National Income Accounting and Public Policy

Modern national income accounting was designed in the early 20th century for the purpose of providing improved indicators about the performance of the economy so that government policy makers could better control the economy. The way that performance is measured affects the types of policies used to try to accomplish policy goals. Two attributes of national income accounting are analyzed for their effects on economic policy. First, government production is included in the national income accounts at cost, rather than at market value as private sector output is measured. This biases policy toward a larger public sector. Second, output is measured as a homogeneous dollar amount. This biases policy toward focusing on increasing quantities of inputs and outputs in the production process, rather than on innovation and entrepreneurship, which are the true engines of economic progress. Economic policy could be improved by focusing less on national income as an indicator of policy, and more on the underlying processes that foster economic progress.     

Cyber-coordinating Mechanism and Strategic Management Accounting

Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.     

广州旅游文化资源开发总体构想框架

城市现代化过程中的趋同化问题，引好了广州市政府推动旅游与城市文化结合的思路和政策导向。文中分析了广州市开发此类资源的潜力和优势，提出了广州市旅游文化资源开发构想框架，并由微观、中观到宏观的探讨，提出了近期操作切入点的选择、旅游线网片开发的思考、整合城市优势和凸现岭南文化特色等方面的建议。     

Whose Capital is It? Putting Owners Back in Control

John Bogle, founder of The Vanguard Group, looks at corporate governance issues. JEL Classification G3     

文化是生产力发服的内在动力

随着人类社会的发展,社会的文明程度越来越高,人们对文化的认识也越来越深刻.特别是文化与生产力之间的关系引起了人们的广泛关注.文化对生产力发展起着巨大的推动作用.     

会计在风险管理中的作用

风险无处不在,如何在管理中规避或利用风险是企业成功的关键之一.企业应在分析风险成因的基础上,对风险计量、会计披露制度、会计信息的反馈控制功能在风险管理活动中的作用进行分析,从会计学角度采取风险管理的具体措施.     

Motives in the Acquisitions of NASDAQ Targets during the Aftermath of the 1987 Crash

After the crash of 1987, the Nasdaq composite index stayed below the precrash level for nearly two years. Takeover activity surged in this after‐crash period. We compare the motives in the acquisitions of Nasdaq targets during the after‐crash period with those in the ten‐year period before the crash. We find that the announcement period return to acquirers and the proportion of acquirers with positive gains declines in the after‐crash period. For both the periods, agency is the motive for takeovers that have negative total gains (acquirer + target), but synergy and hubris are comotives for takeovers that have positive total gains. The proportion of takeovers in which the managers of acquirers act against the interest of the shareholders increases after the crash.     

论我国现行代理制度的缺陷及完善

代理制度是民商法中一项重要的法律制度,它在现代商品经济中起着不可或缺的作用。过去我国由于商品经济长期不发达,我国的民法,特别是其中的代理制度处于严重的滞后状态,这对我国目前市场经济的发展产生了负面影响。因此,对我国民事代理制度存在的缺陷加以检讨和反思,以期对我国的代理立法和实务有所裨益。     

文化学研究视角下的唐代小说集《纪闻》

研究唐代小说的视角众多，从文化学角度将小说和时代文化结合起来是其中一种。唐前期小说集《纪闻》中蕴涵着丰富的文化信息。通过阅读《纪闻》小说文本，进一步探讨作品中所反映出的唐代宗教及民间信仰、女性生存状况、中外交流情况等。     

跨文化交际中饮食文化差异研究

不同的民族和国家存在着各具特色的饮食文化，具有浓郁的民族性和多样性的特点。饮食文化的差异也是跨文化交际中影响交际结果的因素之一。了解中西方饮食文化的差异，理解其深刻的文化内涵，探究其文化底蕴，能促成文化的进一步交流、互补与兼容。