汪同三：中国的通胀水平还在温和的范围之内

今年1～8月份，中国的居民消费价格指数（CPI）上涨了3．2％．对此．中国社科院数量经济所所长汪同三今日表示，总体来看．中国的通胀水平，价格上涨水平还是在温和的范围之内。[第一段]     

匈牙利金融业

编者按:本刊上期刊登了中国社科院金融研究中心副主任何德旭研究员关于匈牙利金融改革的研究文章的前两部分,本期我们刊登后两部分,即货币政策和金融监管.     

欧盟门外的匈牙利金融业

编者按:匈牙利是比较成功地完成经济体制转型的国家之一,并在经济转轨的过程中对国内金融体系进行了改革.它的经验对其他经济转型国家具有借鉴意义.为此,我们从本期开始分两次刊发中国社科院金融研究中心副主任何德旭研究员的文章,从中央银行、银行体系、贷币政策和金融监管等四个方面对匈牙利的金融改革做全面的分析.本期刊登前两部分.     

企业现金支付能力分析

企业现金支付能力分析中国社科院工业经济研究所张解元企业的每一笔业务，无论是投资增加、利润分配，还是生产经营、银行融通资金，都会引起现金的流入或流出。企业的现金支付能力，在企业中占据非常重要的地位。本文所谈的企业现金支付能力，并不仅仅是指企业有无现金或...     

2013钱在“囧”途——2013投资理财十大事件

2013年即将过去,在这一年里,我们辛辛苦苦地投资,日日夜夜地理财,其中到底发生了什么尔事、什么囧事,值得我们在以后的投资理财路上借鉴取经？还是让我们回首一下2013年的投资囧事吧。     

要正面应对“价高”的负面新闻

政府采购"价高"问题历来是社会舆论关注的焦点。日前,随着负面新闻《八成政府采购商品高于市场价》的发布,"价高"问题又一次重重锤击了我们。2013年2月25日,中国社科院发布《中国法制发展报告》,其中专门有一章《中国政府采购制度实施状况调研报告》。媒体报道的负面新闻据此指出"根据中国社科院对部分地区去年1-9月间政府采购产品的比对发现,其中八成高于市场平均价,超过一半的商品价格高于市场平均价1.5倍以内。"仔细研读社科院报告,可以发现,负面新闻所指的"政府采购商品"     

地方党委政府在支持金融业发展中应发挥的作用研究

温州作为中国社科院公布的国内金融生态环境最高等级的五个城市之一,积极深化金融改革和创新,金融业保持持续穗定发展,有力地支持了地方经济建设.温州金融的现状验证了区域金融资源配置的有效性,体现了地方党委政府及各监管部门在金融生态环境建设中发挥的重要作用.     

能否乐活一生

近期，我国养老体系改革方案备受关注。人力资源和社会保障部等多部委组织清华大学、中国社科院、国务院发展研究中心、中国人民大学、浙江大学等学术研究团队提出相应的改革版本。前一时期，清华大学提出的延长退休年龄的方案遭社会热议甚至批评。理性而言，清华方案与其他各种方案所需解决的问题是一致的：我国的社会养老金账户余额紧张，随着老龄人群的激增，我们的退休生活难以实现尊严、体面的目标。无论延长退休年龄还是延长交费年限，都是为了让社会养老金账户多入少支，或者快入慢支。     

世界需要中国的声音

一、祝贺第二届国际金融青年论坛召开很高兴我们和国际金融青年论坛年轻的专家学者再次相聚。本次会议由中国国际金融学会主办,中国社科院金融所、中国进出口银行、中国银行国际金融研究所承办,但本次论坛主要由社科院金融所具体负责和组织。社科院李扬副院长亲自选定了黄山这个风景秀丽     

名家论债券市场

在近期召开的名为“债券市场发展:机遇与挑战”的论坛上,中国人民银行,中国保监会、中国证监会、中国工商银行、中国社科院等国内等机构的专业人士对如何发展中国债券市场这一问题发表了各自的看法。本刊对这些言论略加整理,或许从这些言论中,我们可以发现一些关于发展中国的债券市场的可以称之为政策导向的东西。     

Australian evidence on student expectations and perceptions of introductory business finance

This study examines the differences in perceptions and expectations between students at the Caulfield and Peninsula campuses of Monash University with different entrance criteria and degree availability to determine whether two different introductory finance subjects should be offered rather than one. Results reported in this study suggest that students at the Caulfield campus are interested in studying a challenging introductory finance subject, whereas students at the Peninsula campus perceived that introductory finance is ‘difficult’. Capital structure and cost of capital topics are statistically significantly ranked higher by Caulfield students than Peninsula students. The results reported in this study revealed that two different introductory finance subjects would be more effective. The core subject at the finance major campus (Caulfield) follows a traditional structure with more emphasis on finance theory, whereas the new subject at the non‐finance campus (Peninsula) places greater emphasis on applications.     

试论现代财务学的学科性质、分析框架和研究方法

本文认为,从理论渊源和学科体系上看,财务学应该属于经济学;财务学的分析框架由研究基点、假设条件、理论依据、理论模型、经验实证和分析工具等要素或步骤构成;鉴于财务学既是一门社会科学又是一门经验科学,因此在财务学研究中要综合地运用各种研究方法,而不能片面地强调实证分析方法。     

财务学科定位与发展研究——基于会计学科定位的思考

本文试图解决财务学科定位与发展这一财务学科建设的基本问题。文章通过将会计学科定位与财务学科定位相关研究的方法,分别从财务学与会计学的本质、内涵、范畴等基本理论研究出发,为财务学科与会计学科定位奠定理论基础;然后针对我国目前财务学科与会计学科归属存在的问题,提出了将会计学科作为与经济学和管理学并列的学科门类,扩大财务学科范畴,将财务学科作为管理学门类中的一级学科的观点。     

论财经类高校图书馆学科化服务运行机制及其优化

财经类高校图书馆建立学科化服务模式既突破了图书馆传统服务模式,又强化了图书馆为教学服务的意识和能力,是财经类高校图书馆服务职能的延伸与发展。本文从学科化服务在财经类高校图书馆的发展现状出发,在分析财经类高校图书馆建立学科化服务的必要性的基础上,提出学科化服务运行机制及其优化。     

公共部门理财学科的兴起与建设

随着我国政府职能转变和非营利组织的不断发展,公共资金的管理问题倍受社会公众关注,也成为学术研究的热点。但是,从教育层面来说,高等学校关于公共部门理财学科的建设比较滞后,存在理论交叉、课程互相取代和不完整的状况。本文从公共部门理财学科的兴起历程研究公共部门不同理财课程的内涵和外延,提出高校相关专业应当在背景学科、基础学科和核心学科三个层面设置公共部门理财类课程,以完善公共部门理财学科的课程体系,为培养复合型人才服务。     

我国政策性金融转型研究综述

政策性金融在我国作为新兴的边缘学科,国内现有的文献不多,系统的研究更少,其理论研究尚处于不成熟阶段,许多问题如对政策性金融的界定和转型仍处于探讨与争论之中。本文对国内学者关于政策性金融的界定、与开发性金融、商业性金融的关系、转型等方面的研究进行综述,希望能为国内专家学者对我国政策性金融的转型进行进一步的深入研究以及决策者制定有关政策提供参考。     

Experiential Learning – A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education

Abstract

Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students’ learning experience, but there has been limited pedagogic research attention on its use in finance education within the UK. This paper, utilising an on-line survey, provides a snapshot of the current usage of finance-related simulations across the 97 UK universities offering finance programmes. The paper also reports the findings of a case study that offers insights into the effectiveness of introducing computerised simulation into a postgraduate finance course from both a student and tutor perspective. It highlights an enhancing learning experience for students through concrete experience and reflective observation, increasing their understanding of difficult and complex finance concepts.     

Topics and trends in finance research: What is published,who publishes it and what gets cited?

In this study we provide a detailed examination of the subject matter of finance research and its institutional features as it has evolved over the past two decades. Drawing on novel approaches from data science, we examine the content of more than 30,000 published papers. Overall, we find a striking lack of diversity in the topics investigated and the methodological approaches used. Almost all finance research is conducted using techniques from economics and mathematics, with virtually no use made of qualitative methods or interdisciplinary approaches. Looking at the developments of the discipline over time, we document an increase in the volume of corporate finance research and a variation in the topics covered following the financial crisis, although these changes appear to be reactive and trivial rather than paradigm shifts. We also provide a cartography of research in finance and its citation-based impact by the location of authors. Leading finance research is concentrated in elite US institutions, and has a disproportionately strong citation-based impact. Compared with other business and management sub-fields, citations in finance are heavily skewed towards the top journals as the latter generate almost twice as much impact as the lower rated outlets.     

行为金融:理论及其中国实践

2002年诺贝尔经济学奖的颁发无疑确定了行为金融理论在经济学中的重要地位,并对现代金融理论提出了强有力的挑战.本文在综合国内外研究成果的基础上,着重就其主要内容、实践意义以及在我国证券市场上的实证分析等方面对该理论进行了详细深入的论述,并对其研究前景作出了展望.     

Finance theory: A house without windows

In this paper we aim to build on the existing critical finance literature by exploring how finance theory maintains both its momentum and hegemony. More specifically, by using an example at the core of finance theory (namely, portfolio asset allocation) we illustrate how finance keeps itself artificially alive by taking data from the outside world, often ignoring the rich complexities of the context which has given rise to the data, and using these ‘new facts’ to create puzzles which then lead onto more activity to see how the accepted core can or cannot be extended to incorporate the ‘new facts’. Against this process the paper then shows how the more obvious approach of engaging with the various participants can lead to greater insight and understanding. Given this approach, facts are not just anomalies which need to be explained away but part of the environment which help us to understand the various activities of individuals and organisations. The paper concludes by outlining a research agenda which develops a number of streams of research in critical finance and needs to be addressed in an open manner if traditional finance is to move from being closed and increasingly moribund to a subject which captures the vibrancy and dynamism of financial activities/markets across the globe.