企业家创新的内在性和外在性

现代经济学构造体系中长期忽视了企业家的作用，而弥补这一点的重要意义就是认识到企业家的创新职能及其重要性。企业家创新有内在性和外在性之别，企业家创新的内在性不受欢迎，而在外在性则相反。我国为实现企业家创新的外在性所要进行的改革任重道远。     

政治关系文明的制度分析--在国家与社会关系视角内

政治文明包括政治角色文明、政治行为文明、政治关系文明。政治关系文明是政治文明之基。国家与社会关系的文明，是政治关系文明的根本。当前中国国家与社会关系文明的建设是政治文明建设的突破口。为此要在“强国家一强社会”的视角下，通过制度供给构建适应我国国情的国家与社会良性互动的结构性基础。     

论市管县体制之局限性及新行政体制的构建

通过分析在市场经济体系发育不断成热的新形势下市管县体制存在的问题。运用扇平化组织结构理论和层次——幅度原理，论证了省区划小、实现省直接管理县(市)的可行性。     

法典化目标下税法总则立法的三个问题

《民法典》开启了中国特色社会主义法治的法典化时代。法典化研究在多个法律领域都取得了进展和成果。随着税收法定原则加快落实,以税法总则为龙头的税法法典化被提上日程。税法法典化是历史的、逻辑的和现实的统一。其不仅是中国特色社会主义法治进程的重要组成部分,也符合近代历史以来世界法典化的普遍性规律。在法典化目标下,税法总则作为法典总则法、纳税人权利平衡法、税收行政行为规范法,又决定了其立法逻辑上有需要解决的一系列特殊问题。在此基础上,税法总则应构建税法原则、纳税人保护、纳税义务、税务行政规范制定与解释等支柱性制度。     

福建产业集群研究

产业集群是地理上相对集中的、业务上横向相关或纵向相关的、交易机制上遵循市场法则的多个企业集聚体 ,研究其对区域经济的发展具有一定的意义。根据调查绘制出了福建省产业集群图谱 ,并分析了福建产业集群的现状 ,针对其成功的经验及存在的问题 ,提出了发展对策。     

经理股票期权与会计信息失真

本文分析了经理股票期权的激励原理,对它的理论假设提出了质疑,从而揭示了这一激励机制产生偏差的根本原因,并从本源上探寻了经理股票期权与会计信息失真的联系。     

Evaluating the British Model of Electricity Deregulation

Abstract ** :  A key aspect of the 1990 reforms to the British electricity supply industry was the introduction of a formal system of regulation by an autonomous regulatory body. It was expected that replacement of monopolies in some areas by markets and price‐setting in monopoly areas using a simple incentive formula would mean that regulation of the industry would be 'light'. This article examines how regulation has turned out in practice. It concludes that the promise of 'light' regulation has not been fulfilled. Regulation of competitive markets is a major regulatory activity, incentive regulation has evolved into a complex and intrusive form of rate‐of‐return, while regulation of industry structure has allowed the industry to descend into a concentrated, vertically integrated structure, at odds with the aims of the reforms .     

论民工合法权益的维护与和谐劳动关系的构建

构建和谐劳动关系是建设和谐社会的重要内容,而对民工合法权益的维护又是构建和谐劳动关系的重要内容。目前在维护民工合法权益和建立和谐劳动关系中存在着一些亟须解决的问题,需要通过政府、雇主和民工多方在法律的基础上建立相应的协调机制加以解决。     

Investigating the solvency of brazilian credit unions using a proportional hazard model

Abstract ** : Due to high interest rates and bank spreads, the number of credit unions in Brazil has increased over recent years. As financial institutions, these cooperatives need tools to signal impending financial problems. This paper focuses on one tool that can be used to evaluate credit union solvency: the Cox Proportional Hazards Model. A sample of 80 credit unions from the Brazilian state of Minas Gerais was selected to supply data. The analysis period is between December 2001 and June 2003. The results indicate that the relevant indicators for insolvency prediction are, in descending order of predictive ability, General Liquidity, Salary and Benefit Expenses, and the Loan/Equity Ratio. In general, results produced using the delineated theoretical model were in consonance with international literature .