广西北部湾经济区发展战略探析

分析了广西北部湾经济区的发展现状,创造性地提出其发展要因,最后,基于发展要因提出经济区发展战略,以供决策参考。     

人力资本与经济增长关系研究——教育投资对经济增长的贡献自上市公司的经验证据

知识经济时代经济增长所依靠的已不仅是货币资本,更重要的是人力资本,货币资本的获得和财富的积累都是由人力资本推动的。人力资本是现代经济增长与发展的源泉和动力,增加人力资本投资,提高人力资源质量,已成为促进经济发展的重要手段。从我国经济增长的影响因素看,人力资本作为生产要素对经济增长具有决定作用,人力资本投资对我国经济增长具有战略意义。本文对经济增长理论及人力资本理论进行了介绍,并运用实证分析方法探讨了教育投资对经济增长的贡献。     

Factor taxation and labor supply in a dynamic one-sector growth model

This paper studies a class of AK-type growth models with factor income taxes, public capital stock and labor–leisure trade offs. While a higher capital tax rate reduces economic growth in the short run, the long-term growth effect is ambiguous and remains ambiguous even if the level of tax rate is larger than the degree of government externality. A higher labor income tax rate has ambiguous growth effects both in the short and long runs. However, if the intertemporal elasticity of substitution for labor supply is sufficiently small, a higher labor tax rate always lowers economic growth in the long run, despite the existence of productive government taxation.     

基于循环经济的环境财务分析指标体系构建

目前我国的经济增长与自然环境之间的矛盾十分突出,需要大力发展循环经济,而建立环境财务分析指标体系,有助于推动企业循环经济的发展。本文介绍了循环经济的基本理论,简要回顾了国内外关于循环经济的理论研究成果。在此基础上,分析了循环经济对传统财务分析指标的影响,主要体现在主体多元化、目标多元化和指标多样化上。并根据3R原则设计了若干环境财务分析指标,指出了这些指标在沃尔评分法中的应用。     

How do economic policy uncertainty and geopolitical risk drive Bitcoin volatility?

We investigate how economic policy uncertainty (EPU) and geopolitical risks (GPR) impact Bitcoin volatility with respect to factors related to type and nationality of uncertainty, investigated period, relationship horizon and extreme conditions. Applying ARDL model and quantile regression for monthly data from August 2010 to September 2021, we reveal that June 2014 corresponds to a key date that marks a reversal in the investigated relationship. Furthermore, we show that the relationship between uncertainty and bitcoin volatility changes according to different factors. US uncertainty has short run effects on Bitcoin volatility, while China’s uncertainty has rather long run effects. Moreover, Bitcoin volatility responds in the same manner to US EPU and GPR, while, it responds differently to China's EPU and GPR. In extreme quantiles, we find that Bitcoin hedges against US EPU and GPR. Further, Bitcoin hedges against either individual or joint effects of US uncertainty, but not both.     

Does economic policy uncertainty drive the dynamic spillover among traditional currencies and cryptocurrencies? The role of the COVID-19 pandemic

The paper examines the dynamic spillover among traditional currencies and cryptocurrencies before and during the COVID-19 pandemic and investigates whether economic policy uncertainty (EPU) impacts this spillover. Based on the TVP-VAR approach, we find evidence of spillover effects among currencies, which increased widely during the pandemic. In addition, results suggest that almost all cryptocurrencies remain as “safe-haven” tools against market uncertainty during the COVID-19 period. Moreover, comparative analysis shows that the total connectedness for cryptocurrencies is lower than for traditional currencies during the crisis. Further analysis using quantile regression suggests that EPU exerts an impact on the total and the net spillovers with different degrees across currencies and this impact is affected by the health crisis. Our findings have important policy implications for policymakers, investors, and international traders.     

论经济新闻人才培养的路径创新

财经传媒热及大众媒体的“经济化”,使经济新闻及传媒人才走俏。财经院校依托经济管理的学科优势培养经济新闻人才,应寻求经济管理学科与新闻学之间的契合点,处理好一般新闻学课程与经济新闻类课程的衔接关系,并强化实践教学和就业方向,以突出经济新闻专业特色,力戒“泛化”、“软化”和“硬化”。     

东亚经济金融合作的进展与前景

区域经济金融合作的最高境界就是完全的经济一体化。这已成为当代世界一股不可阻挡的潮流。自1961年东盟成立以来，东亚区域经济金融合作的进程一直比较缓慢。1997年的亚洲金融危机使各国深刻认识到，只有加强合作，逐步实现经济的一体化，才能共同抵御风险。本文通过对东亚区域经济金融合作进展的描述．预测了东亚经济金融一体化的前景，展望了东亚经济金融一体化的新纪元．     

区域经济学主流化的新格局:迈向新综合的空间一般均衡理论

区域经济学的研究从1990年后，日趋活跃、争论纷呈，在某种意义上讲，发生了很大的转向。即由克鲁格曼发轫的新经济地理把该领域的某些问题带向经济学主流的一般均衡分析框架下来讨论，他们更加宏伟的蓝图是要实现具有新综合特征的空间一般均衡理论，为区域经济学的研究注入了新的活力。该文简述了这些新理论的基本模型、主要特征和模型的扩展及对经济体系空间特性研究的主要贡献，以及由之而引起的各方面的争论和共识。     

建立健全内部审计制度的思考

本文从建立健全企业内部控制制度入手，分析了内控与内审的关系；其次，从分析我国内审现状着手，陈述了内审现状不容乐观；最后，在具体如何强化方面，主要涉及内审的职能转变、结构模式的转变、人员素质的提高及多元化、与外部审计的结合，事后审计向事前事中审计的转变及向行业管理转变建立内审职业规范等措施。