财政赤字规模应把握社会承受力限度

平衡财政赤字有举债和银行透支两个途径,二者可兼用。举债要视当期财政收入状况为前提,银行透支超越社会承受力一定限度将致发通胀。因此,必须关注财政赤字规模的社会承受力。从全国看,财政赤字规模---一定限量银行透支应以一定限量社会闲置货币资金的存在---社会承受力为依托。财政赤字宜用积极手段平衡。     

财政赤字与积极财政政策

财政赤字是宏观调控的手段，对其评价，关键是看宏观经济状况和社会总需求小于总供给，财政赤字就是好的；社会总需求大于总供给，就不能搞财政赤字。因此，对于积极财政政策淡出的时机及其进度，需要认真选择。     

盈余管理方向与企业投资效率

以2008—2010年沪深A股上市公司为研究样本,从盈余管理的不同方向考察盈余管理程度对企业投资效率的影响,研究发现：适度的正向盈余管理有助于缓和企业投资不足,但过度的正向盈余管理反而会恶化企业投资不足;负向盈余管理往往会伴随产生投资不足的问题。适度的正向盈余管理能够提振投资者信心,从而缓解企业的融资约束。监管部门应该能够容忍企业进行适度的盈余管理,而不是一味地强调所谓“真实的会计信息”。     

假设的现实性与易处理性之间的权衡——围绕《实证经济学方法论》争论的评析

弗里德曼《实证经济学方法论》的发表引发了一场关于经济学方法论的大争论,包括萨缪尔森、西蒙、纳格尔在内的众多知名学者都直接参与了该论战。时至今日,经济学界就经济学的主要目的已达成一致的共识,但是对经济学假设应该具备多大程度上的现实性还存在一定的争议。事实上经济学家经常面临着假设的现实性与易处理性的权衡,经济学理论的创新需要在假设的现实性与易处理性之间找到一个较好的突破点。     

周期性失业与宏观财政政策的就业效应

通过对失业进行分解,利用菲利普斯曲线间接地估算自然失业率,研究表明中国实际失业率的变动趋势与自然失业率的变动趋势基本一致,且两者之间具有明显的阶段性。采用格兰杰因果检验和协整回归模型对财政政策变量与就业变量进行的计量分析结果表明:就业增长的确引致了政府投资的增加,但政府投资对就业的影响率并不是很高即政府投资存在逆就业倾向;虽然中国政府投资支出与就业量增长具有相同的变动趋势,但政府支出拉动就业的成本要远高于民间投资拉动就业的成本。因此,必须同时着眼于周期性失业和自然失业此两种不同成因的失业,一方面适时调整财政政策宏观调控的目标,另一方面进一步培育和完善劳动力市场机制以降低经济活动成本,才能够有针对性地制定和实施治理失业的措施。     

我国居民收入差距与消费需求关系研究

主要研究了收入差距对消费需求的影响。通过建立数学模型,从理论上推导了收入差距的扩大对消费需求的制约作用。在此基础上结合我国城镇居民收入与支出的相关数据,将人群按收入水平划分为高、中、低三组,实证分析高收入人群与低收入人群的收入和消费关系,并提出了相应的政策建议。     

The "Invisible Hand"

The argument of the "Invisible Hand" is that the system of free enterprise benefits society in general even though it is not the aim of any particular economic agent to do that. This article proposes an analysis of why this is so. The key is that the morality of the market forbids only force and fraud; it does not require people to do good to others. Nevertheless, when all transactions are voluntary to both parties, that is exactly what we can expect to happen. This is both because the sum of the benefits of innumerable transactions, which are beneficial to both parties, is very great, but also and especially because of Positive Externalities. People use the particular products and services they get in market exchanges in ways that benefit others in ways not at all foreseen by the agents to those transactions at the time. These externalities range from the benefits of invention and ingenuity to the exercise of charity and philanthropy, all of which flourish in developed capitalist societies.     

Achieving relational outcomes in casual dining restaurants through consumer commitment

The purpose of the study is to identify how we can achieve positive word-of-mouth (WOM) and share of purchases through consumer commitment in casual dining restaurants. This study proposes the theory of organizational commitment and the framework of the relationship development process as the theoretical foundation to identify the antecedents of consumer commitment (i.e. identification, switching costs, and satisfaction), and tests the role of consumer commitment between its antecedents and relational outcomes (i.e. share of purchases and positive WOM). The results of the study support that commitment plays a partial mediating role in the relationship between its antecedents and share of purchases. In addition, commitment exerts a full mediating role on the effects of identification and switching costs on positive WOM intentions, while it plays a partial mediating role between satisfaction and positive WOM intentions. Managerial implications are discussed to maximize delivering relational outcomes based on consumer commitment and its antecedents.     

辽宁装备制造业竞争力实证研究与提升战略

文章根据波特的钻石模型及装备制造业竞争力的内涵,构建装备制造业的竞争力评价指标体系。运用2008—2009年经济数据,采用区位熵系数法、比较分析法对辽宁装备制造业竞争力进行实证研究,认为存在市场拓展能力和利润水平偏低、高端装备制造业发展滞后、核心企业不够强大、产业链短等问题。针对这些问题,辽宁装备制造业必须转变发展方式,提高企业国际竞争力,加快发展先进装备制造业,完善产业链,实施国际化和高端化发展战略。     

Servir les clients avec le sourire: Source d'épuisement ou de performance chez les employés de centres d'appels?

This study examines the relationships between emotional labour (surface acting, deep acting, and natural expression of positive emotions) and emotional exhaustion and service performance among 215 call centre employees. Of the hypotheses concerning the relation between the three emotional regulation strategies to emotional exhaustion and to service performance, only natural expression of positive emotion is significantly related to both consequences. Results also suggest that neuroticism moderates the link between deep acting and emotional exhaustion: employees with low levels of neuroticism seem more emotionally exhausted when they use deep acting. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.