非上市中小企业融资约束问题研究——基于修正的FHP模型的分析

在FHP模型的基础上,结合我国非上市中小企业的特性,对FHP模型的变量进行修正,建立了适于我国非上市中小企业融资约束的识别与估计的分析框架。以产能利用率为控制变量,超额现金流为解释变量,对非上市中小企业融资约束进行度量,其实证结果是显著的。     

Bury pacioli in africa: a bookkeeper's reification of accountancy

The origins of accountancy are all too frequently equated with the antecedents of double-entry bookkeeping, notwithstanding warnings from both Pacioli and Littleton to the contrary. It is ironic that Pacioli—the formalizer of double-entry bookkeeping—is lionized today in the appellation, 'Father of Accounting'. Here, we argue that this promotion of Pacioli the Technocrat fails to acknowledge incipient social aspects of his work (and that found in more ancient texts). Further, we contend that such reconstructions of Paciolian and ancient works are not entirely innocent. Rather, they fit nicely with a Eurocentric and post-colonial ideology, which anoints with enthusiasm an Italian monk as accounting's premier contributor to modern civilization ( sic ). This view simultaneously construes other civilizations as underdeveloped, pre-modern, and even barbaric (with the corollary of providing a moral pretext for invading, occupying and 'saving' a subjugated people). It should come as no surprise that Western accounting scholars haven't searched too hard for alternative 'Fathers of Accounting' among colonized civilizations. This article, in contrast to the orthodox wisdom, seeks to redeem Littleton's notion of 'Accountancy' in a way that encompasses the diversity of counting, measuring, recording, reporting and accountability that functioned in different ancient and contemporary social formations. Such a view introduces an older and richer lineage for accountancy—as a field that is, and always has been, integral to social, political and cultural life. In short, we propose burying Pacioli the Bookkeeper, and redeeming Pacioli the Social Actor, by explicating the social, cultural and political content inchoate in his work, and that found in even more explicit pre-Paciolian ancient texts (particularly those from Africa, that reach back to the Dawn of Civilization).     

Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900

This paper considers the role of auditors and auditors' reports in the context of British personal capitalism in the late nineteenth century. Focusing on a case study derived from the records of high-class pottery manufacturer Mintons Ltd, it is demonstrated how auditors attempted to extend the role of the audit, and how that attempt was received in a family firm exhibiting a strong company culture. The paper provides insights into costing issues in the context of specialty production, the role and competencies of professional external auditors, and the priorities of personal capitalism, examining important debates in British business history from a novel angle.     

全面理解和不断深化认识市场经济

新中国70年、特别是改革开放40年来,中国经济持续高速增长,创造了举世瞩目的发展奇迹。现在来看,中国经济之所以实现跨越式发展,是与党领导下市场经济体制的逐步建立和对市场经济的认识深化密不可分。但是,一直以来我国对市场经济的认识深受西方经济理论和话语逻辑的影响,主要从资源配置角度论证市场经济的合理性及政府与市场的合理行为边界。由此造成西方对我国市场经济的指责,认为中国的市场经济不是真正市场经济,以及给我国市场经济贴上"国家资本主义标签"的种种"污名化"说辞。对此,为避免陷入西方话语陷阱,我国学术界应该结合新中国70年和改革开放40年伟大成功实践,不断深化对市场经济的认识。     

Overcoming the ethnocentric firm? – foreign fresh university graduate employment in Japan as a new international human resource development method

Abstract

This article analyses a new and, by international comparison, distinct recruitment trend – the systematic hiring of foreign fresh university graduates (FFGs) into Japanese multinational enterprises’ (MNEs) operations in Japan. Our explorative research, which is based on interviews with HR managers and FFGs, offers three major findings related to international HR development methods. Firstly, the inpatriate literature has identified the roles of foreign (subsidiary) staff as knowledge conduits and boundary-spanners between headquarters and subsidiaries. While such objectives do not drive Japan’s FFG hiring trend, we find similar challenges in terms of the absorptive capacities of headquarters. Secondly, following a Varieties-of-Capitalism perspective, we argue that FFG hiring is an institutional answer to the particularities of Japan’s employment system. Aiming at internationalizing headquarters from within, it contributes to resolving the internationalization conundrum of Japanese MNEs, but rather than overcoming the existing ethnocentric HR model it accommodates this orientation. Thirdly, we advance the general HR literature by proposing a new framework that addresses the viability of international personnel development methods in dependence of the workforce diversity and distinctiveness of employment practices in headquarters. We locate FFG hiring, inpatriation and self-initiated assignments within this framework.     

国际金融危机-资本主义末日抑或重塑

自大萧条以来本场国际金融危机是我们这年代经历的最大经济危机。这场危机导致大型金融机构倒闭,这些机构倒闭导致了世界经济系统的瘫塌。为了应对危机,很多国家注入数亿计的资金来刺激经济,而且通过控制私有公司来改造它们,我们实现了所谓"国有化"。政府提出的干预主义目的是通过社会主义方针政策调控处理危机。自2008年来工业化及新兴国家同意建立G20作为应对金融危机的主要策略。     

创造性资本主义与资本主义的创造性消亡

资本主义具有一种内生的创造性,同时又具有一种内生的非创造性,创造性和非创造性悖论根源于资本主义经济的内在矛盾。随着世界市场的不断成熟和全球资本主义经济矛盾的不断加深,资本主义需要寻求新的自我拯救之道。创造性资本主义试图同时利用人性中的利己主义与利他主义。创造性资本主义预示着资本主义终将创造性地消亡,它对未来中国社会主义市场经济体制改革具有重要的启发意义。     

改革:两种指导思想的斗争

改革充满着分歧和斗争,其焦点就是用什么理论作为改革的指导思想,改革应该朝什么方向开展。我国改革的实践表明,改革是在马克思主义与资产阶级自由化这两种指导思想的斗争中开展的,在为什么要改革、改革的对象是什么、怎样进行改革等问题上,都存在着严重的分歧和尖锐的斗争。我国改革成功的关键在于指导思想正确,即坚持用马克思主义来指导改革,坚持改革的社会主义方向。     

关于全球化问题的哲学思考

本运用马克思主义的基本观点，通过对全球化实质的分析，揭示了资本主义基本矛盾运动导致资本主义必然灭亡，社会主义必然胜利。并指出建设有中国特色社会主义应处理好的三个问题。