大数据驱动下京津冀区域社会信用体系合作治理模式创新研究

信用经济作为市场经济的重要基础,已成为我国社会治理中的关键问题.大力发展京津冀区域社会信用体系建设,是改善京津冀市场经济状况的必然产物.随着大数据时代的到来,传统信用体系显然已无法满足新基建技术背景下区域发展的需要,亟须开拓社会信用治理创新模式.本文首先诠释了大数据、社会信用体系及信用治理模式理论内涵及实践应用;其次揭示大数据驱动下京津冀区域社会信用治理面临的问题及其成因;再次对比国内外社会信用治理模式,借鉴相关经验,指出合作治理创新模式是大数据驱动下京津冀区域社会信用体系建设的时代选择;最后,提出京津冀区域社会信用合作治理的具体路径,以改善营商环境,快速推动区域经济可持续发展.     

特朗普税改政策的溢出效应及中国的应对策略

特朗普税改使美国成为税收洼地,各国为争夺国际资本竞相效仿降税,加剧了全球税收竞争,为世界经济复苏增加了更多的不确定性.因此,有必要通过构建利润转移视角的税收竞争模型,揭示特朗普税改对全球经济产生溢出效应的作用机制及赤字约束问题,并运用一般均衡模型(CGE)模拟特朗普税改对世界经济溢出效应的长短期影响.特朗普税改是以邻为壑的经济政策,但长期内对中国等世界主要经济体的负面影响不断减弱,并会对出口产生一定的正面影响.因此,我国应构建国际税务交互管理体制,强化企业税收激励的法制保障,完善税改冲击的应急运行机制.     

国土空间规划语境下古村堡保护与发展研究——基于蔚县32个古村堡实证分析

国土空间规划标志着存量规划时代的开启,要求保护历史文化遗存,构建自然与人文并重的空间格局.古村堡是全人类的文化瑰宝和不可再生的文化资源,对于树立文化自信尤其重要,要摒弃以增加建设用地为 目的的盲目的大拆大建,传承地域特色,分类推进古村堡发展.基于对河北省蔚县32个古村堡的实证调研,指出古村堡保护与发展困境,提出延伸历史文化遗产保护序列,对古村堡进行分级分类保护和发展策略,以期为相关研究和政策制定提供参考借鉴.     

The Benefit of Frequent Corporate Philanthropy

Applying behavioural economic theory, we argue that the frequency of philanthropic activity is important in determining corporate philanthropy's economic outcome. Using Chinese data from 2003 to 2016, we find that firms with more frequent philanthropic activities obtain more government subsidies than firms that only engage in one-off charitable donations. Firms with better corporate governance, such as higher management ownership and more independent directors, are more likely to adopt a strategy of frequent donation. Furthermore, firms are more likely to be frequent donors when management or local government officers have a long tenure. Our findings provide insight into the giving process and suggest that firms can maximize the benefit of corporate philanthropy if they strategically consider the donation frequency and donation amount simultaneously.     

A comparative study of bank efficiency in three Chinese regions: Mainland China,Hong Kong,and Macao

We conduct a bank efficiency comparison among three Chinese regions: Mainland China (CN), Hong Kong (HK), and Macao (MO). Specifically, we investigate the reasons for efficiency differences observed in the three regions from within-region and cross-region perspectives. We show that HK and MO maintain stable bank performance over time that lies within the developed-economy range of efficiency levels. CN used to be well below this range but has been catching up so quickly that efficiency convergence in the three regions seems to be underway. We find that the determinants of bank efficiencies in the three Chinese jurisdictions are similar in some aspects but different in others. Most significant are their similarities in the effects of interest rate differentials, forex reserve accumulations, bank capital positions, interbank financing opportunities, and liquidity mismatch problems. Also important are their differences in the effects of bank size, revenue diversification, government ownership, property, and stock market development.     

Pursuing opportunities in distance: the determinants of overseas R&D by Chinese multinationals

This study investigates two relevant dimensions of institutional distance – knowledge and economic distance – that influence the overseas research and development (R&D) intensity of emerging market multinational enterprises. We undertake a longitudinal analysis of 121 listed Chinese manufacturing multinational enterprises for the period 2011–2016. The results reveal that the enterprises' overseas R&D is more intense in host countries with greater knowledge and economic distance. Moreover, as the strength of intellectual property rights protection in host countries grows, the positive effects of knowledge and economic distance on the enterprises' overseas R&D intensity become weaker. We also find that political ties with home country governments strengthen the positive relationship between knowledge distance and the enterprises' overseas R&D intensity, while its moderating effect on the relationship between economic distance and overseas R&D intensity is insignificant.     

补偿还是自主:互联网技术嵌入与工作压力作用机制变迁研究

本文基于“中国社会态度与社会发展状况调查”2014年的数据,从奖酬模型、工作要求-控制模型两个工作压力经典模型出发,考察了互联网技术轻度嵌入群体和重度嵌入群体在工作压力作用机制方面的异同.研究结果表明相较于轻度嵌入群体,互联网技术重度嵌入群体具有更高的群体同质性—以受过高等教育的未婚青年为主,更有可能承担高水平的工作压力,且工作压力作用机制具有一定的特点.如传统上具有一定缓解作用的奖酬模型不再显著;在工作要求-控制模型中,本应具有正向作用的团队合作因其带来额外的情感劳动而成为提升压力感的变量,仅有灵活工作时间仍然有利于劳动者工作压力的缓解.这意味着随着互联网技术的深入引入,工作的方式方法和内在机制都在发生变化.     

中国财政政策动态效应的实证分析:1998~2004

本文对中国1998~2004年间实行的积极性财政政策的动态效应进行了实证研究。基于对数据性质的考察,我们选用了结构性VECM模型来研究。在结构性模型中,我们引入了长期约束和短期约束来识别宏观经济变量中的冲击向量,并利用脉冲响应函数和方差分解的方法,对冲击向量的动态效应进行实证研究。模型的实证结果表明,财政支出冲击对总产出具有正向效应而税收收入冲击则具有负向效应,且支出冲击的正效应略大于税收收入的负效应。该结论印证了凯恩斯主义关于财政政策的主要结论。同时实证结果对我国1998年以来的积极财政政策的效果给予了支持:增加财政支出的效应很大程度上被同期税收收入的增长所抵消,财政政策对产出的贡献并不像预期的那么显著。     

我国工资薪金个人所得税制度的改革与完善

工资薪金所得是个人所得税的第一大税目,工资薪金收入也是我国居民收入的主要构成部分,工资薪金项目无疑应是个人所得税制度改革和完善的着眼点和着力点。本文从个人所得税的功能定位出发,对工资薪金项目的收入规模、计税单位、计征方法、费用扣除标准和税率设计等问题进行了剖析,并提出了改革与完善的建议。     

Does e-government performance actually boost citizen use? Evidence from European countries

For many years, it was believed that higher-performing e-government features would boost citizen use of e-services. However, this straightforward proposition had never been tested. Using a survey of over 28,000 citizens across 32 European countries, we examined the effect of e-government performance on citizen use. Theoretically, a better-designed and maintained government website should be used more, but it was reject by multilevel model estimates. We found that performance was negatively related to citizen use of e-information and e-services, while e-participation use was insignificant. The implications of our findings on future efforts to increase the uptake of e-government are also discussed.