江苏省上市公司环境信息披露研究

伴随着经济全球化的进程,我国在经济取得卓越发展的同时,环境的破坏却十分严重,重视环境保护在促进我国的经济与社会和谐发展进程中变得越来越重要。本文主要对江苏省78家上市公司的招股说明书和2001～2003年的年度报告进行详细的分析、比较,指出了江苏省上市公司环境信息披露的特点与不足,构建了江苏省上市公司环境信息披露的理想体系,同时也针对我国上市公司的环境信息披露方面的不足提出了政策建议。     

体系创新与路径选择

在经过“ISO9000质量体系认证热”之后,国内不少获证组织苦于所建体系运作效率低下而陷于迷茫之中。本文针对我国认证发展状况及所存在的问题,指出企业质量管理体系面临着创新的紧迫任务,进而从体系运行机制和文件生态学的视角,提出可供选择的路径。     

物流信息系统对物流现代化影响的探讨

阐述了现代物流与传统物流的区别,分析服务和信息技术对现代物流的作用,研究提高物流信息系统性能的途径,提出了物流技术新概念。     

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.     

Does seeing more deeply into a game increase one’s chances of winning?

The substantively rational value of the games studied in this paper does not help predict subject performance in the experiment at all. An accurate model must account for the cognitive ability of the people playing the game. This paper investigates whether the variation in measured rationality bounds is correlated with the probability of winning when playing against another person in games that exceed both players’ estimated rationality bound. Does seeing deeper into a game matter when neither player can see to the end of the game? Subjects with higher measured bounds win 63 percent of the time and the larger the difference the more frequently they win.     

基于共生关系的创意产业集群形成机制——上海18个创意产业集群实证

以上海18个创意产业集群为分析对象,利用共生模型对创意产业集群之间的形成机制进行实证研究。研究结果表明,互利共生关系是创意产业集群形成的逻辑起点,互利共生关系越贴近于对称互利共生关系,则创意产业集群效应越好,从而越有利于创意产业集群的形成和稳定发展,且共生关系质量越好。     

信息约束下的金融监管与银行声誉

如何在信息不对称的约束条件下降低金融风险、提高监管绩效,是金融监管中的一项重要课题.本文分析了信息结构对于监管的重要性,认为声誉机制的建立可以降低银行与监管部门之间信息不对称的程度和风险发生的概率,并运用KMFW模型,分析了不对称信息下银行声誉机制减少违规动机的过程,指出应该注重激励相容的制度安排,将外部监管与自律有机结合起来,促使银行自发选择接受监管且减少进行高风险投资的动机,这是信息不对称条件下提高监管效率的重要策略.结合我国实情,本文提出可通过银行风险评级、建立可置信的惩罚机制、完善银行内部治理机构、改进监管人员激励约束机制、构建和完善金融监管信息系统等措施,建立健全银行声誉机制,以进一步改善监管绩效.     

EDGAR on the internet: The welfare effects of wider information distribution in an experimental market for risky assets

Policies such as the SEC’s Fair Disclosure Rule, and technologies such as SEC EDGAR, aim to disseminate corporate disclosures to a wider audience of investors in risky assets. In this study, we adopt an experimental approach to measure whether this wider disclosure is beneficial to these investors. Price-clearing equilibrium models based on utility maximization and non-revealing and fully-revealing prices predict that in a pure exchange economy, an arbitrary trader would prefer that no investors are informed rather than all are informed; non-revealing theory further predicts that an arbitrary trader would prefer a situation in which all traders are informed rather than half the traders are informed. These predictions can be summarized as “None > All > Half”. A laboratory study was conducted to test these predictions. Where previous studies have largely focused on information dissemination and its effects on equilibrium price and insider profits, we focus instead on traders’ expected utility, as measured by their preferences for markets in which none, half, or all traders are informed. Our experimental result contradicts the prediction and indicates “Half > None > All”, i.e. subjects favor a situation where a random half is informed. The implication is that in addition to testing predictions of price equilibrium, experiments should also be used to verify analytical welfare predictions of expected utility under different policy choices. JEL Classification D82, D53, G14, L86 This work was largely completed while this author was at The Hong Kong University of Science and Technology.     

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。     

财务会计信息与公司治理

财务会计系统不但给公司控制机制提供直接的财务信息,而且还提供股票价格中反映的所有间接信息。会计治理研究中的一个基本目标是为财务会计提供的信息,在多大程度上减缓由所有权和经营权两权分离所带来的代理问题,以及减少信息不对称问题提供证据。本文着重探讨财务会计信息在公司治理机制中的作用,公司治理机制对财务会计信息反作用的互动研究,并提出了公司治理的对策。