我国上市公司关联交易的动因及监管

上市公司关联交易呈持续上升的态势。关联交易的发生有其客观基础和必然性,它为上市公司规避税负、转移利润、取得公司控制权、形成市场垄断、分散或承担投资风险等提供了合法的途径,但关联交易有可能损害非关联股东和债权人的利益,进一步对证券市场构成严重危害。应加强对上市公司关联交易的监管：在政策导向上,控制并不断减少由于历史和体制原因而形成的大量不合理的关联关系和交易行为,抓住源头,综合治理;针对关联交易中出现的新问题,适时调整和完善相关法规及监管方式和手段,对上市公司的关联交易行为进行更加具体和有效的规范。     

新准则中固定资产业务处理有关问题探讨

文章对新准则中固定资产定义、后续支出核算、个别业务初始计量、折旧计提及盘盈固定资产处理进行了分析,提出了自己的观点和会计处理改进完善的建议.     

论我国农村集体土地征用社会保险补偿机制

伴随着城市化进程的不断加快,大量农村集体土地被征用,被征地农民的基本权益保障问题突出.构建一套行之有效的土地征用社会保险补偿机制,是切实保障被征地农民基本权益的重要手段,也是顺利推进城市化进程的重要工具.     

绿色信贷与社会责任——基于商业银行层面的分析

节能减排是关系经济社会可持续发展的全局性问题.遵循经济发展规律,注重规模与效率的关系,大力推动绿色金融,提高"绿色信贷"的市场份额,成为今后金融业发展的方向.文章从分析实施绿色信贷履行社会责任对商业银行经营的影响入手,指出绿色信贷的战略地位、实施现状及存在问题,借鉴国外成功经验,强调商业银行要承担社会责任,采取切实有效措施推动绿色信贷全面展开.     

基于模糊综合评判的配电网运行风险评估模型及运用

本文从配电网运行的内部环境因素和外部环境因素综合考虑了影响其运行风险的各种不确定因素。通过确定风险因素集、指标集以及采用三角模糊数互补判断矩阵确定风险权重集,建立了配电网运行风险的模糊综合评判矩阵,并运用于配电网运行的外部风险评估。最后,通过实例证明了模型的可操作性。     

Financial Imbalance Index as a New Early Warning Indicator： Methods and Applications in the Chinese Economy

Based on the stylized facts of financial crises and systemic risk accumulation, this paper constructs a new financial imbalance index （FII） from the perspective of endogenous financial cycles and assesses its application in China＇s macro-financial analysis. The results show that the FII is not only an effective index to detect financial imbalances in China＇s economic cycles, but is also more accurate than and plays more of a leading role than conventional indicators, such as the consumer price index, the financial conditions index and the purchasing managers indicator. Empirical analysis shows that the FII can be used as an effective indicator to measure systemic financial risk, and can provide policy-makers and market participants with useful information to make appropriate decisions.     

Organisational regulatory legitimacy,entrepreneurial orientation,and SME innovation: an optimal distinctiveness perspective

The optimal distinctiveness perspective argues that firms face competing pressures to be both ‘like’ and ‘different from’ their peers. On the one hand, institutional scholars assert that firms need to be similar to peers in order to gain legitimacy. On the other hand, strategy scholars insist that firms need to strive to be different to gain competitive advantage. In order to enrich the optimal distinctiveness perspective, the present study builds a conceptual model that addresses the relationships among organisational regulatory legitimacy, entrepreneurial orientation, and SME innovation under the context of China’s transition economy. Our empirical results show that organisational regulatory legitimacy has an inverted-U relationship with SME innovation. Further, entrepreneurial orientation strengthens this inverse-U shaped relationship. That is, entrepreneurial orientation magnifies both the positive and the negative effect of organisational regulatory legitimacy on SME innovation. This study echoes to the call to conduct broader optimal distinctiveness research by integrating institutional theory and strategic management. Furthermore, our findings provide new evidence for the strategic balance perspective of optimal distinctiveness.     

Credit card cash‐out as informal financing: Evidence from China

Using a proprietary account‐level database from a commercial bank in China, we document that credit card holders can ease their credit constraints through the practice of cash‐out based on bogus transactions using credit cards. We find that such behaviour might be beneficial to both cardholders and banks. First, we find that a 1% increase in the cumulative number of credit card cash‐out transactions lowers the probability of default by 9.59%. Second, for private businesses, a 1% increase in the number of abnormal cash‐out transactions lowers overdue risk by 13.45%. Third, by lowering the overdue risk, the card‐issuing bank earns a larger profit. Our results are consistent with the notion that unconventional credit card cash‐out can mitigate the extent of capital misallocation in emerging markets.     

打开奖励的“薛定谔黑箱”:认知学派与行为学派的理论分野与整合

对经典激励理论的拉卡托斯批判揭示,在奖励与其行为结果之间横亘着一个社会心理"黑箱"。以Deci为代表的认知学派与以Eisenberger为代表的行为学派对奖励效果的论争长达二十多年。观点的对立不仅阻滞了理论的发展,也导致了实践者的无所适从。本文整合演化心理学和神经经济学观点,在厘清二者理论分野的基础上,从奖励的双重性和双路径动机性信息加工过程出发,引入角色知觉与认知框架,构建了一个整合的多路径模型,力图演绎和还原两种理论的冲突过程,并为整合和深化两种理论、提高奖励效果提出一系列假说。     

浅析跨文化培训中员工文化智力的重要性

行之有效的跨文化培训,将有助于企业在国际化环境下应对各种因文化差异而产生的经营风险。关于跨文化培训的相关结论和对策众多,但大多过于宏观,并未过多关注被培训员工个体层面的具体对策。针对这一情况,近年来兴起的文化智力的相关研究能够很好的解决上述问题。本文将从文化智力的视角,浅析企业在进行跨文化培训时员工文化智力培训的作用及其重要性。