浅论马克思实践主体性思想在社会领域中的体现

实践进入社会生产领域称为劳动,我们要想深入分析马克思实践主体性思想在社会领域中的体现,首先就需要从劳动对象化出发,进一步分析劳动异化、劳动社会化和劳动自主化,这样我们就可以清楚地看到体现在劳动展开过程中的从简单到复杂的辩证运动,看到实践主体性在社会由低级向高级发展过程中所起的作用.     

劳动分工与生产效率理论评述及现实思考

劳动分工理论一直不被主流经济学所重视,但从亚当·斯密以来经济学家一直都在探讨分工与效率之问的关系,并且劳动分工理论也逐渐走进经济学家的视野。劳动分工和生产效率的研究拓宽了经济学研究领域的视角,增加经济学对经济现象的解释力。本文综述了主要的分工理论。随着经济发展,劳动分工的形式也在发生着变化,从企业内部分工到企业问分工、产业分工、企业网络化生产。在分析分工与效率的基础上进一步提出对我国制定产业政策的思考。     

浅析亚当·斯密对生产劳动的论述

本文对《国富论》中斯密提出的生产劳动进行了论述,并针对当前社会下的生产劳动提出了新标准:生产劳动必须首先是有用劳动,产品进入市场进行交换,直接生产剩余价值。     

第三产业的劳动也创造财富

传统的观点认为财富的生产是人与自然之间的物质变换,因此生产财富的劳动必须最终体现为物质资料。传统的观点把这种认识归诸于马克思。我认为,这种理解是不妥的。马克思关于生产的概念具有哲学和经济学两方面的含义,在《1844年经济学—哲学手稿》中,马克思指出生产是人与自然之间的物质变换,是就生产的哲学意义而言,强调的是人与动物的区别,人与自然的关系。     

保险企业的人力资本

人力资本的概念 人力资本界定的理论依据.马克思的劳动价值论的核心内容,就是唯有劳动才能创造价值,劳动是价值的源泉,投入生产过程中的其他生产要素,如土地、物资资料只能转移他们的价值,不能创造新的价值,只有加入劳动者的活劳动才能创造价值,也才能产生利润.作为非物质商品的生产和非物质资料投入的保险企业,生产力要素中的人不仅是创造价值的主体,也是带来利润的重要生产要素.正是基于这一点,保险企业劳动者更具有人力资本的含义.     

中国社会主义劳动理论的新进展

社会主义生产劳动理论的新进展是:只要是能够满足人们不断提高、多样化需要的劳动,包括生产物质产品和服务、精神产品和服务、公共产品和服务的劳动都是社会主义劳动;只要是为中国的现代化作贡献,为中国特色社会主义事业作贡献,都是社会主义建设者,是总体劳动者的组成部分.创新社会主义劳动理论的重大意义是:首先,只有正确划分生产劳动和非生产劳动,才能正确认识和处理三大产业之间的关系,大力发展第三产业,推动产业结构升级;其次,只有正确区分生产劳动和非生产劳动,按照专业化协条社会分工的发展要求认识总体劳动者扩大的问题,不仅会激活一切积极因素,共创小康社会,而且有助于创新和人力资本的形成;再次,只有正确地划分生产劳动和非生产劳动,才能建立合理的国民收入核算体系,正确认识和处理社会主义国民收入的初次分配和再分配的形式和过程.     

马克思《1844年经济学哲学手稿》中的劳动异化理论探析

异化劳动理论是马克思早期著作<1844年经济学哲学手稿>的核心内容之一.对它的把握,对于我们理解马克思的整个思想有着重要意义.本文首先对劳动异化理论的历史源流做出一番梳理,再讲述马克思在<1844年经济学哲学手稿>中的劳动异化理论,并指出它是对传统的异化理论的超越,并做出评价,最后指出马克思提出的劳动异化理论的当代意义.     

保险企业的人才资本

保险是生产和经营特殊商品的行业，保险企业的生产投入也是一种特殊的投入，它不是物质资料的转移和物质资料的生产过程，而是人在保险商品的研制。开发经营等劳动过程中创造价值和非物质消费品的生产过程，是知识含量较高的人力资本的作用过程，正是从这个意义上讲，从资本运动的角度，结合保险商品的生产和经营过程，研究保险企业人力资本的投入及人力资源的合理配置具有特殊的意义。     

劳动资本股份制在国有资产管理中的应用

劳动资本股份制,是在马克思的劳动与资本的概念基础上,结合股分制的内容而完成的构想,它对于现有的股份制而言是一种改革。劳动资本股份制的推行,必须首先进行政府与企业的职能重组,改革现有的项目决策与评估体制,完善劳动力价值评价和测试体系。     

解析劳动力价值

《资本论》是马克思主义经典著作,而其中资本概念的提出真正揭示了资本主义生产方式的本质就是剥削.马克思通过逻辑严密的演绎推导了货币到资本的转变,而其中的关键在于劳动力商品概念的表述.文章试图通过回顾《资本论》中劳动力商品的论述,解释劳动力价值在劳动过程中的运动     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.