“万村千乡”推广悖论及其解决方案

在农村消费市场存在差异的条件下，全国范围的以行政补贴和市场推广相结合的“万村千乡”推广方式将面临“推广悖论”，即工程的普遍服务职能与企业追求利润的目标之间的冲突，进而可能会造成财政补贴资金的浪费。应在不同区域采用不同的推广策略：发达地区农村，应以企业自主经营为主；具有一定消费市场潜力但企业开拓成本还比较高的地区，应行政补贴和市场推广相结合；尚不具备经营条件的农村地区，应加强基础设施建设，并提高农民收入水平，待时机成熟后再逐步推进。     

深圳中心商务区的区位转移及其机制

20世纪80年代形成的罗湖商业区可以看作是深圳目前的中心商务区，正在建设中的深圳中心区（福田中心区）将会是未来深圳的中心商务区。在深圳城市经济重心西移等内外固定的作用下，深圳商务中心区西移趋势已经形成。本文主要就福田中心区的成长和深圳中心商务区由罗湖向福田转移的机制作了探讨。     

Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues*

Practitioners and regulators are concerned that when auditors perceive management's attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud‐risk assessments. In this study, we examine whether a fraud‐triangle decomposition of fraud‐risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors' sensitivity to opportunity and incentive cues when perceptions of management's attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud‐risk assessments are more sensitive to opportunity and incentive cues when making their overall assessments than auditors who simply make an overall fraud‐risk assessment. However, this increased sensitivity to opportunity and incentive cues appears to happen only when those cues suggest low fraud risk. When opportunity and incentive cues suggest high fraud risk, auditors are equally sensitive to those cues whether they use a decomposition or a holistic approach. We discuss and examine potential explanations for this finding.     

Spatial determinants of Japanese FDI in China

Research on foreign direct investment in China has spawned an increasingly large literature. Whilst regional cleavages with respect to the distribution of foreign direct investment (FDI) are acknowledged, empirical research on the spatial determinants of FDI in China has been limited. Furthermore, research on the spatial determinants of home country FDI in China has thus far been neglected due to difficulties in accessing the appropriate data. The objective of this paper is to examine the spatial determinants of Japanese direct investment in China by using an econometric model. To that purpose, a dataset is created from the Toyo Keizai directory on the overseas activities of Japanese companies. The results show that tertiary education, inland waterways, as well as coastal location are positive and significant determinants of Japanese investment in China.     

建国以来非公有制经济政策变迁分析

新中国建立以来,非公有制经济政策经历了曲折的发展过程.党的思想路线对非公有制经济政策的制订起着关键的作用,非公有制经济观以及国际环境是促进党的非公有制经济政策变迁的重要诱因.     

财政补贴改革刍论

财政补贴是国家宏观调控的杠杆之一,但是,目前补贴不规范,财政补贴数额大、项目繁杂,补贴效果‘异化’,加大了社会不公。为了强化财政补贴杠杆功能,提高财政补贴效益,必须按照建立公共财政的要求,本着满足公共需要原则、弹性补贴制度原则和补贴方式间接化原则,改变“一刀切”和补贴刚性的局面,确保采暖费收支合理化,取消肉食、副食品、粮食等价格补贴,改革国有企业的亏损补贴制度。     

我国增值税类型选择的经济学思考

增值税有生产型、消费型和收入型三种.1994年我国税制改革选择了生产型增值税,对抑制投资膨胀,保证财政收入起到积极作用.随着市场经济的深入发展,我国税制改革应取向于消费型增值税,因其能避免重复征税而有利于分工协作,刺激投资,保护基础产业的发展.     

人民银行员工激励机制设计的进化博弈分析

博弈理论是当代主流经济学发展最迅速和影响最大的分支学科之一。其中,进化博弈理论由于引入了“进化稳定策略”（ESS）的概念,有效解决了博弈双方有限理性的现实问题,在解释经济管理现象时更具说服力和生命力。本文结合人民银行实际,通过构建进化博弈理论的复制动态模型,试述人民银行员工激励路径的选择及机制设计的有关问题。     

面向对象程序设计教学改革与实践

指出了面向对象程序设计教学中存在的问题,针对问题提出了改革措施：采用案例式教学,加强实践教学管理,结合BB教学平台辅助教学。不断提高学生学习的自觉性和主动性,成为教学改革的重要研究内容。     

诚信建设与企业发展

本文认为,诚信建设对企业发展至关重要,无论是要维持正常的经营活动,还是要通过创立品牌做强做大,乃至于要走出国门,参加全球竞争,都离不开诚信。企业缺乏诚信,必然会失去社会的信任,进而导致自身利益的丧失;坚守诚信,必然能赢得社会的信任,并从中获得利益。文章强调,企业不能将诚信建设仅仅作为一种谋取自身利益的手段,单纯从赢得用户的信赖出发,从企业自身的利益出发,而应该培植真正的诚信品质,最根本的是要着眼于提高人的精神追求与道德素质。诚信建设一靠教育,二靠制度。