国家审计学科建设论纲——基于政治学视角的分析

国家审计的实践发展呼唤建立国家审计一级学科。国家审计学科建设既受到国家审计实践属性影响,又受到国家审计科学研究纲领制约。国家审计的实践属性是政治性与技术性的结合,政治性是其本质属性。国家审计的学科定位是一门具有交叉性的应用型学科;学科属性是一门独立的、与政治学学科联系密切的、属于法学门类的一级学科;学科设置除了包括常规的“国家审计学科、社会审计学科、内部审计学科、审计技术与方法”之外,还应增设“审计政治学、审计管理学和国际审计学科”共七个二级学科;同时,积极完善国家审计学科规范和方法论,即大力培养国家审计学科的学术共同体,通过多方合作、多学科融合与多元方法综合,形成国家审计学科建设的合力。这七个方面共同构成了国家审计学科建设论纲。     

非国有股东治理与企业风险承担水平——来自国有企业混合所有制改革的经验证据

以A股国有上市企业为样本,考察非国有股东治理对企业风险承担水平的影响。研究发现,非国有股东治理能够显著提升国有企业的风险承担水平,这种影响在2013年底国有企业混合所有制改革强化之后更加明显,在地方国有企业和竞争性国有企业中更加突出。进一步研究发现,非国有股东治理对企业风险承担水平的影响机制在于提高高管薪酬和降低代理成本,提高股权混合制衡度和超额委派董事均能提高企业风险承担水平。研究结论从企业风险承担的视角证实了混合所有制改革的效果,为进一步推进混合所有制改革提供了经验证据和借鉴。     

混合股权制衡度与真实盈余管理行为

混合所有制改革形成了非国有股与国有股相互制衡的股权结构。通过研究国有企业中非国有股权和国有股权相互制衡的程度与真实盈余管理行为的关系发现：混合股权制衡度显著抑制了国有企业的真实盈余管理行为,但当国有性质股权占比小于非国有性质股权占比时上述抑制作用减弱。另外,参与混合所有制改革的金融类、外资类股权相比民营类股权制衡度,对真实盈余管理行为发挥了更显著的治理作用。机制检验发现,混合股权制衡一方面通过提升业绩,提高对真实盈余管理动机的抑制作用,从而缓解了真实盈余管理行为;另一方面通过提升内部控制对真实盈余管理的抑制作用,降低了真实盈余管理行为。以上结论有助于深化国有企业混合所有制改革,为提升混改中的审计监管质量提供参考。     

国家审计理论研究的新发展——基于国家治理视角的初步思考

作为国家治理的重要组成部分,国家审计理应充分发挥审计功能,服务国家治理。从国家治理角度研究创新国家审计理论,可以为国家审计实践工作提供指导。从历史分析、理论分析、法理分析以及实践分析四个方面对国家审计与国家治理的关系进行剖析,通过国家审计对国家治理的影响以及国家治理对国家审计的影响这两条路径,探讨创新国家审计理论研究的基本思路,以期为我国国家审计理论的研究,尤其是国家审计与国家治理的研究提供一定的参考。     

国家审计与法治国家建设

当代中国法治国家的建构必然触及国家审计权的重构,提高国家审计社会公信力和权威性的唯一途径是改变现行国家审计权配置模式,将国家审计权设计为一种居于立法权之下、具有独立性且完全有别于行政权的国家权力。     

The transition from social insecurity

The paper analyses the insecurity of state relative to private pensions. It considers issues such as moral hazard, policy-induced risk and the way in which property rights accrue to a scheme's beneficiaries. The article concludes that state schemes are fundamentally more insecure than private schemes and that the difficulties of state schemes have not arisen simply because of an accident of demographics. The difficulties of private pension schemes are also discussed as well as the transition problems arising from moving from state to private arrangements.     

state Lotteries and Crime

A bstract . The impact of having a state lottery on the rate of crime against property in that state is estimated. Arguments in the standard economic model of criminal activity employed here include the unemployment rate, real income per capita, presence of the death penalty in the state as a proxy for general severity of punishment , police officers per capita, the percentage of population between the ages of 5 and 24, and the presence of a state lottery. Because the decision of a state to operate a lottery may correlate with crime rates, a selectivity model was run to extract any bias, but no such bias was found. The analysis used data for the 50 states plus the District of Columbia from 1970 through 1984. The results suggest that presence of a state lottery is associated with a crime rate higher by about 3 percent, an effect both statistically significant and practically important.     

Multi‐state Stochastic Processes: A Statistical Flowgraph Perspective

Two‐state models (working/failed or alive/dead) are widely used in reliability and survival analysis. In contrast, multi‐state stochastic processes provide a richer framework for modeling and analyzing the progression of a process from an initial to a terminal state, allowing incorporation of more details of the process mechanism. We review multi‐state models, focusing on time‐homogeneous semi‐Markov processes (SMPs), and then describe the statistical flowgraph framework, which comprises analysis methods and algorithms for computing quantities of interest such as the distribution of first passage times to a terminal state. These algorithms algebraically combine integral transforms of the waiting time distributions in each state and invert them to get the required results. The estimated transforms may be based on parametric distributions or on empirical distributions of sample transition data, which may be censored. The methods are illustrated with several applications.     

国有股权、公司绩效与投资者保护:一个文献综述

股权性质是股权结构的主要维度之一,由于中国股票市场的特殊性,股权性质的研究在中国就具体化为对国有股权优劣的争论。实际上,国有股权在转型经济中的作用一直以来都是存在广泛争议的问题,关于国有股权对公司治理与公司业绩的影响不仅在理论上存在诸多分歧,在经验研究上也没有形成统一的结论。原因在于既有的文献主要关注了国有股权对于公司会计绩效的影响,而忽视了从投资者保护的视角更加全面地考察国有股权在转轨国家股票市场发展中的作用。     

国家审计职责的界定：责任关系的分析

国家审计职责的合理确定是审计制度建设的一个核心问题,法治与现代市场经济为国家审计职责确定提供了原则性的框架和先决性的约束条件。基于法治与现代市场经济的发展逻辑,把国家审计置于与之相联系的几种关系中进行审视,通过对五对基本关系的分析探讨国家审计应承担的基本责任,形成了国家审计职责的基本框架,即重构国家审计与政府的责任关系;重释各级国家审计之间的责任关系;重建国家审计与国有企业的责任关系;重塑国家审计与内部审计的责任关系;重理国家审计与社会审计的责任关系。     

The Verdict of History

The state prevents the market from discovering the imperfections of the welfare state. To prove itself state welfare must be open to competing methods of producation.     

Governing Networks in the Hollow State: Contracting out,process management or a combination of the two?

The hollow state is characterized by governing through networks. In this article, we explore the nature of the hollow state and trace and illustrate three basic uncertainties in the decision-making process which create complexity: knowledge uncertainty, institutional uncertainty and strategic uncertainty. Next, we elaborate the main characteristics of contracting out and address the issue of whether these fit the nature of the hollow state. Finally, we ask if the role of politicians should change given the characteristics of the hollow state. We conclude with some thoughts on effective management in the hollow state and the role of process management and contracting out.     

Reducing government bank presence in the Brazilian financial system Why and how

This paper examines the motives for government banking in Brazil. The dependency of the government financial institutions for financial support on the Federal Government are shown to have created loopholes that have made problematic the execution of monetary policy. The recent Federal Government program to reduce the presence of state financial institutions in the financial system is described and examined. The linkage of this program to the renegotiation of state government debt to the Federal Government under subsidized conditions is found to have been critical to state government acceptance of the privatization, extinction, transformation, and restructuring of state government financial institutions.     

国有企业的反垄断法规制问题探析——《中华人民共和国反垄断法》第七条释义

我国反垄断法第七条规定,国家对国有经济占控制地位的关系国民经济命脉和国家安全的行业以及依法实行专营专卖的行业的合法经营活动予以保护,并对经营者的经营行为及其商品和服务的价格依法实施监管和调控,这是国有企业反垄断法规规制的法律依据。本文试图对这一规定做出解读,以利于法律的实施。     

Are firms with state ownership greener? An institutional complexity view

This study investigates the role of state ownership in green innovation from the institutional complexity viewpoint. We posit that state ownership can be characterised by two seemingly competing logics: institutional logic, which emphasises that firms with state ownership can acquire resources to promote innovation; and efficiency logic, which states that firms with state ownership have low resource utilisation effectiveness. On the basis of the integration of both views, we suggest a U‐shaped curvilinear relationship between state ownership and green innovation. Data from Chinese listed firms from 2003 to 2015 confirm our hypothesis. Moreover, we also find two macro‐level contingencies that moderate this relationship: regional innovation readiness and industrial competition. The U‐shaped relationship between state ownership and green innovation is more pronounced when regional innovation readiness and industrial competition are higher. This study advances previous research on environmental innovation by arguing that state ownership is characterised by institutional complexity rather than being a monolithic construct.     

'A LUTA CONTINUA' (THE STRUGGLE CONTINUES): REJOINDER TO WATKINS

It is unclear why Watkins ignored a fundamental point of my article: education for the poor can be financed by the state or through private means, by those who are not poor so affordability of education need not be an issue. The fact that the poor are willing to pay fees when alternative state education is free is an indictment of state education in developing countries. The poor simply cannot wait in the hope that the state might provide better education. Their needs are urgent and can be met by private schools.     

Constrained Kalman Filtering: Additional Results

This paper deals with linear state space modelling subject to general linear constraints on the state vector. The discussion concentrates on four topics: the constrained Kalman filtering versus the recursive restricted least squares estimator; a new proof of the constrained Kalman filtering under a conditional expectation framework; linear constraints under a reduced state space modelling; and state vector prediction under linear constraints. The techniques proposed are illustrated in two real problems. The first problem is related to investment analysis under a dynamic factor model, whereas the second is about making constrained predictions within a GDP benchmarking estimation.     

供应链建模方法研究

回顾了供应链建模方法、分类及研究现状。在Matlab环境下建立了三级供应链仿真模型,将订单生产的离散事件仿真Stateflow模型和供应链连续运输的时间连续Simulink模型组合成为混杂系统仿真模型。仿真曲线显示出制造商的离散生产状态和分销系统的连续供货状态,为研究供应链运行状态奠定了基础。     

TRAP abortion laws and partisan political party control of state government

Targeted Regulation of Abortion Providers (or TRAP) laws impose medically unnecessary and burdensome regulations solely on abortion providers in order to make abortion services more expensive and difficult to obtain. Using event history analysis, this article examines the determinants of the enactment of a TRAP law by states over the period 1974–2008. The empirical results find that Republican institutional control of a state's legislative/executive branches is positively associated with a state enacting a TRAP law, while Democratic institutional control is negatively associated with a state enacting a TRAP law. The percentage of a state's population that is Catholic, public anti-abortion attitudes, state political ideology, and the abortion rate in a state are statistically insignificant predictors of a state enacting a TRAP law. The empirical results are consistent with the hypothesis that abortion is a redistributive issue and not a morality issue.     

Cross-sectional surveys: Inferring total eventual time in current state using only elapsed time-to-date

We focus on snapshot surveying of sub-populations whose members are in a temporary state and where one of the questions asked is the elapsed time already spent in that state. From these answers we develop probabilistic and statistical procedures to estimate the distribution of total time that will eventually be spent in that state by any random individual who enters the state. The method relies on a selection bias often found in temporal sampling, sometimes called “random incidence” or “longevity bias.” We develop results for several types of sampling, including random and fixed times of surveying, random and fixed times of entering the state, and sampling only those who have already spent some minimal specified time in the targeted state. An example with post-doc data is included to demonstrate the steps.