农村公共品供给困境与投入体制改革——基于安徽省部分地区的调查

目前,农村公共品严重匮乏,农村基础设施落后,教育和社会保障满足不了广大农民的需求,农业生产技术和农业发展资金也严重缺乏。而现行的投入体制却解决不了农村公共品匮乏问题,因而必须改革农村公共品投入体制。     

开放浙江 提升制造业国际竞争力

制造业是工业化和现代化的主导力量,制造业的发展水平是衡量工业化国家或地区综合实力和国际竞争力的重要标志。浙江经济发展的一大特色就是制造业相对发达,没有强大的制造业支撑,浙江成不了经济强省,也难以提前基本实现现代化。改革开放以来,浙江制造业已形成了以民营经济为主体的机制优势,以块状经济为代表的集聚优势,以专业市场为依托的营销优势,以轻纺工业为特色的产业优势,浙江已经成为全国乃至世界重要的制造业基地。本文对开放背景下浙江制造业国内国际竞争力的分析,将有助于我们更全面、准确把握浙江制造业比较优势和竞争力的总体特点,同时也有助于在新形势下对浙江制造业发展战略做出调整,从而提升浙江制造业的国际竞争力。     

Can Shareholders Be at Rest after Adopting Clawback Provisions? Evidence from Stock Price Crash Risk

Using a propensity score matched sample and a difference‐in‐differences research design, we find that stock price crash risk increases after a firm voluntarily incorporates clawback provisions in executive officers' compensation contracts. This heightened crash risk is concentrated in adopters that increase upward real activities‐based earnings management and those that reduce the readability of 10‐K reports. Based on cross‐sectional analyses, we also find that the increased crash risk is more pronounced for adopters with high ex ante fraud risk, low‐ability managers, high CEO equity incentives, and low dedicated institutional ownership. Collectively, our results suggest that the clawback adoption per se does not curb managerial opportunism but rather induces managers to use alternative channels for concealing bad news, which may contribute to a greater stock price crash risk; and the increase in crash risk is more likely in cases where incentives are strong or monitoring is weak. Our results should be of interest to regulators and policymakers considering the effects of clawback adoption on the investing public.     

Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures*

This paper hypothesizes and finds that firms audited by city‐industry specialists have more timely disclosures of contingent losses from litigation when there is no news coverage relating to the legal case prior to management disclosures. A closer examination reveals that this result is explained by the specialist auditors’ prior experience auditing clients in the same office and industry who are involved with litigation. In our setting, disclosures of litigation‐related contingent losses, we identify two kinds of knowledge generated from experience: industry knowledge and litigation knowledge. Industry knowledge helps auditors detect and correct poor implementation of guidance for litigation loss contingency disclosures. Auditors gain litigation knowledge from auditing clients in a given office and industry with previous involvement as defendants. Thus, the two types of knowledge interact in their effects on reporting outcomes.     

China's Free Trade Ports: Effective Action Against the Threat of De‐globalization

With sluggish external demand and increasing trade protectionism by the USA and the European Union, China is facing severe challenges in implementing its deeper, ongoing reforms. To respond actively to such challenges, the Communist Party of China's 19th National Congress proposed to “promote a new pattern of all‐round opening up.” In particular, the establishment of free trade ports is considered an important means to realize deeper integration with the world economy. This paper discusses the background, the motivation, the possible challenges as well as a feasible path for the successful implementation of free trade ports in China. Based on the international experience, the construction of free trade ports in China requires freer trade in goods, high mobility of talent and free capital flow.     

Evaluation of Sustainable Development Indicators for Regions of Russia

It has been shown how static and dynamic characteristics could be used for a comparative assessment of social, environmental, and economic development, as well as the development balance in social, economic, and ecological spheres. The proposed methodological toolkit has made it possible to identify problem areas and stably manifested dynamic disproportions in the investigated regions, which require corrective actions in order to ensure sustainable development.     

国家创新能力提升呼唤自主创新联盟

借助自主创新联盟不断提升企业自主创新能力,以积极主动的姿态应对跨国公司的专利之争和标准之争,是提升我国国家创新能力的客观要求。文章从国家创新能力提升的视角探讨自主创新联盟现象,认为自主创新联盟能够助推国家创新能力的不断提升,并从推动优势企业间的联盟、鼓励战略层面的合作、加强政府支持力度、做好协调整合管理等方面探讨了基于自主创新联盟的国家创新能力提升策略。     

论小城镇建设中的精细化管理模式——以湖北省汉川市马口镇为例

发展小城镇是带动农村经济社会发展的一个大战略。管理指令模糊、计划粗略、执行不力是制约小城镇发展的重要障碍。各级政府特别在小城镇建设中有必要引入精细化管理,这是提高政府管理水平、促进小城镇健康发展、加快社会主义新农村建设的重要途径。文章对湖北省汉川市马口镇在小城镇建设中推行精细化管理的实践作了一些总结,并提出完善小城镇建设中政府精细化管理的对策。     

论FDI对海峡西岸经济区产业结构的影响

海峡西岸经济区(简称海西区)作为中国的重点发展区域,改革开放二十多年来在吸引FDI上取得了巨大的成就,经济得到快速发展。但长期以来,海西区存在着FDI在三次产业中的分布不合理的现象,且该现象日渐突出,已经影响到了产业结构的优化。本文主要针对该现象,阐述FDI对海西区产业结构的积极和消极影响,并提出了相应的策略。     

女性旅游心理探究

目前女性旅游研究的重点在于女性旅游行为和女性旅游市场,而对于女性旅游心理研究的不多。针对这种情况,文章首先提出了"女性旅游心理"的概念,探讨了女性旅游的普通心理特点,并在此基础上,着重分析了不同气质类型、不同年龄阶段、以及女性单身旅游的心理活动及规律,为女性旅游心理方面的研究作一点延伸。