民营经济 名正言顺——与黄范章先生《为“民营经济”正名》文商榷

"民营"概念是否回避生产资料所有制?"民营经济"、"民营企业"概念是否科学合理?一些腐败分子打着"民营企业"幌子盗窃国有资产是不是"民营"之罪?面对外国辞典上尚无"民营"概念,中国人可不可以创造适合中国国情的用语?使用"民营经济"是不是"自欺而不欺人"、"是玩弄文字游戏"?是"蓄意模模糊产权"?是"混水摸鱼"?是"官商勾结、贪污之风盛行"的罪孽?等等。黄范章先生捡起十年前他人之牙秽,竟然违反学术原则,不惜动用"帽子"和"棍子",对民营经济概念罗织罪状,一味进行贬低和攻击,实在令人难以理解。其实,只要正视中国特色社会主义丰富的经济实践就会发现,"民营",既包含所有制关系,也包含经营层次的经济关系,是一个多层次的复合概念,有着其他经济概念所不可取代的客观合理性。据此,笔者从理论和实践上对《正名》文的观点作出剖析,并指出黄先生的片面性源于其思维方式上的形而上学和对"民营"概念历史知识的缺乏。     

非常规性工作对员工创造性的影响:一个被调节的中介模型

以工作特性理论为基础,运用多元回归模型探索非常规性工作对个体创造性的影响机制,检验自我效能感的中介作用及授权型领导的调节作用。运用Mplus7.0、SPSS19.0及PROCESS软件对258份员工及主管的有效问卷进行数据分析,结果显示,非常规性工作与员工创造性显著正相关;自我效能感在非常规性工作对员工创造性的影响过程中起完全中介作用,授权型领导在非常规性工作对自我效能感的影响过程中起调节作用。进一步地,授权型领导显著正向调节自我效能感在非常规性工作与创造性之间的中介作用,即在高授权型领导情境下,上述中介作用增强,反之减弱。     

Nonfarm diversification,poverty, economic mobility,and income inequality: a case study in village India

This article assembles data at the all‐India level and for the village of Palanpur, Uttar Pradesh, to document the growing importance, and influence, of the nonfarm sector in the rural economy between the early 1980s and late 2000s. The suggestion from the combined National Sample Survey and Palanpur data is of a slow process of nonfarm diversification, whose distributional incidence, on the margin, is increasingly pro‐poor. The village‐level analysis documents that the nonfarm sector is not only increasing incomes and reducing poverty, but appears as well to be breaking down long‐standing barriers to mobility among the poorest segments of rural society. Efforts by the government of India to accelerate the process of diversification could thus yield significant returns in terms of declining poverty and increased income mobility. The evidence from Palanpur also shows, however, that at the village‐level a significant increase in income inequality has accompanied diversification away from the farm. A growing literature argues that such a rise in inequality could affect the fabric of village society, the way in which village institutions function and evolve, and the scope for collective action at the village level. Failure to keep such inequalities in check could thus undermine the pro‐poor impacts from the process of structural transformation currently underway in rural India.     

非CEO高管独立性的治理效应——基于审计定价的证据

从高管团队内部治理角度出发,当非CEO高管相对于CEO具有较强的独立性时,可以对CEO的不当行为发挥“自下而上”的制约与平衡作用。基于会计信息外部监督者的视角,通过考察会计师事务所对客户非CEO高管独立性的反应,来揭示企业非CEO高管独立性的治理效应。研究发现：非CEO高管独立性越高,则会计师事务所的审计定价越低。机制检验表明,上述结果主要因企业财务报表错报风险和经营风险下降导致。此外,当非CEO高管约束能力更强时,非CEO高管独立性能够更加有效地发挥治理效应,进而降低事务所的审计定价;且这一关系在董事会监督效率较低、事务所类型为“非十大”的企业当中尤为明显。进一步研究表明,非CEO高管独立性提高了企业收到标准无保留意见的概率;而且即使审计定价降低,审计质量也并未下降。研究结论为明晰非CEO高管独立性的治理机制提供了重要依据,对于上市公司优化管理层结构以及事务所进行审计决策具有一定的借鉴意义。     

It's all the miners' fault: On the nonlinearity in U.S. unemployment rates

The U.S. unemployment rate is generally regarded as nonlinear. In this study, we show that if there had been no miners' general strike in October of 1949, and if the aggregate unemployment rate had been 0.3% lower during that month, the 1948–2002 U.S. unemployment rate would have been linear. Hence, just a single alteration of past events would have resulted in significantly different findings regarding the linearity in the U.S. unemployment rate. This finding illustrates a need for linearity tests to be developed that are robust against the effects of outliers.     

我国环境刑罚轻缓化探析

毋庸置疑,在整个国际社会对环境犯罪处以轻缓刑罚的背景下,我国亦应该对环境刑罚采用轻缓化的原则。诚然,我国的环境刑罚制度与其他国家相比还有许多亟待完善的地方,但这并不妨碍我们在借鉴其他国家先进的立法经验的基础上构建适合我国具体国情的环境刑罚制度。在环境刑罚中要突出自由刑的适用,扩大并完善财产刑的适用,明确财产刑中过于模糊的规定,逐步改善环境犯罪的刑事处罚措施过于单一的缺点和功能上的不足,同时提高对辅助刑罚措施的关注。在环境犯罪方面,在适用传统刑罚措施惩治的基础上配合适用辅助刑罚措施,使我国环境刑罚轻缓化实践不至于成为一纸空谈。     

Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis

Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent assurance that financial statements are prepared following generally accepted accounting principles. The credibility of such assurance depends on the independence, both in fact and in appearance, of the auditor. Over the years, however, the independence of auditors has come under increased scrutiny because of their joint provision of both audit and non‐audit services. A sizable literature on the impact of non‐audit fees on financial reporting quality has developed. The evidence from this literature, however, remains inconclusive. This paper provides a meta‐analysis of the available literature by assessing (a) the net effect of non‐audit fees on financial reporting quality, and (b) whether there is homogeneity in the financial reporting quality proxies used in the extant literature. Findings suggest that the level of client‐specific non‐audit fees is associated with reduced financial reporting quality. However, the underlying studies used to conduct this meta‐analysis are not homogenous.     

环境扰动对创新活动中非知识协同行为和知识协同行为的影响

知识协同行为和非知识协同行为是知识管理领域新的研究主题,探讨其内在影响机理具有重要意义。通过数据调查,利用结构方程模型深入分析和探讨了环境扰动对知识协同行为和非知识协同行为的影响机理。实证研究表明：环境扰动正向影响非知识协同行为的产生,而环境扰动对知识协同行为的影响并不显著;良性非知识协同行为与企业创新绩效显著正相关,而恶性非知识协同行为对企业创新绩效有一定反向影响,知识协同行为对组织创新绩效有着显著正向影响;良性非知识协同行为对知识协同行为有较强的正向影响,而恶性非知识协同行为反向影响良性非知识协同行为的产生,这意味着恶性非知识协同行为可以通过良性非知识协同行为的中介效应对知识协同行为、创新绩效起反向作用。     

政府补助方式对新能源汽车企业绩效影响研究

以2010－2015年新能源汽车行业上市公司面板数据为样本,区分政府补助方式,实证分析政府研发补助和非研发补助对企业绩效的影响。研究表明：政府研发补助对企业创新绩效有显著正向影响;政府非研发补助对企业经营绩效有显著正相关作用,且随着企业经营绩效提升,政府非研发补助对企业研发投入起到间接正向作用;企业研发投入在政府补助与企业创新绩效中存在部分中介效应。根据企业成长性对样本进行分组,进一步发现政府研发补助对高成长性企业创新绩效具有显著促进作用,而对低成长性企业无显著影响;政府非研发补助对企业经营绩效均有显著正向影响,对高成长性企业的影响更突出。     

非关税措施量化公式评价

与直接可以用税率高低来度量其保护程度的关税不一样．非关税措施是一种隐蔽的难以直接度量其保护作用的贸易保护主义手段。本文评价了近年来国外普遍采用的非关税措施保护作用的量化方法,包括频度——类型测算法、价格对比测算法、支持率测算法的设计思路和运用状况．以便为不时发生的贸易争端和贸易谈判提供可以用来判断进口国非关税措施保护程度的分析工具。