Segmenting Chinese Outbound Tourists by Perceived Constraints

This study examines travel constraints experienced by Chinese outbound tourists. Four constraint factors are identified from visitor data collected in 2006: structural constraint, cultural constraint, information constraint, and knowledge constraint. Information constraint is identified as a factor unique to outbound tourists from China. Among the four constraint factors, structural constraint is the most dominant. Four clusters of visitors are therefore identified: culturally constrained, structurally constrained, absence of sufficient information, and knowledge constrained. The four clusters are distinct in terms of their destination loyalty. The characteristics of each segment are given, and the practical implications of the findings are discussed.     

Breaking institutionalized corruption: Is the experience of the Hong Kong Independent Commission Against Corruption generalizable?

The literature on corruption has seldom analyzed how institutional changes and the management of anti-corruption agencies could affect the success in transforming a relatively corrupted society into a cleaner one. Using the institutional changes of Hong Kong after the establishment of its anti-corruption agency in 1974, we identify the key changes in its institutional environment and the management of the agency that led to its success. We discuss the possibility that this experience can be generablizable to other societies such as the China Mainland.     

粤港澳大湾区协调发展的体制机制创新研究

湾区经济是区域经济发展的高级形态。粤港澳大湾区是中国开放程度最高和经济活力最强的区域,但粤港澳区域是"一国两制、三个关税区和三种法律体系"的跨境合作,这与国际典型湾区和国内主要城市群存在本质上的差别。因此,推动体制机制创新是粤港澳大湾区协调发展的核心问题。笔者在对现有文献回顾的基础上,深入分析了粤港澳大湾区协调发展的基础和障碍,认为粤港澳大湾区作为异质性制度下的区域协调发展,需要实现要素跨境顺畅流通、区内营商规则对接、区域合作机制创新。作为一种成功的异质性跨境合作模式,欧盟基于要素便利流动、市场体制接轨、多层治理合作的区域协调发展机制为粤港澳大湾区提供了很好的借鉴与启示。因此,粤港澳大湾区要加快体制机制创新,改善营商环境,加强湾区市场体制对接,消除要素跨境流通障碍,强化湾区跨境政策协调,形成湾区协调发展新格局,加快建设富有活力和竞争力的国际一流湾区和世界级城市群。     

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China

Regulators suggest that small audit firms join international accounting networks to reduce their resource constraints in serving large clients and providing high-quality service. Bills, Cunningham, and Myers (2016) investigate the issue in the United States and find that both audit fees and quality are higher for members of international accounting networks (i.e., member audit firms). We investigate the effects of network membership on audit fees and quality in China, a relatively weaker institutional environment than the United States. Using data of Chinese listed companies audited by non-Big N audit firms from 2001 to 2010, we find that member audit firms charge 3.9% higher fees than nonmember audit firms, much lower than the 30% fee premiums charged by U.S. member audit firms. We do not find consistent evidence that audit quality is higher for member audit firms. Overall, our results demonstrate that China's weak institutional environment may overwhelm the quality control brought by international accounting networks and that it may weaken or even offset the benefits of audit firms' participation in these networks, resulting in smaller or even no effects of membership on audit fees and quality.     

新会计准则中的“两难”困境研究

我国最新发布的39项企业会计准则中体现了人们在对会计信息有用性的不断追求上正面临着可靠性与相关性的"两难"困境。比如公允价值与账面价值的选择上、内部研发无形资产支出是费用化还是资本化、资产减值准备是否转回等问题上就面临着"两难"困境。本文分析了新会计准则中存在的"两难"困境,并提出了相应的举措。     

绿色金融发展与工业绿色转型耦合机制及实证评价——基于河南省17个省辖市的经验证据

在构建绿色金融发展指数与工业绿色转型指数的基础上,运用河南省总体数据及辖内17个地市数据对绿色金融发展与工业绿色转型的耦合协调状态进行实证分析。研究表明:绿色金融发展与工业绿色转型存在耦合协调关系,并且在2016年以前处于初级耦合状态,2016年以后,随着绿色金融体系的顶层设计与基层实践协同推进,其耦合协调度逐渐由中度协调阶段过渡到高度协调阶段。针对实证结论,提出构建激励约束机制、地方财政支持机制以及绿色金融与工业绿色转型对接机制等政策建议。     

数字经济时代的区际税收挑战:成因与应对路径

数字经济对税收秩序的挑战不仅发生在主权国家之间,一国之内的区际税收秩序同样会受到数字经济的影响.随着数字经济规模不断扩大,作为用户所在地的中西部省市面临着税基侵蚀的风险,税收天平逐渐向东部地区倾斜,地区间的财力差异也随之扩大.为了实现公平的税收分配和财力配置的目标,依据来源地原则,各个用户所在地的税务机关应当有权针对来源于其辖区范围内的收入公平行使征税权,同时针对其他地区创造的价值不应肆意征税.面对数字经济导致的利润征税地与价值创造地的错配以及地区间财力不均衡的问题,均衡性转移支付成为应对区际税收挑战的有效工具.鉴于数字经济导致用户所在地的税源流失,衡量这一财力损失并将其作为均衡性转移支付中的考虑因素,可以实现地区间财力均衡的目标.     

超声波提取-原子荧光光度法测定粮食中无机砷的探讨

采用超声波提取的前处理方法,用原子荧光光度法测定粮食中无机砷的含量。测定结果显示,超声波提取1h后的测定结果与国标法提取18h的测定结果间无显著性差异,最低检出限为O．112ng／mL,回收率为86．4％-104．8％,相对标准偏差为2．6％,线性范围为0-10ng/mL。