世界500强的“过人之处”

近年来,不少中国企业以《财富》500强企业为目标奋力赶超。虽然500强企业的成长环境、发展历程、时代背景与今天中国的企业大不相同,但是,500强企业有许多共同的特征,是值得全球企业家们思考和借鉴的高成长性与规模性高成长性是500强的基本特征。500强的企业几乎都有过高成长的     

试论建筑施工企业施工现场安全生产和文明施工的保证体系及其运行机制的建立和完善

章阐述了建筑施工企业建立施工现场安全生产和明施工保证体系的需要和条件。论述了体系的指导思想、原则和基本构架，管理要素与运行功能以及相应的职责权限，以及体系及其运行机制的有效运行和进一步完善的四项工作重点。     

WTO补贴规则与我国企业所得税优惠政策的冲突与协调

税收优惠被列为WTO《补贴与反补贴措施协议》规定的补贴之一。该协议规定了禁止性补贴、可申诉补贴和不可申诉补贴。我国现行企业所得税优惠政策多为入世前所制定,较少考虑与WTO规则的接轨,不可避免地存在与上述协议不相符合之处,应当按照WTO的规则加以协调。     

会计信息披露理论框架探析

我国资本市场用十几年的时间走过了发达资本主义国家近百年所走过的路程,并已初步形成了以《证券法》为主体,相关的行政法规、部门规章等规范性文件为补充的全方位、多层次的上市公司信息披露制度体系框架,这些成就和会计学界十多年来坚持进行会计信息披露理论研究不无关系。随着我国资本市场步入规范化、市场化和国际化的新一轮发展阶段,会计信息披露理论研究和实践都亟需一个理论框架的统领和指导。笔者建议,从三个层次构建会计信息披露理论框架,形成一个从理论研究的基础出发、经由一定的路径、到具体应用问题的“树型”结构,如图1所示。…     

卓识放大器浩博乃兼容--第十一届中国国际纺织面料及辅料(秋冬)博览会隆重举行

10月26日～29日,第十一届中国国际纺织面料及辅料(秋冬)博览会在上海新国际博览中心隆重举行.素有全球采购优质面料的"集聚地"和面料行业发展的"晴雨表"之称的面料展,再次吸引了全行业的关注.     

Do regional house prices converge or diverge in China?

This paper aims to test whether the regional house prices are convergent or divergent in China using a monthly panel data set of China’s 70 large and medium-sized cities from July 2005 to December 2010. This issue is closely related to understanding the efficiency of the country-level housing policies made by China’s central government. The test results suggest that the regional house prices in China are generally divergent, and thereby the country-level policies may be inefficient since they do not explicitly take the strong heterogeneity of China’s regional housing markets into consideration. As a consequence, it may be better for China’s central government to further decentralize and devolve its governance toward the housing market to the local governments.     

Stuck in the Middle: Off-Farm Employment and Caregiving Among Middle-Aged Rural Chinese

ABSTRACT

Using the China Health and Retirement Longitudinal Study (CHARLS) 2011–12 baseline data, this contribution explores to what extent taking care of grandchildren and frail parents influences rural middle-aged Chinese adults’ off-farm employment. The findings show that, conditional on socioeconomic and demographic characteristics, taking care of grandchildren has a negative effect on rural middle-aged men's and women's off-farm job participation and hours worked. Caregiving for parents does not have the same negative effects on off-farm employment and hours worked. Furthermore, the study finds that annual earnings are also negatively affected by caregiving responsibilities, especially for women and men taking care of grandchildren.     

2×150MW CFB矸石发电机组运行

神华准能矸石发电公司两台东锅的480t/h CFB锅炉,配有2台南京的150MW汽轮机和两台南京的150MW 发电机.神华准能矸石发电公司自投产以来,从"星期机组"到现在连续安全经济运行,已近4年的时间.这期间经过公司上下的共同努力,以科学发展观和科技强企的工作指导思想,对设备系统进行技术改造,并且掌握了许多先进的运行...     

Pains and gains of environmental management system certification for the sustainable development of manufacturing companies: Heterogeneous effects of industry peer learning

Environmental sustainability is a growing global concern. Environmental management systems (EMS) could be an effective strategic tool to help firms deal with their sustainable development. However, whether EMS certification pays off financially and how it takes effect can be debated. Thus far, these questions remain largely under‐researched. In particular, the effects of EMS certification on financial performance are inconclusive, and the reasons explaining the effects are underdeveloped. This study aims to enrich the current research by exploring the mediating and moderating roles from the perspective of cost‐efficiency trade‐offs to reveal how EMS certification affects financial performance. Applying a PROCESS procedure analysis and causal mediation analysis to a sample of 1,751 Chinese listed manufacturing firms from 2008 to 2016, this study shows that the effect of EMS certification on firms' financial performance is insignificant because their operating costs burden increases while their marketing efficiency and managerial efficiency improve. For the first time, this study demonstrates the moderating role of industry peer learning, as the mediating effects decrease with the growth of industry peer learning.     

均衡性转移支付、公共支出结构与经济高质量发展

本文首先从理论层面系统阐述均衡性转移支付、公共支出结构与经济增长质量三者之间的多重作用机制。其次立足“五大发展理念”构建综合指标体系对经济增长质量展开测度，本文发现我国地方经济增长质量虽然在整体上呈缓慢上升态势，但其绝对水平相对偏低，且具有较为明显的地区异质性。最后本文通过构建动态面板联立方程模型与采取三阶段最小二乘法进行实证考察，结果表明：地方政府公共支出结构与经济增长质量显著正相关，但均衡性转移支付与经济增长质量的正相关关系并不显著。标准化回归结果显示均衡性转移支付能够通过优化公共支出结构对地方经济增长质量产生间接提升效应。