科技创新治理能力对治理绩效的影响研究

以系统论思想为指引，遵循要素-结构-功能的分析范式，从科技创新治理能力发展的水平结构和外部性结构两个方面入手，就科技创新治理能力对科技创新治理绩效的作用机理进行逻辑推演。结合中国科技创新治理体系治理能力发展现状，对治理绩效低下的形成机理进行系统探讨，结果表明：科技创新治理能力的强度结构是决定科技创新治理绩效的关键，而科技创新治理体系整体治理能力水平偏低、内部结构失衡是导致现行科技创新治理绩效低下的根源。与此同时，科技创新治理能力外溢效应在不同方向上的非对称性加剧了科技创新治理能力的结构性失衡，阻碍了科技创新治理能力的整体性提升，抑制了科技创新治理绩效有效增长。因此，应加快转变治理理念，逐步构建以“创新链”为核心的现代科技创新治理模式；增强微观治理能力，构建开放包容的科技创新管理服务体系；提升中观治理能力，实行科技创新管理机构垂直管理；优化治理环境，将知识产权法律制度环境和科技交易市场环境营造纳入科技创新管理服务体系，逐步构建与现代科技创新治理理念相匹配的科技创新管理部门地方政府官员政绩考评体系。     

我国城市住房保障水平评估——基于公租房准入门槛的量化分析

本文通过对全国153个地级及以上城市公租房准入政策和条件进行量化分析,运用主成分分析法构建起公租房准入指数,用以反映城市住房保障水平.以此为基础,本文利用中国家庭金融调查的微观数据,实证检验公租房准入指数对家庭居住公租房的影响.结果 显示,公租房准入指数越高,家庭获得公租房的可能性显著增加,从而验证该指数的合理性.文章发现,尽管在大力倡导新型城镇化的背景下,各地公租房仍然对外市户籍人口存在较高门槛.随着城镇化水平不断提高,人口流动持续增强,中央政府应建立对各城市科学合理的住房保障评估体系,重构地方政府激励机制,提高地方政府住房保障的积极性,同时应加大对外来居民的保障力度.     

公司增发与市值管理——基于中国A股上市公司的实证研究

采用2005—2014年中国A股有增发股份记录的上市公司的市场数据,检验了被广泛讨论的"市值管理"现象。结果表明:所有权性质、增发目的、增发对象、经营状况以及市值存在差异的上市公司,在其增发股份前后及期间的超额收益率和股价信息含量存在很大差异,这些差异与不同公司进行增发的诉求一致。这说明,中国A股市场广泛存在服务于公司控制人的市值管理行为。由于这些市值管理行为可能包括控制股价和侵害其他投资人,因此监管层应制定更为严格的法规来规范市值管理行为。     

Workplace incivility and work engagement: The mediating role of job insecurity and the moderating role of self-perceived employability

Drawing upon the job demand–resource model and the theory of existence, relatedness, and growth needs, we established and checked a model that connects workplace incivility to employee work engagement (i.e., vigor, dedication, and absorption) through job insecurity. Furthermore, we propose and test self-perceived employability as the boundary condition of this connection. The conclusions of two substudies with time-delay design provided evidence to support theoretical models. Specifically, the conclusions of both studies show that workplace incivility has negative impacts on work engagement (i.e., vigor, dedication, and absorption) through job insecurity. The results of Study 2 show that self-perceived employability not only weakens the negative influences of job insecurity on work engagement (i.e., vigor, dedication, and absorption) but also moderates the mediating roles of job insecurity in the relationships between workplace incivility and work engagement (i.e., vigor, dedication, and absorption). The theoretical and practical implications and limitations are discussed based on the conclusions of the two substudies.     

Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?

The current audit environment encourages auditors to conduct defensive auditing procedures in lieu of using new, innovative, and potentially more effective audit procedures, due to concerns these procedures may be second-guessed in litigation or by audit inspectors such as the PCAOB. As a result, auditors may prefer traditional “generally accepted” procedures over innovative procedures that are potentially more effective. We test recent proposals that an Audit Judgment Rule (AJR) encourages the use of innovative, and potentially more effective, audit procedures analogous to the similar Business Judgment Rule that affords legal protections to corporate directors. Under an AJR, litigators or audit inspectors could not second-guess auditor judgments, even if they perceive that alternate judgments would have ordinarily been reached, provided the auditor's judgment was made in good faith and in a rigorous manner. However, the AJR's requirements that auditors must defend the rigor of their innovative judgments could potentially backfire and lead auditors to select more traditional procedures. Under the framework of goal activation theory, we conduct an experiment with audit managers and seniors and find that an AJR makes auditors less likely to select innovative audit procedures, particularly when audit risk is high. They do so despite believing the innovative procedures to be more effective than the traditional procedures. Findings from a supplementary experiment with experienced auditors further suggest that national office affirmation of the reasonableness of the procedures does not help overcome this effect. Overall, our findings suggest that an AJR may have the unintended consequence of further increasing auditors' focus on more traditional, and potentially less effective, audit procedures.     

中国金融业专利的发展特征及影响因素分析

本文通过对1985年以来国内金融业专利状况的统计分析,发现其发展具有以下特征:第一,申请数量2000年以来发生了大幅波动;第二,申请者结构发生了改变;第三,主要集中在传统银行业务的电子化和网络化方面;第四,国外申请者的申请数量接近一半,并且在发明专利的占比上远远超过内地金融机构。本文的实证部分利用多元回归和主成分分析方法,发现中国金融业竞争程度和金融业对外开放程度所代表的需求性因素是影响金融业专利发展的主要原因。     

Corporate Governance and the Investment Efficiency of Diversified Corporate Asset Buyers

Many corporate assets are bought and sold each year in the U.S. and most scholars believe these transactions improve economic efficiency. But given the reality that the interests of corporate managers may diverge from those of their shareholders and reflect empire‐building or other managerial entrenchment strategies—and that such agency problems tend to be worse in highly diversified, multi‐divisional companies—the authors tested the proposition that diversified corporate asset buyers with more effective governance structures can be expected to allocate capital more efficiently, as reflected in higher rates of return on operating capital and more favorable market reactions to the announcements of their purchases. Using a sample of diversified U.S. companies that announced large asset purchases between 1988 and 2006, the authors report finding that the investment allocation process following such asset purchases was more consistent with value creation in the case of diversified buyers with more effective governance structures, which were identified by their greater board independence, higher‐quality audit committees, and higher levels of stock ownership by institutional ownership, directors, and CEOs.     

Effects of job stress on self-esteem,job satisfaction,and turnover intention

ABSTRACT

This study is focused on female inbound call center counselors who are easily exposed to emotional labor when customers express anger and hostility and use swear words toward invisible targets on the phone. Our study is based on 244 responses from female inbound call center counselors. Job stress has a significantly negative effect on job satisfaction and self-esteem. It was shown that self-esteem has a partially mediating effect, and turnover experience had a moderating effect. It is important to shed new light on the roles of self-esteem among determinants of job satisfaction.     

有激情的员工更能创新吗

员工创新绩效是衡量企业创新能力的重要标准。以创造力交互作用观为理论框架,从认知视角考察员工和谐型激情通过创造力自我效能感对创新绩效的作用机制及相应的情境机制。对492份问卷分析发现：和谐型激情对员工创新绩效有正向预测作用;创造力自我效能感中介了和谐型激情与创新绩效的关系;创新氛围感知既调节了和谐型激情与创造力自我效能感的关系,又调节了创造力自我效能感在和谐型激情与创新绩效之间的中介作用。研究结果揭示了员工情感与认知对提高创新绩效的重要意义。     

2011年一季度中国成品油市场分析

一、市场回顾 1.中国一季度宏观经济增速放缓 2011年1月份,经合组织（OECD）33个成员国经济活动领先指标升至103.1,德国和美国经济继续强劲扩张;日本的领先指标从2010年12月的103.9升至104．7,预示地震前该国经济有继续改善迹象。