公允价值计量模式在金融资产中的应用

2008年金融危机的爆发,使公允价值计量成为争论的焦点。文章从公允价值的含义着手,阐述了现行金融资产中公允价值计量的运用,着重分析了金融资产中公允价值计量存在的缺陷,并在此基础上有针对性地提出了若干完善建议。     

创业机会观点评述

创业机会的研究是创业研究的一个重要领域。学者们基于不同的学科背景、不同的假设、不同的视角对创业机会进行较广泛的研究,并提出了各自的观点,通过梳理与提炼大大促进了对创业机会的深入研究。     

农村劳动力转移的财税支持政策研究

阐述了影响农村劳动力转移的制度框架:农民想出去、出得去、农民知道往哪儿去、农民能够进得去、住得下、住下去、放心住下去,并在劳动力转移成本效益分析的基础上,认为财税政策应从以下四个方面助推农村劳动力的转移:以财政投入降低农村劳动力转移成本;增加能为农村劳动力的转移创造条件的基本公共服务;以税收优惠政策促进农民工进城就业;建立农民工社会保障体系。     

企业家“成本发现”、比较优势演化与产品空间结构转型——基于江苏经济发展的案例研究

外贸产品的空间结构可以反映一个国家或地区的动态比较优势、核心竞争力、产业演化等经济元素。产品空间结构转型的过程是渐进式,在市场经济体制中是由企业家成功地探索出了新产品的成本结构来推动的。本文在对比较优势演化与产品空间结构转型进行理论回顾的基础上,对江苏经济发展过程中的产品空间结构转型进行了实证分析,依据此实证分析,进一步归纳其产品空间结构动态演进的特点及其成因,最后对江苏如何实现产品空间结构进一步转型提出了若干的政策建议。     

低碳校园生态循环模式的研究

本文探讨目前中小学校园能源的利用现状及校园各种能耗的运行状况,充分发展低碳效益的环保生态概念,对西安周边中小学的沼气及其他能源利用状况调研取证,并对经济、环境等多个方面进行合理的比较分析,通过对实行低碳生态循环模式的校园实地考察,参考诸多详实资料,在一定程度上预算出该循环系统的支出和收益。同时评估绿色、低碳校园的环境、社会等积极效应,以期构造一套更符合当地或特定地区的优化循环系统,使低碳经济模式更具常规性质。     

“双碳”新格局下企业绿色技术创新对其 ESG 绩效的影响及其路径研究

2030年前实现“碳达峰”,2060年前实现“碳中和”是中国对世界的郑重承诺,表现出了中国的担当精神。在“双碳”新格局下,局限于企业的经济表现的传统绩效衡量办法不足以满足现代化投资的需要,综合评价企业环境、社会和管理三个方面的ESG绩效体现出巨大优势。各类绿色政策的出台引导企业走向绿色技术创新,那么绿色技术创新会对企业ESG绩效产生什么影响？本文基于2011—2020年的A股上市公司数据,采用固定效应模型进行实证检验。研究表明,企业绿色技术创新会对企业ESG绩效产生促进作用;实用新型绿色技术创新对ESG的促进作用大于发明型绿色技术创新的促进作用;并深入研究发现,先通过绿色技术创新再提升市场竞争力最后实现企业ESG绩效的优化是最重要的影响路径。     

Smartphone use,off-farm employment,and women's decision-making power: Evidence from rural China

Empowering women is an important goal of the United Nations' Sustainable Development Goals, and studies have proposed various strategies to achieve this goal. However, few have examined the role of smartphone use in empowering women in decision-making and its mechanism. Therefore, this study analyzes how smartphone use affects women's decision-making power and explores whether this influence is due to women's off-farm employment mechanisms. For this purpose, the study uses the survey data of 1110 households in rural China and the endogenous treatment regression model for analysis. The control function approach addresses the selection bias of off-farm employment. The results show that smartphone use significantly increases women's decision-making power, partially channeled through increasing women's off-farm employment. The mechanism effect is robust to using both binary and intensive measurements of off-farm employment. Therefore, a policy to improve access to internet facilities and smartphone use could improve women's decision-making power through employment in the off-farm sector.     

Policy reform and farmers' coping strategies: The case of corn price shocks in Heilongjiang Province of China

A substantial decrease in corn prices caused by the policy reform in 2016 in China led to heterogeneous supply responses of corn producers: decreasing corn acreage, making no change in corn acreage, and expanding corn acreage. We investigate the causes and consequences of cropland allocation of the supply responses using the balanced panel data on corn-producing households from 2015 through 2016 in Heilongjiang Province. We find that the corn producers largely acted in accordance with their own household resource endowments to make their choice decisions in response to the corn price shocks. Our results show that the decrease in corn prices led to a small decline in total corn acreage and a considerable increase in total acreage for soybeans and rice in 2016 and that the increase in total soybean acreage was more through area expansion rather than through substitution. Our results also show that crop structure for large-scale producers was more responsive to corn price than for medium- and small-scale producers. Given that continuous corn rotation prevails currently in Heilongjiang, our major finding suggests that the acreages planted to corn and soybeans cannot be easily adjusted by the market.     

2010年我国企业海外并购重大问题分析

2010年,我国企业海外并购交易额爆发式增长。以国有企业为主体的海外并购活动,呈现出并购主体集中、区域集中和产业集中的特点。企业的国有特色导致并购活动易受政治因素影响,同时因战略目标不清晰、市场评价不准确、缺乏专业化国际人才队伍,我国企业海外并购成功率低于全球平均水平10个百分点。结合国家鼓励企业实施“走出去”战略,对我国企业未来实施海外并购提出几点建议。     

基于专利数据挖掘的高技术产业聚类分析

武汉东湖国家自主创新示范区的建设需要发展重点高新技术产业.对我国高技术产业分部门的聚类分析,以评价湖北省目前高技术产业发展状况所处的地位.对我国高技术产业分行业的聚类分析,以评价现行的高技术产业发展状况.结合以上研究结果,分析重点行业的专利数据,为示范区的发展献策献计.