不完全信息、反倾销威胁下的最优出口贸易政策——以审计政策为信息甄别工具

文章通过引入信息审计机制,考察了当出口国面临外国反倾销威胁且本国出口企业成本信息不完全时的最优出口贸易政策设计问题。发现:(1)当存在信息审计政策时,出口国企业谎报成本信息的动机减弱,信息审计政策有信息甄别效应;(2)出口国应该根据进口国国内要求保护压力的大小不同制定相应的出口贸易政策。当进口国国内要求保护压力较小时,出口国政府应该给予本国出口企业出口补贴,并且对成本较高的企业给予较高的补贴;当进口国国内要求保护压力较大时,出口国政府应该对本国出口企业征收出口关税,并且对成本较高的企业征收较高的关税。     

建言实现我国交通业又好又快之发展

交通业是国民经济的基础产业和先行行业,在贯彻落实党的十七大精神、全面推进我国社会主义小康社会建设的进程中,必须充分认识发展我国交通业的重要性,坚持以科学发展观为指导,全力推进我国交通业又好又快发展。     

Reasons To Be Ethical: Self-Interest and Ethical Business

This paper examines the self-interested reasons that businesses can have for ethical behaviour. It distinguishes between economic and non-economic reasons and, among the latter, notes those connected with the self-esteem of managers. It offers a detailed typology of prudential reasons for ethical behaviour, laying particular stress on those to do with avoiding punishment by society for wrongdoing and, more particularly still, stresses the role of campaigning pressure groups within that particular category of reasons. It goes on to suggest that because of their occupation of the moral high ground, campaigning groups are well placed to damage the self-esteem of managers and that this is why those groups seem able to exert an influence that goes beyond their somewhat limited capacity to inflict economic damage upon businesses. The paper concludes with the suggestion that we may be witnessing a virtuous spiral whereby rising public expectations of morality in business lead to ever increasing moral commitments by business that then cause those expectations to rise still further.     

强调事项段、审计意见变通和投资者市场反应

本文认为,我国投资者对非限制性强调事项和限制性强调事项的无保留审计意见的市场反应没有明显区别,但是对非限制性强调事项的无保留审计意见有显著的负反应。这说明我国投资者对比较清晰和易于理解的非限制性强调事项能作出判别,而对比较复杂的限制性强调事项缺乏辨别力,在不存在市场和投资者监督的压力下,必然会增加注册会计师利用限制性强调事项改变审计意见的动机,因此有必要通过政府监管手段来规范注册会计师出具带强调事项段的无保留审计意见的行为。在投资者信息识别能力较低的情况下,2003年和2006年审计报告准则对强调事项的内容加以限制是非常及时和必要的,通过对强调事项的严格限制可以约束注册会计师审计报告行为,抑制注册会计师利用强调事项段变通审计意见。     

论我国政府舆情管理机制的构建

舆情是民众对关乎切身利益或特定关心的中介事件的群体性评价、意愿、态度和要求等情绪的综合表现。随着网络社会和市民社会的渐趋形成和发展,舆情呈现多样化、复杂化和深层次性等特征。持续关注并系统研判社会舆情,建立健全舆情管理机制不仅是政治学和行政学研究的应有之义,也是加强和创新社会管理的紧迫课题。政府舆情管理机制涵括舆情输出、舆情输入和舆情调控等三大要件,即畅通舆情表达输出机制、健全舆情汇集分析机制、完善舆情调控干预机制。构建中国特色政府舆情管理机制对于掌握新时期下人民群众的多样诉求,把握公共决策的正确方向,推进社会主义民主政治,加强和创新社会管理,构建社会主义和谐社会有重要意义。     

试论房屋建筑结构设计

本文在分析时下常规建筑结构设计的同时,结合时代发展特色及时代需求提出了自己的见解。     

Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility

We exploit the staggered introduction of CPA Mobility provisions in the United States to study the effects of spatial licensing requirements on the labor market for accounting professionals. Specifically, we examine whether the removal of licensing‐induced geographic barriers affects CPA wages and employment levels, as well as the pricing and quality of professional services. We find that, subsequent to the adoption of CPA Mobility provisions, wages of accounting professionals decrease, whereas employment levels are unaffected. The documented wage effect stems from smaller CPA firms, is more pronounced for CPAs holding senior positions, and persists over time. We also find that service prices decline and that this effect is concentrated in local CPA firms. Moreover, we document that the increased wage and price pressure is not associated with deteriorating service quality. Collectively, our results suggest that the removal of occupational licensing barriers has sizable effects on labor supply and service prices. Our findings inform the current regulatory debate on occupational licensing.     

Why do auditors fail? What might work? What won’t?†

Auditing failures and scandals have become commonplace. In response, reformers (including the Kingman Review in the U.K. and a recent report of the U.K.’s Competition and Market Authority) have proposed a variety of remedies, including prophylactic bans on auditors providing consulting services to their clients in the belief that this will minimize the conflicts of interest that produce auditing failures. Although useful, such reforms are already in place to a considerable degree and may have reached the point of diminishing returns. Moreover, this strategy does not address the deeper problem that clients (or their managements) may not want aggressive auditing, but rather prefer a deferential and perfunctory audit. If so, auditors will realize that they are marketing a ‘commodity’ service and cannot successfully compete based on their quality of services. Rationally, they would respond to such a market by seeking to adopt a cost-minimization strategy, competing by reducing the cost of their services and not investing in new technology or higher-priced personnel.

What could change this pattern? Gatekeepers, including auditors, serve investors, but are hired by corporate management. To induce gatekeepers to better serve investors, one needs to reduce the ‘agency costs’ surrounding this relationship by making gatekeepers more accountable to investors. This might be accomplished through litigation (as happens to some degree in the U.S.), but the U.K. and Europe have rules that discourage collective litigation. Thus, a more feasible approach would be to give investors greater ability to select and remove the auditor. This paper proposes a two part strategy to this end: (1) public ‘grading’ of the auditor by the audit regulator in an easily comparable fashion (and with a mandatory grading curve), and (2) enabling a minority of the shareholders (hypothetically, 10%) to propose a replacement auditor for a shareholder vote. It further argues that both activist shareholders and diversified shareholders might support such a strategy and undertake it under different circumstances. Absent such a focus on agency costs, however, reformers are likely only re-arranging the deck chairs on the Titanic.     

成人高校学生档案管理存在的问题及对策研究

随着新时代知识更新步伐的日益加快,普通高校成人教育的发展也越来越受到国家和社会的重视,如何加强普通高校成人教育管理以提高普通高校成人教育的教学质量成为各方学者积极探讨的问题。本文谨从成人高校学生档案的特点出发,分析成人教育学生档案管理存在的问题,从加强领导、配备专职人员统一管理,健全制度、规范管理,强化师生档案意识,加强监督检查,保证档案的真实性和完整性,加强对学生档案材料的选择、甄别和保存工作,严格毕业生档案的移交工作和积极推进档案信息化建设等方面提出加强成人高校学生档案管理的几点对策和建议。