论我国市场经济条件下的财富伦理建设

当前我国市场经济条件下财富伦理建设的根本任务是要塑造财富精神,使人们能够根据财富的本质要求去创造则富、驾驭财富和运用财富。塑造财富精神主要从认清财富伦理的本质和意义、加强财富精神教育以及建设良好的市场环境三个方面进行。     

工匠精神培育视角下传统文化在大学生创新创业能力培育中的渗透

随着社会的发展,工匠精神在大学生创新创业能力培育中,包括了勤奋刻苦的思想境界,也包括了细心钻研的创新精神;既有诚信友善的道德准则,也有追求卓越的奋斗精神,是培育大学生创新创业过程中最应具备的精神,在此精神的视角下渗透传统文化,对大学生创新创业能力的培育有着重要作用。文章主要阐述了传统文化的特点,并对大学生创新创业能力存在的问题进行分析,最后探讨在大学生创新创业能力培育中渗透传统文化的价值。     

试论如何运用传统文化精神加强企业管理

当前正处于烟草行业改革不断加快的关键时期,作为市级商业企业,出现了许多新的情况和问题,精益管理、 对标管理、 质量体系等现代管理方法不断引入并得到广泛应用,为新时期做好企业管理作出了贡献.但笔者以为,一些传统的文化理念在企业管理工作中仍不可忽视,许多现代管理理念也是源于传统文化.本文试从传统文化精神的主要方面入手,探讨如何将传统文化精神正确运用到企业管理工作中,谈一些浅见.     

晋商精神养成机制多维探析

明清时期,晋商盛极一时,在中国商业史上取得辉煌成就的同时也在实践中形成特有的晋商精神。穷则思变的艰苦创业精神、义利并重的诚信经营理念、血缘地缘延伸的群体意识、敢为人先的开拓创新视野,是晋商取得成功的人文因素。文章对晋商精神进行了解读,并挖掘了其现代价值。     

明清晋商经营分析对现代企业的启示

明清晋商以诚信重义号令天下,他们在长期实践中,注意从中国传统文化特别是儒家、道家文化中吸取人生智慧和原则,凸显了人生观和价值观,形成了独特的精神特质和人格美德。在从事纯功利的商业行为过程中不断提升自我境界,努力实现修身、齐家、福泽众生的人生价值。晋商的衰落大致处于民国初年,曾经“称雄商界五百年,富甲海内外”的山西商人又为何在几十年内急剧衰落？面对着变幻莫测的经营环境,现代企业又有哪些的启示呢？弄清楚这个问题,对现代企业的发展壮大具有重要的意义。     

论法人精神损害赔偿的必要性和可行性

在对否定法人精神损害赔偿的观点进行反驳的基础上,从必要性和可行性两个角度,对法人精神损害赔偿请求权进行论证。认为现代的精神损害早已突破了精神痛苦这一客观评判标准,并且从立法技术化的角度也存在赋予法人精神损害赔偿的可能。     

企业文化的精神特征

１．诚信精神。中国传统文化重人情、讲关系，社会成员之间的诚信主要依据血缘关系的亲疏厚薄，信任的中心是自己，然后按亲疏关系像扔一块石头在水中形成了同心圆波纹一样，一层一层向外推，离中心越近，诚信度就越高，离中心越远，诚信度就越低，甚至无诚信可言。在诚信的圈子里，依照“义理”来约束彼此的行为，大家都要讲道理，相互给“面子”，否则会成为圈子中不受欢迎的人。西方社会由于经济的快速发展，从而完成了从身份关系到契约关系的演变，是一个重视财产所有权、重视法律契约的社会，社会成员间的诚信主要依据成文的契约来规定…     

现代企业精神探析

文章认为 ,探索出符合社会主义现代化建设要求的、适合本企业发展特点的企业精神 ,是现代社会对企业发展提出的新的要求。纵观国内外企业发展的经验 ,现代企业精神应包含三个方面 ,即诚信、创新和人文精神     

中国传统诚信伦理思想与当代会计诚信

诚信是以儒家为主导的中国传统伦理思想的核心 ,也是封建社会通行的生存准则。但在我国市场经济的发展进程中 ,却正面临着十分严重的会计诚信缺损问题。本文在回顾中国传统诚信伦理思想及其发展演进之余 ,着重分析了导致我国当代会计诚信缺损的主要原因 ,认为中国传统诚信伦理思想作为一种精神文化财富 ,在当代会计诚信的重塑中仍具有十分重要的意义。笔者建议 :重塑当代会计诚信应注重正式约束和非正式约束两种手段的并用 ,除加强制度建设和法治的硬约束外 ,通过伦理、道德教育 ,培育当代诚信意识等软约束手段亦不容忽视。     

大别山红色财务精神及其现代价值研究

大别山是我国重要的红色革命圣地和红色文化发源地,被列为国家12大红色旅游区之一。本文拟从财务视角分析大别山红色财务精神及其现代价值,促进其现代价值的转换运用。     

数据信托参与数据治理:理论逻辑与实现机制

基于数据流通场景的数据治理和数据权利保护,以个人对个人信息/数据的绝对控制权为理论基础;这种个人绝对赋权模式忽视信息/数据的社会属性和公共属性,不能充分发挥信息/数据的价值。传统信托制度参与数据治理与信托当事人理论和信托财产理论等方面存在抵牾。当前实在法体系下,综合运用法律解释等法律方法能够为数据信托参与数据治理提供制度可能。由传统信托理论出发,对未来数据信托制度的建构必须基于数据收集阶段和数据流通阶段的具体区分,数据流通阶段是数据信托发生的主要场景;可以采取修改法律以及出台司法解释等方式更新传统信托理论,使之更加契合数据时代对数据权利保护的根本目的。     

试析历史地理环境中福建海商的兴衰

在特殊的历史地理环境中，植根于中国传统农业社会的福建商业经济一直不断加强着与海内外的联系。宋元以后随着人口和经济的繁荣，福建的对外贸易更是发展迅猛，随之出现了大量的海商乃至海商集团，成为海洋商业文化发展的重要标志。近代以后，由于国内外政治经济条件的变化，福建海商逐渐步入衰弱，但其海洋人文影响却至今犹存。     

Trust, trustworthiness, and risk in rural Paraguay

This dissertation looks at the relationship between trust, trustworthiness, and risk aversion in a rural Paraguayan setting. The first chapter of this dissertation looks at theft between farmers. Rural areas of developing countries often lack effective legal enforcement. However, villagers who know each other well and interact repeatedly may use implicit contracts to minimize crime. I construct a dynamic limited-commitment model in which a thief cannot credibly commit to forego stealing from his fellow villagers but may be induced to limit his stealing by the promise of future gifts from his potential victim. Using a unique survey from rural Paraguay which combines traditional data on production with information on theft, gifts, and trust, as well as with experiments measuring trust and trustworthiness, I test whether the data is consistent with predictions from the dynamic model. The results provide evidence that, in contrast with predictions from a one-period model with an anonymous thief, farmers do implicitly contract with one another to limit theft. Farmers who have more close family members in their village give fewer gifts, and farmers with plots which are more difficult to steal from give fewer gifts, experience less theft, and trust more. Gift-giving increases when trust is lower and the threat of theft is greater, turning the social capital literature on its head. The second chapter of this dissertation looks at a different linkage between trust, trustworthiness, and risk. Trusting behavior in general and play in the traditional trust experiment specifically depend both on trust beliefs and on levels of risk aversion. I ran two experiments with a diverse set of subjects in fifteen villages of rural Paraguay, the traditional trust experiment and a new experiment measuring only risk aversion. I find that risk attitudes are highly predictive of play in the trust game. In addition, omitting risk aversion as a regressor in trust regressions significantly changes the coefficients of important explanatory variables such as gender and wealth. The chair of this dissertation committee was Ethan Ligon and the other committee members were George Akerlof and Elisabeth Sadoulet.     

从朱谦之的“自杀”看其自我哲学的演进

朱谦之的自述文字渗透着历史现场中个人的身体感受和人生选择,对进化、革命等现代议题作出了独特的阐释。本文以他的自述文字为主线,分析他在不同历史时期对自我的阐释角度与策略之差异,从中透视现代知识分子安顿自我的独特方式以及历史与个体生命交互作用的种种形态。     

Uncertainty,trust, and the regulation of the banking industry

This paper suggests that, in presence of uncertainty, individual choices are made on the basis of subjective evaluations, and the transmission of information is too expensive, so that the decision-making process must largely be based on other agents’ knowledge. Banks operate by developing a network of personal relationships, based on trust, that allows agents to make use of the subjective knowledge of others. The deregulation process of the financial industry of the 1990s was based on the principle that information disclosure would make the market for securities more efficient, increasing risk diversification, and making the financial system safer. Many innovative financial contracts, however, were not backed by trust and reputation mechanism as traditional banking activities. The shadow banking system emerging from these market-based transactions was thus much more risky and fragile than the traditional one, based on private information and unwritten rules of conduct.     

Patience and prosperity

This paper introduces wealth-dependent time preference into a simple model of endogenous growth. The model generates adjustment dynamics in line with the historical facts on savings and economic growth in Europe from the High Middle Ages to today. Along a virtuous cycle of development more wealth leads to more patience, which leads to more savings and further increasing wealth. Savings rates and income growth rates are thus jointly increasing during the process of development until they converge towards constants along a balanced growth path. During the transition to modern growth an economy in which the association of wealth and patience is stronger overtakes an otherwise identical economy and generates temporarily diverging growth rates.     

论幸福对微观经济学效用最大化法则的修正

随着经济学与心理学及社会学的深入交叉,众多研究发现增加财富并不一定能增加幸福,以幸福最大化作为人类行为决策的最终目的成为幸福经济学最新研究对象。应用幸福经济学前沿理论,分析了效用曲线的演变发展,进而对微观个体行为决策提出措施和建议。     

经理人市场失灵与家族管理转型的制度困境

由家族企业向现代经理式企业演变是企业发展的一般规律,也是家族企业规模扩张的必然要求.但是在我国经理人市场失灵的现实条件下,引入外部经理人将使家族企业面对经理人的选择风险和经理人的道德风险.本文通过一个博弈模型证明,家族化管理因家族成员的高度信任具有情境的合理性.     

The no-surcharge rule and surcharging behaviours in credit card markets

We investigate the welfare implications of banning the no-surcharge rule (NSR) in credit card markets. In particular, we introduce a governance mechanism alteration and merchants' heterogeneity into the model of Wright (2003). In doing so, we find two market forces exist in the transition of lifting the NSR. The first force is the classical double marginalisation because of merchants being able to deliberately impose a surcharge. The second force arises from a market structure change that merchants, who did not accept credit cards payments, do accept afterwards. Our model shows that the welfare implication hinges on the relative magnitudes of both market forces. More importantly, this article provides an explanation for the surcharging behaviours of merchants in Australia after the removal of the NSR in 2003, which have not been explained in the literature.     

The emergence of English commercial law: Analysis inspired by the Ottoman experience

Thirteenth-century England was a commercial backwater whose trade was dominated by foreigners. To accommodate and encourage foreign merchants, England modified its legal system by creating legal institutions that were available to both domestic and foreign traders. Among the most important of these institutions were streamlined debt collection procedures and mixed juries composed of both Englishmen and foreigners. By introducing institutions that treated locals and foreigners equally, England created a level playing field that enabled English merchants to become increasingly prominent in the later Middle Ages. England's ability to modernize its law was facilitated by the secular nature of English law, the representation of merchants in Parliament, and legal pluralism. Medieval England contrasts sharply with the early modern Ottoman Empire. The latter created special institutions for foreign merchants, which eventually put Ottoman Muslims at a competitive disadvantage.