谈计量标准设备期间核查的实施

为了保持计量标准设备检定、校准状态的良好可信度，应该实施期间核查。对期间核查条款要求、实施对象与优越性以及如何实施及纠正措施作了介绍和讨论．重点介绍了应用统计核查的方法、验证测量设备的可靠性。     

转型期我国中小企业社会责任的驱动因素研究

经济和社会的可持续发展,离不开企业履行自身的社会责任,但大、中小型企业的驱动因素、动力机制与实现方式并非完全一致。文章在区分不同类型企业履行社会责任差异的基础上,分析我国中小企业履行社会责任的强驱动因素与弱驱动因素,目的是为提升我国中小企业社会责任水平提供决策参考与信息支持。     

中国企业股票期权行权期限问题研究

行权期限作为股票期权激励机制的基本要素之一,是影响股票期权激励机制发挥作用的关键。股票期权行权期限在中国实际应用中存在法律法规不规范,证券市场不健全,职业经理人市场不完善及公司治理结构、生命周期不成熟等问题。因此,应加大研究力度,提高调研人员素质,规范法律法规,完善公司治理结构,建立健全市场体系,以实现合理的股票期权行权期限确定机制。     

私人股权基金投资业绩研究

私人股权投资已经成为近几年资本市场上最具争议的投资明星,然而在本轮东亚地区尤其是中国的私人股权投资的热潮中,并非所有的私人股权基金都取得了满意的业绩。利用来自Private Equity Intelligence的基金业绩数据,对目前投资于中国及周边地区的私人股权基金的表现进行实证分析,研究影响私人股权基金业绩的主要因素,并对其中的因素之——投资期和退出期的划分情况进行确定。     

经济转型期我国区域分工演化分析

本文在探讨区域分工理论的基础上,分析了经济转型时期我国区域分工的特征与发展势态。作者指出,在全国产业结构趋同客观存在的同时,资源型区域产业虚髙度化明显,区域分工向不利于其长期战略的方向发展,进而提出了协调我国区域分工的几点设想。     

锦州市旅游业"十三·五"时期发展的问题与对策

锦州市旅游业在"十二五"时期快速发展,取得了辉煌的成就."十三五"时期在国际、国内特殊的经济形势下,锦州市旅游业面临着:(1)旅游业认识不足;(2)管理体制不顺;(3)缺乏旅游精品;(4)基础设施投入不足;(5)区域旅游合作不利;(6)旅游人才缺乏等问题.为了推动锦州市旅游业在"十三五"时期迈上更高的层次,应积极落实十个方面的对策:(1)加强组织领导;(2)增加投入资金;(3)重视人才建设;(4)完善基础设施;(5)科技兴旅;(6)政策鼓励旅游发展;(7)完善管理体制;(8)编制科学规划;(9)有效营销;(10)创新驱动.     

Export market re-entry: Time-out period and price/quality dynamisms

The relevance of nonlinear internationalisation regarding exporting activities and the performance post re-entry remains little understood. This study develops a two-stage model to explain the process of exporting firms’ exit and re-entry decisions regarding individual export markets. Specifically, it investigates the dynamic relationships between exit and re-entry stages by focusing on the time-out period. This study empirically tests the decision model by employing export data from the Chinese Customs for the period 2000-2009. The results indicate the importance of the exit stage in shaping re-entry decisions, price/quality ratio and export performance, where time-out period plays a significant role in varying these effects.     

明清云南旅游活动研究

运用现代旅游的官方界定标准,结合对明清时期云南旅游发展状况的史料进行了分类和梳理,发现明清时期云南的旅游是以实用性、功利性为主,但已出现休闲性旅游;当时的旅游者主体分布于社会阶层的两端,并对云南的社会文化产生了深远的影响。     

建设公共服务型政府的动因、内涵与实现机制

当前,我国正处于经济转轨和社会转型的新时期。分权体制下形成的增长型政府模式导致了以经济快速增长与公共服务供给不足为主要特征的发展失衡问题,迫切要求地方政府加快从经济增长型政府向公共服务型政府的转变。根据转型时期建设公共服务型政府的内涵,并契合中国政治经济制度特征设计了建设公共服务型政府的实现机制,旨在为相关研究提供参考。     

The Chinese experience: The impact of financial restatements on firm value and its implications on the investigatory practices of regulators

We examine the relationship between restatements of prior period financial results and firm value in China. This relationship is relevant to the millions of global investors who purchase Chinese equity securities because Chinese regulatory authorities must focus on the restatement events that, in their judgment, most warrant investigation. We recommend that they focus their attention on restatement announcements (and the firms that announce them) that possess the characteristics that most impact firm value.Prior studies of the American equity markets found evidence of a relationship between the nature of the restatement announcements and firm value, as well as evidence that core account adjustments and high-magnitude adjustments affect firm value more than noncore account adjustments and low-magnitude adjustments. However, based on a sample of Chinese listed firms that made corporate announcements that appeared in the Asian press between 2003 and 2011, we only find mixed evidence in the Chinese equity markets in support of the former relationship, and no evidence at all in support of the latter relationship.In other words, restatement announcements in China do not impact firm value to the same extent, and in the same manner, as restatement announcements in America. Chinese regulators must thus develop policies that are unique to the Chinese markets in order to effectively prioritize their oversight activities on firms that issue restatement announcements.What factors should be considered by Chinese regulators? We identify a collection of corporate governance variables, as well as a smaller collection of financial variables, that are significantly associated with decreases in firm value. We also develop a set of regression analyses that utilize these variables to explain a significant portion of the variability of firm value during the sample period. Interestingly, however, we find no evidence that the growth patterns of the firms are significantly associated with changes in firm value.Using this evidence, we recommend the development of a model of regulatory guidance that is customized for the unique characteristics of the Chinese equity markets. We believe that this model can help Chinese authorities focus their attention on specific restatement announcements that most impact firm value.