评价指标体系在经济责任审计中的应用

将评价指标体系应用于经济责任审计可避免审计的随意性和不同审计人员审计的不一致性,本文以高等院校为主体从合法合规性、效益性、目标性等方面设计了经济责任评价指标体系。     

Growth at the EU periphery: the next enlargement

In 2004, 75 million people are scheduled to become EU citizens, making this the largest round of expansion of the Western European club to date. Of the 10 new entrants, 8 are former socialist economies, for which membership in the EU represents the coronation of an effort began with the fall of the Berlin wall in 1989. Based on their recent economic performance, the Central and Eastern European countries appear to be well on their way to successfully integrate in the Western European club, while the Baltic Republics still lag behind. The gap between the two groups emerges when we consider the adjustment of the production structure, the composition of trade and FDI flows, and income distribution. The evidence we review appears to support the role of institutional quality to facilitate integration in the world market and overall economic performance.     

国家综合配套改革区与制度的空间演化分析

建立国家综合配套改革试验区,不仅是为了促进滨海新区及天津市的发展,更重要的是推动环渤海地区,乃至整个北方地区的发展,形成新的区域发展模式。这就要求在理论上不仅要考虑到技术、制度的因素,也要考虑到空间的因素对国家综合配套改革试验区理论模型的影响。具体研究空间因素对国家综合配套改革试验区的影响有助于准确理解和把握国家综合配套改革试验区的空间作用,形成新的区域增长方式和区域发展模式,为在全国范围内贯彻科学发展观和构建和谐社会提供崭新的思路和视角。     

Cointegration, causality and export-led growth in Mexico, 1895–1992

Cointegration and Granger-causality tests show that real exports and real GDP in Mexico over 1895–1992 were cointegrated and there was a significant and positive Granger-causal relationship running from exports to economic growth.     

论国际经济法的形成发展与知识产权国际保护

国际经济法是国际公法的一个重要组成部分，它经过了三个阶段的形成与发展。特别是自上世纪70年代以来，国际知识产权组织成立，国际知识产权的法律地位日益突出，知识产权的法律保护也就成为各国关注的焦点。如何推动更公平、平等的国际经济新秩序和知识产权法律的完善与发展，是值得研究的新课题。     

论GIS在社会经济领域中的运用

地理信息系统是一种新兴的技术工具,它不仅被应用在现代测绘、军事国防、野外数据采集等自然科学方面,而且被广泛应用在社会经济领域中,在管理和决策中具有重要的作用.随着人类获取空间数据能力的不断提高和信息技术的发展,地理信息系统的应用将提升到一个新的深度和广度,它将在国民经济信息化中发挥重要的作用.本文介绍地理信息系统的基本概念及其在经济、管理、法律等领域中的应用实例,着重强调在社会经济领域中开展地理信息系统应用研究的意义.     

Environmental tax policy in a model of growth cycles

Summary. The purpose of this paper is to consider environmental taxation which would control emissions of firms in a model of growth cycles. In the model presented below, the economy may experience two phases of growth and environmental quality: “the no-innovation growth regime” and “the innovation-led growth regime”. Aggregate capital and environmental quality remain constant in the no-innovation growth regime, while they perpetually increase in the innovation-led growth regime. The paper shows that the tax plays a key role in determining whether the economy stably converges to one of the two regimes or fluctuates permanently between them. It also shows that there is a critical level of the tax and that the economy obtains higher growth rates of capital and environmental quality by raising (or reducing) the tax if the initial tax is below (or above) the critical level. Received: April 2, 2001; revised version: March 21, 2002 RID="*" ID="*" This research reported here was conducted within the research project “Project on Intergenerational Equity” at Institute of Economic Research, Hitotsubashi University. I am deeply grateful to an anonymous referee for his or her insightful comments, which greatly improved the paper. I also thank Hiroshi Honda, Yasuo Maeda, Yuji Nakayama, and participants in workshops at Hitotsubashi University, Kyoto University, Nagoya University, Osaka University, University of Tsukuba, Yokohama National University, and University of Tokyo for their valuable comments and suggestions. Any remaining errors are mine.     

企业经营业绩评价探析

企业业绩评价是经济体系中的核心问题,正确地进行企业经营业绩评价,无论对于企业的所有者还是经营者,都具有十分重要的意义。本文结合现代经济、技术发展的要求,提出了企业经营业绩评价的目的、主体和客体。同时,分析了当代企业经营业绩评价的主要方法,即经济增加值和平衡记分卡。最后指出在当前知识经济迅猛发展的环境下应以战略为切入点,以责任中心为基础来完善企业的业绩评价体系。     

上市公司过度融资行为及其治理研究

上市公司过度融资行为,严重损害了债权人和中小股东的利益,扰乱了证券市场的定价和运行秩序,阻碍了我国证券市场的健康发展。本文通过分析我国上市公司过度融资行为的负面影响和经济成因,提出相应的治理措施。