新时代共同富裕实现与民营经济发展协同研究

讨论如何实现新时代共同富裕问题,应基于全面建成小康社会目标已经实现但收入分配差距问题依然存在的现实前提.全面建成小康社会目标的实现是实现新时代共同富裕的前提和基础,而收入分配差距过大则会妨碍新时代共同富裕的实现.民营经济快速发展为全面建成小康社会目标的实现作出了巨大贡献,但民营经济发展中存在的一些问题是造成收入分配差距的重要原因之一.实现共同富裕是社会主义生产关系的本质规定,发展民营经济是提升中国特色社会主义生产力的客观要求.然而,在市场经济条件下,民营经济的增殖逻辑并不必然带来共享逻辑下共同富裕的实现,因此,基于这种关系,我们应该从以下几方面促进二者之间的协同:创造共同富裕实现和民营经济发展协同的条件,建立共同富裕实现和民营经济发展的协同机制,扩大共同富裕实现和民营经济发展间的命运共同体,优化共同富裕实现和民营经济发展中的成果共享机制.     

The information value of interim accounting disclosures: evidence from mandatory monthly revenue reports

Review of Quantitative Finance and Accounting - Using data from Taiwan, where listed firms are required to disclose monthly revenues, this paper examines the information value of mandatory interim...     

Go beyond tokens: Number and type both matter

Drawing upon token theory and critical mass theory, this study examines whether all female directors are equally considered as tokens. We argue that inside female directors are less likely than outside female directors to be considered as tokens because they are more powerful and influential. Using a 10-year sample of Chinese publicly listed firms on the Shanghai or Shenzhen Stock Exchanges from 2008 to 2017, we find that even one inside female director can make a significant contribution to corporate social responsibility (CSR), while outside female directors do not have a positive effect on CSR until their number reaches the critical mass (i.e., three). The results suggest that the predictions of token theory and critical mass theory vary across female director types. These findings contribute to the current literature by integrating female director typology with their numerical representation to explain their token status.     

公共信用信息归集制度的理论探析

公共信用信息是公共信用体系的核心要素,而信用信息归集是建立信用体系的基础.目前,我国公共信用信息归集制度陷于信息归集的边界不清晰这一困境.从限制公权力、保护私权益这个角度出发,借鉴两分法的信义关系来分析公权力机关对信息主体所负有的义务,并围绕公共信用信息的属性和价值展开讨论,通过贯彻最小够用原则和健全信息主体的知情权来为公共信用信息归集制度的构建夯实理论基础.     

Understanding sustainable development flexibility: An information perspective

Although flexibility has been considered critical in responding to uncertainty in a business environment, few studies have explored firms' flexibility in sustainable development. To understand the nature of firms that can respond better to uncertainty in their sustainable development practices, this study defines sustainable development flexibility and investigates the mechanism underlying its formation. The study proposes a conceptual framework on the interactions of managers' environmental attitude and cognitive style, as well as firms' information integration on sustainable development flexibility. A questionnaire survey was developed to test the corresponding hypotheses, and 241 valid responses were received from middle- and top-level managers in Chinese firms. The results show that (a) the higher the manager's environmental attitude, the higher the firm's information integration and greater sustainable supply chain flexibility, and (b) the more intuitive the manager's cognitive style, the greater the impact of environmental attitude on sustainable development flexibility.     

Do constraints created by economic growth targets benefit sustainable development? Evidence from China

An economic growth target is a declaration by policy authorities of commitment to that target and the corresponding allocation of resources. The constraints created by economic growth target are an important economic management method in China, which has helped China's economy to achieve remarkable achievements. However, it has also brought about serious environmental problems, threatening China's sustainable development. Using the data about economic growth targets in the work reports of 30 Chinese provincial governments from 2006 to 2017, this paper constructs several spatial measurement methods, such as the spatial Durbin model, to examine the constraints created by economic growth target's impacts on air pollution. The main conclusions are as follows. First, a significant “U-shaped” relationship exists between the constraints created by economic growth targets and air pollution. Second, the spatial Durbin model analysis revealed that PM_2.5 across China's provinces display significant positive spatial spillover effects and spatial agglomeration characteristics. Third, the direct, indirect, and total effects of constraints created by economic growth targets on air pollution are all statistically significant and depict a “U shape.” Finally, the constraints created by economic growth targets have an apparent threshold effect on air pollution, and the inhibiting effects increase with human capital and industrial restructuring. However, with the increase in foreign direct investments, constraints created by economic growth targets may increase air pollution. The conclusions of this paper are of great significance for improving the management of local government economic growth targets and sustainable development.     

Can international coproduction promote the performance of cultural products in the global markets? Evidence from the Chinese movie industry

This study investigates the effect of international coproduction on the performance of cultural products in the global markets. As a result of institutional barriers and cultural distances, coproduction, which allows a foreign producer to partner with the local firms, has emerged as a way of increasing cultural product performance in the global markets. Using the data on the Chinese movie market from 2012 to 2018, the authors find that international coproduction can promote movie performance and that the coproduction effect is mainly explained by the institutional variables. They further examine the heterogeneous effects and find that coproduction effect is stronger for culturally sensitive movies, and that the magnitude of the coproduction effect increases with the level of cooperation. They also confirm that the results are robust to different measurements of performance.

     

河南省城际铁路运营管理存在的问题及发展策略

在分析河南省城际铁路发展现状的基础上,对河南省城际铁路运营管理存在的问题进行梳理.以问题为导向,运输需求为基础,对河南省城际铁路当前发展阶段下适宜的管理模式进行探讨,认为现阶段委托运营管理模式最适合当下河南省城际铁路发展的需要,并提出了促进河南省城际铁路运营管理发展的策略.具体包括制定灵活的运营管理策略、完善城际铁路站场枢纽周边交通运输方式衔接、积极推动城际铁路站场枢纽及沿线土地综合开发和建立城际铁路综合开发利益保障机制.