应用型本科院校会计学一流专业建设的探索与推进思路

应用型本科院校本身具有鲜明的地域性和特色性,赋予了会计学专业在高校类型定位内追求卓越、争创一流的机会。本文以成都信息工程大学会计学专业为例,从创新人才培养模式、构建多元协同育人机制等七个方面讨论了深化会计专业综合改革的主要举措及成效,并从精准定位、优化培养模式等四个方面讨论了下一步开展会计学专业建设的推进思路。     

Depositors Discipline through Interest Costs during Good and Bad Times: the Role of the Guarantor of Last Resort<Superscript>1</Superscript>

We investigate whether the public sector’s ability as the guarantor of last resort (GLR) to help banks or to guarantee banks’ liabilities affects the sensitivity of interest costs to bank fundamentals. We use a global bank sample and find that the sensitivity is an increasing function of GLR risk, regardless of the method applied to describe this risk. Therefore, our results indicate that increased levels of GLR risk might foster market monitoring by depositors.     

Spatial Concentration of Innovation Activities in China and the Role of Mega‐economic Zones

This paper analyzes the development of spatial concentration of various innovation activities in China from 2000 to 2015 by using a generalized Theil index based on a balanced provincial dataset. It tracks concentration development back to the developing heterogeneity within and between regions in general and the mega‐economic zones in particular. Results show that innovation activities tend to be distributed unequally across provinces in China, with more pronounced unequal distribution of innovation outcomes than innovation inputs. Over the research period, the innovation activities considered became more and more equally distributed across provinces. The between‐region inequality of innovation activities has, however, not yet significantly improved, despite the implementation of Chinese regional policies to encourage more equal regional development. Instead, more equal distribution of innovation activities within mega‐economic zones is observed.     

Weighted utility optimization of the participating endowment contract

ABSTRACT

In a participating endowment contract, the special loss compensation and profit sharing mechanism leads to heterogeneous benchmarks to distinguish the gain and loss for the policyholder's and the insurance company's S-shaped utilities. Because of the intense competition among the insurance companies and the requirement of the regulators, the benefits of the policyholders should be considered. As such, choosing the weighted utility of the two counterparts as the optimization objective is a rational setting. This setting induces a non-HARA (hyperbolic absolute risk aversion) and non-concave objective utility whose exact concavity and convexity are unknown. The difficulties not only come from this highly non-concave optimization problem, but also exist in the implicit integration of the optimum when solving the expected utilities of the two counterparts. We originally design an identification method to establish two categories of concave envelopes to solve the optimization problem, and propose an innovative numerical integration by substitution technique to deal with the implicit integration problem. The numerical simulation results recognize the existence of Pareto improvement of the two counterparts, which shows that the utilities of the policyholder and the insurance company can be simultaneously improved by switching into the weighted objective and appropriately amending the contract.     

Hoglex Demand Systems and Welfare Policy in Major Asean Developing Countries: A Bayesian Analysis Using Expenditure Unit Records

The HOGLEX demand system (Tran Van Hoa (1983, 1985)) is integrable and flexible in the sense that it is based on utility maximization and encompasses most other well-known demand systems (e.g., LINEX, AIDS) in the literature on consumer behaviour (Laitinen et al. (1983)). HOGLEX studies to date have been based on conventional OLS or MLE methods and panel aggregate income and price data, and restricted to investigating consumption patterns. The paper elaborates on three important subsets of the HOGLEX demand system and, using household expenditure unit records from two major ASEAN developing countries (i.e., Thailand and the Philippines), estimates by the Bayesian method these subsets for 20 socio-demographic cohorts, and discusses their substantial implications in social security and welfare policy analysis. We also estimate the models in the more practical case of measurement errors in total expenditure and compare the results with those without measurement errors.

     

聚焦库区:低收入群体医疗保障的缺失问题

三峡库区因其特殊的地缘位置和举世瞩目的三峡工程而备受关注。本文通过对重庆三峡库区低收入群体医疗保障问题进行调查,结果显示重庆库区低收入群体的医疗保障严重缺失,由此陷入了“因病致贫、因贫生病”的恶性循环。对此,笔者有针对性地提出了对策建议。     

Demographic impacts in central and eastern European countries

All countries undergoing socioeconomic transformation in the central, eastern, and southeastern parts of Europe, regardless of the progress made in systemic transformation, have witnessed significant changes in their population. This paper presents some of these demographic changes and considers the dynamics produced by a drop in reproduction rates and the declining frequency of marriages. The intensity of these changes tended to vary. All of the countries, with the exception of Albania, are characterized by low birth rates approaching nominally the level of death rates. Infant mortality rates in the majority of the countries were relatively high at the beginning of the 1990s compared with their minimum.     

广东工业产业竞争力综合评价指标体系设计研究

本文提出了由69个指标组成的广东工业产业竞争力评价指标体系，其最大特点在于可操作性、综合性较强，分别从八个方面街量广东工业产业近五年竞争力。经过测算评估，我们发现，广东工业产业总体竞争力逐步强大，为广东经济增长做出了引人注目的贡献。本指标体系的研究方法、特点可供参考。     

从机制建设入手 抓好煤矿安全监察队伍建设

当前，努力建设一支“政治坚定，作风过硬，业务精通”的监察执法队伍，是实现煤矿安全形势根本好转的有力保证，笔者认为，从建立完善的机制入手，以制选人，以制管人，以制律人，是造就一支高素质的监察队伍的有效途径。