国有股权能促进民营企业“脱虚向实”吗？

基于“反向混改”的资源效应与治理效应,以2008—2019年我国沪深A股民营上市公司为样本,分析并实证检验了国有股权对民营企业“脱虚向实”的影响及其机制,形成以下结论：国有股权能促进民营企业“脱虚向实”;机制检验表明,治理效应即降低第二类代理成本与提高分析师关注度是国有股权促进民营企业“脱虚向实”的路径,而非资源效应,表明国有股权主要通过弱化参股企业逐利动机实现“脱虚向实”;异质性分析表明,在内部控制质量低及市场化程度高的样本中,国有股权的积极作用更显著。研究结论对引导民营企业利用国有资本发展实体经济具有借鉴意义。     

林权改革的评价与思考

对林权改革进行了国际透视,比较了农业改革与林业改革的不同;分析了集体林权改革滞后的原因,对改革进行了总体评价。主要观点:全球林业经营普遍存在效率改进空间,而效率损失普遍与产权安排不当有关;林权改革的含义是还权与赋权,而不是对林权实行彻底的私有化;森林经营主体可以有农户本位和社区本位,经营形式选择权在民众。集体林区的林权改革调动了农民培育森林的积极性,改善了林业治理结构,但林业改革还没有完成。完善林业政策应考虑的问题:简化农村的林木采伐管理程序;构建便利的林业产权交易制度;引导农村社区逐步达到林业生产经营的最小经营规模;通过合作和市场交易促进林地经营权流转,优化资源配置;确保权利与责任的对称性。     

Shareholder‐ Versus Stakeholder‐Focused Japanese Companies: Firm Characteristics and Accounting Valuation*

Recent research has found that the value‐relevance of accounting variables depends not only on whether a country's accounting rules are code‐law oriented or common‐law oriented, but also on the reporting incentives created by the legal and business environment in which a firm operates. Therefore, for example, the earnings of firms in some countries with common‐law oriented rules but with code‐law incentives have more code‐law‐type characteristics. We further this research by examining whether this is true for firms facing the same accounting regime and institutional environment but different stakeholder‐related incentives. We find significant stakeholder‐related incentives across 23 Japanese firms listed in the United States and 23 Japanese firms not listed in the United States that are matched by industry and size. Although these firms face the same institutional environment and the same accounting regime, consistent with the differences in stakeholder‐related incentives, the earnings and book values of the firms listed in the more shareholder‐oriented U.S. markets have significantly more explanatory power for market value than those for firms not cross‐listed in the United States. These findings are unaffected by whether the reports are based on consolidated or parent‐only accounting or whether they are based on U.S. or Japanese GAAP, emphasizing the potential influence of reporting incentives at all levels on the effect of standardization, conversion, or harmonization of accounting methods globally.     

以深化供给侧结构性改革为契机扎实推进水利经济研究工作

分析了深化供给侧结构性改革背景下,推动质量变革、效率变革、动力变革对水利发展的新要求;从切实做好水利与国民经济的关系研究、积极开展水资源水生态的经济问题研究、着力加强水利行业政府和市场的关系研究等方面,探讨了新形势下水利经济研究的重点领域;明确提出加快推进水利经济研究特色智库建设,应整合优势资源、搭建宏观引领研究平台,坚持水利经济主线、积极培育特色品牌,以需求为导向、全面提升服务质量,深化学会改革、持续推进能力建设。     

浅谈电力安全风险工作的重点

随着电力市场的不断改革,人们已越来越重视电力安全的风险防范意识。现阶段,电力安全风险工作已引起国家和社会的高度重视,并采取相应的措施不断提高电力安全的风险系数。本文主要针对当前电网安全的风险调度、安全风险管理体系等几个方面进行相关的概述。     

焦点和“没”字句的句法分析

焦点表示句子中强调的信息,它是语言学中引起广泛关注的课题之一,焦点结构和句法结构一样,是对句子结构的描写,表现了句子的信息分配形式。否定属于对焦点敏感的结构,是一个受焦点影响的现象。在汉语否定结构“没”字句中,“没”作为焦点敏感算子,其语义指向范围是全句。在句法层面,焦点短语作为整体移位,遵守孤岛限制。     

Clearer Polarization in Textile Industry

Lang Xianping, a Chinese economist, once said that in China the ,economy is polarized. That is to say. some industries are excessively hot, while others are excessively cold. The situation of textile industry becomes clear： it is not simply excessively hot or cold. This misunderstanding is resulted from people＇s focus on just parts of the whole industry. For example： last year,     

山区绿色发展研究热点与前沿探讨——基于CiteSpace可视化分析

作为中国的生态屏障,山区的绿色发展是中国可持续发展以及生态文明建设的重要保障。通过对我国山区绿色发展的现状及存在的问题进行归纳总结,阐明绿色对于山区区域经济发展的重要性。结合CiteSpace可视化分析,从文献数据库检索相关文献,提取关键词,并对其进行热点分析,聚类分析和时序分析,探索出山区绿色发展的研究热点与前沿。结合山区绿色发展的实际背景,根据可视化分析结果,提出坚持绿色发展理念,强化绿色产业发展,明确绿色发展思路,加强欠发达山区研究,加大基建资金投入等措施,为中国山区经济和社会发展带来新篇章。