双边市场、不完全信息与二级价格歧视

本文研究了双边市场二级价格歧视问题。本文构建了包括广告商、消费者、垄断平台在内的两阶段博弈模型，研究了在最优与次优情况下平台的定价机制，分析了二级价格歧视对平台利润、社会福利等的影响。研究表明：（1）“顶部无扭曲”或“底部无扭曲”并不严格成立；（2）平台对观众提供的节目质量、广告插播量均可能出现类型逆转的情况；（3）二级价格歧视会增加社会总福利；（4）“会员制”是平台可能的占优定价机制之一。     

Related-party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan

We explore the association between related-party transactions and the efficiency of Taiwanese electronics companies following the adoption of International Financial Reporting Standards (IFRS) for the period 2010–2018. Tests of differences in mean showed that the efficiency and related-party transactions of the sample companies were significantly lower in the post-IFRS era. Regression results indicated that related-party transactions have significantly positive effects on efficiency; however, this positive association turned out to be smaller following the adoption of IFRS in Taiwan. Overall, this study suggests that changing accounting policy and rules can significantly affect related-party transactions in companies, and ultimately corporate performance.     

心理学视角下审计客体心理状况与对策分析

在审计工作中，不但离不开人与人之间的交流方式，更离不开对审计心理学的探讨和研究。因此，为了更好地开展审计工作和处理好审计 关系，在审计工作中审计主体需要具备较好的人际交往能力，这样才能够与审计客体进行效率较高的交流，同时也要学会如何化解冲突和主动创造比 较好的人际关系。本文从审计心理学产生的原因、审计客体的心理情况等方面进行分析，找出如何解决审计客体心理障碍的方法，旨在为提高审计工 作效率提供参考。     

Do networks or performance impact the promotion of Chinese officials? Evidence from prefecture‐level cities

This study examines the effects of connections and economic performance on the promotion of Chinese city mayors. Our study differs from the published literature in four respects. First, this study covers a comprehensive data set, including 1,422 mayors from 284 prefecture‐level cities. The use of a large data set helps resolve mixed results of past studies. Second, we use a broader range of top leaders. Third, we apply a more comprehensive definition of connections than earlier studies. Finally, we examine the effects of the policy shift of the 11th 5‐year plan on promotion of mayors. Our results reveal that the performance of a city mayor assisted his/her promotion to party secretary before 2006 but not afterwards. However, a mayor's connection with five types of top leaders is helpful. Among the four types of connection, colleagueship is the most effective in expediting the promotion of mayors. Graduating from the same university and department is also helpful but to a lesser extent. Township connection is not useful.     

国家价值空间是如何形成的?——论中国电力行业产业升级的“第三条路径”

国家价值空间具有引领性、务实性和包容性的特征,国家价值空间的形成过程实质上是产业升级的过程.文章以中国电力行业为例,构建技术创新与需求扩张的内生互动机制,提出本土产业升级的“第三条路径”.研究表明:作为推动产业升级的两大动力,技术创新和需求扩张并非独立发挥作用,分工深化和分工广化将这两者联系起来形成合力,推动产业沿着“价值节点—产品价值片段—行业价值链条—产业价值网络—国家价值空间”的路径进行升级.其政策含义在于:必须突破向跨国公司“看齐靠拢”、与全球价值链“深度融合”的思维藩篱,通过推进分工深化和分工广化,加强技术创新和内需扩张两者之间的内在联系,并将由此产生的内生互动和循环增强机制作为自主建构国家价值空间的强劲动力.     

"营改增"对顺丰公司的财税影响研究

"营改增"是国家的一次重要税制改革,旨在减轻企业税负,深化供给侧结构性改革.分析民营快递企业顺丰公司在全面"营改增"后的三年时间里的相关财务数据与财务指标,从税负与财务绩效两个方面反映国家税收政策改革对顺丰公司的影响,结合企业实际情况给出应对措施.     

Industrial upgrading efficiency and free markets in emerging economies: A two-stage meta-frontier approach

This paper establishes an industrial upgrading model by dividing the industrial upgrading process into two: the foundation–construction and industrial upgrading stages. Eighty-one sample countries, from 2006 to 2012, were divided into two groups according to their degree of market freedom. The meta-frontier method was employed to explore technology gaps in the groups caused by the different markets. It was found that emerging economies with a free market have a better upgrading performance than those with a restricted market, and the efficiency gap between the two groups was seen to be continually increasing.     

如何正确理解和掌握《建筑电气工程施工质量验收规范》

《建筑电气工程施工质量验收规范》GB50303-2002对金属框架、基础型钢及可开启式门的接地(PE)或接零(PEN)作了明确的规定,但在检查中发现做法不统一,要求不一致的现象仍很普遍,本文就其谈几点看法。     

Discovering bank risk factors from financial statements based on a new semi‐supervised text mining algorithm

This paper aims to comprehensively uncover bank risk factors from qualitative textual risk disclosures reported in financial statements, which contain a huge amount of information on bank risks. We propose a new semi‐supervised text mining approach named naive collision algorithm to analyse the textual risk disclosures, which can more accurately identify bank risk factors compared with the typical unsupervised text mining approach. We identified 21 bank risk factors in total, which is far more than identified in previous studies. We further analyse the importance of each bank risk factor and how the importance of each risk factor changes over time.