基于专业质量保障体系的德育为先与创新策略——以高职专业人才培养为例

党的教育方针把德育放在学生全面发展的领先地位,"德育为先"在理论与实践中被证明是正确的。针对传统德育工作存在的淡化僵化等不足,必须重点推行"三个转变",构建"全体性、全程化、全方位"德育为先体系,在坚持高职专业质量"德育为先"原则的同时,更应重视德育思路与方式的创新。     

制度创新与经济增长——一个理论分析框架及实证检验

任何经济增长过程都是在一定的制度环境中进行的，有必要将制度因素纳入经济增长理论当中。在新古典经济学框架下，本文通过理论模型分析，认为稳态下的经济增长率跟制度创新有着紧密的正向关的关系。在理论分析的基础上，本文基于1978～2012年的省际面板数据，利用半参数估计和线性回归估计方法，实证分析结果表明：国家财政干预的增强、国有经济的强化和垄断作用加强从整体上抑制了我国以及不同地区的经济增长，提高市场开放度和对产权的保护程度则对经济增长产生了积极的正向促进作用，制度差异是引起我国区域经济增长差异的重要因素之一，制度创新仍是当前我国经济增长的关键。     

Firm resources,competitive actions and performance: investigating a mediated model with evidence from the in‐vitro diagnostics industry

Building on the resource‐based view (RBV) and competitive dynamics literatures, this paper proposes that considering resources or actions independently offers an incomplete understanding of the drivers of superior performance. Instead, we hypothesize that resources enable competitive actions and that when these actions leverage the firm's resources, superior performance results. We tested these hypotheses with panelized data on the technological resources and competitive actions of firms in the in‐vitro medical diagnostic substance manufacturing industry. The results provide substantial support for our hypotheses, specifically with respect to mediation. Our theory and results underscore how the integration of the competitive dynamics and RBV literatures can significantly improve our understanding of firm performance. Copyright © 2011 John Wiley & Sons, Ltd.     

我国农村普惠金融发展的现状及思考

本文首先介绍了普惠金融以及农村普惠金融的相关概念,然后简要介绍了我国农村普惠金融已取得的阶段性成就,分析了存在的问题,并提出了改革建议。希望通过对现状的分析,厘清进一步深化改革的思路,进而为我国农村普惠金融的可持续发展提供借鉴。     

浅谈价值工程在地下管线探测项目设计方案评价中的应用

价值工程作为一种将功能与成本、技术与经济相结合而进行技术经济评价的方法,又称为价值分析。本文通过结合地下管线探测项目的具体实例,探讨了在具体的施工过程中,为了在降低工程成本的同时能够有效的保证施工工程的质量和进度,如何采用价值工程的方法选择以及优化施工组织设计的方案。实践证明,在施工项目中应用价值工程的方法不仅能够完善施工方案,还能有效确保施工进度并且能够有效提高利润,最重要的是还能够很好的保证施工质量。     

加快我国节能服务行业发展对策研究——以江西省节能服务产业发展为例

江西省节能工作形势面临着"空间窄、基数低、难度大、抓手少"的不利局面,"十二五"期间江西省要全力完成节能减排目标。"节能服务产业"作为智力型服务为特点的新兴产业,在促进江西省节能减排目标全面完成的同时,也对江西省"低碳经济"和"绿色发展"起重要推动作用。文章较为全面地阐述了江西省节能服务产业发展现状,分析了该行业发展存在的一些问题及成因,并提出相应的对策建议,旨在为职能部门做出相关决策提供参考。     

融资渠道与中国区域技术创新

运用2011-2016年中国内地31个省份面板数据，通过固定效应模型检验不同融资渠道对全国以及东中西部地区技术创新的影响。结果表明：①债权融资在整体上对技术创新影响不显著，分地区看，其在东部地区发挥了促进作用，而在中西部地区则起到抑制作用；②从整体及中西部地区看，股权融资对技术创新的影响不显著，且抑制了东部地区技术创新；③对股市板块进行细分后，整体上股权融资中只有创业板股权融资显著促进了技术创新水平提升，主板和中小板的作用均不显著。     

International Evidence on the Matching Between Revenues and Expenses

This study investigates the time‐series trend and determinants of matching between revenues and expenses in a sample of 42 countries. We find that the decline in matching documented by Dichev and Tang ( 2008 ) is not unique to the United States, but is a worldwide phenomenon. Our results show that matching is weaker in countries with (i) wider use of accrual accounting; (ii) a larger proportion of firms reporting significant special items; (iii) slower economic growth; (iv) more research and development activities; (v) larger service sectors; and (vi) stronger investor protection. We find no evidence that mandatory adoption of International Financial Reporting Standards affects matching. Changes in accounting and economic factors collectively explain the downward trend in matching. Overall, the results suggest that both accounting and economic factors are important determinants of matching over time and across countries.     

Accounting Standards Harmonization and Financial Integration

We empirically examine whether adopting a uniform set of accounting standards mitigates information frictions in financial markets and facilitates market integration. Using a difference‐in‐difference design, we find that after the mandatory adoption of IFRS local stock returns incorporate more global information and at a faster speed. The effect of IFRS adoption is stronger in countries where there are larger improvements in accounting comparability and for firms with a larger increase in foreign ownership. Overall, our results suggest that accounting standards harmonization facilitates financial market integration.