政治关联、两权分离与盈余管理——基于中国上市家族企业的实证研究

以2009—2013年家族企业为样本,分析家族企业两权分离度对盈余管理的影响以及政治关联对于家族企业两权分离度和盈余管理关系的调节作用,研究发现：两权分离度越大,家族企业盈余质量越低,盈余管理水平越高;政治关联对于家族企业两权分离度与盈余管理之间的关系起到负向调节作用,存在政治关联的家族企业,两权分离度对盈余管理的作用越弱,企业盈余质量越高。     

以价值为核心的元服务模型

抽象出不同服务行业共性特点的元服务是一个多维系统。以往构建的元服务模型只能从某些方面描述元服务,不够全面,无法描述其动态性和主观性。采用本体论和目的论,并结合系统思维的结构-系统范式,提出由5条原则构成的包括分析和描述方法在内的元服务建模方法。基于该方法,构建服务价值实现保障系统模型、价值主张过程模型、价值动态实现过程模型;综合这些模型,得到了一个以价值为核心的元服务模型。该模型是一个描述服务主体、过程路径、价值之间交互的集成模型,能描述元服务的动态性和主观性,可作为多方交流工具、服务设计分析工具和服务创新整合工具,而且为元服务的形式化描述奠定了基础,有利于服务的深入研究。     

Universal Coverage, Pinpoint Illustration and Profound Impact HTC 2008 Intermedia Recommendation and Introduction Meeting

Holding 88 percent of train media resources across China, based on "Time Cube", on the 2008 Intermedia Recommendation and Introduction Meeting on December 19, 2007, HTC announced its high-profile strategy of tour marketing and tapping the immeasurable potentials on the train. Meanwhile, HTC officially launched its brand new product Olympic Train on the meeting, providing a fabulous platform for all the brands that are prepared to do a smart marketing on the occasion of 2008 Olympic Games.     

Warm Spring of Sino-Japan Approached

Chinese President Hu Jintao took a five-day state visit to Japan from May 6 to 10, 2008, the first by a Chinese President to the country in a decade, launching a new era in Sino-Japan relations.     

2007 China Harbor Ten People

2007 China Harbor Ten People elected the entrepreneurs who contributed a lot to port economy and enterprises this year trough their talent management.These ten people embody their social responsibility,professional skills,creative ability,and charming personality.Bearing full confidence in China＇s port economy,the port entrepreneurs are brave enough to explore a brand new area,so as to promote harbor economic development. At the very beginning of 2008,China Shipping Website,Dalian Maritime University,and China Port and Shipping In- stitute jointly select the 2007 China Harbor Ten People,demonstrate port entrepreneurs＇ stunning minds,disclose their secrets to success,and providing abundant experiences to others in harbor development.The top ten people are various excellence during the ups and downs harbor development.     

Iceland,Small Country Witnessing Diversified H.E.Mr,Cooperation with China——Interview with Ambassador of Iceland H.E.Mr.Gunnar Snorri Gunnarsson

Located in the North Europe,Iceland is a very beautiful country. Although very small with an area of 103,000 sq.km and a population of 308,000, and quite different in most respects such as geographical location,size,history,climate and political structures,it has developed very good relations with China.For in- stance,Iceland was the first European coun- try to recognize China as a market economy. In many areas such as trade,investment, industrial cooperation,from fishing,food processing,tourism,information technol- ogy,geothermal,finance,etc.,Iceland has made pragmatic activities,for instance,last summer Icelandic and Chinese authorities concluded a feasibility study on negotiating Free Trade Agreement;in June an Iceland Business Forum was held,which groups to- gether over twenty Icelandic companies that have established offices in China;etc. In July,China's Foreign Trade inter- viewed H.E.Mr.Gunnar Snorri Gunnars- son,Ambassador of Iceland in Beijing. According to him,Iceland has developed diversified and active economic and trade cooperation with China in many areas.The following is a written interview with Mr. Gunnar Snorri Gunnarsson.     

基于资产保值增值的国企审计和巡视频度安排与协同

选取央企控股的A股上市公司为样本,实证检验政府审计和党委巡视频度及其协同对国企资产保值增值的影响机理。研究发现,在一届政府任期（五年）内,相较于没有或二次被政府审计或党委巡视的国企,被审计或巡视一次更能有效促进国企资产保值增值;政府审计与党委巡视实施时间间隔24个月以上,督促国企资产保值增值效果更佳。研究结论对于合理安排国企的政府审计与党委巡视频度以及协同时机,实现国企审计监督全覆盖,提高党委巡视效率,构建高效的政府审计与党委巡视协同机制,促进国企资产保值增值具有启示意义。     

人口规模、创新投入与全要素生产率——基于京津冀13个地级市的实证分析

摘要：运用SBM-ML方法测算城市全要素生产率,构建动态面板模型,以探究京津冀地区人口规模、创新投入与城市全要素生产率之间的关系。结果显示：京津冀地区全要素生产率小幅上涨,技术效率和技术进步拉动作用明显。常住人口规模对提升城市全要素生产率的促进作用不明显;人才集聚对城市全要素生产率的提升具有显著的正向效应;政府创新投入与城市技术进步指数呈非线性的倒U型关系,表明政府短期投资能促进城市科技创新,长期投资会对城市发展产生挤出效应。     

政府审计能提升国有企业并购重组业绩承诺可靠性吗？——基于审计署央企审计结果公告的经验证据

以我国沪深A股中央国有上市公司2012—2020年的数据为样本,将审计署实施的审计监管事件作为一个准自然实验,利用多时点双重差分模型实证检验政府审计对国有企业并购和重大资产重组中业绩承诺可靠性的影响和作用机制。研究发现：（1）政府审计的实施能够显著提升国有企业并购重组业绩承诺的可靠性水平,这一结论在全部并购重组样本中和剔除业绩达标在5%以内的样本后均得到了有效验证,且经过多种稳健性和内生性检验后依然成立;（2）进一步的机制检验结果表明,政府审计能够通过“监督”效应和“增量”效应促进国企并购重组业绩承诺可靠性的提升,但并没有对未接受审计的同行业企业起到很好的“溢出”效应;（3）在业绩承诺到期后的经济后果上,政府审计显著提升了业绩承诺达标企业的长期绩效表现,同时降低了其商誉减值风险,但对于业绩承诺未达标企业的影响效果并不明显。     

国有企业效率的比较研究——基于工业分行业视角

运用随机前沿分析法,测算分行业国有企业与非国有企业的技术效率,发现两者总体上呈现收敛态势;财务效率以利润量测算的国有企业效率总是偏低的,而以当期总产出测算则表现出较大的行业差别。国有企业效率偏高的行业均是竞争性行业,垄断并没有造成国有企业技术效率的低下,而是加重了财务负担,造成财务效率低下。非国有企业更侧重于技术效率的提升,而国有企业更偏向于财务效率中成本费用的节省;预算软约束也对国有企业效率有损害。另外,企业用工人数不是负面包袱,反而正转变为宝贵的人力资源。