展望

文章回顾了过去二十多年来我国有关社会责任会计的理论基础、概念、目标和计量等问题的规范研究,以及社会责任信息披露现状、决定因素和经济后果等问题的实证研究,并对我国社会责任会计研究领域今后的发展方向进行了展望。     

Impact of social media on economic growth – evidence from social media

This article attempts to investigate the impact of social media (SM) on economic growth. Using information obtained from memberships to social networks, we find that SM has a negative and significant impact on economic growth. This provides evidence in favour of our hypothesis that SM increases the search costs for information and also increases the substitution effect from labour to leisure thereby producing a negative impact on growth.     

中国电力行业规制效果实证分析

2002年国务院批准的《电力体制改革方案》确定了电力体制改革的基本方针,据此,国家采取了诸多规制手段,目的是通过合理规制自然垄断环节,促进相对有效竞争,提高经济效率。4年过去了,中国电力改革的效果究竟如何呢?文章从价格水平、价格结构、行业利润和经济效率等方面进行了实证分析,以检验我国电力行业的规制效果,结果显示:规制制定了合理的价格水平和价格结构,改进了电力行业效率,但在规制垄断利润和制止A-J效应方面仍未成功。     

让学术研究回归社会需求是技术经济研究的努力方向

技术经济的研究有两个面向:面向学术和面向应用。面向学术有两个方面,一是面向国际,二是面向国内。面向国际,要在国际学术期刊发表论文,特别是在国际顶级期刊发表论文,必须有新发现、新结论,这很不容易,我们真正有原创性的研究还很少。面向国内的学术成果主要在国内发表,论文数量和水平在逐年提高,但相当多的文章是为了发表而发表。面向应用也有两个方面,一是面向政府,主要是为宏观的、战略决策和管理服务;二是面向企业,就是面向企业实际操作层面。这两个方面我们都做得很不够,存在越来越脱离实际的倾向。为此,我们要认真思考要不要改变,如何改变这种状况。     

后SARS时期:经济影响与政策取向

联系理论研究与实际部门的行动我们可以清楚地看到,SARS危机对中国经济的影响是不容回避的,随着时间的推移,更多部门、更深层次的影响也将逐渐显现。从解决SARS危机所采取的"隔离"这一特殊方式的后果出发,评价经济中的某些部分从整个产业链上脱离出去的代价及连带影响,评价重新回到产业链上的机会与成本,提出合理的政策扶助措施,就构成了本文的基本思路。     

人民币升值对我国经济的影响

人民币汇率改革与人民币升值紧密相关。近来．人民币升值速度加快,升值的预期也再次得到强化;对于人民币汇率的浮动区间及浮动弹性等问题仍然存在着争议。本文通过人民币汇率改革对经济影响的分析．提出了应对策略。并认为人民币大幅升值将不利于我国经济的长期发展。要避免重蹈日元升值的覆辙。