"一带一路"战略对沿线企业带来的影响和机遇

"一带一路"是我国主动向西推广优质产能,将使沿线企业获益匪浅,对经营发展与结构提升提出更高的开放格局要求,也是打造开放、均衡、普惠的区域性经济的重要战略举措."一带一路"战略的实施能够促进沿线企业业绩倍增,加快沿线企业产业结构的转型升级,有利于沿线企业实现可持续发展、打造优质企业.本文通过介绍"一带一路"战略的推出和实施,分析了"一带一路"战略对沿线企业的影响,及其对沿线企业带来的发展机遇与挑战,从企业经营发展的不同层面提出了"一带一路"战略沿线企业应当齐备的应对措施.     

"一带一路"与专业化会计审计服务

"一带一路"是"丝绸之路经济带"和"21世纪海上丝绸之路"的简称,沿线共有65个国家,大多数属于发展中国家,虽然发展中国家人口达到了世界总人口的44％,但经济总量却只达到了全球经济总量的17％.从当前沿线国家的发展情况来看,虽然其中绝大多数国家的发展情况不尽如人意,但与发达国家相比,其后劲会更为强势,暴发力会更足,与中国当前乃至未来很长一段时间的经济发展具有很强的互补性.因此,我国提出的"一带一路"倡议对中国新一轮的对外开放,这对我国以及其他沿线国家的互利共赢、协同发展具有重要意义.文章分析了"一带一路"倡议对经济发展的影响,重点探讨了"一带一路"建设对专业化会计审计人才的迫切需求,并针对如何培养"一带一路"建设所需的会计审计人才提出了策略,为在新经济背景下,提高专业的会计审计人员的职业素养,使其符合"一带一路"新经济的发展要求,确保会计审计工作得以科学高效地开展提供参考.     

中国对"一带一路"沿线国家基础设施建设 ——以斯里兰卡汉班托塔港为例

"一带一路"倡议自提出以来,经过三年多的发展,已从最初的理论设想发展到目前全面推进、 务实合作,我国在构建"一带一路"战略蓝图时,结合"一带一路"沿线国家的具体情况和我国国情,进行了一系列基础设施建设与投资.本文仅从基础设施建设这个"一带一路"建设中的先行领域出发,以斯里兰卡汉班托塔港为例具体分析了中国对"一带一路"沿线国家基础设施建设情况.     

"一带一路"倡议下的税收征管合作机制研究

"一带一路"倡议给我国及沿线国家经济发展和贸易往来带来了很多新的契机,而在发展的同时也有许多新生问题出现,这些问题中税收占很大比重。税收征管合作论坛上提出的"一带一路"税收征管合作机制,对于实现我国与"一带一路"沿线国家共同发展,促进"走出去"企业对外投资与加强国际贸易合作有重要意义。本文从税收征管体制的提出、税收促进"一带一路"建设的重要性、"一带一路"沿线国家税收征管合作中存在的问题以及完善建议四个方面展开分析。     

PPP模式存在的风险及其风险管理对策研究 ——基于"一带一路"合作框架的分析

"一带一路"倡议是世界范围内首个由发展中国家主导的区域合作新框架,基础设施建设是"一带一路"框架下国际合作重点关注的领域.以丰富投资主体为核心理念的PPP模式,为解决"一带一路"沿线国家基础设施建设资金投入问题提供了有效途径;但由于沿线国家不同的政治环境、经济水平、社会文化等,PPP模式在实施过程中存在一定风险.文章通过对PPP模式概念定义与风险研究的阐述,分析其在"一带一路"沿线国家实践中存在的具体风险,进而给出在"一带一路"合作框架下PPP模式风险管理对策.     

“一带一路”沿线省市区工业生态效率及影响因素研究——基于DEA-Malmquist-Tobit模型

"一带一路"沿线省市区工业生态效率的研究对于推动我国绿色生态文明建设具有重要意义。本文运用DEA、Malmquist指数及Tobit模型对2011-2015年"一带一路"沿线17个省市区的工业生态效率时空变化特征及影响因素进行实证研究,结果表明:"一带一路"沿线省市区工业生态效率总体水平较低,呈现"东南区域>东北区域>西南区域>西北区域"的分布特点;区域整体工业生态效率呈良好改善态势,技术进步是工业生态效率提升的主要动力;西南区域在工业生态效率改善方面呈现明显的"追赶效应",东北区域的效率提升呈现后劲不足态势;经济发展水平、城市结构、对外经济和研发强度对于工业生态效率有显著影响。最后,从"一带一路"沿线的区域合作入手,提出优化区位选     

“一带一路”倡议背景下我国教育服务贸易发展的思考

"一带一路"之"一带"是指中国西部到西亚和欧洲包括政治、经济、文化等多个领域的互联互通和密切合作。中国应该抓住这个国际化的贸易渠道,振兴国内各行各业,促使其走向世界。文章论述了我国教育服务贸易在"一带一路"沿线国家和地区中获得的重大发展机遇,并指出我国教育服务贸易应顺应世界发展趋势,积极交流和共享"一带一路"沿线国家和地区的学习资源和教育模式,培养各国所需的复合型人才,为沿线国家的繁荣昌盛培养教育力量。     

“一带一路”绿色债券市场:困境与对策

"一带一路"沿线国家因其地理特殊性存在较大的气候适应压力,通过发行绿色债券来支持可持续发展项目可以有效缓解这一问题。文章将研究视域聚焦于国际资本市场中的"一带一路"绿色债券市场,通过梳理"一带一路"沿线主体在国际资本市场中绿色债券发行及交易的现状,从标准、规模、主体、期限四个角度对该市场独特的绿色债券困境进行综合分析,最终提出有效改善困境的相关对策,具体包括制定国际接轨发行标准、考虑沿线国家多方结盟、引入专业机构先进经验、鼓励公私合营伙伴关系等,为有效提升"一带一路"绿色债券市场发展水平与竞争能力提供借鉴。     

国际工程受项目所在国审计之典型案例剖析

随着"一带一路"建设的不断深入,国际市场对企业合规经营、有序竞争的要求不断升级,项目所在国对工程项目进行合规审计而对承包商造成多方面的影响也逐渐显现。"一带一路"沿线国家的审计类型"一带一路"沿线国家政治经济体制各异,治理模式千差万别,法律制度多种多样,导致各个国家的审计制度模式也各具特色。目前,世界各国审计制度模式大体可以分为四种类型。     

人力资源服务,为企业"走出去"引路

日前,工信部发布通知,提出助力中小企业赴"一带一路"沿线国家开展贸易投资、为中小企业提供优质服务、提升中小企业国际竞争力等三项重点工作将成为激活我国中小企业加强与"一带一路"沿线各国产业跨越发展的新"引擎".当前,我国中小企业已超过800万家,在"一带一路"建设框架下,中小企业有着广阔的市场空间.人力资源服务业作为第三产业即服务业的分支,既与人才发展相链接,又与产业发展相关.在"一带一路"政策背景下,人力资源服务机构能为中小企业发展提供哪些动力和支持,这是值得思考和探索的重要议题.     

Workfare,welfare, agency,and well-being

Workfare programs are state-instituted programs that require able-bodied persons with children of school age who wish to claim welfare payments to participate in job training programs, and, eventually, to enter the work force. The philosophy of workfare is based on the value of work and the goal of self-determination. However, as a mandatory program for welfare recipients, workfare requires of those recipients certain duties which, according to those who challenge workfare, interfere with the freedom to choose what one will do with one's life. Whether some form of workfare will be adopted as part of our national welfare system remains to be seen. What the debate about such a program suggests is that welfare, in itself, by ignoring the necessity of security and education for full human agency, neither satisfies basic needs nor prepares its recipients for any life other than that of dependency. With all its difficulties workfare nevertheless presents an alternative to welfare that, at least in theory, more closely identifies its purpose with the values of our society.     

Externalities, Indivisibility, Nonreplicability, and Agglomeration

In this paper we argue that the impact of external scale economies and diseconomies on city size is not nearly as clear-cut as it is tacitly believed in urban economics. Similarly, city-size distortions are not caused by externalities alone. Indivisibility and nonreplicability, which prevent establishing the “right” number of cities, may represent a source for city-size distortions which can be stronger than the standard resource misallocation resulting from external scale economies and diseconomies. It follows that a direct population dispersion policy is not just an inferior substitute to Pigouvian taxes and subsidies but rather a useful complement.     

Streets, Malls, and Supermarkets

We develop a model of competition between shopping centers, comparing competitive outcomes in three alternative modes of retail organization, namely: streets (in which neither developers or retailers internalize agglomeration effects between products); malls (in which developers internalize); and supermarkets (in which both developers and retailers internalize). For a fixed number of centers: (i) converting streets to malls intensifies developer (but not retailer) competition, which increases product range (i.e., the number of shops built by the developers) and consumer surplus, reduces profits, and has ambiguous effects on welfare; (ii) converting streets to supermarkets intensifies retailer and developer competition, has ambiguous effects on product range (number of shops), reduces profits, and increases social welfare. With free entry both conversions reduce the number of centers and, if there is excess entry, conversion to supermarkets (but not malls) unambiguously increases welfare.     

Profit,productivity, and profit-sharing

This study is an investigation of the effect of profit-sharing on labor productivity. When monitoring labor performance is costly for management, a regular wage/salary contract is insufficient to induce profit-maximizing behavior from the worker. The authors demonstrate that when this profit-maximizing behavior can be induced only through profit-sharing, a linear profit-sharing program will increase productivity and the welfare of both management and labor. The benefit from profit-sharing is increasing up to the point where the utility of additional income is offset by the negative utility of extraordinary effort (working harder or providing higher quality work). The income effect, i.e., the change in negative utility of extraordinary effort given a change in income, can potentially either increase or decrease the point at which the income-effort tradeoff-reaches zero.     

Packaging,business, and society

The objective of this paper is to present the impact of packaging material on sustainability. The article analyzes the size of the problem that arises from the use of packaging and the effect of various types of packaging material on waste management. The data on solid waste from the United States and the European Union reinforce that the problem is not only huge but also requires immediate attention. The research found that paying attention to packaging has the potential to improve economic, environmental, and social sustainability. Reducing packaging in supply chains improves profitability for organizations, reduces environmental impact, and helps societies in lowering the cost of disposal. The cost of packaging materials and the costs of disposal and landfill, are borne by the end consumers. Suggested approaches to minimizing the generation of packaging waste include concerted efforts for reducing packaging throughout supply chains where elimination of packaging is not feasible, the formation of a global policy on the use and disposal of packaging materials, and educating consumers.     

Delegation, Committees, and Managers

Attempts to economize on decision-making time imply that groups of peers may delegate authority to a small committee of managers even though this means that the information and preferences of the uninvolved players are neglected. Decisions are more likely to be delegated to players with better information and more representative preferences. The possibility of ex post protests may force managers to take the preferences of others into account but may also give them incentives to ignore their private information. The argument may explain employees' willingness to let bosses decide, and thus throw some light on the theory of the firm.     

Indifference,indecision, and coin-flipping

This article operationalizes a non-empty relation as implied if strict preference and indifference jointly do not completely order the choice set. Specifically, indecision is operationalized as a positive preference for delegating choice to a least predictable device.     

Debt,equity, and information

Most firms issue financial assets such as debt or equity (e.g. bonds or stock) to outside investors. While these financial assets differ greatly in their characteristics, their diversity has received little attention in the literature. Filling this important gap in the literature, this paper views debt and equity as financial contracts, and asks why they are optimal instead of other financial contracts. By endogenizing the bankruptcy process, this paper shows how debt and equity arise as a consequence of an optimal allocation of cash-flow rights and monitoring rights, and how equity leads to dividend signaling.