构建和谐社会视角下的户籍制度改革与城乡协调发展

城乡协调发展是建设社会主义和谐社会的重要内容,而当前城乡关系问题的焦点则在于当代的户籍管理制度.本文运用新制度主义的方法,剖析了该户籍制度的基本特征,进而指出了它在各时期对城乡关系的不同影响.目前它与市场化改革总方向是不相适应的,但仍有一定程度的合理性.改革目标是建立适应社会主义市场经济要求的现代户籍制度,改革的重难点则集中在公共品供求紧张、本地人和外来人矛盾尖锐的一些城市.     

对中国财政分权度的研究

以财政分权理论述评为基础,文章构建了支出法财政分权度衡量指标,计算并分析了中国总体和分省财政分权度.研究发现:中国总体财政分权度已接近或达到最优水平;东、西、中部财政分权度依次递减;财政分权地区差异较大,西部地区财政分权不均衡现象尤为严重;各地区财政分权度缓慢收敛.文章较客观完整地反映了我国财政分权状况,指明了我国未来财政分权化改革的方向在于局部分权程度的调整而非整体分权程度的扩大.     

开放催生“双城记”

在中国,省会城市无疑是各省的龙头,在方方面面遥遥领先省内其他城市。尤其是前些年,省会城市在省内处于绝对的“垄断”地位。然而,改革开放以后,情况就大不一样,有发展较快的城市敢与省会叫板,致使省会城市“一城独大”的地位在削弱。笔者认为这是好现象,城市问可以在互相挑剔、取长补短、比拼式发展中跳跃前行……。     

改革开放以来海外华商投资与厦门经济发展

对改革开放30年来海外华商在厦门的投资状况及其对厦门经济发展的贡献进行分析,探讨海外华商投资对厦门经济发展的贡献,并提出现阶段厦门开放政策深化的具体举措。     

Experiential Learning – A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education

Abstract

Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students’ learning experience, but there has been limited pedagogic research attention on its use in finance education within the UK. This paper, utilising an on-line survey, provides a snapshot of the current usage of finance-related simulations across the 97 UK universities offering finance programmes. The paper also reports the findings of a case study that offers insights into the effectiveness of introducing computerised simulation into a postgraduate finance course from both a student and tutor perspective. It highlights an enhancing learning experience for students through concrete experience and reflective observation, increasing their understanding of difficult and complex finance concepts.     

Agricultural extension system reform and agent time allocation in China

We conducted a nationally representative survey to measure the impact of China's institutional reforms in public agricultural extension on the time allocation of its one million agricultural extension agents. We found that Chinese agents spent much less time than their titles would suggest on providing agricultural extension services, and that agents whose base salaries were funded fully or partially by commercial activities spent substantially less time serving farmers. The institutional incentives associated with the source of funding have a much larger effect on agent time allocation than do the levels of funding. We conclude that the recent government policy to separate commercial activities from extension services is a step in the right direction and should be expanded. The results also suggest that, at least for agricultural extension, the goal of many national governments and international donors to develop locally financing institutions to sustain development projects may be misguided.     

论企业本质、公司治理与财务会计理论的契合:资本保全视角

基于企业本质从价值角度描述为财务资本、人力资本、组织资本与社会资本的一个不完全契约组合,公司治理就是保证这一契约组合有效执行的制度安排,而现代财务会计在理论与实践上更接近于公司治理.本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架.     

Do the English Legal Origin Countries have More Dispersed Share Ownership and More Developed Financial Systems?

The essence of the legal origin hypothesis is that a country with an English legal origin provides better investor and creditor protection and experiences greater financial development; financial institutions and stock markets flourish, the general public participate more in financing investment projects of companies and so shareholding is less concentrated. The present paper examines this hypothesis on the basis of a cross‐country study of 85 countries. We find no evidence of more dispersed share ownership in the English law countries than in other countries with different legal origins irrespective of whether we adjust for the existence of transitional economies and less developed countries in the sample. Using three indicators of development of banking and other credit institutions and four indicators of stock market developments, we also find no evidence of more developed financial systems in the English law countries. As expected, there is some evidence of lower financial development in the less developed countries and transitional countries. It is not the English law heritage but the security of persons and goods that appears to explain the cross‐country variations in financial development.     

新兴经济体与后金融危机时代IMF改革

全球金融危机爆发之后,国际货币基金组织不成功的援助措施使各国要求加快其改革进程.同时国际金融体系也在危机后重组,新兴经济体作为新兴力量在世界经济格局中崛起.新兴经济体成为一支独立的联合力量,并在IMF改革中提出自身的主张,要求获得更多话语权.新兴经济体由于其强大的经济实力和发展中国家的支持,促使发达国家依赖其进行IMF改革.同时,新兴经济体在参与IMF改革中也面临发达国家的压力,综合实力对比与金砖国家之间关系均影响着新兴经济体的合作.     

创新创业社团高质量运行的关键要素调查与实证研究

近年来,各高校纷纷开设创新创业必修课程,双创社团高质量运行成为关注热点。基于生态系统理论与学习、行动、塑造三位一体的创新创业理论框架,通过问卷调查,实证研究创新创业社团高质量运行的影响因素并对相应机制进行深入分析。结果发现：创新创业社团高质量运行受到吸纳成员广度、学生自治程度、内容丰富程度、突出专业特色、教学配合紧密度5个因素的影响与共同作用;相比于研究生与已毕业人员,本科生更愿参加双创社团并且将社团活动丰富程度作为首要考虑因素。