资本匹配、创新力培育与区域协调发展：理论机制与经验证据

区域协调发展不仅受到资本积累数量的影响,更受到资本匹配质量的制约。在拓展MRW模型的基础上,理论分析“实物资本-人力资本-社会资本”最优匹配存在性与高效经济增长的关系,进一步构建资本匹配程度与匹配质量通过创新力培育实现落后地区经济赶超,进而影响区域协调发展能力的传导路径,并利用中国省级面板数据进行实证检验。结果表明,实物资本、人力资本与社会资本存量之间存在最优比例关系,且资本匹配质量主要通过创新力培育影响区域协调发展水平;资本匹配整体上有利于区域协调发展,东部地区资本匹配度对区域协调发展的促进作用高于中部地区、西部地区;机制检验发现,资本匹配通过组织创新效应实现区域协调发展的解释程度最大,其次为技术创新效应,最后是产业创新效应。     

绿色农产品消费行为影响因素分析及行为调查

绿色农产品供给是适应消费升级的一个重要路径,是农产品高质量提升的一个重要形态.中国农业资源产出有限且各类消费品都面临消费升级压力,探讨绿色农产品的消费行为影响因素对优化绿色农产品供给、提升农产品供给质量、增加消费有积极意义.通过影响区域绿色农产品消费的因素识别,以消费者购买决策的过程关键变量调查研究对象,通过经济欠发达...     

利用金融自由化实现中国金融业的战略目标

金融自由化给全球金融业带来巨大的风险,同时也带来巨大的利益,怎样在风险和利益的取舍上发展中国的金融业是我国十分关注的问题。现实金融世界变化速度非常之快,在不远的将来,中国的金融市场也会与过去完全不同,新的金融结构在我国正蓄势待发,这对未来中国经济的长远发展将产生深远的影响．为此,让中国的金融改革走得更快一些,能够在金融市场上获得更多的利益,就成为我国金融改革十分现实的近期目标,但也有很多的问题需要在工作中探讨．     

高校人力资本的价值计量和收益分配的实证分析

本文从人力资本价值计量和收益分配的角度出发，就如何调动高校教师的积极性，在对GC大学人力资本管理实例分析的基础上，设计了一套高校人力资本计量与激励模型，以充分调动高校教师的积极性，将会对高校人力资本的管理和提高办学效率具有重要参考价值。     

规范会计理论与实证会计理论哲学比较

规范会计理论以会计假设为逻辑起点,经过严密的逻辑推理形成一套关于会计“应该是什么”的知识体系,实证会计理论人实际会计行为出发,应用“成本－效益”原则建立各种会计模型,规范会计理论的前提缺乏可验证性,只能神为科学“假说”,而实证会计应用科学方法进行个案研究验证,结论往往受到资料的真实性,代表性和选择资料的倾向性影响,即使正确,也难以形成理论体系。     

企业技术创新投入与融资结构的关系:理论模型与实证检验

研究了企业技术创新投入与融资结构的相互关系。首先构建一个双寡头竞争下的企业两阶段最优模型,据此提出研究假设,即从理论上提出分析两者内在关系的逻辑依据。然后利用2009—2011年我国创业板上市公司的数据,分别对企业技术创新的资金投入和人力投入与融资结构的相互关系进行了实证检验。研究结果显示,企业技术创新投入与融资结构负相关。     

从企业孵化器到企业加速器:缘起、演进及走向

企业加速器与企业孵化器同为服务企业发展、促进经济增长、增加就业岗位的创新服务组织,二者之间存有诸多类似之处,亦有许多的差异。这里以企业孵化器、企业加速器的起源、演进为切入点,剖析二者在概念界定、服务内容等方面的区别,进一步阐述"孵化—加速"耦合对接,构建一条完整创新服务供应链的理论价值和实践意义。     

Reduction in nitrogen fertilizer use results in increased rice yields and improved environmental protection

Overuse of nitrogen fertilizer represents a considerable environmental problem globally, but especially in China. Recently, a recent approach on an experimental scale based on the diffusion of the so-called Three-Control Technology (TCT) successfully alleviated the overuse of nitrogen fertilizer in southern China villages in the Guangdong Province, serving as a reference point for other rice-producing countries tackling similar challenges. Here, we assessed the correlation between rice yields and reduction in the use of nitrogen fertilizer following the introduction of TCT. Our study was based on the collection of primary data from 248 households randomly selected from four rice-growing areas of Guangdong Province, China. Our results show that TCT significantly improved the efficiency in the use of nitrogen. Crucially, participating farmers, including both full adopters and partial adopters, were found to fundamentally change their application practices of nitrogen fertilizer, resulting in major improvements in the local soil and water systems.     

平衡计分卡应用初探

该文认为建立平衡计分卡的难点在于如何将企业的长远目标转化成为平衡计分卡上具体的评价指标,并对其进行定量计分。在确定平衡计分卡的具体评价指标时,运用了调查法,在对评价指标进行定量计分时,运用了权系数模型以及统计学的一些常用方法进行计算分析。     

The Effect of Cross‐Border Mergers and Acquisitions on Earnings Quality: Evidence from China

Despite the fruitful research on the motives and outcomes of cross‐border mergers and acquisitions (M&As) of Chinese multinational corporations (MNCs), there has been scant research on the impact of cross‐border M&As on corporate governance. In this article, we fill the research gap by exploring whether cross‐border M&As may lead to an improvement in corporate governance of Chinese acquirers. In particular, we examine the impact of cross‐border M&As on earnings quality of Chinese MNCs. We find that the acquisition of a target firm from a developed country leads to a significant improvement on the acquirer's earnings quality. In comparison, the acquisition of a target from an emerging market does not have such an impact. Our results are robust to various corporate governance measures, alternative econometric methods, and controls of relevant firm characteristics and macroeconomic variables. Finally, we show that the effect of cross‐border M&As on earnings quality is more pronounced in non‐state‐owned enterprises (non‐SOEs) that have conducted large M&A deals. Our article offers new insight to the international business literature on latecomer perspective and liability of foreignness. © 2016 Wiley Periodicals, Inc.