会计信息责任的再认识

会计信息能引导社会经济资源的优化配置,进而影响整个国民经济的发展。因此,对会计信息质量有一定的要求。但是目前会计信息的质量状况令人堪忧。因而,有必要对保证会计信息质量的责任体系进行分析,以期对会计信息责任体系有全面的认识。     

双边市场经济学研究的进展

双边市场是现代经济中的重要组成部分，而国外对双边市场理论的研究早已蔚然成风，因此我们开展相关研究具有重要的理论和现实意义。本文分别从企业战略、平台竞争及福利分析、反垄断问题、复杂双边市场、最终用户有议价能力时的有关问题和实证研究等六个方面对有关研究进行了介绍，最后是简单的总结。     

论生产力系统的要素层次结构

生产力理论随着生产力的演绎而不断丰富和完善.劳动者、劳动对象、劳动资料(劳动力、资本、土地)作为基础性要素处于生产力系统的第一层次,科学技术作为发展性要素处于生产力系统的第二层次,管理与信息作为组合性要素处于生产力系统的第三层次.生产力三个层次的要素各有其特殊功能,共同构成一个完善的、动态创新的现代生产力系统.     

论城乡网络化发展与文化整合--城市化的后现代视点

在现代主义语境里，城市和乡村被割裂为“城市——中心、乡村——边缘”的二元空间。而20世纪70年代之后，后现代思潮开始兴起和蔓延，其思想体系中包含的多元差异性、整体性、生态观和可持续发展等理念为城乡发展提供了新的思维范式和价值取向。本文将后现代主义引入城乡发展理论框架，以后现代视点重新审视城市与乡村的关系，提出空间整合和文化整合的城乡发展新取向，旨在为谋求后发展国家城市化的独特模式提供一种新观念和新视角。     

Education, Work and Wages in the UK

Abstract. This paper is concerned with the relationship between education, wages and working behaviour. The work is partly motivated by the sharp distinction in the literature between the returns to education and the effect of wages on labour supply. Education is the investment that cumulates in the form of human capital while labour supply is the utilization rate of that stock. Yet, variation in education is usually the basis for identifying labour supply models – education is assumed to determine wages but not affect labour supply. Moreover, it is commonly assumed that the private rate of return to education can be found from the schooling coefficient in a log-wage equation. Yet, the costs of education are largely independent of its subsequent utilization but the benefits will be higher the greater the utilization rate. Thus the returns will depend on how intensively that capital is utilized and we would expect that those who intend to work least to also invest least in human capital. Indeed, the net (of tax liabilities and welfare entitlements) return to education will be a complex function of labour supply and budget constraint considerations.
Here we attempt to model the relationship between wages, work, education and the tax/welfare system allowing for the endogeneity of education as well for the correlations between the unobservable components of wages and working behaviour. We use the estimates to simulate the effect of a new UK policy designed to increase education for children from low-income households.     

中国区际分割影响工业竞争优势的实证分析

中国区际分割导致了市场化水平、技术效率以及资本积累的差异，从而引起各区域工业的产业竞争优势的不同，利用回归分析的结果表明：与区域的市场化指数、技术效率两个因素相比较，区域资本规模是影响区际工业的产业竞争优势的更主要的因素。     

基于供应链的军事采购供应商管理研究

本文分析了我军军事采购中对供应商管理的弊端,根据物流供应链理论提出了新的供应商管理方式,探索出基于供应链理论的供应商管理的实施步骤与现实意义.     

网络出版的电子商务智能模型的研究

文章首先介绍了网络出版的概念和相对于传统出版业的优势,并对网络出版的电子商务的特点、运行情况以及所面临的问题进行了分析,引入了商务智能的概念。最后给出了一种网络出版的电子商务智能模型,并对模型的效能进行了论证。     

Robustness to the unavailability of data in block designs

We present general results for finding or boundingt _maxB , the maximum number of arbitrary whole blocks of observations which can be removed from a block design, and still leave all of the elementary treatment contrasts estimable. The block sizes may be larger than the number of treatments. The results are applied to BBDs, reinforced BIBDs and BBDs, BTIBDs, and a series of variance balanced incomplete block designs with two block sizes. Also given for most of these designs, are results fort _max, the maximum number of arbitrary, scattered observations that can become unavailable, and still leave all of the elementary treatment contrasts estimable.The work was undertaken while Dr. Whittinghill was visiting Ohio State University, and supported by a grant from the Natural Sciences Division, Colby College, Waterville, Maine.     

行政区划与地方财政体制:几个相关的理论问题

本文介绍了以德国为代表的西方国家的财税体制和行政体制，分析了行政体制与财税体制相分离的情况，指出了在市场经济条件下提高财政效率的办法，并在此基础上批评了试图重新划分行政区划来提高财政效率的设想。