中国银行业监管协调与合作适度性评价指标体系的设计与应用研究

随着银行业金融创新的快速发展,金融风险跨市场、跨国界更加方便快捷,单个银行监管当局已难以独当一面,从而需要加强银行监管主体的协调与合作.为了衡量银行监管当局监管协调与合作的适度性,本文试图设计一套评价适度性的指标体系.在设计时,笔者把适度性评价指标体系分为国内协调评价指标体系和国际合作评价指标体系两部分,并通过对适度性评价指标体系指标值的测算,提出具体的监管行动建议.     

Building Trust? Conditional Cash Transfer Programmes and Social Capital*

In this paper, we propose a measure of social capital based on behaviour in a public goods game. We conducted a public goods game within 28 groups in two similar neighbourhoods in Cartagena, Colombia, one of which had been targeted for over two years by a conditional cash transfer programme that has an important social component. The level of cooperation we observe in the ‘treatment’ community is considerably higher than that in the ‘control’ community. The two neighbourhoods, however, although similar in many dimensions, turn out to be significantly different in other observable variables. The result we obtain in terms of cooperation, however, is robust to controls for these observable differences. We also compare our measure of social capital with other more traditional measures that have been used in the literature.     

From the monophonic university to polyphonic multiversities

Future University? This is a question on many minds today and with the onslaughts of social upheaval, economic constraint and the WWW, the question demands close attention. Seeking an alternative to ‘one right way of knowing' is nothing short of a finding the modern-day equivalent of an alternative to the monastery (from which today's Universities emerged). This article seeks to explore several of the dimensions of this question and concludes that the concept of University needs to move from a monophonic one with ‘one way to know' to a polyphonic one where diversity is harmonised.     

Functions of scenarios in transition processes

Given the interplaying tendencies of economic decline, social instability, and environmental depletion, any transition towards sustainable development faces a challenging task. To successfully cope with this complexity requires transition management. Integrated approaches for supporting sustainability transitions have been elaborated in the last years. Future studies and scenario construction are regarded as essential components in these approaches. However, the related studies in this field have focused either on a specific type of transition process, or on decision support in a different contextual process, or on a specific function of scenarios. Thus, an evaluation of the wide range of viewpoints on the functions of scenarios with respect to the requirements for transition management is still missing. In this paper, we systematically elaborate upon the functions for transition management that scenarios can fulfil. The developed concept is applied to five empirical scenario studies supporting transition processes on the national, regional and local level in Switzerland. The paper contributes to the development of a functional methodology of transition support, providing initial guidelines for answering the question of which method is appropriate for what type and phase of a transition process.     

Hope and anticipation in education for a sustainable future

Global sustainability problems pose serious challenges for humanity. In handling these problems education for sustainable development (ESD) is seen as important. Different key competences that ESD should focus on have been introduced, such as the ability to deal with future dimensions. Still, studies indicate that future dimensions are not always included in ESD and that many young people are pessimistic concerning the global future. Therefore, one could argue that a focus on anticipatory emotions, especially hope, should be included in ESD. There is a worry, however, that hope will lead to unrealistic optimism and/or less engagement. The aim of this paper is to problematize the discussion about hope in relation to ESD and the global future by grounding it in theories from different disciplines and in empirical research about young people, hope, and climate change. The review shows that hope is a complex, multifaceted, and sometimes contested concept. Hope can be related to denial, but in other cases it can help people face and do something constructive with their worries about the global future. The close relation between hope and trust is emphasized and a need for critical emotional awareness in ESD is argued for.     

Quality evaluation framework (QEF): Modeling and evaluating quality of business processes

Business process modeling is an important part of information systems design as well as of any business engineering or reengineering activity. Business process modeling languages provide standard ways of presentation and communication between different stakeholders. A business process model is the externalization of the conceptualization of some parts of the object world that deal with those aspects that pertain to the way business transactions are carried out and supported by an information system. This paper deals with an essential issue in this context, namely the assessment of the quality of business processes through their models. This objective raises two major issues, (a) the identification of the quality factors relevant to business processes, and (b) the definition of the metrics that provide a means for objectively measuring quality of business processes. These two issues are addressed in this paper through a quality evaluation framework, known as QEF that enables business process modelers to explicitly incorporate a wide variety of requirements corresponding to quality factors. Quality factors of business processes are defined in this paper and categorized into different quality dimensions. Application of the quality framework as well as proposed quality dimensions, factors and metrics are discussed through an illustrative example.     

中国—东盟社会保障协作问题研究

中国-东盟区域一体化进程正在加快发展,但是由于缺乏社会保障领域的国际协作,一方面中国-东盟各国之间因争夺资本、市场而出现社会倾销的可能性大大增加,甚至会导致贸易冲突;另一方面该区域内跨国流动人口的社会保障转移、接续难。这些社会保障中的突出问题将严重影响中国-东盟的区域合作的进程。本文阐述了中国-东盟区域合作中突出的社会保障问题,分析了影响中国-东盟社会保障协作的因素,最后提出了促进中国-东盟社会保障协作的建议。     

Declaraciones institucionales y percepciones individuales sobre la sustentabilidad en escuelas de negocios mexicanas

The objective of this paper is to analyze how business schools of Mexican universities deal with the concept of sustainability as part of their educational task. In order to achieve a comprehensive vision, this study considers the environmental, the social, and the economic components of sustainability. After discussing the conceptual dimensions of education for sustainability, the empirical part of the paper consists of two sections: a content analysis of how official university documents handle the concept of sustainability and a survey of professors’ and students’ perceptions of sustainability. The analysis shows that both professors and students in the Management and Accounting disciplines need to extend their understanding about the economic and environmental aspects of sustainability. The results of this study provide information that can guide the efforts made by institutions of higher learning for training their professors and offering a comprehensive education for their students in all three components of sustainability.     

La delimitación contingente del espacio organizacional basada en procesos de saber

The aim of this article is to call into question the concept of organization delimited as a social object of discrete character, in order to propose that the organizational space is a product of multiple operations of knowledge that conform and delimit its spatiality in a contingently and current way, according to the knowledge process that are functioning at that time. Going along with this line of thought, we differentiate the roles of the management system, the standardization system and judicial-legal system in the delimitation of the spatiality of the organizational phenomenon and we propose that this delimitation produces a rethinking of the management system as to internal system of the discrete organization. Consequently, this results in rethinking the political dimension that is present in the organizational phenomenon. This also impacts on the processes of including subjects in this complex spatiality. We conclude that the concept of organization as a social object of discrete character is not only insufficient to conceptualize the organizational phenomenon, but is also insufficient as a tool for organized action.     

央地金融监管协作:经验、回顾与展望

我国金融业体量庞大且关联复杂,金融治理愈发需要发挥中央和地方的协作,形成合力。近年来,各地均在探索建立中央金融管理部门分支机构与地方政府的监管协调机制,但仍缺乏系统、明确的顶层设计,且面临中央指导不够、基层力量不足、法律规定不明等挑战。本文对国内外的央地金融监管协调机制作了梳理,按互动程度深浅将国际上金融监管协作机制分为无需互动、有限互动和深度互动三种模式,并按时间和特点将国内央地监管协作机制建设分为四个阶段。在此基础上,通过分析现有机制中存在的困难和挑战,本文提出了构建双层监管协作框架、完善金融委地方协调机制、完善法律配套体系等系列建议。     

A conceptual development of Simons’ Levers of Control framework

The management control literature has been criticised for having concepts that are ill-defined. This causes mixed empirical results and makes it difficult to build a coherent body of knowledge. The paper addresses this issue by developing an important framework, that of Simons’ Levers of Control, which has been criticised in the past for its vague and ambiguous definitions. Using methods of concept analysis, the paper analyses prior literature to identify ambiguities with the different levers of control and uses examples from prior field studies to illustrate these ambiguities. The paper also analyses the positive and negative dimensions of controls, which, although part of Simons’ framework, have remained unexplored. For each ambiguity identified, the paper proposes a solution to improve concept definitions or to clarify the relationship between concepts. The result is a revised framework that explicitly separates managerial intentions for controls and employee perceptions of controls. Managerial intentions are comprised of three levels: 1) types of controls (social and technical) 2) which are organised as four control systems (strategic performance, operational performance, strategic boundaries and operational boundaries) and 3) which can be used diagnostically or interactively, have an enabling or constraining role and can lead to either reward or punishment. Finally, after defining the framework's concepts and explaining how they interact, the paper concludes by offering avenues for future research.     

Transdisciplinary collaboration in environmental research

One aim of transdisciplinary research is to get natural and social scientists to collaborate, so as to achieve an integrated view of a subject that goes beyond the viewpoints offered by any particular discipline. The question of how transdisciplinary approaches can be practised remains a challenge, however, if the quantitative and the qualitative sciences are both to be included. To explore this question, a series of qualitative interviews was conducted with researchers involved in two recent Swiss and Swedish research programmes. In both these programmes natural and social scientists had to collaborate in problem-driven environmental research. Three findings from these interviews are discussed in this paper: (a) that the researchers have more reasons to offer for non-collaboration than for collaboration, and that most of the thinking about transdisciplinary collaboration takes place at the level of programme management, (b) that the researchers should be classified as Detached Specialists or Engaged Problem Solvers rather than as natural and social scientists, and (c) that if collaboration evolves in a problem-driven research environment it tends to take the form of division of labour. The conclusion this paper draws for problem-driven research is that, paradoxically, the pressure to produce usable results should be reduced if collaboration is to emerge.     

基于“善治”理念的我国基本养老保险覆盖面研究

扩大基本养老保险覆盖面必须基于特定的理念进行顶层设计,"善治"理念强调社会公平正义,强调治理主体的多元化,契合了我国基本养老保险制度改革的现实需要。我国基本养老保险领域存在的主要问题在于覆盖面过低,且存在城乡与地区之间在覆盖面和保障水平上的显著差异。从"善治"理念出发,本文提出要充分发挥政府、企业、社会组织及公民个人在扩大基本养老保险覆盖面中的作用,通过不同主体之间的合作实现基本养老保险的全民覆盖。     

The effect of CEO social capital,CEO duality and state-ownership on corporate innovation

This study explores the effects that CEO social capital has on firm innovation. Among the different aspects that affect firm innovation, this aspect has been overlooked, even though it may play a crucial role, given the fact that CEOs are important decision-makers within firm boundaries. Therefore, in this study we address the following research question: What effect does the CEO's social capital have on corporate innovation? This study dissects the effects of CEO social capital into its internal and external dimensions, and it looks at related moderating effects. Grounding our study in social capital theory, using a sample of Chinese listed firms between 2007 and 2016, we propose and provide empirical evidence that both the internal and external social capital of CEOs play a critical role for the innovation of firms. In addition, we have also explored the boundary conditions of these effects, considering the way CEO duality and state ownership moderate the effects brought about by CEO internal and external social capital on corporate innovation. Our findings contribute to the scientific understanding of the conditions in which CEO social capital may benefit firm innovation to a greater extent, by also considering the effects of CEO duality and state ownership. Moreover, the results of this study provide managers with clear indications about the optimal conditions under which firm innovation may be benefited by CEO social capital, which is in the case of CEO duality and state-owned enterprises (SOEs).     

Embodied uncertainty: living with complexity and natural hazards

In this paper, we examine the concept of embodied uncertainty by exploring multiple dimensions of uncertainty in the context of risks associated with extreme natural hazards. We highlight a need for greater recognition, particularly by disaster management and response agencies, of uncertainty as a subjective experience for those living at risk. Embodied uncertainty is distinguished from objective uncertainty by the nature of its internalisation at the individual level, where it is subjective, felt and directly experienced. This approach provides a conceptual pathway that sharpens knowledge of the processes that shape how individuals and communities interpret and contextualise risk. The ways in which individual characteristics, social identities and lived experiences shape interpretations of risk are explored by considering embodied uncertainty in four contexts: social identities and trauma, the co-production of knowledge, institutional structures and policy and long-term lived experiences. We conclude by outlining the opportunities that this approach presents, and provide recommendations for further research on how the concept of embodied uncertainty can aid decision-making and the management of risks in the context of extreme natural hazards.     

Bank bailouts and economic growth: Evidence from cross-country,cross-industry data

In this paper, we revisit the question of how bank bailouts affect economic growth. We adopt a broad concept of bailouts, which includes both capital injections and liquidity support to the banking system. We employ an identification strategy that controls for the various dimensions of bailout endogeneity and find that liquidity support has a significant positive real economic effect. The effect of recapitalizations per se is not statistically significant, but they reinforce the positive impact of liquidity interventions. Utilizing bank-level data, we provide evidence that this is the case because better-capitalized banks and banks in significantly recapitalized systems have a higher propensity to lend, thus raising aggregate-level real economic growth.     

寻求政府会计改革的稳定形式

中国目前的制度环境使得政府会计改革刻不容缓。政府会计在公共产权的界定和保护中处于最基础、最重要和最具操作性的地位,其改革涉及政府部门既得产权利益的调整,改革成本与改革收益并存,须稳步推进。政府会计改革的稳定形式即为改革成本最低的改革方案,它决定了改革的过渡性与渐进性;最优政府会计改革速度取决于改革实施成本与摩擦成本的权衡。据此,本文从政府预算会计与财务会计的协调、改革过程和"二元"结构准则体系维度探寻了政府会计改革稳定形式的实施方案。     

论校企合作机制

职业院校是我国职业教育的主体形式,校企合作机制是职业院校实现"校企合作、工学结合"办学模式的保障。本文从国家立法层面谈校企合作法律机制保障及地方立法的意义,由政府引导、校企互动、行业协调的校企合作运行机制,确保校企合作长期、稳定发展。     

社会保障与社会公平相关性的理论分析

当代西方社会代表性的公平理论认为,公平是一个包含起点公平、机会公平、过程公平与结果公平四个环节的循环过程。社会保障与社会公平的相关性表现为：公平是社会保障的核心理念,社会保障制度源于对公平的诉求;社会保障制度的设计体现公平原则,其自身的公平性确保机会公平并维护过程公平;社会保障制度具有公平功能,即通过弥补起点不公平和缩小结果不公平来增进整个社会的公平程度。     

国库现金管理对我国货币政策的影响:一个实证分析

中央财政管理的国库资金是社会资金流量中的一个重要组成部分,对中央银行制定货币政策、调控货币供应量和公开市场操作都影响重大,在现代市场经济条件下,国库已成为连接财政和金融的窗口和桥梁,对财政政策和货币政策的有机配合发挥着重要的作用。本文以近年来我国正在开展的国库集中支付制度改革为背景,实证分析了国库现金管理对我国货币政策格局的影响,提出了我国进一步提高国库管理水平、加强货币政策管理的政策建议。