The Marshallian macroeconomic model: A progress report

In this progress report, we first indicate the origins and early development of the Marshallian macroeconomic model (MMM) and briefly review some of our past empirical forecasting experiments with the model. Then we present recently developed one-sector, two-sector and n-sector models of an economy that can be employed to explain past experience, predict future outcomes and analyze policy problems. The results of simulation experiments with various versions of the model are provided to illustrate some of its dynamic properties that include “chaotic” features. Last, we present comments on planned future work with the model.     

试论二元经济形态下的会计模式

本文分析了在知识经济兴起的环境下我国现行会计模式存在的缺陷,并根据知识经济发展的历程以及我国目前工业经济与知识经济并存的现状,提出了一种能适应两种经济形态的兼容性会计模式,最后指出了目前实施该模式尚存在的制约因素。     

从功能出发进行对外汉语语法教学的研究与实践

该文系统地总结了作者进行对外汉语语法教学的实践经验——从功能出发进行对外汉语语法教学，具体从三个方面入手：一、语法教学和词汇教学相结合；二、句法结构和语义结构相结合；三、语法知识和语言环境相结合。     

如何在课堂上培养职业判断能力

会计教学的目的不仅在于训练学生毕业时即已成为一个专业人员,而且是在培养他们未来成为一个专业人员应有的素质。会计教学改革的首要任务,是如何着力提高会计专业学生职业判断能力的培养。会计职业要求不仅要具备良好的理论基础,还必须能够在实践中运用这些知识。会计职业判断就是在符合国家法律法规的前提下,如何在可持续的基础上为所有者价值最大化进行企业会计政策的选择与设计。     

Hedging,Financing and Investment Decisions: A Simultaneous Equations Framework

We empirically investigate the interactions among hedging, financing, and investment decisions. We argue that the way in which hedging affects a firm's financing and investing decisions differs for firms with different growth opportunities. We find that high growth firms increase their investment, but not leverage, by hedging. However, we also find that firms with few investment opportunities use derivatives to increase their leverage.     

中国商业银行市场结构分析——基于Panzar-Rosse模型

运用Panzar--Rosse模型这一国际上前沿的市场结构判定方法，分析中国商业银行的市场结构，发现其目前正处于垄断竞争状态，垄断性较强。在此基础上本文提出了降低市场准入门槛、改善市场竞争环境的政策措施。     

Accounting for Option–based Compensation: The Economic Cost Approach

The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date.     

中国工业化进程与劳动力就业关系研究综述

工业化进程的加速推进与劳动力就业在一定程度上是存在矛盾的,国内外众多专家学者对这一问题也做了相应研究。文章分别从加速工业化进程对劳动力就业的抑制、促进和新型工业化与劳动力就业三方面对现有文献进行了梳理,并进行了评述,为进一步研究提供了理论基础和研究空间。今后进一步研究的方向主要是工业化进程与劳动力就业相互影响的内部机理,以为合理工业化路径选择和有效的劳动力就业模式提供理论支持。     

"双主型"大学英语教学模式研究

双主教学模式是一种能有效发挥教师主导作用和学生主体作用的教学模式.采用这种教学模式,可以有效地发挥学生思维能力、培养其综合应用能力.在现代信息技术手段日益获得提高的今天,充分利用网络资源的辅助作用,建立双主型大学外语教学模式,是高校大学英语教学改革的一种尝试.     

企业持续成长模式探讨——“变异”与持续成长

本文讨论了企业的持续成长模式．在借鉴生物生存机理的基础上．提出了“前变异”与“后变异”的概念．认为“前变异”是企业获取突破性技术的基本模式．“前变异”具有随机性和无指向性的特点．企业中大量存在的非分工合作是产生“前变异”的基础。