递延所得税项目、条件稳健性与非条件稳健性

以所得税会计准则的执行以及企业所得税改革为背景,从条件稳健性与非条件稳健性两方面考察了中国上市公司2007～2010年递延所得税项目对会计稳健性的影响,证明了递延所得税资产和递延所得税收益(费用)既导致了非条件稳健性,又导致了条件稳健性;而递延所得税负债引起了条件稳健性,在非条件稳健性方面,不但没有表现出稳健性,反而表现出一定的激进性,说明企业在对递延所得税负债的确认上,不但没有高估负债,反而可能低估负债.     

美国再工业化的深层透视与中国的应对之策

美国再工业化不仅影响全球制造业的现有格局,而且与我国经济结构转型升级不期而遇,因此,中关两国不可避免在一些产业上产生“交集”,构成“头碰头”的正面竞争。面对美国为缓解金融危机后虚拟经济与实体经济失衡而开启的新一轮技术和产业革命,我国应从国家竞争的战略层面高度关注这一发展态势,正视国内制造业成本上升现实,实施内需主导型工业化战略,改善企业宏微观经营环境,鼓励有条件的企业“走出去”。     

过度投资对经济周期作用的VEC模型测度

2008年金融危机后,我国采取投资拉动策略复苏经济,然而投资规模是否过度一直是实务界和经济学界争论的焦点。本研究采用实际GDP增长率、资本形成总额、银行部门提供的国内信贷、外国直接投资净流入、市场资本总额和CPI作为系统关键变量,通过VEC模型分析投资对经济周期的影响,根据对未来经济周期指标的预测判断我国目前是否存在过度投资,并提出将投资增长率、信贷增长率、股市市值增长率分别稳定在17%、18%和32%的政策建议。     

RCEP知识产权议题：谈判障碍与应对策略——基于自贸协定知识产权规则变革视角的分析

区域全面经济伙伴关系协定(RCEP)是构建亚太自由贸易区的重要路径,自提出以来受到成员国的一致认可。RCEP目前已经进行了20多轮谈判,在有待完成的核心领域谈判中,知识产权议题迟迟没能统一。结合RCEP成员国已签署自贸协定文本分析,其知识产权规则具体条款差异显著,指标测算显示,RCEP各国签署自贸协定中知识产权规则保护强度各异,尤其在知识产权保护期限宽度与强制性方面两极分化,在纳入国际公约量与执法深度方面参差不齐,短期内难以弥合。本文探究了RCEP知识产权议题谈判障碍及未来发展路径,并为中国在顺应全球自贸协定变革趋势下积极参与推进RCEP谈判提供策略参考。     

对重大环境污染事故罪的探讨

20世纪70年代以来，我国环保工作由于政府的重视而逐渐进入了法制的轨道，大量关于环境保护的法律法规相继出台；但目前仍存在大量的环境污染和环境破坏问题，这给社会经济发展和人民生命财产造成了严重危害。为了适应惩治环境犯罪的需要．重大环境污染事故罪作为新增罪名被写入97刑法中。目前法学界对该罪仍存争议，从犯罪构成要件入手对本罪主、客观要件作一些探讨具有现实意义。     

Peer effects in computer assisted learning: evidence from a randomized experiment

We conduct a large scale experiment to investigate peer effects in computer assisted learning (CAL). Identification relies on three levels of randomization. We find an average 0.17 standard deviation improvement in math scores among primary school students. This average effect is the same for students treated individually or in pairs, implying that peer effects double the learning benefit from a given equipment. Among paired students, poor performers benefit more from CAL when paired with good performers and vice versa. Average performers benefit equally irrespective of who they are paired with. This suggests that the treatment is dominated by knowledge exchange between peers. We also find that CAL treatment reduces the dispersion in math scores and that the beneficial effects of CAL can be strengthened if weak students are systematically paired with strong students.     

Hi-tech start-ups: legitimacy challenges and funding dynamics

Studies on the legitimacy challenges faced by hi-tech start-ups are still scarce, leaving room for research, and policymaking debate. Legitimacy issues may become difficult to face for hi-tech firms in comparison with other start-ups, because they work in an extreme environment where the technological challenges are at the edge of the scientific possibility. The paper proposes a conceptual model to grasp the relevance of three legitimacy drivers of the hi-tech start-ups for investment decisions. We investigated the ability of 30 hi-tech start-up firms to obtain financial resources from the US investors, employing a set-theoretic approach and carried out fuzzy-set Qualitative Comparative Analysis. Our findings clarify that the funding decisions of US investors are driven by the location of headquarter and R&D of hi-tech start-ups and by the educational experience of the founders. Our study has significant theoretical, practical, and policymaking implications.     

区域环境承载力的定量化探讨--以大连市为例

With the analysis of the connotation and charter of the regional environment's carrying capacity, this paper,firstly, establishes the index system on the base of the affecting factors. Secondly, this paper discusses the methods of the quantization of the environment's carrying capacity of Dalian. Finally, this paper predicts the changing tendency of the environment's carrying capacity.     

Macroeconomic Stabilization in the EMU: Rules Versus Institutions

This paper investigates the macroeconomic implications of different regimes of international fiscal coordination and monetary‐fiscal cooperation in a monetary union with independent fiscal authorities, that act strategically vis‐à‐vis a common central bank. In the presence of other policy goals than cyclical stabilization, such as interest rate smoothing and fiscal stability, we show that coordination among national fiscal authorities can reduce output and inflation volatility relative to the non‐cooperative setting in specific circumstances, as in case of demand disturbances, while turning potentially counterproductive otherwise. The adverse effects of union‐wide coordinated fiscal measures can be attenuated in a regime of global coordination, namely, when a centralized fiscal stabilization is coordinated with the common monetary policy as well.     

企业履行社会责任的理论依据研究

对社会责任的定义、理论基础进行了分析,以期对我国梳理社会责任理论以及企业履行社会责任、编写披露和参与评价社会责任报告提供理论依据.