共查询到20条相似文献,搜索用时 78 毫秒
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张广裕 《内蒙古财经学院学报》2013,(3):51-58
面对宁夏资源约束趋紧、环境污染严重、生态系统退化的严峻形势,在生态文明理念下研究其经济增长方式转变就很有必要.文章在前人相关研究的基础上,采用一个包含能源要素的二级CES生产函数研究了宁夏资源环境约束下的经济增长问题,在这个扩展的模型中忽略了技术因素,增加了环境对宁夏经济增长的影响分析.结果表明:推动宁夏经济增长的要素中,资本的贡献最大,其次是能源,劳动力的贡献最低.同时,经济增长的环境代价也很高.根据研究结论,提出了转变经济增长方式的具体改进措施. 相似文献
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张凌生 《金融经济(湖南)》2017,(7):41-43
本文通过构建DEA模型研究西部地区1990-2016年的能源效率水平,接着运用面板数据实证分析了影响能源效率的因素。结果显示:西部地区能源效率水平差异较大,个别省份在谋求经济发展过程中存在能源浪费现象,节能潜力和改进空间巨大;经济发展水平、产业结构、能源消费结构、科学技术水平、对外开放程度、政府干预、要素禀赋结构对西部地区的能源效率有显著影响。据此,本文提出了相应的能源效率提升建议。 相似文献
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利用中国1173家由绿色产业和"两高"行业构成的环境敏感上市企业面板数据,检验数字普惠金融对环境敏感企业投资效率的影响.结果显示:(1)数字普惠金融有助于降低环境敏感企业现金流敏感性,提升这类企业可用于投资的现金利用效率;(2)受数字普惠金融影响,绿色产业企业相比"两高"行业企业投资效率提升更明显,子维度覆盖广度比使用深度对投资效率影响更小;(3)在融资约束中介作用下,数字惠普金融能够缓解融资约束,最终改善投资不足类型企业投资效率,但促进了投资过度企业的无效投资. 相似文献
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尽快调整资源税政策 促进资源节约 总被引:1,自引:0,他引:1
我国改革开放以来GDP高速增长,但同时付出了自然资源过度消耗和环境污染过重的代价,导致当前经济发展瓶颈从过去的资金、技术和基础设施约束,转变为以高消耗、高污染为特点的资源紧缺约束,且有不断加剧的趋势。具体表现为:一是能源运用效率低、消耗大,在此状况下,国内资源禀 相似文献
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随着中国经济由高速增长向高质量增长转变,商业银行面临的经营环境发生了显著的变化,这推动着银行运营模式的变革并对其效率变化产生了重要影响。本文以2009~2019年中国39家商业银行为样本,运用Super-SBM-Malmquist模型,将风险和效率相结合,对中国商业银行风险约束效率进行测度,对不同类型银行的效率差异及其原因进行解释。结果表明:2009~2019年中国商业银行风险约束效率呈总体上升态势,技术进步是导致效率提升以及不同类型银行效率差异的关键因素,这反映在银行业务模式对经济环境变化的适应性上。鉴于此,商业银行应以技术进步推动创新,不断提高核心竞争力,进而提高经营效率。 相似文献
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运用非径向非角度的SBM方向性距离函数与ML指数,将环境污染和能源消耗纳入生产率分析框架,将绿色全要素生产率(GTFP)增长分解为技术进步和技术效率改善,测度中国30个省市区GTFP,利用空间计量模型考量GTFP的影响因素及其空间特征。结果表明:样本期内全国平均GTFP累积增长31%,技术进步贡献较大。各地区的GTFP均呈现增长趋势,而技术效率则有所下降。地理邻接是空间溢出的主要途径,各变量对GTFP、技术进步和技术效率改善的直接效应和空间溢出效应呈现不同的作用机制,R&D投入、外商投资和环境管制等因素对GTFP的增长均有显著影响。 相似文献
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推动经济发展方式集约型转变是实现中国经济“稳”可预期、“进”有动能的关键。本文基于中国市县级政府税收弹性分成的典型事实,从理论和经验层面考察了税收分成对经济发展方式转变的影响效果与作用机制。研究发现,市县级政府税收分成比例的提高有利于推动经济发展方式的集约型转变,这一结论在经过多重稳健性检验后依然成立。机制分析表明,税收分成比例的提高有利于提升新型基础设施建设水平、基本公共服务供给水平和营商环境质量,从而增进经济发展的集约型水平。异质性分析得出,对于经济发展水平较低、市辖区人口规模较高、同省内市县发展差距较大的样本,税收分成对经济发展方式转变的影响更为明显。本文的研究结论为深化省以下财政体制改革提供了有益的政策启示。 相似文献
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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. 相似文献
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Jun Kawamoto 《Accounting, Business & Financial History》2001,11(3):331-348
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. 相似文献
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Stathis Chadjiconstantinidis Demetrios L. Antzoulakos 《Scandinavian actuarial journal》2013,2013(3):138-161
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. 相似文献
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Junichi Chiba 《Accounting, Business & Financial History》2001,11(3):311-330
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. 相似文献
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Jun Pan Liangliang Wang Xiaofeng Shen Zhibin Chen 《China Journal of Accounting Research》2016,(3):191-206
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... 相似文献
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Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China. 相似文献
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Ross E. Stewart 《Accounting, Business & Financial History》2001,11(2):193-223
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. 相似文献
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《China Journal of Accounting Research》2014,(2):148-148
【正】The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing ... 相似文献
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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: 相似文献