中国企业的技术选择

本文以“企业技术能力”研究范式为基础 ,运用技术学习战略决定的数理模型 ,从理论角度剖析了现实企业选择技术学习战略的动因。并以案例为实证 ,探究了中国企业技术选择的行为机理 ,提出了相关对策。     

创业研究前沿理论发展动态

本文评述并探讨了经济学、社会心理学、社会文化理论、资源观、机会观和社会资本观等对创业研究的贡献、不足以及未来的研究方向。传统经济学理论无法解决创业现象从外部给均衡状态带来的冲击问题,奥地利学派虽然持动态系统观点,却无法模型化。社会心理学视角的创业研究结果相互矛盾,也没有产生多少有见地的观点。社会文化学观点讨论了社会文化环境对形成创业家个性与行为特征的影响,但同样没有取得什么重要的进展。资源观试图将资源观、创业能力和均衡联系在一起,但仍然不能解释创业机敏现象。文章作者认为,机会观点和社会资本观点摈弃均衡分析方法,转而考察创业过程中的创业个体和机会因素,为创业研究建构了一个全新的研究框架。     

建立和完善政府采购监督机制几个问题的探讨

建立和完善有效的政府采购监督机制是进一步完善政府采购制度的一个重要方面．只有建立完善的政府采购监督机制．才能保证政府采购长期、持久的廉洁公正，才能保证让关心和支持政府采购的社会各界放心。[编者按]     

纳税人遵从的演化博弈分析

对纳税人遵从行为进行动态分析是税收征管研究的理论前沿问题。现实生活中由于信息的不对称和行为主体的非完全理性,征纳双方的一次性决策选择是难以实现特定的均衡,征纳之间的博弈是一个相互作用、动态变化的过程。经过长期的博弈,在税收监管水平较高,并且纳税人群体中占大多数的是诚信纳税人的状态下,如果放松监管,将不会导致纳税人在不遵从上的显著增长。但如果监管水平降到临界点之下,遵从行为的一个较大的偏移将产生,不遵从行为急剧增多,偷逃税盛行,此时再通过提高监管水平、加大惩戒力度来扭转不遵从泛滥的趋势将变得十分困难,需要比以往付出高得多的代价。     

Value of Conglomerates and Capital Market Conditions

This article studies variations in the value of diversification across time under various capital market conditions. I find that when external capital is more costly at the aggregate level, the value of conglomerates increases relative to focused firms. I also find that this increase is greater for financially constrained conglomerates, such as bank-dependent or small conglomerates. My findings support the theories on the advantage of diversification over focus. They suggest that the ability to substitute external capital markets with internal capital markets creates value for conglomerates when the financing cost in external markets is high, especially for those conglomerates that are financially constrained.     

Accounting and Accountability in Fiji: A Review and Synthesis

This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/accountability research is the most popular research in Fiji followed by new public management research, with sustainability accounting research the third most popular. The paper's findings suggest some directions for future accounting research in Fiji and where the data can possibly be sourced for such research. We conclude that more research is needed in the Fijian context that focuses on accounting and the state, performance auditing, indigenous accounting, SMEs and accountability.     

纺织代工企业自创品牌的路径研究

通过文献和案例研究认为,代工企业自创品牌是中国纺织行业企业发展的较好途径,并提出了代工企业自创品牌的动态路径及其特点。旨在为中国纺织行业代工企业寻找最适合自己的自创品牌路径提供参考。     

社会主义与统一多民族国家的国家建设(1947-1965)

在民族区域自治制度的奠基过程中,通过社会主义宗旨所要求的贯彻群众路线、培养少数民族干部,成功促进了中央政府和各族人民群众的直接沟通;通过让各族人民群众翻身当家做主、改善民生福祉等社会主义性质的政治举措,形塑起各族人民群众对党和国家发自内心的认同;通过民族平等之制度前提、社会主义经济制度等制度性组织模式,以及相关具体实践途径,实现了中国各族人民大团结;在社会主义国家单一制、人民共和、中国共产党领导的制度基础之上,民族区域自治成功地将国家内部的不同民族凝聚成为具备有机整体结构的"中国人民",呈现为一种促进沟通、赢得认同、实现团结、巩固统一的统一多民族国家的国家建设过程。因此,民族区域自治成功实现清末以来统一多民族国家之国家建设质的飞跃的制度要义,恰在于社会主义这一国家根本制度。     

多孔结构建筑材料力学性能的有限元分析

多孔材料是一种新兴的材料,制备较易,成本较低。相对于一般连续介质材料而言,多孔材料具有比强度高、比表面积高、相对密度低、重量轻、隔音、隔热等优点。它最大的特点是具有排列规则、大小可调的孔道结构,在建筑材料中也有很多的应用。因此,对非均匀孔洞与均匀孔洞建筑材料力学性能的研究是很重要的课题。论文通过建立非均匀孔洞和均匀孔洞的有限元模型,对比分析两种模型的受力性能,更好地进行多孔建筑材料的推广和使用。     

On the tax bias against investments in fixed assets: Empirical evidence from China

China's new Corporate Income Tax Law was passed in March 2007 and took effect on 1 January 2008. We take advantage of this tax law change and use a difference‐in‐differences approach to empirically estimate the impact of taxation on asset structure. Employing the Chinese Industrial Enterprises Database from 2002 to 2008 to implement the analysis, we find evidence suggesting the presence of tax bias against investments in fixed assets. We address two potential concerns about our analysis and argue that our conclusion is not China‐specific; it is a general lesson for modern finance theory that is portable to developed countries.