Priorities for future innovation: Russian S&T Foresight 2030

Under the transition to a market economy Russian science, technology and innovation (STI) has changed dramatically. After the crisis of late 1990s, the government declared science and technology (S&T) as one of national priorities and started increasingly investing in this sector but it has not led to the tangible output like a bigger volume of high-tech exports or a higher share of international publications. A number of policy instruments have been introduced to increase the efficiency of STI policies. One of them is S&T Foresight.The activities aimed at identification of national S&T priorities and series of Foresight studies have helped to understand which areas are most promising for sustaining existing competitive advantages and building new ones via gradual shift from the resource-based economy towards the technology-oriented one.The paper presents the design and organisation of a large-scale Russian S&T Foresight exercise as a fully-fledged instrument of the national STI policy and discusses the achieved results and their use for policies at different levels.     

企业自主创新能力对创新绩效的影响研究

本文主要从企业微观层面和自主创新流程的角度选取了研发能力、生产制造能力、市场营销能力和组织管理能力4个变量来构建企业自主创新能力评价指标体系,结合来自合芜蚌创新试验区152个企业的有效问卷调查数据,对企业自主创新能力指标进行了探测性因子分析,明确了企业自主创新能力指标的因子构成;然后对自主创新能力因子同企业创新绩效进行了多重线性回归分析,研究结果表明：研发能力对企业创新绩效贡献最大,其次是管理能力和营销能力,最后是生产制造能力。因此,企业对于自主创新能力不同的影响因素应给予不同的关注和资源配置。     

论深化税收信息化管理

先进的技术和科学的管理,是现代税收管理的标志,我国目前应当通过创新税收管理理念和管理体制,加快建立全国统一的税收管理信息网络系统,推广应用全国统一的征管软件,完善与税收信息化管理相适应的人才培养机制,才能最终实现在信息化支持下的税收专业化管理。     

关于依法推进基层社会管理创新的调研报告

全国和内蒙古的社会管理创新工作都积极开展起来,并取得一定实效,但也存在不少问题。社会管理创新工作必须扎扎实实从基层做起,应主要依靠法律手段,依法推进。     

Valuation-based accounting research: Implications for financial reporting and opportunities for future research

This paper discusses the relation between financial reporting research and practice, particularly standard setters. Many studies addressing financial reporting issues use a valuation approach. The paper describes alternative approaches to valuation research and summarises the findings relating to four major current issues: fair value accounting for financial, tangible, and intangible assets, cash flows versus accruals, recognition versus disclosure, and international harmonisation of accounting standards. The summaries include identifying what standard setters and others would like to learn from research, what we have learned, and what is left to learn. The paper concludes with observations about future financial reporting academic research.     

知识经济时代财务管理的创新

当今社会,世界经济的步伐已步入了知识时代,传统工业经济时代的财务管理已受到严重冲击,许多内容已与时代不相容,企业只有及时进行财务管理方面的创新,才能在网络经济大潮中站稳脚跟.     

论社会工作在我国社会管理创新战略中的重要作用

近年,社会管理及相关问题的研究已经成为我国学术界研究的重要问题.社会工作已经成为一种应对社会问题的制度化方法和一种职业化活动,它有自己系统而专业的价值观和工作方法,它有维持社会秩序、促进社会和谐的功能.我们国家正处于加强社会建设、创新社会管理的历史时期,社会工作自身所具备的特点和功能决定了它在在我国社会管理创新战略中的重要作用.     

我国地方政府几种管理模式创新及其对东北老工业基地的启示

上海浦东新区作为我国政府管理体制创新的试点单位,在政府职能配置、机构设置和管理制度等方面进行了全面创新;深圳市和重庆市也分别在改革行政管理体制、探索“低成本”行政管理模式上有新的创意。这些经验对东北老工业基地进行政府管理模式创新产生了十分深刻的启示,如精简机构、减少中间管理层次、实现由管理型政府向服务型政府的转变等。     

银行保险的制度变迁理论分析以及对我国的启示

20世纪80年代以来,无论是一直实施混业经营的欧洲,还是近几年重新走上混业经营之路的美国,银行保险都成为一种潮流和趋势。银行保险业务的产生及发展,既源于微观领域经营环境和竞争环境的变化,也源于宏观领域制度管制的放松和信息技术的迅猛发展,更源于银行保险经济学机理带来的范围经济和协同效益。银行保险作为一种制度创新的产物,更多地体现为从销售渠道创新到业务产品创新,再到组织模式创新的金融一体化的制度变迁过程。本文从制度变迁理论的角度对银行保险的产生动因以及演变发展进行分析,以期对我国银行保险的走向提供借鉴。     

银行保险的制度变迁理论分析以及对我国的启示

20世纪80年代以来,无论是一直实施混业经营的欧洲,还是近几年重新走上混业经营之路的美国,银行保险都成为一种潮流和趋势。银行保险业务的产生及发展,既源于微观领域经营环境和竞争环境的变化,也源于宏观领域制度管制的放松和信息技术的迅猛发展,更源于银行保险经济学机理带来的范围经济和协同效益。银行保险作为一种制度创新的产物,更多地体现为从销售渠道创新到业务产品创新,再到组织模式创新的金融一体化的制度变迁过程。本文从制度变迁理论的角度对银行保险的产生动因以及演变发展进行分析,以期对我国银行保险的走向提供借鉴。     

风险管控系统建设评价

风险管控评价是目前国内外理论界与实务界关注的重点,而关注焦点集中于风险管控系统运行期间的评价,对风险管控系统建设阶段的评价则鲜有涉及。本文以风险管控系统建设过程中的成本、进度和质量为对象,探讨如何构建和使用风险管控系统建设评价,为完善风险管控系统评价体系做有益的补充和尝试。     

供应链创新能力和管理会计控制匹配的组态效应对企业双元创新的影响

选取2012-2022年创业板制造企业样本,运用文本挖掘和模糊集定性比较分析(fsQCA)探究供应链创新能力和管理会计控制匹配如何通过不同的组态模式,实现企业高水平双元创新.研究表明:任何正向单一的因素均不能构成实现高水平企业双元创新的必要条件.协同联动下,产生高突破式创新五种组态模式或者高渐进式创新五种组态模式能达到\"殊途同归\"的效果.供应商创新能力、客户创新能力和补偿性匹配Ⅰ三种元素作为核心条件出现,可以达到\"双高\"创新效果.补偿性匹配Ⅰ在高渐进式创新和高突破式创新中都作为核心条件出现.补偿性匹配Ⅰ对于驱动企业创新更灵活,并且能够驱动高水平企业创新.     

在建工程抵押贷款风险与防范

当前在建工程抵押贷款已成为我国企业融资的重要渠道,银行认识到在建工程抵押贷款存在哪些风险以及怎样防范风险就显得尤为重要。本文对银行在办理在建工程抵押贷款可能存在的风险进行剖析,并提出与其相对应的防范措施。     

What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation

The purpose of this paper is twofold: (1) the paper reviews the International Accounting Standards Board (IASB's) evidence-supported approach to standard setting, in particular the very broad definition of evidence that does not distinguish between scientific evidence used for developing the normative foundation (the standards) and observations in practice. Based on comparisons with medicine and auditing, we argue that there are good reasons for the IASB to separate scientific evidence from other sources of information. As producers of scientific evidence, the academic community must consider whether better alignment between publishing incentives and standard setting can be achieved. (2) Examining the 2015 Agenda Consultation, the ‘top-five’ research projects were identified: ‘Disclosure Initiative – Principles of Disclosure’, ‘Primary Financial Statements’, ‘Financial Instruments with Characteristics of Equity’, ‘Business Combinations under Common Control’, and ‘Goodwill and Impairment’. In order to further support evidence-informed standard setting, we provide research-based comments on these projects (based on the European Accounting Association's Agenda Consultation comment letter).     

Innovación tecnológica como mecanismo para impulsar el crecimiento económico Evidencia regional para México

The aim of this paper is to analyze the role of technological innovation in the dynamics of regional economic growth in Mexico. For this purpose, a model which involves a function of innovation and a production function to set the level of interaction between the variables of innovation and economic growth is used. For the econometric analysis statistical information by state is used, for the 1994-2008 period. A model is estimated with panel data, with results that show a positive and differentiated effect between variables that incorporate some degree of technological innovation such as patents, R & D expense, among others, as well as Gross Domestic Product (GDP) growth.     

农民负担与财政体制创新

农民负担问题表面上是一个税费负担问题,而其背后却是机构的膨胀和冗员的激增,以及财政体制落后的问题。因此,进行农村税费改革,必须把精简机构、转变政府职能与深化分税制财政体制改革结合起来。