Integration of rice markets: the case of southern China

In this article, integration of rice markets in southern China is analyzed using the cointegration technique and monthly price data. Results show that there is a general lack of integration among the indica rice markets in China. Poor transport facilities, government interventions, and the limited amount of grain available for arbitrage are identified as the major impediments to market integration. Policy implications are discussed.     

Auditing Standards in China—A Comparative Analysis with Relevant International Standards and Guidelines

The continuing and deepening economic reforms in China have brought many changes both socially and economically to the society. The primary function of auditing in China has begun to shift away from the traditional tax compliance assessment towards the credibility lending to financial statements. The economic reforms and the development of the Accounting Standards for Business Enterprises have necessitated the parallel development of auditing standards in China. While some significant differences exist, the new Chinese auditing standards are, in a number of important aspects, similar to the professional standards promulgated by the International Federation of Accountants. The development of a comprehensive body of standards, auditor independence, the role of certain auditing techniques, and certified public accountant (CPA) population are the major areas that China needs to improve. Opening up the Chinese accounting industry will trigger significant advances in the implementation of Chinese standards and the development of the Chinese accounting profession.     

加快大学科技园发展 促进国家创新体系建设

建立以企业为主体,市场为导向,产学相结合的技术创新体系,引导和支持创新要素向企业集聚,促进科技成果向现实生产力转化是新时期党和国家作出的重要战略部署,也是<国家中长期科学和技术发展规划纲要(2006-2020年)>顺利实施的重要保障.     

柴胡舒肝散和乌及散治疗胆汁反流性胃炎肝胃不和患者的临床疗效

目的：探究柴胡舒肝散和乌及散治疗胆汁反流性胃炎肝胃不和患者的临床疗效。方法收集河北平泉县中医院2006年4月至2012年12月收治的96例胆汁反流性胃炎肝胃不和患者的临床资料,按随机数字表法将患者分为观察组与对照组,各48例。对照组患者给予多潘立酮和奥美拉唑胶囊治疗,观察组患者采用柴胡疏肝散和乌及散治疗,比较两组患者的临床疗效。结果观察组患者临床治疗的总有效率明显高于对照组,差异有统计学意义（P＜0.05）。结论柴胡舒肝散和乌及散治疗胆汁反流性胃炎肝胃不和型患者的临床疗效明显。     

Can interest rate spreads stabilize the euro area?

Since the onset of the financial crisis significant interest rate spreads have arisen between euro area countries, both for public and private debt. We check whether these spreads could be made to work towards the goal of providing more stability to the euro area. In particular, we focus on reducing the imbalances that arose between the core and peripheral members of the euro area in the first decade of its existence. The idea is that stable positive spreads in peripheral countries could have decreased domestic demand, preventing the boom–bust cycles that plagued these economies. They could also prevent such developments in the future. We construct a panel model for euro area countries and estimate the relationship between real interest rates and the current account balance. Next, we use the estimated parameters to perform simulations. We find that spreads on real interest rates of 0.6–5.5 percentage points would have been necessary to stabilize external positions of the four peripheral euro area member countries.     

制度环境结构质量对利率市场化改革的影响

本文基于六个影子货币国家和国际货币国家20年跨国数据构建面板数据模型,从制度环境结构有效性的视角,针对信贷管制、利率管制、银行业进入壁垒、银行业监管、银行部门私有化程度、国际资本流动管制和证券市场成熟度等7类金融制度环境进行结构分析,研究制度环境各个子结构配套制度建设对深化改革的推动作用,并针对不同类型国家发挥作用的制度因素差异性展开探讨。研究结果发现,从制度有效性看,信贷管制制度、银行监管制度以及私有化制度三项制度环境结构质量水平在利率市场化改革中发挥重要作用;从制度差异性看,对于本币实现国际化的国家,应重视逐步放松国际资本流动管制,以实现金融市场外部资金供需的平衡,而对于本币未实现国际化的国家,应重视逐步放松准入壁垒管制。     

新疆W县村民参与塑料污染源头减量化治理意愿研究

[目的]塑料污染治理对我国生态文明建设、美丽乡村建设以及乡村振兴均具有至关重要的作用,源头减量化治理则是解决塑料污染的有力举措,村民参与能保证治理的有效性。[方法]文章为探究新疆村民参与塑料污染源头减量化治理的意愿,基于对W县506户村民的调查,通过对计划行为理论进行补充拓展并架构起新的理论分析框架,运用结构方程模型对村民参与塑料污染源头减量化治理意愿的影响因素进行实证分析。[结果]（1）村民的态度、主观规范、政策宣传、知觉行为控制和道德规范在不同水平下对村民的参与意愿具有促进作用;（2）主观规范、知觉行为控制和道德规范会通过影响村民的态度间接对其参与的意愿产生正向影响;（3）回收便利程度对村民的参与意愿不具有任何作用。[结论]为不断推进农村地区塑料污染源头减量化治理的进程,需要每一位村民的积极参与和监督。在此基础上提出加强宣传教育、加大表彰力度、构建各级政府和村民之间良好的对话机制等建议。     

新创企业成长阶段与高管行为整合的匹配性:案例研究

在对新创企业的成长阶段进行划分的基础上,采取典型案例研究方法,分阶段地探讨高管行为整合与新创企业成长阶段的匹配性。研究发现:新创企业的成长在青春期阶段与高管行为整合的关系为不匹配,在调整期阶段与高管行为整合的关系需要根据企业是否具有行为整合的条件来确定,在稳定期阶段与高管行为整合的关系为匹配。