重要生态用地级别评价和划定方法研究——以水源涵养为例

文章以水源涵养为例,基于水平衡评价计算方法,选择水资源禀赋类型不同的县域单元开展水源涵养型生态用地功能分级划定研究。总结现有生态保护红线划定技术方法及存在不足,致力于显化不同地区水源涵养生态用地功能绝对值差异,利用评价单元格水源涵养累计贡献值面积弹性拐点,对重要水源涵养用地级别划定方法进行改进。对河北省易县和四川省金川县的实例验证表明,此评价方法可以根据不同地区水源涵养功能特点量身确定重要生态空间规模、面积和比例。     

A Fixed Capital Model with Transferable and Jointly Utilized Machines in the Sraffa Framework

Fixed capital is treated as a special case of joint production in the Sraffa framework. Much of the literature excludes transferable old machines. Salvadori (1999) builds a model with transferable non‐jointly utilized machines whose efficiency paths are independent of the sectors in which the machines are used. He shows that the neat properties of the non‐transferable single machine model still hold. In an earlier paper, Salvadori (1988a) builds another model with non‐transferable jointly utilized machines. This paper synthesizes these two models. It shows that the properties of the non‐transferable jointly utilized machines model still hold if some conditions are satisfied.     

论生态文明时代我国全域国土空间区划体系

在国家生态文明建设的战略驱动下,我国国土空间规划体系正发生深刻变革,传统"多规"的空间性内容逐步整合为"一张蓝图".但是,我国目前还没有形成系统的国土空间区划体系.尝试在系统梳理国内外各类区划发展历程,以及我国区划的现状和存在的主要问题的基础上,提出建立适合我国国情的国土空间区划体系总体思路和建构方案.     

构建非营利组织财务透明度提升机制的基本思路

财务不透明导致社会公信度不高,成为非营利组织可持续发展的瓶颈.提升非营利组织财务透明度,应当制定非营利组织财务透明度标准,研究网络环境下财务透明度提升的技术支撑,设计财务透明度相关审计制度,完善财务透明度相关法规.     

A Panel Smooth Transition Approach to Inflation and Relative Price Variability in China

This paper examines the relationship between inflation and relative price variability (RPV) by using provincial level data from China. The data contains three different inflation regimes and evidence of smooth transition is statistically prominent and the province‐specific time‐varying marginal impact of inflation on RPV varies substantially across inflation regimes. The inflation–RPV linkage is stronger when inflation is moderately high, but tends to fade out and might eventually disappear when inflation is steadily low. The policy implication of this result is that inflation targets should be set within a range in which the inflation–RPV link is the weakest (i.e. low‐inflation regime) to minimize undesirable price dispersion induced by inflation.     

Intraday Behavior of Stock Prices and Trades around Insider Trading

Our evidence indicates that insiders' trades provide significant new information to market participants and they are incorporated more fully in stock prices as compared to noninsiders' trades. We find that market professionals do not front-run insiders' trades. Both insiders' purchases and sales result in significant contemporaneous and subsequent price impact, while sales by large shareholders result in a contemporaneous stock price decline that is subsequently reversed. The arrival of insider purchases reverse the prevailing negative order imbalances from third party trades and lead to piggy-backing by market professionals resulting in subsequent market purchase orders as well as stock price increases.     

论我国重复保险制度的立法完善

虽然2009年2月28日第十一届全国人民代表大会常务委员会第七次会议对《保险法》中涉及的重复保险制度进行了局部修正,但这一修正并没有从根本上解决重复保险存在的诸多问题。借鉴国外相关立法经验,有必要对此问题作进一步探讨。     

杜绝产权交易领域商业贿赂行为

规范、透明、公开的产权交易行为是杜绝腐败、避免商业贿赂的阳光交易方式。自2001年起,中纪委、河北省纪委多次强调要完善产权交易制度,国有企业产权必须进场交易。河北省产权交易中心通过严格制度,规范管理,坚决杜绝产权交易领域商业贿赂行为。     

税收征管数字化升级与上市公司信息披露违规——“金税三期”工程的治理效应检验

上市公司的信息披露违规行为阻碍了资本市场的健康平稳发展,以“金税三期”工程为代表的税收征管数字化升级则为治理信息披露违规提供了一条有效路径。将“金税三期”工程作为一项准自然实验,采用2007—2021年沪深A股上市公司数据,通过多时点双重差分模型检验税收征管数字化升级对上市公司信息披露违规行为的治理效应,结果发现：税收征管数字化升级显著抑制了上市公司信息披露违规的发生和次数,其中存在通过改善信息环境和优化公司治理抑制信息披露违规的双重传导路径;地区税收征管强度和行业竞争程度的提高会强化税收征管数字化升级对上市公司信息披露违规行为的抑制作用,内部控制质量的提高可以强化税收征管数字化升级对信息披露违规次数的抑制作用,而对信息披露违规发生则表现出两者具有替代关系。因此,政府部门应持续推进税收征管数字化升级,强化税收征管并采取差异化措施,企业则应不断提高内部控制质量,以充分发挥税收大数据的治理功效。     

产业声誉自治中的困境及治理

产业声誉是近年来我国许多行业面临的现实热点问题,其无形性、公共性的特征导致“产业声誉出现公地悲剧,难以得到维护”,但是传统的“有形公地”的解决方案（产权私有化、政府管制）难以有效解决产业声誉悲剧。作为一种可行的解决方案,产业自治受到了理论界和实践界的关注,但在产业声誉自治中存在“社会合作困境”,其制约了自治作用的发挥。文章在对社会合作困境分析的基础上,提出了三种解决思路：经济性激励解决方案、选择性激励解决方案、非经济性激励解决方案,并对每种方案的作用机理进行了详细的阐述。以期促进该领域的理论发展,并推进现实产业声誉的治理。