财务会计概念框架的形式转换:冲突及其缓解--兼论《基本准则》的修订及其支撑系统的建构

现阶段我国理论界和准则制定机构主张采取先由<基本准则>充实概念框架部分内容,等到时机成熟后将<基本准则>转化为符合国际惯例的概念框架的两阶段形式转换策略有其合理性.然而,概念框架的理论实质与<基本准则>的会计法规形式之间必然面临冲突.文章分析了这种冲突形成的根源及其影响,并从<基本准则>的修订与支撑系统的建构两个方面提出了缓解上述冲突的一些对策.     

对高等学校内部组织与管理改革的思考

日趋走向大众化的与经济社会密切相关的高等教育,对其内部管理提出了新而高的要求。质量、效益、生存、发展都和管理息息相关,因此文章在实践和探索的基础上,对高校内部实施二级管理的权力结构、管理模式、实体利益调动等进行探讨。指出在高校从高度集权的计划经济向社会主义市场经济逐渐过渡的大背景下,高等学校的校、院(系)组织与管理问题显得越来越重要。高校要在市场竞争中有竞争力,那么从管理理念、人本管理思想、管理程序最优、管理效益最大化等方面,都有必要对校、院(系)级管理作认真的分析、比较、思考和研究。     

技术资本价值增值效应：基本内涵、关键因素与政策取向

作为企业知识创造与应用的重要途径，技术资本具有显著的动态竞争优势、规模经济、范围经济和速度经济等效应，实现了技术研发、生产与市场的结合，促进了技术的有效转化及资本价值的增值。技术资本属性、技术体制等是影响技术资本价值增值效应的关键要素。旨在促进技术资本化的政策，应以促进这些要素积极效应的释放为重点。     

东北现象的科技根源及其消解

从分析东北现象及其与创新价值流动的关系入手，提出通过产学研合作抢占创新制高点，尽快形成创新价值；加强以企业为主体的R＆D活动，加快创新速度；加速营造适宜于科技创新的市场环境等途径消除东北老工业基地在发展新兴产业中的“东北现象”。     

知识经济时代呼唤工程咨询监理业

如何面对知识经济的挑战,如何迎接知识经济的到来?对于以知识和智力劳动来创造价值的,与知识经济有着天然亲情的咨询机构,在思考和解答这个问题时,应该是一个先知先觉者.应透过当前我国国有大中型企业不景气,咨询市场难开拓的暂时现象,看到咨询业大有作为的明天.本文仅对咨询业的一个新兴领域--"信息工程咨询监理业"进行剖析,试图对以上问题作出几点回答.     

中国石油业的安全形势分析与发展策略选择

我国在充分发挥政治、外交、经济等多种手段保障能源安全的同时，还应重点考虑如何以能源节约、体制改革、科技进步、国际合作、建立石油储备以保障石油安全供应的措施，并针对这一问题提出相应的对策。     

中国改革时期省际生产率增长变化的实证分析(1979-2001年)

中国经济的发展是否正在背离比较优势的原则?今后中国是否要加快经济增长模式的转变?该文试图通过对省际全要素生产率(TFP)及其组成部分的测算,从技术效率和技术进步这两个不同的方面来考察中国改革开放以来的TFP增长性质和近几年来的变化趋势,以便为相关政策讨论提供一些实证依据.我们的研究结果表明,中国经济增长在1978-1995年期间经历了一个TFP高增长期(为4.6%);而在1996-2001年期间出现低增长期(为0.6%),其变化的具体特征为:技术进步速度减慢、技术效率有所下降.     

Using data envelopment analysis approach to estimate the health production efficiencies in China

By using Data Envelopment Analysis approach, we treat the health production system in a certain province as a Decision Making Unit (DMU), identify its inputs and outputs, evaluate its technical efficiency in 1982, 1990 and 2000 respectively, and further analyze the relationship between efficiency scores and social-environmental variables. This paper has found several interesting findings. Firstly, provinces on frontier in different year are different, but provinces far from the frontier keep unchanged. The average efficiency of health production has made a significant progress from 1982 to 2000. Secondly, all provinces in China can be divided into six categories in terms of health production outcome and efficiency, and each category has specific approach of improving health production efficiency. Thirdly, significant differences in health production efficiencies have been found among the eastern, middle and western regions in China, and among the eastern and middle regions. At last, there is significant positive relationship between population density and health production efficiency but negative relationship (not very significant) between the proportions of public health expenditure in total expense and efficiency. Maybe it is the result of inappropriate tendency of public expenditure. The relationship between abilities to pay for health care services and efficiency in urban areas is opposite to that in rural areas. One possible reason is the totally different income and public services treatments between rural and urban residents. Therefore, it is necessary to adjust health policies and service provisions which are specifically designed to different population groups. __________ Translated from Jingji Yanjiu 经济研究 (Economic Research Journal), 2006, (7): 92–105     

数字中国"与西部大开发

面对新世纪，结合我国国情，阐述了构建“数字中国”的重要意义和作用，并就建设和发展“数字中国”提出了一些建议，特别是指出在西部大开发进程中应充分利用现有的信息资源，实现西部经济的跨越式发展。     

Explaining momentum profits with an epidemic diffusion model

We show that information diffusion is a function of its dissemination and assimilation. Whereas dissemniation is a function of observable factors such as volume and price volatility, assimilation is dependent on unobservable factors such as the usefulness and reliability of information. We find that buying low volume (or low volatility) past losers and shortselling low volume (or low volatility) past winners generates a positive net return across the entire sample period and especially during bear markets. Second, buying high volatility past winners and shortselling high volatility past losers generates a positive net return, especially during bear markets.