我国电力体制改革的现状、问题及对策

本文总结了我国电力体制改革的主要进展,分析了存在的主要问题,提出了深化电力体制改革的对策。     

闽台合作开发区域性保险市场的探讨

福建保险业经过几年的发展已经初具规模,但还与福建的经济发展状况不相匹配,市场规模较小,竞争程度有限。海峡西岸经济区发展战略的实施为闽台保险行业的合作提供了坚实的基础和广阔的空间。本文分析了福建保险业总体发展现状及其成因,并基于福建市场的特点和闽台保险机构的互补优势,对闽台合作共同开发区域性保险市场的前景进行了一定程度的探讨,并对加快两岸合作,共同开发区域市场提出了针对性的政策建议。     

休闲旅游--体验经济时代旅游发展的新趋势

休闲旅游是以休闲为目的的旅游,它是人们经历了“急行军”式的传统观光旅游之后的一种理性回归.休闲旅游以其丰富的文化内涵、显著的休闲性和深刻的体验性等特征,越来越受到人们的青睐.休闲旅游是休闲观念、体验经济对旅游产业和旅游活动的渗透和提升,是体验经济时代旅游发展的新趋势.     

从发展产业集群到培育产业基地——以中山市产业集群发展为例

如何实现产业产集群的持续发展,是当前各地产业集群发展面临的重要问题。本文以中山市积极发展产业基地、提升产业集群竞争力为例,分析其发展过程及经验,提出产业集群升级的思路。     

外部环境、资源拼凑与“军技民用”新产品开发关系研究

基于资源拼凑理论视角,运用扎根理论对传统军工企业“军技民用”新产品开发过程进行探究,并探索外部环境、资源拼凑对“军技民用”新产品开发的作用机理。结果发现：“军技民用”新产品开发包括信息获取、技术选择、技术再造3个过程;资源拼凑是“军技民用”新产品开发的有效措施;外部环境对资源拼凑开发“军技民用”新产品过程具有调节作用。     

Is there Causal Relationship between Money Supply Growth and Inflation in China? Evidence from Quantity Theory of Money

This study examines the causal relationship between Chinese money supply growth and inflation, using the bootstrap Granger full‐sample causality test and sub‐sample rolling‐window estimation test to determine whether such a relationship in China supports the quantity theory of money. The result indicates that there is a unidirectional relationship from inflation to money supply growth. However, considering structural changes in two series, we find that short‐run relationships using full‐sample data are unstable, which suggests that full‐sample causality tests cannot be relied upon. Then, we use a time‐varying rolling‐window approach to revisit the dynamic causal relationship, and the results show that money supply growth has both positive and negative impacts on inflation in several sub‐periods, and in turn, inflation has the same effects on money supply growth for China. These findings are basically consistent with the modern quantity theory of money from the perspective of money supply and price level. When money supply growth does not outweigh output growth, inflation should not be curbed only by decreasing money supply. It notes that a stable money supply growth is critical to price level stability and economic development in China.     

不同质量水平下的总质量成本研究

质量成本(COQ,Cost of Quality)是衡量提高质量活动的效果和效率的标准.COQ模型在质量成本研究中起着重要的作用.基于"6σ管理"中"持续改进"的思想和方法,用"kσ"作为质量水平(QL,Quality Level)的度量,笔者得到了不同质量水平下的动态总COQ模型.进而,还提供了不同质量水平下的总质量成本曲线.     

Do funding sources matter?: The impact of university-industry collaboration funding sources on innovation performance of universities

ABSTRACT

The nature of funding sources for university-industry collaboration (UIC) has gradually changed, which may motivate universities to pursue different goals. Therefore, a question arises concerning whether and how funding sources influence the innovation performance of universities. This study explicates this relationship by using organisational control theory. Results of structural equation modelling using partial least squares based on a sample of 146 Taiwanese universities revealed that both governmental and industrial funding facilitated UIC management mechanisms and regulation implementation, which subsequently influenced the innovation performance of universities. Moreover, governmental funding has a greater impact on implementing UIC regulations and industrial funding has a greater impact on building UIC management mechanisms. The results also revealed that only industrial funding exerts a positive influence on the innovation climate of a university. Policy implications are discussed at the end of this paper.     

论绿色会计

随着经济的快速发展,环境问题对经济发展的阻碍作用已受到全球广泛的关注。为保护自然与环境,实现社会和经济的可持续发展,环境保护支出和环境赔偿责任越来越大。根据会计对社会经济活动的反映与监督职能,应加强对环境方面的支出,收益进行反映与控制。社会环境是企业生存和发展的制度基础,自然环境是企业生存和发展的物质基础,企业要实现长期生存和稳定发展,必须树立适应环境的观念。会计工作是企业存在和发展的基础与前提,而建立并实施绿色会计制度是企业实现可持续发展的必然保证。经过近几年的探讨,绿色会计理论已初步形成,但仍未在我国会计实物中具体应用。文章结合相关实际,提出一些设想及方法措施。     

香港联系汇率制度的现实启示及未来挑战

本文针对香港联系汇率制度的形成历史以及原因,总结出香港的联系汇率制度形成的偶然性申的必然性,分析香港联系汇率割度的优势和弊端,以及此项制度对于香港金融市场的重大意义。针对日新月异的国际资本市场,香港也面临着挑战,香港也必须与时俱进,加强和人民币之间的联系,进而形成合理的汇率机制。本文最后勾画了香港汇率制度未来的发展前景。