我国城市水务供给行业公私合作体制探索——基于重庆水务集团公私合作案例分析

公私合作(PPP public-private-partnership)模式是一种有效的公共产品或服务的供给方式。我国水务市场正逐步允许民间资本参与投资和经营,由于其自然垄断性以及我国传统的公有制要求,水务市场主要由国有企业参与项目融资建设。文章通过案例分析的研究方法,讨论政府和重庆水务集团公私合作关系、运作模式和特点,分析了该模式存在的困惑及障碍。针对问题提出了明晰政府定位、建设公私合作信息公开机制、合作竞争机制、构建合作结构等四方面的体制改革途径,从而实现新型的水务提供方式、让公众享受最好的供水服务和提升水务产品公私合作效率。     

关于新一轮个人所得税调整的思考——工资薪金改革角度的探讨

近些年以来,个人所得税的改革一直都是大众所关心的话题。本文首先对此次新一轮个人所得税的改革做一个简单的回顾,通过较为详细的数据对比,分析了年终奖在缴纳个人所得税时,存在奖金增加反而税后收入减少的现象,然后以新、旧个人所得税法间的比较为出发点,对新个人所得税法可能产生的诸多影响进行简单的探讨。     

A mutuality perspective of psychological contracts regarding career development and job security

Psychological contracts are more likely to be fulfilled when the parties to the contract develop mutuality (agreement) concerning the expectations and obligations of both parties. This study explores the impact of psychological contract mutuality about career development responsibility and job security on the in-role and organizational citizenship behavior (OCB) performance of employees. These relationships are also tested to see if they vary by the managerial vs. non-managerial job level of the employee.     

Strategic Choice of Sales Channel and Business Model for the Hotel Supply Chain

In this paper, we study whether a hotel should cooperate with an independent online travel agency (OTA) to sell rooms, and, if yes, using what business model—the Merchant model or the Agency model. In the Merchant model, the OTA purchases rooms at a discount wholesale price and sells them at a profit, but takes on the risk of having unsold inventory. In the Agency model, the OTA passes reservations booked by its customers to the hotel and receives an agreed commission fee on each transaction. We demonstrate that there is no one strategy tailored to all situations: the choices of channel and business model are closely tied to certain conditions, like the hotel’s room capacity, consumer acceptance of the OTA channel, the increase in market size with the OTA channel and the commission rate charged by the OTA. The hotel’s equilibrium strategy indicates that adding the OTA channel does not increase the hotel’s profit if the hotel’s capacity, the increase in market size with the OTA channel, and consumer acceptance of the OTA channel are relatively small. Regarding the selection of business model, in general, larger hotels offered a larger increase in market size with the OTA channel, and where the commission rate is low, will prefer the Agency model; otherwise hotels will prefer the Merchant model. Managerial guidance regarding channel and business model selection is provided.     

Economic and Cultural Implications of China's One Belt One Road Initiative for the Film Industry: Cultural Distance and Taste Preference

China's official One Belt One Road (OBOR) strategy has aroused considerable interest worldwide. This grand concept is potentially of great significance for China's film industry, among others, which has been included as an important part of the national drive to expand China's cultural influence overseas. OBOR represents a great opportunity for China's film industry to shift the emphasis of its market segmentation from reliance on Western influences to a more Eastern orientation. Its promise of closer economic and cultural ties brings great international marketing potential. China's film industry should embrace this significant opportunity by further addressing the cultural variables in its overseas distribution, creating detailed national taste profiles. The synergic development of the Asian film industries can unlock resources, technology and a very large market, presenting both opportunities and challenges. This study quantifies the cultural distances (CDs) and differences in genre preference between China and other countries involved in the OBOR initiative, based on 2016 box‐office data. The analysis reveals an absence of systematic and persistent correlation in CD and genre preference from country to country. In addition, the clustered distribution of genre preference within geographical boundaries makes cultural integration more directional.     

夜经济激发城市活力

两江四岸五彩斑斓的灯光,好吃街里让人食欲大开的美食,商场商圈内琳琅满目的货物商品,精彩纷呈的夜间特色活动……伴随流光溢彩的山城夜景,多样的消费场景和体验场景,充分展示了"不夜重庆"的夜间经济独特魅力.     

树文化之再思考

“树化”是指以树为载体的社会化现象。树化有宗教形态、社会形态、民俗形态、美学形态等不同形态之分。促进树与化的互动发展,实现树与化的共生共荣,是我们应该弘扬的先进树化的发展方向。     

按市场原则构建风险管理机制与管理理念--澳大利亚联邦银行风险管理机制与文化考察及启示

解决我国国有商业银行存在的巨额不良资产问题,必须严控增量风险,同时切断继续累加存量风险的渠道.为此,借鉴澳大利亚联邦银行风险管理的经验,国有商业银行要按"一放、一垂直、一集中"的思路调整信贷链中相关部门的职责和管理架构,实现政策制定和执行相分离、独立性的风险集中评价及对风险放大客户的信用恢复等;此外,建立"垂直领导、集中管理、派驻监督"的稽核体制,并以"零容忍"维护制度执行;在考核上要以风险揭示、风险处理和结果反映等指标相互配合,使风险考核覆盖资产运行全过程;同时,将风险管理理念作为一种企业文化融入各项经营之中.     

房价上涨、地方政府债务与居民消费升级

振兴居民消费,是构建国内国际双循环的关键点之一.本文利用2003-2017年省级面板数据,在测算我国省级消费升级指数的基础上,实证检验房价上涨、地方政府债务对居民消费升级的影响.结果表明:从总效应来看,房价上涨抑制居民消费升级,地方政府债务促进居民消费升级.从中介效应来看,地方政府债务发挥的正向间接效应弱化了房价上涨直接负向效应,表现为遮掩效应.分区域来看,房价上涨抑制东部和中部地区居民消费升级,但促进西部地区居民消费升级.同时,地方政府债务在东部地区表现为遮掩效应,在西部地区表现为中介效应,在中部地区表现不显著.     

跨境电商促进中国对欧盟出口的机制与实证

2010年以来中国对发达经济体出口增速总体放缓,在此背景下基于新兴技术的跨境电商是否有优势促进中国对发达经济体的出口?对此文章一是基于微观经济学供求理论,从机制上分析了跨境电商对国际市场商品的交易数量和交易价格产生的影响;二是采用熵值法量化了中国跨境电商的总体发展水平,从量化结果上看,中国跨境电商近几年飞速发展,迅速膨胀;三是计算出了中国-欧盟双边贸易的净贸易成本,通过中介效应验证模型进行实证分析,研究结论认为:中国跨境电商的发展可以减少中国-欧盟净贸易成本,从而增加中国对欧盟的货物出口;四是通过中介效应验证模型分析认为,中国跨境电商的发展可以通过降低中国-欧盟净贸易成本从而降低中国对欧盟出口的不同种类商品的单位价格.