非对称信息下企业信用风险形成机理及其降低策略

信用风险控制既是风险控制研究的理论难点，也是风险控制实践的难点。从非对称信息理论的角度出发。分析非对称信息下信用风险形成的机理，可以得出控制信用风险的关键在于事前阶段的结论。加强客户信用信息管理系统的建设是企业降低信用风险的关键，也是实现企业信用风险标本兼治的第一步。     

浅析绩效政策在高校行政管理中的应用

针对目前我国高校绩效评价工作中存在的一些实际问题,提出了在高校建立科学的绩效评价体系,并将其与管理岗位教师考核相结合的策略。指出绩效考核的应用重点应在薪酬和绩效的结合上,在设定薪酬时,应将薪酬分解为固定工资和绩效工资,绩效工资可以通过绩效体现,而对员工进行绩效考核也要表现在薪酬上,同时考核可以按时间、评价主体和考评结果形式等多层次进行。实践证明该方法切实可行,值得推广。     

Weak congestion in output additive data envelopment analysis

Our earlier work [Wei QL, Yan H. Congestion and returns to scale in data envelopment analysis. European Journal of Operational Research 2004;153:641–60] discussed necessary and sufficient conditions for the existence of congestion together with aspects of returns to scale under an output-oriented DEA framework. In line with this work, the current paper investigates the issue of “weak congestion”, wherein congestion occurs when the reduction of selected inputs causes some, rather than all, outputs to increase, without a worsening of others. We define output efficiency for decision making units under a series of typical DEA output additive models. Based on this definition, we offer necessary and sufficient conditions for the existence of weak congestion. Numerical examples are provided for purposes of illustration.     

“沟通”在组织机构代码电子档案信息管理中的应用

本文阐述了当前不同层次的事业单位管理所面临的问题,从实际采用的沟通方式及取得的效果两方面来说明沟通的重要性。通过“沟通”激励和管理达到了保证和提高产品质量的目的。     

高技术服务业与资源型产业融合对资源型企业两阶段创新效率的影响

基于新技术与新知识的高技术服务业跨界融合是传统企业实现创新资源优化配置、创新研发和商业转化的重要因素。因此,运用熵指数测度全国各省区高技术服务业与资源型产业融合水平,并利用2014—2017年资源型上市公司面板数据检验两大产业融合对资源型企业两阶段创新效率的影响,同时探讨企业吸收能力的调节作用。结果表明：现阶段高技术服务业和资源型产业融合程度不高,但发展态势良好,处于从失调走向协调的转变期;产业融合对资源型企业创新研发效率短期无显著影响,长期存在抑制作用,资源型企业技术能力刚性导致对新技术的排斥,且较大的产业间认知差距削弱了产业间良性互动带来的技术扩散效应;产业融合对创新转化效率呈先抑制、后促进效应,就长期而言,产业融合具有良好的创新转化推动力;资源型企业吸收能力分别在产业融合与滞后一期创新研发效率及滞后三期创新转化效率的关系中起正向、负向调节作用,表明资源型企业吸收能力构建尚不全面。     

高职院校学生职业能力的培养

教育哲学认为,教育的本质是培养人的社会活动。高职教育是培养高素质的职业人的教育。通过接受高职教育,学生不仅要获得"第一职业",更需要在未来职业中发展自己;不仅要有就业的能力,更要有开拓职业空间的能力。     

非常规天然气财税激励政策：美国的经验与借鉴

在非常规天然气产业发展初期,美国政府对非常规天然气开发实施了包括价格激励和税收抵免在内的财税激励政策。这些政策增加了非常规天然气开发的经济效益,调动了生产商的积极性,促进了非常规天然气钻井活动和技术进步,对促进美国非常规天然气的发展起到了关键作用。财税优惠政策是政府在产业发展初期引导行业投资的重要手段。我国非常规天然气开发正处于起步期,急需相关政策和措施的支持与引导,有必要借鉴美国的做法,对非常规天然气进行定义和分类,制定相对统一的财税优惠政策。财税优惠的力度应该建立在对资源、技术和效益的分析基础之上,且优惠政策应该设置有效期和中止条件。     

文化创意经贸发展及其制约研究

文化创意经济发展迅速,各国文化创意经贸往来无论从范围上还是从内容上都在迅速扩张。本文从理论角度和市场角度追踪文化创意经贸发展脉络,梳理文化创意经贸发展程度和阶段,对于文化创意产品贸易形式、内容、贸易特点进行统计归类,通过分析联合国教科文组织《世界文化发展报告-文化、创新与市场》数据信息,概述了分析范围内的文化创意产品贸易的增长特点,深入分析文化创意经济发展的路径障碍、产品方面的障碍以及法律规则障碍,据此论证了实现文化创意产品贸易增长关键要素以及制约瓶颈,并从国际视野剖析了未来文化创意经贸发展产生重要影响的成因,从国际及国内理论与实践角度对于未来文化创意产品贸易的发展如何克服制约性因素进行阐述。     

国际货币基金组织CGER方法介绍及评述

本文介绍了国际货币基金组织CGER汇率评估方法产生的背景以及CGER的三种汇率评估方法:宏观经济均衡法、均衡实际有效汇率法和外部可持续法。作者从样本结构、计量技术及全球一致性等方面分析了三种方法的贡献和缺陷以及CGER汇率评估对中国的影响,预测了CGER方法运用于未来国际汇率评估的趋势。     

Corporate Insurance and Debt: The Case of China*

Finance theorists have long argued that corporate purchases of property insurance can reduce the probability and hence the expected costs of financial distress. And by so doing, the corporate use of insurance can reduce borrowing costs and/ or increase debt capacity, reduce the overall cost of capital, and increase firm value. This article attempts to apply this argument to the case of publicly traded companies in China, which provides a particularly interesting environment given the significant presence of both foreign direct investment and state shareholdings in its corporate sector. From their study of several hundred Chinese companies during the period 1997‐2003, the authors report the following conclusions: Companies with higher borrower costs tend to purchase more property insurance, which in turn has the effect of increasing their debt capacity. Smaller companies are more likely than larger firms both to insure their assets and to purchase more property insurance (as a percentage of assets), reflecting their greater vulnerability to financial shocks and larger potential benefit from insurers' real advisory services (such as loss prevention advice). Companies with more and larger growth opportunities are more likely to purchase insurance, reflecting their higher expected costs of financial distress (from possible underinvestment) than firms with limited growth opportunities. Companies with higher levels of state ownership tend to insure their assets to a greater extent, suggesting that the managers of such companies insure to protect their job security, particularly as the availability of state subsidies to the Chinese corporate sector has declined since market reforms were initiated in 1978.