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。     

Qatar Airways Touches Down in Dar es Salaam Airline Launches First Route Of 2007 To Tanzania''''s Commercial Hub Award-Winning Carrier Expands Operations In Africa

Qatar Airways has celebrated the launch of its first new route of 2007 with its inaugural flight to Tanzania touching down in the country's commercial capital of Dar es Salaam to a fanfare of music and dance.     

Guide to Authors

Aims and scope With the tenet of concerning ecology and serv-ing economy, aimed at constructing a harmonioussociety of man and nature, Ecological Economy fo-cuses on the sustainable development of economyand the ecological environment, and puts attentionon theories, methods and technical innovations     

Headway amid Twists and Turns

About a decade ago, Hong Kong＇s return to China on July 1, 1997 sparked great celebrations all over the country. Shortly after the handover, the outbreak of the Asian financial crisis shocked this beautiful island and woke up its people from a jubilant mood. In the following 6 years,     

Beijing Star Lake Ecology Park

Beijing Star Lake Ecology Park is a Five-star hotel which has developed multi-functions of restaurant, lodge, bath, landscape seeing, leisure,body exercise, recreation, Ecology agriculture,etc. Occupying an area of 500 mu, the park is an environmental friendly five-star hotel.     

Playing Business "Ball" with Cuba

If you were lucky enough to have seen the World Volleyball Tournament,you must have seen the Cuban Women's volleyball team take on China in the championship game,a game of which Cuba has become the world champion for 10 times.The great determination and strong tenacity of these young Cuban girls' has been an encouragement to everyone that watches them play.