论公允价值计量的现实性与可行性——基于《新企业会计准则体系》颁布的思考

突破传统的历史成本计量、辅之以公允价值为计量尺度的会计核算,必将对我国经济发展、对外开放以及企业参与国际竞争产生重要的推动作用.公允价值计量属性的应用,适应了经济金融的证券化趋势,突现了企业财务状况的理性与真实;力挺了金融监管预察能力的发挥.     

中国吸引外商直接投资产业政策研究:1979—2004

本文以我国正式颁布的五次外资产业政策为研究对象,通过将投资目录进行产业归类,并对各种政策类别赋予权重,以此测量外资产业政策指数,在这基础上,再揭示外资产业政策的变化规律和特征。结果表明:在政策手段上,我国主要通过审批程序来引导外资产业流向;在开放趋势上,我国对外资产业开放程度越来越大;在开放导向上,五次外资产业政策表现出了一致性;在政策变化上,三次产业均有律可循。     

CPI bias and real living standards in Russia during the transition

The economies of the former Soviet Bloc experienced large declines in output during the decade of transition which began with the collapse of the Soviet Union in 1991. Yet there are many reasons to believe that measured output and official deflators provide a poor proxy for the change in real living standards in transition economies. This paper uses the Engel curve methodology developed by Hamilton [Hamilton, B. 2001. “Using Engel's Law to Estimate CPI Bias” American Economic Review 91(3): 619–630] to examine changes in real living standards in Russia during the transition period and to provide an estimate of how much the official Russian CPI has overstated consumer inflation. We also examine changes in consumer durables, home production, and subjective well-being to further evaluate changes in living standards. Our findings indicate that CPI bias has caused a substantial understatement of the growth performance of the Russian economy during the transition. Even just allowing household final consumption to be deflated with bias, we find that the level of real per capita GDP in 2001 may be understated by up to 30% compared with using a bias-corrected deflator. Our analysis of consumer durables, home production, and subjective well-being supports the conclusion that the decline in living standards has been substantially less than what is inferred by looking at official statistics on real output.     

省级对外技术依存度的测算方法研究

针对有学者指出当前的对外技术依存度指标"不适合用于计算区域对外技术依存度",以及"目前的统计数据计算出的对外技术依存度指标并不能完全反映出对外技术依赖的真实状况"等问题,本文根据对外技术依存度的概念及内涵,首次提出了省级对外技术依存度的测算方法,并计算了各省(市)广义和狭义的对外技术依存度。     

多维贫困测量及述评简

贫困的测量是各国贫困研究关注的焦点,测量方法随着对贫困概念认识的深化不断变化。如何科学合理地对多维贫困指数进行筛选,成为多维贫困分析和测量的关键。研究发现,非公理标准下的多维贫困指数具有算法简单、操作方便等优点,但缺陷在于各维度间相关性较强且权重分配具有主观性;公理化标准下的多维贫困指数,虽然在指数维度加总问题上存在异议,但满足了大部分公理的要求,且测量结果更稳健。     

养老保险与公共财政领域的代际负担——四种测量模型简

以现收现付为例介绍“政府总财政平衡”、“养老金负债净额”、“代际核算”、“隐性税收”四种模型的基本内涵,以及测量人口老龄化对养老保险体系或财政体系收支平衡的影响,认为社会养老保险必然出现代际不公平,人口老龄化对代际负担的影响测量复杂,代际公平应成为研究人口老龄化影响、评价养老保险长期发展的关键。     

Measuring the hedonic and utilitarian sources of consumer attitudes

It has been suggested theoretically that consumer attitudes have distinct hedonic and utilitarian components, and that product categories differ in the extent to which their overall attitudes are derived from these two components. This paper reports three studies that validate measurement scales for these constructs and, using them, show that these two attitude dimensions do seem to exist; are based on different types of product attributes; and are differentially salient across different consumer products and behaviors, in theoretically-consistent ways.     

The effect of performance measurement systems on firm performance: A cross-sectional and a longitudinal study

Performance measurement (PM) systems have been popularized over the last 20 years and the operations management literature is replete with discussion of metrics and measurement systems. Yet, a comprehensive nomological network relating types of PM system uses to organizational capabilities and performance is lacking. Furthermore, there is scant empirical evidence attesting to the explanatory efficacy of PM systems as it relates to organizational performance. We view PM system uses through the lenses of the Resource Orchestration Theory (ROT) and explore specific relationships of underlying variables by relying on the Organizational Information Processing Theory (OIPT). Resting on the extant literature, we identify two types of uses which include Diagnostic Use (the review of critical performance variables in order to maintain, alter, or justify patterns in an organizational activity) and interactive use (a forward-looking activity exemplified by active and frequent involvement of top management envisioning new ways to orchestrate organizational resources for competitive advantage) and relate them along with their interaction (i.e., dynamic tension) to organizational capabilities. We further link capabilities to target performance, which subsequently impacts organizational performance (operationalized through both perceptual and objective financial performance measures). The nomological network is tested via a cross sectional study (386 Italian firms) while the efficacy of PM systems to explain organizational performance is examined by using longitudinal panel data approaches over a 10 year period. There is sufficient evidence to suggest that the use of PM systems leads to improved capabilities, which then impact performance. Contrary to the extant literature, however, we discovered that Diagnostic Use appears to be the most constructive explanatory variable for capabilities. On the other hand, in light of a longitudinal study, we also uncovered that Diagnostic Use experienced depreciating returns as far as objective financial measures are concerned. Also, when high levels of Diagnostic Use were coupled with low levels of Interactive Use, they produced the lowest levels of organizational capabilities. Conversely, high levels of both types of PM system use generated extraordinary high levels of capabilities. There is sufficient evidence to suggest that organizations cannot rely merely on Diagnostic Use of PM systems. We also learned that the effects of PM systems (measured via adaptation) fade unless high learning rates are applied. We offer detailed recommendations for future research which have theoretical as well as empirical implications.     

制造业产业基础能力的内涵、维度及量表开发——以轨道交通装备制造业为例

产业基础能力关乎国家产业安全、竞争力和综合国力,其重要性愈发受到业界和学界关注,但是关于产业基础能力的研究尚处于起步阶段。针对现有研究缺口,以轨道交通装备制造业为研究对象,基于价值链视角,探索制造业产业基础能力的内涵、维度及量表。运用扎根理论研究方法,对产业基础能力进行解构,提炼出4个维度的能力,即技术支撑能力、生产组织能力、市场营销能力和产业驱动能力,并开发出相应测量体系。基于问卷调查数据的因子分析结果表明,开发的测量量表具有较高信效度,可弥补现有研究对产业基础能力测量量表开发的不足,对后续研究具有一定参考价值。