明代中国经济的产权分析与中欧比较研究

资本市场的萌芽和产生是商品经济的发展水平、社会化大生产状况和信用制度的成熟程度等三个因素共同促成的结果。在14~16世纪,中国和欧洲的基本条件相当,但欧洲地区出现了世界最早的资本市场,并逐步发展成为新的世界经济中心,而当时经济同样发达,并具有悠久文明史的古老中国却不仅没有产生资本市场,反而日渐衰落。本文从产权经济学的视角对明代中国和欧洲的经济发展状况和产权制度进行了比较研究,论证了14~16世纪的中国不可能出现资本市场的历史必然性。     

Logistic analysis of recent environmental interest

Progress in some fields has been shown to occur through a sequence of high-activity periods that often exhibit logistic growth patterns. Previously, this was demonstrated for local environmental issues during the U.S. Progressive Era through an analysis of environmental (aerial and water-borne) diseases. Later (1970s and 1980s), logistic growth trends in interest (articles and legislation) in national environmental concerns was demonstrated. Recently, environmental attention has included global issues resulting in several international environmental treaties that attempt to address the concerns. Logistic analysis is applied to the recent trends of interest in international environmental issues. This interest is measured at many levels: popular magazine articles, popular books, research-oriented books, and international treaties. There are indications that the elevated level of international environmental interest might have passed the midpoint, in the 1990s, of a 5-decade period. This recent period is compared with previously identified periods concerning local and national environmental issues. Possible reasons for the trends include the recent increasing rate and scope of technological development and the related, perhaps delayed social response. Potential future trends might indicate the relative rate of technological development and social resolution of its impacts. A possible leading indicator is the business and governance response to new technologies, like nanotechnology, which might be responsibly developed to mitigate previous environmental issues without introducing new unintended environmental consequences.     

马克思“世界历史”理论与我国现代化建设

“世界历史”理论是马克思把握人类历史发展的重要尺度。邓小平同志在我国现代化建设中坚持与发展马克思“世界历史”理论,创立了建设有中国特色社会主义现代化的理论,实现了社会主义与现代化的历史融合,使社会主义获得了具有“世界历史”意义的生命力。     

The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history

This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, etc.) have been widely utilized in studying Chinese accounting systems, the accounting profession and the evolution of Chinese accounting techniques. However, the literature has not taken into account the traditional Chinese Feng Shui belief, which was broadly considered as the most important part of Chinese traditional culture. There is much evidence to show that Chinese accounting development was not only influenced by Confucianism, Taoism and Buddhism, but also by the prevalence of Feng Shui belief in ancient China over thousands of years. This paper first discusses the concepts of culture and describes Confucianism, Feng Shui and Buddhism in China, and then examines the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting. The influences discussed are those on bookkeeping methods, accounting information, accounting profession/accountants, regulating and standardizing accounting practice, government accounting and private-sector accounting respectively. This paper also identifies some areas for future research in Chinese accounting history and culture.     

试论个人破产与财务管理

本首先探讨了个人破产的历史渊源，然后论述我国当前实施自然人破产制度的必要性，再次提出完善和发展我国个人破产制度的具体对策，最后，探讨个人破产过程中的相关财务问题。     

西方工业国贸易保护的历史演进和发展趋势分析

本文分析了西方工业国家不同历史阶段贸易保护理论和政策的发展变化 ,归纳了贸易保护的规律性和发展趋势 ,提出了在经济全球化趋势下 ,贸易保护仍然是各国政策的支撑点 ,进一步分析了新贸易保护主义的特点和发展趋势以及对我国参与国际经济和贸易的重要启示。     

《南史》点校商榷(之二)

中华书局点校本<南史>纠正此前版本的许多错误,诚为迄今为止之最佳版本.然限于当时条件,在文字校勘、标点等方面仍存在疏误,有必要加以辨析.     

论《史记》教学中的人文素质教育

司马迁的《史记》蕴涵着丰富的人文素质内容，它大力弘扬的人文精神，如爱国主义、理想主义、坚定的信念、诚信的品质等等，对今天的大学生的人文素质的培养仍有重要的启示作用和教育意义。本文总结了《史记》教学中培养学生人文素质的几点经验。     

Applying mathematics to economics according to Cournot and Walras

This article examines the reasons that led Cournot to refuse Walras's request that he writes an article defending mathematical economics. From a reading of Cournot's works on philosophy and economics we show three reasons which explain the Cournot's refusal. First, Cournot does not attach the same importance to the theorems proposed by Walras. Second, these theorems enable Walras to defend an economic system that he considers to be truer than any other while Cournot believed that the economy could be subject to various forms of mathematical representations. Third, Cournot does not refer to the same conception of mathematics of Walras.     

THE RISE AND DECLINE OF ECONOMIC POLICY AS AN AUTONOMOUS DISCIPLINE: A CRITICAL SURVEY

After Adam Smith's statement of market virtues, the process of gestation of economic policy as a rational set of rules for public agenda has been rather slow. Until not so long ago, economic policy as a discipline was often confined to prescribing practical rules intended to explain technical procedures of government intervention. Economic policy– as a coherent and to some extent autonomous discipline–only emerged in the late 1950s in Scandinavia, the Netherlands and Italy, when solid foundations indicating not only microeconomic but also macroeconomic market failures and a theory about the conditions for policy effectiveness and design were consistently developed. This paper intends to explain the reasons for the emergence of the discipline, the circumstances that favoured its diffusion, the reasons for its apparent setback and some factors that could facilitate its diffusion in the next years