广西红水河流域生态经济环境特征及其区域开发

本文在分析广西红水河流域生态经济环境特征的基础上，指出了本流域区域开发中的有利条件与不利因素。并提出开发策略及开发的方向和重点。     

Economists, value judgments, and climate change: A view from feminist economics

A number of recent discussions about ethical issues in climate change, as engaged in by economists, have focused on the value of the parameter representing the rate of time preference within models of optimal growth. This essay examines many economists' antipathy to serious discussion of ethical matters, and suggests that the avoidance of questions of intergenerational equity is related to another set of value judgments concerning the quality and objectivity of economic practice. Using insights from feminist philosophy of science and research on high reliability organizations, this essay argues that a more ethically transparent, real-world-oriented, and flexible economic practice would lead to more reliable and useful knowledge.     

环境成本内部化及其对国际贸易的影响

当前,许多国家加强了对环境的管制,加快了环境成本内部化的进程。本文阐述了环境成本内部化的涵义,对其效应做了理论分析,并分别论述了其对国际贸易理论和实践两个方面的影响。     

Future business and the role of purchasing and supply management: Opportunities for ‘business-not-as-usual’ PSM research

The raison d'être for this article is simple: traditional ways of researching, theorizing, and practicing purchasing and supply management (PSM) are no longer sufficient to ‘meet the moment’. Scholars need to advance a “business-not-as-usual” footing approach to their work, if they are to make a meaningful contribution to addressing the current and future emergencies, as highlighted by recent extreme weather and the COVID-19 pandemic. Yet, what can this, or should this, mean for a field rooted in traditional business thinking? This article builds on the Journal of Purchasing and Supply Management's (JPSM) 25th Anniversary Special Issue editorial (2019); members of the JPSM's editorial team advance their unique perspectives on what “business-not-as-usual” means for PSM. Specifically, we advocate both thinking much more widely, in scope and ambition, than we currently do, and simultaneously building our ability to comprehend supply chains in a more nuanced and granular way. We explore whether the bias toward positivist work has omitted potentially interesting findings, and viewpoints. This leads to a call to re-think how we approach our work: should the key criteria always be to focus on theory development or testing? Should academics “think bigger”? Turning to specific research themes, illustrations of how our current thinking can be challenged or broadened by addressing the circular economy, and role of purchasing and innovation. Specifically, the focus on the PSM function as an intrapreneur within the larger organization, and the role of innovation and technology in PSM work. Taken together, we hope the ideas and arguments presented here will inform and inspire ambitious and novel approaches to PSM research with significant and enduring impact on the transformation of business.     

我国企业应用作业成本法面临的问题及对策

随着高科技在企业中的应用、市场竞争的加剧和顾客需求的多样化,作业成本法在我国企业应用的客观条件越来越成熟,对其展开的理论研究也必然有着广阔的空间和潜力。笔者从探讨应用作业成本法的实现途径与寻求解决作业成本法应用环境中存在问题的可行办法入手,以期对作业成本法在我国企业的应用有所帮助。     

基于网络环境的会计教学问题探究

随着互连网与通讯技术、计算机软硬件设备与科技的快速进步,信息技术将是会计教育与教学中的必要元素,信息技术与会计学科领域整合将是未来会计教育的主流。新的教育环境要求会计教育必须转变教育理念,改变传统的教学模式、更新教学内容、探究新的教学方法。本文就网络环境下的会计教育理念、教学模式、教学内容、教学方法等进行了研究。     

公务员学习能力培养

学习是一个社会进步的标志,公务员作为国家社会的管理者,其学习能力的高低直接影响着这个国家的发展速度。本文论述了公务员学习的重要性,并希望能够全民学习,共同发展社会。     

对外直接投资、母国营商环境与母国技术进步——基于门槛模型的检验

近年来,日趋复杂的国际环境影响企业的投资信心与决策。在学界,对外直接投资(OFDI)与技术进步的关联逐渐成为热点话题,随着各国不断优化营商环境,母国营商环境对二者的关联产生什么样的影响呢？鉴于鲜有文献探讨这一具有重要意义的话题,文章尝试将营商环境纳入基于企业利润最大化的理论模型,从母国营商环境视角阐释OFDI与母国技术进步的非线性关系;在此基础上,以2004—2020年115个经济体的面板数据为样本,运用Hansen门槛模型进行实证检验。研究表明:第一,在母国营商环境的影响下,OFDI与母国技术进步存在V型关系,即随着营商环境的改善,OFDI对技术进步具有先抑制后促进的影响。第二,OFDI对母国技术进步的非线性影响具有国家异质性。当营商环境超过一定临界值后,发达国家与新兴国家OFDI对技术进步均具有显著的正向影响,但发达国家的营商环境临界值更大,新兴国家的正向影响效应更强。第三,在解决内生性问题、替换指标和估计方法之后,实证结果依然稳健。最后进一步指出,在新发展格局下,我国在进行深层次改革、优化营商环境的同时,必须坚持扩大开放、提高对外直接投资质量,增强OFDI对我国技术进步的促进作用。     

新疆借用外国政府贷款探析

本文回顾了改革开放以来新疆利用外国政府贷款工作的情况,在分析现状及所面临新形势的基础上,对今后一个时期新疆利用外国政府贷款工作提出了一些政策建议,强调要努力扩大借用外国政府贷款的规模,全面提高利用外国政府贷款的质量和水平。     

能源-经济-环境复杂系统持续协调发展评价指标体系与方法研究——以山东省为例

详细分析影响能源、经济、环境的各种因素的基础上,从能源系统、经济系统与环境系统三个方面,构建了能源-经济-环境(3E)复杂系统持续协调发展评价指标体系,并将协调度发展水平划分为七个等级。建立了分层模糊动态的评价方法,并利用该方法对山东省的能源、经济与环境的协调发展进行了综合评价,分析了影响协调度发展的主要因素,及其应采取的主要措施。