区域绿色金融与产业结构的耦合协调度分析——基于新制度经济学的视角

金融支持是产业转型升级的巨大动力,绿色金融与产业结构的耦合协调是经济高质量发展的必然要求。本文通过建立绿色金融发展和产业结构优化的指标体系,测度绿色金融指数和产业结构指数,运用耦合协调度模型分析了2010~2019年区域绿色金融发展与产业结构优化的耦合协调性,结果发现:从时间上看,绿色金融与产业结构评价指数呈上升趋势,耦合协调度以保持稳定为主;从空间上看,各地区绿色金融与产业结构的耦合协调度呈现一定的差异,北京、黑龙江、浙江、安徽、湖北、海南、重庆、青海处于初级耦合协调状态,多数地区处于低度耦合协调状态。     

Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country

This paper adds to the literature by identifying the causality of corporate tax policy on firm innovation in a developing country. We exploit the China’s 2006 corporate income tax base reform to integrate the tax system between foreign-invested and state/collective-controlled firms as a natural experiment. The difference-in-differences strategy documents a positive effect of corporate tax deduction on firm patenting. The effect is particularly significant if a firm is of larger size or locates in eastern provinces. We also examine possible channels behind the findings, including changes in R&D and capital investment, intangible assets, financial constraints, and new product sales.     

后危机时代辽宁外贸结构调整对策研究

国际金融危机以及由此引发的世界经济衰退,对辽宁省外贸发展战略提出了严峻挑战。尽管近期世界经济有回暖迹象,但全球需求市场仍然处于低迷状态。后危机时代,辽宁外贸如想保持增长态势,迫切需要加快转变外贸发展方式,制定和实施新的外贸发展战略。本文分析了后危机时代世界经济调整对辽宁外贸造成的影响,并提出促进辽宁对外贸易结构调整的相应对策和建议。     

An Application of the Capability Maturity Model for Evaluating Attraction Websites in Mainland China

This paper extends the applicability of the Capability Maturity Model to attraction website evaluation. Based on input by 120 respondents from four groups, including tourists, tourism academics, attraction managers, and IT professionals in Mainland China, an attraction website maturity model (AWMM) with six key performance areas and 48 key criteria was developed. To validate the applicability of the model, the AWMM was used to evaluate 357 websites of 4A‐level attractions in Mainland China. Empirical findings revealed that the development of the China's attraction websites was at an infancy stage, while eCommerce in China has been adopted rapidly. Major improvements are required in relation to the interaction and commerce functions of these websites. Implications of the results of such improvements, as well as future research, are discussed. Copyright © 2013 John Wiley & Sons, Ltd.     

垂直整合与内部资本配置效率——基于比亚迪的案例研究

从内部资本配置的视角,以比亚迪公司垂直整合为案例分析对象,考察在新兴市场经济国家,企业垂直整合对其内部资本配置效率的影响。研究结果表明,垂直整合是有限度的,垂直整合和内部资本市场的配置效率之间并非简单的正相关关系。比亚迪公司进行了独特的垂直整合,使其从兴盛跌入低谷又走上回升。过度的垂直整合非但不会提高企业竞争力,反而会缩小盈利空间,甚至造成资金链的断裂。适度的垂直整合才能提高企业内部资本配置效率,增强企业竞争力。研究结论为内部资本配置研究提供了垂直整合视角的案例证据。     

我国个人账户养老基金管理模式探究

养老金的缩水与人口老龄化所导致的沉重的养老负担之间的矛盾日趋尖锐,开辟养老金的多元化投资渠道,成为必然的选择。放开投资,则意味着养老金的管理从财政平台向金融平台转移,相应的治理结构和管理模式也应随之改变。然而,养老金运营管理是一个复杂的过程,涉及多个当事人,各当事人之间的法律关系以及承担的职责也不相同,这就使得社会保障基金管理模式呈现出多样性和复杂性。因此,规范个人账户养老基金管理模式对于明确相关管理服务机构的职责,推动社会保障基金管理服务市场的健康发展和进一步完善社会保障制度非常重要。本文将从基本养老保险个人账户做实的政策背景出发,分析个人账户基金市场化运营的必要性,并就个人账户投资运营管理模式进行探究。     

重症监护室中中央静脉导管对血液感染的影响

目的探讨与中央静脉导管相关的血液感染的风险因素,尤其是护工和抗菌浸渍因素的影响,这对有效确立预防措施至关重要。方法在两年期间,有预见性地监测重症监护室中抗菌浸渍、护工以及成年患者中中央静脉导管相关的血液感染的变量因素。结果在210例患者中,中中央静脉导管相关的血液感染的案例被确认的共计32例。只有在中央静脉导管被用于管理全肠外营养的患者中,抗菌浸渍中央静脉导管才降低了与中央静脉导管相关的血液感染风险。而没有接受全肠外营养管理的患者,其受与中央静脉导管相关的血液感染风险增加了。结论抗菌浸渍中央静脉导管在接受全肠外营养管理的患者中,其与中央静脉导管相关的血液感染的风险降低了66%。限制采用倒班护工对在使用中央静脉导管患者进行护理、使用外周静脉置入的中央静脉导管都能降低与中央静脉导管相关的血液感染的风险。     

论国际合作背景下银行保密制度的税收例外

为税收目的获取银行情报作为银行保密制度的一项例外是打击逃避税活动的重要手段.在经济全球化背景下,纳税人进行国际逃避税活动的机率大增,进行国际税收合作是为税收目的有效获取银行情报的必由之路.中国作为OECD的观察员国,其有关银行保密制度的税收例外规定基本达到了OECD要求的标准,但也存在相关法律文件效力层级不高、规定相对零散、对外税收协定相关条款需要修改等问题.     

适用于发展中国家的创新范式:开放式颠覆创新理论框架

制造型企业的发展关系着国民经济的稳定与繁荣。中国制造型企业通过创新探索与实践,初步实现了关键技术与核心产品国产化,在技术创新过程中,自然会重点关注突破性创新方法。通过阐述突破性创新特征,说明其在发展中国家使用时遇到的障碍,并通过文献和案例研究讨论了一种新的技术创新策略——开放式颠覆创新。这一方法有助于企业成功获得创新性产品或服务,借助基于核心能力的技术和业务多元化战略适应市场变化,通过持续性创新保持企业竞争优势。开放式颠覆创新不仅是对中国企业30多年来创新实践的理论提炼,也是适用于其它发展中国家的创新新范式。     

Economic reforms and industrial policy in a panel of Chinese cities

We study the effect of place-based industrial policy on economic development, focusing on the establishment of Special Economic Zones (SEZ) in China. We use data from a panel of Chinese (prefecture-level) cities from 1988 to 2010. Our difference-in-difference estimation exploits the variation in the establishment of SEZ across time and space. We find that the establishment of a state-level SEZ is associated with an increase in the level of GDP of about 20 %. This finding is confirmed with alternative specifications and in a sub-sample of inland provinces, where the selection of cities to host the zones was based on administrative criteria. The main channel is a positive effect on physical capital accumulation, although SEZ also have a positive effect on total factor productivity and human capital investments. We also investigate whether there are spillover effects of SEZ on neighboring regions or cities further away. We find positive and often significant spillover effects.