注册税务师制度演进及其变迁的经济学思考

注册税务师制度是完善税收监管机制的重要基础,我国注册税务师制度主要靠政府的强制性变迁推动,但制度需求和供给不足,没有形成安全、经济的制度安排和制度结构,不利于税收综合监管.从制度经济学角度,分析注册税务师制度供求、制度环境、制度安排及变迁,并提出完善我国注册税务师制度的建议.     

我国需求侧资源促进大规模间歇可再生能源并网消纳模式

通过需求侧资源促进可再生能源并网消纳,能够降低系统对传统燃煤备用机组和输电线路扩容的需求,具有显著的经济、环保效益。为了促进需求侧资源的合理开发和利用,服务于促进整个电力系统中可再生能源的消纳,文章首先分析了我国间歇可再生能源并网消纳传统模式及存在的问题;然后,构建了面向需求侧资源业主、电网企业和发电企业三个市场主体,涉及长期规划、短期运行和需求侧资源促进可再生能源并网消纳贡献度评价的我国需求侧资源促进间歇可再生能源并网消纳的“三横三纵”模式;最后,研判我国促进间歇可再生能源并网消纳的需求侧资源关键技术。     

基于共词分析的我国技术创新政策结构关系研究

对2000-2010年间中央和地方具有代表性的技术创新政策进行了关键词提取,以关键词共现为基础,利用UCINET软件对共词网络进行了分析。基于中心性分析和小团体分析,得到了我国技术创新政策的整体结构,并总结了中央和地方政策的内在关系。     

噪声交易与市场质量

本文通过行业、规模、负债和成长能力的配对,建立起32家上证50成份股上市公司的控制样本,然后运用合理的计量方法,首次估计出符合我国股市微观结构的噪声交易高频时间序列,在此基础上深入分析噪声交易与信息不对称、流动性、波动性和有效性等市场质量指标之间的经验关系,发现:我国股市私人信息具有较高的相关性和持久性;噪声交易提高了交投活跃程度,同时却扩大了执行成本和价格波动幅度;噪声交易与信息不对称的关系不大;噪声交易使实际价差缩小,进而削弱了市场有效性。由此可见,噪声交易是一把"双刃剑",只有继续改革价格形成机制、增强价值投资力量、引导长期资金入市、完善信息披露制度并强化交易监控,才能进一步提高我国股市的质量。     

On the importance of matching strategic behavior and target market selection to business strategy in high-tech markets

Business strategy is fundamentally concerned with the actions required to create superior customer value in the firm’s target markets with the ultimate goal of achieving superior performance. Marketing theory suggests that two critical marketing activities required to achieve this end are: (1) the adoption of appropriate strategic behaviors (i.e., customer-oriented, competitor-oriented, technology-oriented) and (2) targeting of the appropriate market segments (i.e., innovators, early adopters, early majority, late majority, laggards). This study builds on prior research which demonstrates that the strategic behavior—firm performance relationship is contingent on the firm’s strategy by examining this relationship in high tech markets and by considering the incremental contribution of appropriate target market selection. Responses from 160 senior marketing managers in high-tech firms reveal strong support for our framework. Thus, this study provides useful guidance to executives and managers in high-tech firms regarding the steps that they should take to increase their probability of success.

江、浙、沪商务成本构成比对分析及对产业转移路径的影响

本文对江、浙、沪商务成本构成趋势进行比对,并探讨其对产业转移路径的影响。研究表明:一般而言,随着经济发展,要素成本不断上升,交易成本逐步下降,而商务成本总体呈现上升的趋势。商务成本构成变化以及总体上升的趋势会对产业转移路径产生影响,大多处于产业生命周期成熟阶段的行业和劳动密集型行业向要素成本更低区域产业转移,处于产业生命周期创新和成长阶段的新兴行业则向交易成本更低区域产业集聚。经过比对,发现要素成本上海最高,江苏最低;上海交易成本最低,粗略认为浙江交易成本略低于江苏,江、浙、沪要素成本与交易成本的差异又使得制造业与第三产业部分行业在江浙沪区域内进行转移和集聚。     

Key impact factors of visitors’ environmentally responsible behaviour: personality traits or interpretive services? A case study of Beijing’s Yuyuantan Urban Park,China

The environmentally responsible behaviour (ERB) facilitates the sustainability of tourism destinations. This study aims to identify the key impact factors to promote visitors’ ERB in urban park and examine the impact mechanism. A total of 567 visitors were surveyed in Beijing’s Yuyuantan Urban Park. Structural equation modelling results indicate that personality traits are the most important factors that affect visitors’ ERB, while the effect of how satisfaction with interpretive services plays upon visitors’ ERB using place attachment as a mediator. Openness traits positively affect satisfaction with experiential services and general behaviour. Additionally, implications in urban park management are provided.     

绿色生态城区运营阶段碳排放量测量、验证与报告管理体制

目前我国对绿色生态城区建设的指标体系与评价标准主要关注的还是项目在规划设计阶段的技术目标,虽然评价内容可以分为规划设计评价、实施运管评价两个阶段,但具体的评价体制并未能提供城区在运营阶段的实际碳排放量值的定量评价。要对绿色生态城区在运营阶段对城市整体低碳发展的碳排放减缓贡献有明确的监控方法,必须要建立我国城市绿色生态城区运营阶段温室气体特别是碳排放量的测量、验证与报告(MVR-Monitoring,Verification,Reporting)管理体制。梳理目前有关城市碳排放量度监控方面提出相关的方法,再通过对城区建设管理流程和责任主体的分析,提出一套运营阶段碳排放量测量、验证与报告体制建议。管理体制包括针对我国城区尺度建设项目的 7个排放板块,提出对每个板块的报告主体、核算物理边界、核算周期、核算气体种类、核算运行边界、数据获取方式以及报告指标等要求。同时,为了保障实施,建议明确执行主体层级结构和报告关系,包括对各主体在项目生命周期不同阶段的要求,建立责任约束效应的测量、验证与报告保障制度。     

The impact of product placement on TV-induced tourism: Korean TV dramas and Taiwanese viewers

This study examines of the ways in which Korean TV dramas affect Taiwanese consumers’ attitudes toward the locations where the dramas are filmed (onscreen locations). Previous studies have incorporated balance theory into product–character association models and have demonstrated that consumers tend to align their attitudes toward products with the valence of a character’s attitudes toward the products. Unlike previous studies, this article attempts to investigate the product–character association model in a cross-cultural setting where the ‘products’ considered are the onscreen locations. To account for the effect of similarity between Taiwanese culture and Korean culture, the concept of perceived cultural proximity is introduced into the balance-theory-based model. The results show that consumers’ parasocial relationships with a character and consumers’ attitudes toward the character are related to their attitudes toward the location. However, this relationship is significant only for those viewers with high perceived cultural proximity between Taiwan and Korea.     

邮政EMS品牌建设思考

为使邮政EMS更好地应对速递行业日益激烈的竞争,文章分析了邮政EMS品牌建设的意义以及建设过程中存在的主要问题,探讨了邮政EMS品牌建设的对策。