从预算五特性角度推进我国部门预算改革的建议

部门预算是目前我国财政领域的重要改革之一。本文基于国家预算本身应具有的全面性、准确性、绩效性、法律性、综合性等特点,对我国实施六年的部门预算进行考察,发现部门算并没有完全符合这些内在要求,并据此提出相应的改进对策和建议。     

经济一体化与香港股市的国际联动实证研究

本文从汇率制度、利率水平、国际贸易、投资群体等方面,分析香港股票市场所处的宏观管理运行环境,考察香港和美国的密切经济关系,研究全球一体化不断加深的情形下香港、日本和美国股市的动态关系。研究结果表明,三大市场的动态关系依然存在;但恒指跟上证指并不存在协整关系。     

港澳台商投资广东制造业的集聚效应及其对区域竞争力影响

本文根据产业集群理论,区域竞争力理论和突变理论的基本原理,采用突变级数法、弹性方法,以及回归分析方法,对港澳台商投资广东制造业的集聚程度及其整体的集群效应进行定量研究,并找出两个众多因素共同作用的系统——制造业集群系统与区域经济系统的内在数量关系。     

Metamorphosis in hospitality: A tradition of sexual harassment

This study measures the incidence and tolerance of sexual harassment in hospitality in an effort to understand its causes. It examines the tradition of sexual behaviour in hospitality, exacerbated by hierarchical structures, the nature of hospitality work, the characteristics of typical front line workers, customers’ reduced sense of responsibility, and an emphasis on meeting customers’ needs. Customer contact is shown to be a key predictor of harassment, especially for young European women. The typical profiles of hospitality staff and the nature and traditions of the industry are considered important causes of harassment in hospitality.     

Jan Tinbergen's statistical contribution to economic policy

In this article I claim that the Nobel Prize in Economics has not only set the economics discipline on a path‐dependent trajectory, but is itself an apotheosis of a development of what I would like to refer to as ‘the statistical turn in economics’. The case of Jan Tinbergen illustrates the argument and sketches the stages within the statistical turn in economics. The Nobel Prize in 1969 acknowledged this character of economics, and justified the continuation of this approach for the generation to come.     

Organizing and integrating marketing and purchasing in business markets: An introduction to the special issue, issues and implications

The article is the introductory paper to the special issue on “Organizing and Integrating Marketing and Purchasing in Business markets”. It analyses the different organizational issues in the marketing and purchasing interfaces by an extensive analysis of the literature. It introduces the different contributions to the special issue and draw some reflections on further research steps.     

The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences

This article reviews the development of Chinese single-entry bookkeeping, the emergence of Chinese double-entry bookkeeping and evolutionary trends from single entry to double entry. It identifies the invention and basic nature of Chinese double-entry methods which have reflected cultural changes from within the society. Given this historical perspective, conclusions are drawn about the nature of social and economic change in China and the impact of outside cultural influences. Of particular importance to the timing of progress is the primitive form of double entry entitled Three Feet. This had its gestation about the same time as European innovations were occurring in response to economic and cultural changes which sponsored bookkeeping methods as described by Pacioli. A critical question for examination at present is whether cultural evolution in China can yet support complete integration of its own accounting principles and fundamental philosophies with Western accounting methods. This has proved to be difficult in the past.     

关于日本经济长期停滞理论与政策的思考

泡沫危机以后,日本试图通过凯恩斯经济政策和结构改革的交替运用来恢复经济增长。20世纪90年代前期,凯恩斯经济政策的运用取得了短期效果。由于供给结构的变化,这一政策并没有使日本经济真正摆脱危机的困境。90年代后期,日本开始改为实施结构改革来提高其潜在增长率。由于总需求的持续减少,日本经济开始由短期衰退转为长期停滞。本文认为,泡沫危机后日本资产价格的持续下跌,导致各经济主体出现大量的不良资产,抵消了以上两大政策的经济效应。其中,商业银行对不良债权处理的拖延造成供给结构效率下降、企业投资和个人消费持续减少,使日本经济的停滞趋于长期化。     

21世纪日本汽车产业政策新变化及其影响

日本政府在战后经济发展中,采取了一系列产业政策措施,对日本经济发展起到了重要作用。进入21世纪以后,随着环保意识加强,给汽车产业带来新的变化。日本政府相应调整其汽车产业政策,以保持其汽车产业国际领先地位。这些政策和现今世界经济紧密相关,对汽车产业良性发展具有非常积极的作用。     

经济增长论的发展与动向——关于均衡的安定性与非决定性

为什么相同的经济基础,相同的地理自然环境的条件下,有的国家经济能够突飞猛进地发展,有的国家却停滞不前甚至越来越差?到底是什么因素促进了经济发展,到底有哪些因素造成了发展的不均衡?很多经济学者正在用数理经济的方法试图说明这一问题。关于这方面的研究可以应用到关于我国的经济分析中,去说明经济发展不均衡的问题,并促进我们去探讨怎样才能促进发展缓慢地区的经济发展。本文介绍了关于经济增长论的非决定性分析的最新成果和尚待解决的问题。