环境规制下政府科技投入对工业企业绿色发展影响

基于我国普遍存在环境规制和政府科技投入背景,本文以我国2009~2018年30个省份为研究对象,从能源消耗、废物排放、废物治理和资源综合利用4个方面对工业企业绿色发展水平进行测度,采用Tobit模型分析环境规制下政府科技投入对绿色发展水平的影响。研究结果表明:我国区域之间工业企业绿色发展水平整体上逐年上升,但是区域间存在较大差异,环境规制与绿色发展水平之间呈现出倒U型关系,政府科技投入对绿色发展水平仅起到有限的激励作用,政府科技投入对在环境规制下的绿色发展水平有一定的促进作用。     

Access pricing: A comparison between full deregulation and two alternative instruments of access price regulation,cost-based and retail-minus

In this paper, two instruments of access price regulation, cost-based and retail-minus, are compared with the full deregulation hypothesis. For this purpose, a model that considers an upstream monopolist firm that sells a vital input to an independent firm and to a subsidiary firm in the downstream market is developed. The main conclusion of the paper is that retail-minus regulation avoids foreclosure and leads to better results than cost-based regulation in terms of investment level and consumer surplus. Moreover, retail-minus regulation allows a higher consumer surplus than deregulation of access price as long as the regulator carefully defines the retail-minus instrument.     

电力市场监管理论与实践的探讨

就市场成员市场力、串谋等问题分析了电力市场运营监管思路及其相关措施;在电力市场环境下。从电力系统安全运行导则、继电保护及安全控制原则、发电机组检修计划等方面分析了电力系统可靠性的监管思路及其相关措施;讨论了电力市场投机行为及其监管措施。     

美国德州输配电价机制政策与实践

就美国德州实施管制的输配电价进行了详细阐述,其中包括电价形成机制以及原始核定价格的过程、电价调整规定、实施管制方式等,并结合德州第一大输配电公司(美国TXU输配电公司)的真实数据说明电价机制具有调节作用。     

美国、日本等国家和中国台湾地区利率自由化的经验与启示

美国、日本、印度、智利等国家以及中国台湾地区利率自由化的经验与教训对中国利率市场化有着重要的启示。通过对其利率自由化步骤和过程的分析可以看出,金融市场比较成熟是其改革的前提,逐步放宽管制是其改革步骤,即在金融市场比较成熟的条件下推进利率自由化。中国不能直接照搬这些操作,而应该先培育金融市场,待实现利率市场化之后,再参考这些经验,深化利率改革。     

Knowledge Disclosure and Transmission in Buyer–Supplier Relationships

A buyer’s technical knowledge may increase the efficiency of its supplier. Suppliers, however, frequently maintain relationships with additional buyers. Knowledge disclosure then bears the risk of benefiting one’s own rival due to opportunistic knowledge transmission through the common supplier. We show that in one-shot relationships no knowledge disclosure takes place because the supplier has an incentive to transmit and, anticipating that, buyers refuse to disclose any of their knowledge. In repeated relationships knowledge disclosure is stabilized by larger technological proximity between buyers and suppliers and destabilized by the absolute value of the knowledge.      

会计监管:依据探析与工具改进

会计监管属于规制经济学研究的大范畴,“公共利益理论”为会计监管提供了基本依据,通过对会计信息失灵原因的进一步分析,章指出“克服市场不完善导致的高质量会计信息需求不足”及“改善契约不完全造成的产权不明”是我国政府主导的会计监管更本质的原因;金融监管是经济监管领域较为成熟、甚为重要的部分,金融监管工具改革的经验体现了现代监管理念的变化,可以为会计监管工具设计和改革提供借鉴和支持。     

中国银行业监管协调与合作的成本收益和博弈分析

本文引入了成本收益分析和博弈分析工具,对银行监管协调与合作的成本和收益进行比较,对银行监管不同主体的协调与合作意愿进行分析。通过分析,寻求监管主体协调与合作的均衡点和中国银行监管当局政策的着力点。笔者认为,各监管主体为了争取监管协调主动权,扩大影响力,都存在加大协调力度的倾向。在银监会与国外监管当局的博弈分析中,笔者引入合作溢价概念,并就两国监管当局在完全信息下的博弈情况进行分析,得出若干不同的结论。最后,笔者根据分析结论,提出优化监管协调与合作的相关政策建议。     

Including audit regulation in the accounting curriculum

Audits and auditors are regulated to uphold audit quality, thus regulation is important to the public interest and clearly impacts firms and CPAs. Moreover, the reach of audit regulation has expanded greatly in the last decade with the establishment of the Public Company Accounting Oversight Board (PCAOB). Recent research and calls from the profession point to enhancing the coverage of audit regulation in the accounting curriculum so that students understand the consequences of failing to adhere to professional standards. In this paper, we propose regulatory content for inclusion in the curriculum, we survey and catalog existing auditing textbooks and other educational materials for regulatory content, and we suggest flexible alternatives for incorporating this topic into the curriculum. It is our hope that, with these resources, faculty can more effectively include audit regulation in the classroom and achieve a high level of student comprehension and learning on the topic.     

海峡两岸公益募捐立法比较研究

海峡两岸公益募捐立法在历史发展背景上有诸多相同或相似之处,使大陆借鉴台湾公益募捐立法成为可能。在台湾公益募捐立法体系中最重要的当数公益劝募条例,全面而又不失重点,兼具劝募主体明确,资金使用公开、透明等优点。大陆公益募捐立法成就与问题同在。借鉴台湾经验,大陆今后应统一公益募捐立法,完善公益募捐法律体系,加强公益募捐主体自律。