目前高校学生档案管理的困境及对策剖析

高等院校学生档案是学生在校期间各方面表现及社会实践活动的真实记录,是国家选拔任用人才的重要依据,然而目前我国高校学生档案管理存在学生档案材料不全面、档案管理制度不完善、现代化软件管理系统不健全等诸多问题。本文对这些问题进行了分析,并提出了加强高校学生档案的相应对策。     

HT公司绩效评价体系存在问题及解决对策

本文基于HT公司的生产管理特点,首先从绩效目标制定的程序不科学、考核周期太长、绩效评价方法不完善等六方面分析了HT公司绩效评价存在的问题;其次从成立绩效考评委员会、建立以绩效为导向的企业文化、明确员工的职业发展道路等五个方面提出解决对策。     

盈余操控方式对创业板上市公司IPO后业绩的影响

通过对创业板上市公司从应计盈余管理和真实盈余管理两个视角比较不同盈余操控方式对IPO后企业业绩的影响。实证分析结果表明,创业板公司IPO前后同时实施应计项目操控和真实活动操控两种盈余操控行为。其中真实盈余管理是IPO后企业业绩下滑的深层次原因,且不同盈余操控方式对IPO后3年业绩影响具有时间差异。     

Who Herds? Who Doesn't? Estimates of Analysts’ Herding Propensity in Forecasting Earnings

We develop parametric estimates of the imitation‐driven herding propensity of analysts and their earnings forecasts. By invoking rational expectations, we solve an explicit analyst optimization problem and estimate herding propensity using two measures: First, we estimate analysts’ posterior beliefs using actual earnings plus a realization drawn from a mean‐zero normal distribution. Second, we estimate herding propensity without seeding a random error, and allow for nonorthogonal information signals. In doing so, we avoid using the analyst's prior forecast as the proxy for his posterior beliefs, which is a traditional criticism in the literature. We find that more than 60 percent of analysts herd toward the prevailing consensus, and herding propensity is associated with various economic factors. We also validate our herding propensity measure by confirming its predictive power in explaining the cross‐sectional variation in analysts’ out‐of‐sample herding behavior and forecast accuracy. Finally, we find that forecasts adjusted for analysts’ herding propensity are less biased than the raw forecasts. This adjustment formula can help researchers and investors obtain better proxies for analysts’ unbiased earnings forecasts.     

The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior

This paper derives the impacts of legal system characteristics and auditing standards on auditor behavior (audit quality), and analyzes the determination of optimal auditing standards under different legal regimes. Legal regimes are characterized by differences in the uncertainty concerning the outcome of legal proceedings (termed vagueness of legal systems) and differences in the average size of damage awards. Auditing standards as determined by standard setters can vary in both toughness and vagueness. Our analysis provides implications for the adoption of International Standards on Auditing (ISA). Countries, such as the United States, where auditor legal liability is significantly more onerous than the global norm are not likely to adopt ISA, since these standards may not induce auditors to provide the optimal level of audit quality. Conversely, the adoption of ISA by countries, such as China, where the legal system makes the recovery of damages from auditors quite difficult, is not by itself likely to result in a high level of audit quality. Furthermore, our model suggests that auditor rotation can help improve audit quality, but only in certain circumstances.     

食品质量与安全专业与本地食品产业协同发展研究

近年来,多个院校都新设了食品质量与安全专业。在当前食品行业发展形势下,高校与食品产业紧密结合,采取多种形式全面合作,双方共建实践教学基地、食品行业培训基地和产学研平台。常州大学食品质量与安全专业多年来进行与本地食品产业协同发展的探索和实践,取得了较好的成果。     

Optimal interest rate rule in a DSGE model with housing market spillovers

This paper studies the optimal interest rate rule in a DSGE model with housing market spillovers (Iacoviello and Neri, 2010). We find that the optimal rule responds to house price inflation even when the stabilization of house price is not among the objectives of the policymaker, and that the strength of the response depends crucially on a few structural parameters.     

经济改革对技术创新能力的影响--基于中国1987～2013年数据的协整分析

本文采用中国1987～2013年的宏观经济数据，对经济改革与技术创新能力之间的关系进行了深入的研究。研究结果表明，经济改革与技术创新能力之间存在单向因果关系，经济改革是技术创新能力变化的原因；长期均衡状态下，技术创新能力提升的近30％可由经济改革解释；短期中，经济改革的短期波动对技术创新能力短期波动的影响在所有的短期波动中占主导地位。