中国绿色产业发展演进特征及数字普惠金融支持分析

为探究中国绿色产业发展现状、空间差异、分布动态演进及数字普惠金融支持效应,论文基于变异系数—层次分析法测度绿色产业发展水平,通过空间Moran’s I指数、Dagum基尼系数及Kernel密度估计分析其空间差异及分布动态,继而利用空间杜宾模型分析数字普惠金融对绿色产业发展的影响。结果表明,绿色产业发展水平正在快速提升,但存在明显空间差异及"俱乐部"发展特征,东、中、西部地区呈梯度递减演进趋势,且整体及东、西部地区具有明显多级分化现象;数字普惠金融能促进整体及东、中部地区绿色产业发展,对西部地区则有抑制作用。对此,应充分重视绿色产业发展的空间差异、分布特征及数字普惠金融异质性支撑作用,强化省份间的区域协调发展效应,实现绿色产业高质量发展。     

泛珠三角经济差异的时空演进和影响因素探析

泛珠三角是横跨东中西部,包含沿海发达地区和内地欠发达地区的经济合作区。探析泛珠区域内经济发展差异的时空演变格局,并利用空间计量方法对影响泛珠地区经济发展的因素进行实证研究。结果表明:泛珠三角地区以沿海城市群和内陆各省会城市为中心的中心-边缘结构分布显著;区域内空间自相关趋势在加强,空间集聚现象显著;从时间和空间维度上都表明内部经济差异在缩小,区域合作取得一定效果;人均GDP总体空间格局稳定,局域内发生演变,人均GDP增长速度的冷热点区域变化较为明显。空间计量表明,工业化对区域经济发展影响显著,城镇化是促进经济增长的重要途径,城镇劳动人口没能充分发挥作用,表现出城镇就业人口的规模不经济。     

Explorations - Introduction: Towards Lesbian,Gay, and Bisexual Perspectives in Economics: Why and How They May Make a Difference

The economics profession has only recently begun to include research on lesbians and gay men, but we argue that a lesbian economics has long existed, with documentation of anti-lesbian discrimination, discussion of its private and social costs, and practical work for change. This tradition, along with the newer traditions built upon work with gay men and bisexual people, provides a basis for feminists to expand work in economics on lesbian and gay issues. The articles in the symposium propose ideas for future research, for learning from other disciplines, and for creating a more welcoming academic climate.     

大陆游客赴台旅游影响的台湾居民感知差异分析

大陆居民赴台旅游对台湾各方面都产生一定的影响。利用因子分析、相关性分析等方法,研究台湾居民对开放大陆居民赴台旅游影响的感知,及感知在不同人口统计要素中的差异。结果表明,大陆游客赴台旅游的居民感知的五个维度在不同人口统计要素的人群中存在一定的差异。其中女性、41岁以上年龄段、高中职教育水平的人群是大陆游客赴台旅游影响感知的高敏感人群。而男性、40岁以下年龄段、硕士及以上人群是大陆游客赴台旅游影响感知的低敏感人群。     

The role of gender and its potential channels to affect self-employment in Taiwan

This research investigates the gender differences in the self-employment sector by employing a dynamic panel model with county- and city-level data from 1998 to 2016 in Taiwan. Our study is distinct from most others in this issue in that we explore not only the inter-gender difference, but also the intra-gender differences in self-employment. Following this framework, we first find that women are on average less likely to self-employ than men, and further find that older men, married men, men living in lower income regions and women living in higher income regions are more likely to become self-employed compared to their respective reference groups. We thus argue that gender influences self-employment not only directly but also through interactions with other demographic variables. Separate evaluation of different groups based on demographics should therefore result in better targeting of policies.     

通胀的成本因素、传导机制及其区域差异——基于中国省际面板数据的实证研究

以1996～2010年我国企业生产要素和劳动力成本的面板数据,对国内成本推动型通胀的影响因素从传导机制、地区差异等方面进行了较为深入的探索性研究。研究发现,1996～2010年间劳动力工资和国际大宗商品价格是推动中国通胀的两大重要成本因素。其中,国际大宗商品价格主要通过企业生产要素价格推高我国通胀,而国际油价则通过企业劳动力成本推动国内通胀;另外中、西部地区通胀来自劳动力成本的压力较为明显,但东部地区压力相对较小;同时中部地区通胀能够有效地避免国际大宗商品价格的冲击,而东、西部地区通胀却遭受较为严重的大宗商品价格冲击。     

Estimating the performance effects of business groups in emerging markets

Business groups—confederations of legally independent firms—are ubiquitous in emerging economies, yet very little is known about their effects on the performance of affiliated firms. We conceive of business groups as responses to market failures and high transaction costs. In doing so, we develop hypotheses about the effects of group affiliation on firm profitability: affiliation could either boost or depress firm profitability, and members of a group are likely to earn rates of return similar to other members of the same group. Using a unique data set compiled largely from local sources, we test for these effects in 14 emerging markets: Argentina, Brazil, Chile, India, Indonesia, Israel, Mexico, Peru, the Philippines, South Africa, South Korea, Taiwan, Thailand, and Turkey. We find evidence that business groups indeed affect the broad patterns of economic performance in 12 of the markets we examine. Group affiliation appears to have as profound an effect on profitability as does industry membership, yet strategy scholars have a much clearer grasp of industries than of groups. Moreover, membership in a group raises the profitability of the average group member in several of the markets we examine. This runs contrary to the wisdom, conventional in advanced economies, that unrelated diversification depresses profitability. Overall, our findings suggest that the roots of sustained differences in profitability may vary across institutional contexts; conclusions drawn in one context may well not apply to another. Copyright © 2001 John Wiley & Sons, Ltd.     

黑龙江省农业现代化评价

客观评价现代农业发展水平,是制定区域现代农业发展政策与推进“三农”工作的重要前提。该 文基于现代农业特征构建农业现代化评价指标体系,并依此评价黑龙江省农业现代水平的时空特征,主要 结论如下:黑龙江省现代农业于2010年由起步阶段进入了初步实现阶段;全省农业现代化水平的区域差异 明显,以省会哈尔滨为最高值区,整体呈现出由西南向东北的递减趋势;不同地区在现代农业发展中具有 不同的限制因素和主要矛盾;今后,应进一步针对全省及各区域现代农业发展的“瓶颈”环节制定区域农 业发展政策,促进全省现代农业协调、快速和可持续发展。     

产权性质、会计-税收差异与审计收费——来自中国A股上市公司的经验证据

］通过考察注册会计师对审计服务定价时是否考虑会计利润与应纳税所得额之间差异（以下简称“会计-税收差异”）所包含的财务信息,研究发现会计-税收差异与审计收费显著正相关。进一步区分产权性质后发现,对于国有控股上市公司来说,会计-税收差异与审计收费正相关,但这种相关性并不显著;而对于民营上市公司来说,会计-税收差异与审计收费显著正相关。研究结果表明,会计-税收差异会影响注册会计师对审计风险的判断,进而通过增加审计程序来降低审计风险,提高审计收费。且在审计定价时,对于不同产权性质的公司,注册会计师差别对待了会计-税收差异中所包含的信息。     

中美日环境会计信息披露差异研究

由于建立环境会计制度的时间不同、环境会计发育程度不同以及各国相关法律规定的不同，各国企业对环境会计信息的披露情况存在较大差异。笔者通过对中美日三国环境会计信息的披露形式和内容进行比较，认为应从加大宣传力度，进一步完善立法、加强执法、尽快制定环境会计准则和信息披露制度，提高企业管理者、会计人员的环保素质等方面入手。逐步完善我国的环境会计制度。