关于消费启动条件--居民收入和经济增长关系的分析

消费启动不仅在理论上是经济启动的主导模式,而且已成为当前我国政府的政策选择.消费启动需要一定的条件,即收入增长同经济增长大体一致.本文从理论入手,以实证为主,考察了我国改革开放以来收入增长率和经济增长率之间的关系,结合同时期经济启动的特点,给出了对消费启动条件的完整分析.     

Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders

Following LaFond and Watts (2008), we examine the relation between information asymmetry (as measured by PIN, probability of information-based trading) and accounting conservatism but focus on a country – Taiwan – whose institutional background is different from that of the United States. Due to the disparate degree of conservatism across the world, the conclusions of LaFond & Watts (2008) might not be universally applicable. Our findings support, in general, the applicability of their conclusion to a Taiwan data set. We find, however, that the effect of PIN appears weaker when auditor tenure is taken into account, thus supplementing their conclusions.     

推行消费型增值税与当前宏观调控的协调性分析

我国实行消费型增值税的必要性已取得社会各界的广泛共识,税改基本已成定局。但2007年下半年以来的经济过热格局,促使12月的中央经济工作会议将防止经济转向过热和明显通胀作为2008年的调控目标。在如此背景之下,全面推行消费型增值税与宏观调控目标就出现若干矛盾。本文通过对各种宏观经济因素和消费型增值税的经济效应分析,指出两者矛盾的根源所在,并以此为基础提出构建两者协调关系的路径选择。     

The relationship between risk control imperative and perceived causation: the case of product counterfeiting in China

The counterfeiting of safety critical products such as pharmaceuticals is a significant risk to public safety, but the literature suggests that much of the causation of counterfeiting is endogenous: the decisions of legitimate producers and consumers facilitate or incentivize the manufacture of counterfeits. This study examined what effect the perceived causation of counterfeiting risk (both the causes of counterfeiting, and the consequences caused by counterfeiting) had on the risk control imperative: the belief that more resources should be allocated to controlling this risk. This involved a questionnaire survey of individuals in China, asking them to respond to the risks arising from the counterfeiting of specific safety-critical product types. The study found that although some causes of counterfeiting were emphasized much more strongly than others (notably the failure of the authorities, profiteering among legitimate producers and the presence of criminal organizations), the less emphasized causes were still judged as being relevant. The study found that the association between the risk control imperative and both the perceived scale of risk and its causal origins varied across different product types. In one case, the scale of risk was virtually unrelated to control imperative, but in all cases, at least one of the causal factors, and at least one of the consequential factors, explained variation in control imperative. A qualitative comparative analysis also indicated specifically that control imperative was lower if an actor who was strongly implicated in the cause of the risks was also a bearer of the risks.