"三农"问题的财政对策思考--治标更要治本

"三农"问题是我国转型时期社会、经济、人口、资源、环境等诸多问题的汇聚点,是关系我国改革、发展和稳定大局的重大问题.解决"三农"问题不能满足于一时的效果,而是要考察其更深层次的原因,达到治标与治本相结合.为此,本文提出发展城市经济以吸纳农村劳动力;加大农村教育投入,进行农村人力资源开发;以及进行农村制度创新,彻底改善农业和农村发展的外部条件等财政经济对策以求得"三农"问题的最彻底解决.     

信用制度变迁下的票据市场功能演进与中小企业融资模式选择

商业信用是信用制度的基础,票据则是在商业信用基础上所产生的最有代表性的信用工具。随着信用制度的发展变迁,票据发展出汇兑、支付、结算、融资等功能。在发达市场经济条件下,票据的核心功能最终演化为融资。中国票据市场服务于中国经济市场化转型的需要,在解决中小企业融资方面发挥了重要作用,但票据市场制度体系也需要与时俱进进行修复调整。票交所作为票据市场重要的制度创新,推动票据市场从区域分割、信息不透明、以纸质票据和线下操作为主的传统市场向全国统一、安全高效、电子化的现代市场转型。在我国经济从高速增长阶段转向高质量发展阶段,需要进一步加强票据市场基础设施建设和制度建设,深化票据市场为实体经济服务的功能,尤其是发挥好为中小企业融资的作用。     

Purchasing natural personal care products in the era of fake news? The moderation effect of brand trust

Natural personal care products are gaining popularity due to their benefits in terms of health and well-being. However, consumers are wary of these products and are guided by the fake news circulating about them. Since natural product consumption offers several personal and environmental benefits, it would be worthwhile to understand consumers’ tendency to let fake news influence their consumption decisions. Accordingly, the current study examined the association of fake news and purchasing behaviour towards natural personal care products, utilising Stimulus-Organism-Behaviour-Consequence (SOBC) as the theoretical framework. The study proposed openness to change as the stimulus, perceived benefits and perceived risks as organismic internal states, purchase intentions as the behaviour, and the propensity of believing and acting on fake news as the consequence, which is further associated with system trust. The model was tested by analysing data collected from 390 existing consumers, considering the moderation effect of brand trust and controlling the effect of age and gender. The findings confirmed that openness to change is associated with perceived benefits and risks. Furthermore, perceived benefits and system trust are associated with purchase intentions, which are, in turn, associated with the propensity of believing and acting on fake news. The study presents several novel contributions to theory and practice.     

金融衍生产品对上市公司风险管理影响实证研究

论文选取有色金属矿产行业以及能源交通运输行业229家上市公司作为样本，以上市公司是否使用衍生产品为解释变量，同时引用一系列控制变量，通过实证分析上市公司使用衍生产品是否会有效降低公司风险。实证过程涉及参数检验、非参数检验、相关性分析和回归分析，实证结果显示我国上市公司使用衍生产品会降低公司风险，这与西方主流的财务管理理论相一致而与我国学者以前的研究相反，由此推测我国上市公司运用衍生产品的能力逐渐娴熟。     

基于组织协同系统的创客组织发展稳定性实证分析

创客组织是实现组织协同创新的重要载体。创客位于组织协同系统的核心层，创客入驻创客组织的创新状态决定了协同创新发展状态；创客组织位于组织协同系统的中间层，起组织协调作用，其发展稳定性影响着整个系统；协同组织位于外部层，其参与程度决定了整个系统的组织协同和协同创新吸引能力。基于波动系数计量模型，对240家创客组织的12项评价指标进行分析，结果显示，以高校主导的创客组织衡量指标波动系数为标准，创客组织在整体上处于发展不稳定状态；分类别分析结果表明，高校和科研院所主导的创客组织发展稳定性明显优于企业和个人主导的创客组织。研究结果可以为完善创新政策、促进创客组织稳健发展提供参考。     

Development of a service continance model with IT service antecedents

This study make provides service marketers, particularly those delivering information technology (IT) related service, with insight to the factors that consumers use when evaluating IT services. We develop a service continuance model that includes the antecedents of the consumer׳s decision to continue using information technology (IT) related services in a B2C service environment. Using data from the smart phone service consumers, a covariance-based structural equation modeling analysis is used to test the research model. Results from our empirical study suggest that the association between service usefulness and service continuation intention is fully mediated by service satisfaction. Though both system-service quality and customer-service quality are positively associated with service satisfaction, consumers of IT related services attach greater importance to system-service quality than to custom service quality. Likewise, the indirect path to service continuation intention is stronger in system-service quality than in customer-service quality. Our findings have practical implication for growing market share in IT related services by recognizing the importance of system-service quality in technology service delivery.     

基于可持续增长率的杜邦分析体系的研究

在经济全球化大环境下，企业具有更加多样化的会计信息，也就更需要能全面反映企业业绩的财务分析体系。多年来传统杜邦分析法虽因能系统、全面、直观地反映企业财务状况，提高对财务报表的分析效率，提升经营管理能力而得到企业的广泛应用，但它本身存在着诸多缺陷。针对其局限性，本文引入可持续增长率来改进传统的杜邦分析体系以更加符合现代企业的要求。     

Income and Price Elasticities of Demand in South Africa: An Application of the Linear Expenditure System

This paper investigates the expenditure patterns of South African households using detailed cross‐sectional expenditure and price data that varies across region and time. Linear expenditure system parameter estimates are used to calculate income and price elasticities for a number of product categories at different points of the income distribution. We find substantial variation in the price and income elasticities of demand for items across the income distribution, with the bottom quartile being extremely sensitive to increases in the price of food and clothing items, and the top quartile being as sensitive as households in developed countries.     

构建高校预算绩效评价机制的思考

高校预算绩效评价机制,是高校预算绩效管理的重要制度安排。本文探讨构建高校预算绩效评价机制的思路:采取定性指标与定量指标相结合的方法,设计一套基本支出和项目支出绩效评价指标体系,建立以效果为导向、责任与激励相结合的高校预算绩效管理责任制度。     

Small system dynamics model for alleviating the general practitioners rural care gap in Ontario,Canada

The disproportionate concentration of healthcare professionals in urban areas is a concern in many countries, including Canada. A need to address this rural care gap has driven a large number of government led initiatives worldwide over the years. This paper presents a model that can be used as a tool to examine the efficacy of such policies on the workforce distribution in the long term. A small system dynamics model is employed to simulate the current and future distribution of general physicians at a jurisdictional level. The model represents the transition of general practitioners to provide insight into the dynamics of care provision over time. The movement, and competition, between rural and urban areas is modeled to enable detailed exploration of the ability for proposed measures to alleviate the care gap in the future. Among the tested policies are such commonly used initiatives as financial incentives to rural professionals, promotion of medical education in rural areas, expansion of rural education programs and the engagement of international medical graduates etc. We demonstrate how the model can be used as a tool to determine an efficient and well-chosen combination of policies which can help alleviate the rural care gap in the future, given that some policies are more effective than others alone but also combined with other initiatives. The presented small system dynamics model is tested on Canada's reality, but its simple nature lends itself to easy application to other countries that experience a similar problem.