债权人积极作用与被动地位的悖论——论中国破产制度的根本缺陷及其改革

企业融资和治理理论认为,债权人对于股东和职工来说是具有积极作用的,具体体现在相机治理机制与破产程序和制度方面。但在我国的现实中,债权人却完全处于被动无权的地位。这种理论与现实的矛盾正是导致破产逃债现象十分严重的根本原因。因而,我国破产制度完善的关键在于发挥债权人的积极作用,尤其是像商业银行和金融资产管理公司等专业债权人。     

环境质量变化对游客福利的影响——基于旅行费用和条件行为联合数据

环境质量是影响游客旅游需求及福利的重要因素,但单一使用陈述性偏好法或揭示性偏好法仍存在诸多局限性。为探究环境质量改变对游客需求及福利变化的具体影响,结合旅行费用与条件行为数据,在明确现有环境质量状况下景区价值基础上,评估环境质量改善与恶化两种情景下,游客消费者剩余的变化。结果表明,环境质量改变直接影响旅行次数,从而增加或减少消费者剩余,但不会通过影响游客旅行费用间接改变消费者剩余,实际行为与条件行为数据偏好存在一致性;白洋淀景区当前消费者剩余为909.09元/次;环境质量改善使游客平均旅行次数增加1.45次/年,并使每位游客每年的消费者剩余增加1 318.18元;环境质量恶化使游客平均旅行次数降低1.41次/年,并使每位游客每年的消费者剩余减少1 281.81元。     

城乡一体化背景下耕地社会保障价值研究——以安徽省怀宁县为例

当下农村改革不断深化,农村经济社会面貌迅速变化,城乡一体化引领农村发展进入新阶段。为阐明当前农村地区耕地社会保障现状和发展趋势,本文采用条件价值评估法(CVM)在安徽省怀宁县进行了耕地社会保障价值研究。在条件价值评估法下,利用二项回归模型分析了影响受访者受偿意愿的相关因素,结果表明:受访者年龄、家庭年收入与受偿意愿呈负相关;家庭收入来源、农地流转期限、新农保养老金发放级别与受偿意愿呈正相关;同时测算出怀宁县耕地资源社会保障总价值为9.91亿元,占当地2014年国民生产总值的5.68%,单位面积耕地社会保障价值为1 141.67元/667m~2,占当地征地统一年产值的71.95%。通过与他人相关研究对比分析,结论认为目前耕地在中部地区农村社会保障体系中仍承担着基础性作用,但随着城乡一体化趋势的不断增强,耕地社会保障地位正在弱化,农村社会保障多元化发展趋势明显。     

新疆棉农对农业面源污染防治的态度和支付意愿研究

农业面源污染问题已经成为我国面临的最严重的环境污染问题之一,农户对农业面源污染防治的态度和支付意愿研究,对于政府制定相关政策措施意义重大。分别采用李克特五点量表、条件价值评估法、多元有序Logistic模型回归等方法对(1)棉农对农业面源污染防治的态度,(2)棉农对农业面源污染防治的支付意愿(WTP),(3)影响棉农支付意愿的社会经济因素进行研究。结果表明:新疆棉农对农业面源污染防治的态度非常积极,但是当与自身利益相冲突时,则趋向于以牺牲环境为代价;新疆每户棉农对农业面源污染防治的支付意愿是113.96元/年,49.64%的被调查者选择的支付区间是[12,60)元/年,累计百分比占70.65%;农户的教育水平和是否参加过农业专业合作组织是新疆农户农业面源污染防治支付意愿的主要影响因素。基于此,得出结论并提出相应的对策建议。     

Optimal Dynamic Taxation with Distinctive Forms of Social Status Attainment

We examine the role of both consumption‐ and wealth‐induced social comparisons in setting dynamic optimal income taxation. Under complete information, state‐invariant labor income taxes are used to remedy the externality caused by consumption‐induced social comparisons, while state‐contingent capital income taxes are used to remedy the externalities caused by both consumption‐ and wealth‐induced social comparisons. Under incomplete information, distinct types of agents are subject to an identical marginal capital income tax, which removes social comparisons. To solve the information problem, low‐productivity agents could be subject to a lower marginal labor tax than high‐productivity agents, which contradicts the traditional result in the Mirrlees–Stiglitz models.     

Willingness to accept compensation for land fallowing: results from a survey of village representatives in Northern China

Economic instruments have been increasingly adopted by governments around the world to address water scarcity problems because of their potential to achieve environmental outcomes in more cost‐effective ways. This is the first study to estimate the willingness to accept compensation for land fallowing in rural China. Using survey data collected from village representatives in Northern China (mainly village leaders, party secretaries and village accountants), our results suggest that in groundwater irrigated sample villages, at least 28 per cent of respondents have a compensation expectation lower than the standard level of 500 yuan/mu/year for one season of fallowing set by the Government. Water scarcity measures such as irrigation supply reliability and depth‐to‐groundwater within a village are found to have statistically significant effects on the likelihood of fallowing land in groundwater irrigated villages.     

Ambivalent statements in contingent valuation studies: inclusive response formats and giving respondents time to think

A recent concern in the valuation literature is the uncertainty respondents feel when posed with willingness-to-pay questions for environmental amenities in hypothetical market scenarios. Using a multiple-bounded discrete-choice format, the results indicate that respondents become less ambivalent when allowed considerable time to think about the valuation task before a response is elicited. In particular they tend to reduce the reported willingness to pay associated with low certainty of paying, hence resulting in more conservative welfare estimates. Implications for the application of environmental valuation techniques are discussed.     

带有两仓库需求时变的变质性物品的补货策略

在两仓库的情况下,讨论了需求率时变、变质率为常数的单一变质性物品在允许延期付款但不允许缺货且给予顾客一个信用期情况下的库存策略,证明了最优补货周期的存在性,并给出了求最优补货周期的算例。     

我国电子商务立法的几个前沿问题

电子商务对经济增长方式带来巨大变革的同时,也对传统社会关系下的诸多民商事、经济、行政以及刑事立法的调整提出了挑战。在新形势下,需要关注我国电子商务立法的前沿问题,及时作出立法指引。近些年,我国电子商务立法已经取得了初期成果,需要在此基础上,对我国电子商务交易基本环节的前沿立法空白作出补缺,关注电子商务个人信息保护、消费者权益保护、电子商务征税等发展中的空白问题,及时作出应对。