财务理论体系构架的评述

构建财务理论体系应遵循系统完整、逻辑一贯、兼容并包、科学实用、动态稳定等原则.理财环境是财务理论体系赖以推理论证的最本源的抽象范畴,是构建财务理论体系的逻辑起点.财务理论体系由起点理论、基础理论、目标理论、运行理论四个层次组成,它们相互联系,互为铺垫,循序推进财务理论研究向实践方向发展.     

The equilibrium set of two-player games with complementarities is a sublattice

Summary. I prove that the equilibrium set in a two-player game with complementarities, and totally ordered strategy spaces, is a sublattice of the joint strategy space. Received: May 31, 2001; revised version: October 4, 2002     

Provision Point Mechanisms and Field Validity Tests of Contingent Valuation

Past field validity tests of contingent valuation have relied on voluntary contribution mechanisms to elicit actual willingness to pay, and may overestimate hypothetical bias because of free riding in the actual contributions. This paper argues that provision point mechanisms are a preferred alternative for field validity tests of contingent valuation because they increase the proportion of demand revealed in cases in which public goods can be provided in a step function. The results of a contingent valuation validity study of participation in a green electricity pricing program that uses a provision point mechanism are reported, and hypothetical open-ended and dichotomous choice responses are compared to actual participation. Calibration of hypothetical responses is also explored.     

基于LINGO的最小一乘线性回归的参数估计

采用最小二乘法进行回归分析,容易受到奇异点的影响;最小一乘法虽能很好地克服这一缺陷,但又存在计算困难.利用LINGO软件能够快速、准确地估计出最小一乘线性回归的参数,从而使其成为一种有效的参数估计方法.     

A Note on Minimax Mixture of Distributions Free Procedure for Inventory Model with Variable Lead Time

In recent papers, Moon and Choi (1998) and Hariga and Ben-Daya (1999)considered a continuous review inventory model with a mixture of backordersand lost sales in which the lead time, the order quantity, and the reorder pointare decision variables was studied. Moreover, they also develop a minimaxdistribution free procedure for the problem. While the demands of differentcustomers are not identical in the lead time, then we can't only use a singledistribution (such as Moon & Choi (1998) and Hariga & Ben-Daya (1999))to describe the demand of the lead time. Hence, we correct and extend the modelof Moon and Choi (1998) and Hariga and Ben-Daya (1999) by considering thelead time demand with the mixture of distributions. In addition, we also applythe minimax mixture of distributions free approach to the model by simultaneouslyoptimizing the order quantity, the reorder point, and the lead time to devise a practical procedure which can be used without specific information on demand distribution.     

关于会计理论体系逻辑起点问题的研究

本文在回顾我国关于会计理论体系逻辑起点研究成果的基础上,分析了以会计假设、会计本质、会计环境、会计目标作为逻辑起点的缺陷及新的研究趋向--双起点论的不足,认为应将会计对象作为会计理论体系的逻辑起点。对于同样以会计对象作为逻辑起点的观点,由于各学者对会计对象内涵定义的不同,其构建的理论体系是存在偏差的。笔者认为以价值增值运动为会计对象是合理的选择,并以此作为逻辑起点构建了会计理论体系的粗略框架。     

Some properties of the length of the shortest half

This paper discusses some properties of the length of the shortest half proposed by Rousseeuw and Leroy (1988) as a robust scale estimator.     

经营杠杆与经营杠杆度的论述

本文运用杠杆原理,研究分析了经营中存在的经营杠杆及其杠杆度,推导出经营杠杆度的计算公式,阐明了经营杠杆在P-S图中的位置及其确定方法。得出以下几个结论:①经营杠杆是实际经营中客观存在的;②经营杠杆度DOL与安全边际系数MRS互为倒数关系,两者都对企业的经营状况起警示作用;③经营杠杆度DOL对销售收入S的函数为单调减函数;④企业应力求通过减小DOL来增加息税前利润EBIT。     

论中国特色社会主义经济学的核心范畴

确立中国特色社会主义经济学的逻辑起点，必须突出它的特殊性，而不能照搬以往的经济学。迄今，所有的经济学由于其任务和宗旨不同大体可分四种类型、四个逻辑起点。中国特色社会主义经济学根据它的任务和宗旨，需要在科学社会主义实践逻辑的基础上，进行科学抽象，分析其矛盾特殊性的三个表现及中国的个性，揭示以社会主义本质为核。范畴和逻辑起点的理论规定性，进而全面展开，创立新的架构。     

总量均衡区间与宏观调控应确立的若干新原则

现代市场经济条件下,供给方调整其生产规模所需的成本可称为调节成本。由于存在调节成本,传统分析中的“总量均衡中心点”两侧便分别存在着“低位临界点”与“高位临界点”,这两点界定了一个特殊的“总量均衡区间”。“总量均衡区间”的出现对宏观调控将产生诸多重要影响,使之面临一系列新问题、新挑战。为有效应对这种新情况,在宏观调控实践中有必要相应地确立“近似均衡原则”、“适度超前原则”、“临界点原则”、“供给方原则”。