我国企业内部控制制度建设的若干思考

文章首先论述了企业内部控制制度的构成要素、目标,国外企业内部控制制度及其对我国的启示,然后重点论述了我国企业内部控制建设必须逾越的四大难点。     

国有独资企业的经营决断风险分析及控制

国有独资企业经营决断风险来自于决断者和决断机制两个方面。控制风险的思路是 :决断者要有全面的能力素质、非垄断性的多元选择路径和激励约束机制远期化、内部化 ,决断者构成要适度 ;决断机制既要体现集体智慧 ,又要体现出资人、决断机构负责人的权威     

A review of research on risk and safety modelling in civil aviation

Safety is considered as some of the most important operational characteristics of contemporary civil aviation. An extensive regulatory structure has been established to supplement the private airline, airport and air navigation systems, incentives to limit the risks of flying. This paper reviews the research on risk and safety modelling in civil aviation. In such a context, the basic concepts and definitions of risk, safety and their evaluation are described. The review focuses on four categories of models for safety assessment: causal for aircraft and air traffic control/management operations, collision risk, human factor error and third-party risk.     

Advertising targeting young children: an overview of 10 years of research (2006–2016)

A review of 138 published academic articles was conducted to provide an up-to-date and comprehensive overview of academic research of the past decade (2006–2016) on advertising directed to young children up to 12 years old. The research overview resulted in a conceptual framework comprising five research domains that were found to be most prominent. For each of these five domains, an overview, discussion and future research agenda is presented. We conclude that much of the research of the past decade included food advertising and its effects. Progress has been made in the domain of children's advertising processing, specifically with regard to advertising literacy. Despite the growing importance of embedded advertising, many of the new ad formats remain neglected (e.g. native and mobile advertising). Additionally, only a few studies investigated which executional factors (e.g. humour) are effective in advertisements to target children and social influences are also less often considered.     

陕西省乡村发展水平时空变化及其主导因素分析

[目的]不同区域的乡村因自然禀赋和社会环境存在差异,呈现出异构的变化脉络和发展态势。掌握其影响因素及时空变化情况,有益于探寻因地制宜的乡村发展对策。[方法]文章以农村居民可支配收入表征乡村发展水平,利用多元线性回归、地理探测器等模型解析影响县域乡村发展要素的主导因素,分析其时序变化和影响区域分布。[结果]（1）陕西省乡村发展水平具有显著的空间集聚特征,该特征随时间变化呈现先上升后下降的趋势;（2）各要素影响力排序结果存在一定差异,但靠前5个因素保持一致;（3）目前乡村发展尚未克服地形因素的阻碍,地区经济发展与人力资本的差异可能继续影响乡村的发展,县区交通基础设施建设逐渐成为乡村发展差异的主要矛盾;（4）不同地区所受的主导要素不同。[结论]加强县区自身经济发展、加大基础建设的投资,以及发挥乡村的能动作用并努力提升乡村劳动力质量水平,对乡村可持续发展尤其重要。陕西省各区域乡村发展限制条件有所差异,陕北地区应当注重人力资本的发展,加大教育投资或许是其发展之路;关中地区地区经济总体较好,应当发挥城市的带动作用,以城带乡、以工促农。陕南地区利用其生物与旅游资源的优势,发展特色农业促进乡村发展。     

基于XGBoost和LSTM模型的金融时间序列预测

随着人工智能快速发展,深度学习模型预测金融时间序列成为热点问题.数据及特征选取是决定模型效果的重要环节,用XGBoost模型进行特征优化并预测黄金价格涨跌趋势,再与LSTM模型比较预测效果.用XGBoost分析动量因子特征重要性并选取有效指标;形态因子做历史回测并选取胜率较高的K线指标,预测准确率提升1.5％.以相同因子为LSTM模型特征值预测准确率提升6.5％,达到80％.以欧元和浦发银行股价数据为样本均证实K线指标有效且LSTM模型预测效果优于XGBoost.     

美元周期性波动对我国跨境资本流动的非对称效应研究

有效应对和防范跨境资本流动冲击，维护外汇市场稳定是贯彻落实习总书记“打好防范化解重大风险攻坚战”的重要举措。目前，美元已进入强周期，我国正面临着由强势美元引发的货币贬值、资本外流等风险，当前背景下研究美元周期性波动特征、区制划分及其对跨境资本流动的影响具有重要的理论和现实意义。本文基于2006年10月至2018年6月的月度数据，运用理论模型和MSVAR模型分析美元周期性波动对我国跨境资本流动的非对称效应。研究表明，中美利差对跨境资本流动的影响存在非对称效应，当投资者不存在恐慌避险情绪时，利差的变化将不会引起大规模的跨国资本流动。美元指数对跨境资本流动的冲击效应具有一定的时滞性，美元升值将引发跨境资本流出，且冲击效应持续时间明显长于利差冲击。VIX指数和人民币汇率对跨境资本流动影响较弱，但呈现非对称性特征。加息和缩表后美元升值对资本外流的推动作用明显强于加息和缩表前，表明第三轮强周期下美元升值对我国跨境资本流动的影响更大。     

金融资产配置与违约风险:蓄水池效应,还是逐利效应？

本文以2007—2016年中国A股上市公司为研究对象,检验了企业金融资产配置对违约风险的影响。实证研究发现:金融资产持有量越多,企业的违约风险越低,金融资产配置的“蓄水池效应”显著;在货币政策宽松时期,金融资产配置导致的代理冲突显现,宽松的货币政策会抑制金融资产投资对违约风险的降低作用。政府规制也会有一定的公司治理作用,将产业政策纳入讨论发现:对于产业政策支持的行业来说,企业金融资产配置能够降低违约风险,但是宽松的货币政策会刺激管理层的短视投资行为,抑制政府规制的公司治理作用。进一步地,本文提出会计稳健性的提升是企业金融资产配置降低违约风险的重要路径。本文的研究结论丰富了企业金融资产配置动机和违约风险影响因素的讨论,能够为政府部门防范经济运行中的内在风险提供有益借鉴。     

Analysis of territorial compatibility for Seveso-type sites using different risk assessment methods and GIS technique

The increasing size of chemical plants and rapid growth in residential areas has led to many incompatible land-use scenarios in the last 100 years. In this context, the authors assume that assessment and planning have their significant role in preventing the juxtaposition of hazards and population, and that, in this field, there is a broad recognition of the need for legislative and policy consistency across the European Union. The paper presents a comparative case study in which the Romanian land-use planning (LUP) criteria and the risk-based quantitative approach for a chemical plant are applied. Accident scenarios involving chlorine and propylene arecomprehensively analyzed using consequence and risk modelling software and GIS technique for the territorial compatibility assessment. The objective of the paper is threefold. Firstly, it presents an overview about current risk analysis methods; secondly, the authors advance an understanding of risk assessment practices used in several countries for the prevention and control of major industrial accidents involving dangerous substances and, also, for LUP. Thirdly, a method targeting an improved risk assessment framework for LUP, encompassing Romania’s determinants is outlined. The results obtained using the two different approaches indicate significant differences regarding the possibly affected areas and territorial compatibility. Furthermore, based on the findings, the paper ends with a set of recommendations that can be transformed into the foundation for future enactments of new safety standards that cover risk assessment for LUP. Consequently, the present study aims to become a frame of reference for decision-makers towards more sustainable and updated risk assessment practices in the field of industrial activities.     

中国数字经济空间关联网络及其影响因素分析

基于2013年和2020年29个省的数据，用因子模型测算各省数字经济发展水平，在此基础上使用修正引力模型构建数字经济空间关联网络，并深入分析此网络特征。结果表明：中国数字经济发展水平存在差异，东部地区高于中西部地区；中国数字经济空间关联网络密度不断增大；北京、山东、江苏一直是网络的重要输出省份，近年来西部地区在网络中的作用越来越明显；地理位置相邻、贸易开放度和产业结构对网络的形成有显著影响。