经济发展的税收效应定量分析

采取面板数据模型分析了经济发展的税收效应,发现经济发展的不同层面对税收的影响不同,表明政府在进行税收改革时要充分考虑经济发展的反作用。结果显示,生活水平提高总体上会降低税率、流转税比重和其他税比重以及提高所得税比重,实际经济增长率增加会提高税率和其他税比重、降低流转税比重和所得税比重,城乡收入差距扩大会降低税率、所得税比重和其他税比重以及提高流转税比重。     

农地发展权流出、资本回流与区域经济增长*——基于重庆市的实证研究

[目的]以重庆市为研究区域,以农地发展权资本化的地票指标为研究对象,从理论和实证层面探讨农地发展权交易与资本要素的城乡互动关系及其对区域经济增长的影响,为进一步优化农地发展权交易政策、促进区域均衡发展提供相关建议。[方法]基于2008—2017年城乡统筹改革试验区重庆市地票指标交易的面板数据,运用要素禀赋理论和差分GMM模型从理论和实证层面分析农地发展权流出区土地与资本要素的互动关系及其对区域经济增长的影响。[结果]基于区域间资源禀赋的差异及要素相对价格的分化,在市场机制作用下,农地发展权指标将以配置效率优化为导向在不同区域间自由流动。[结论]短期内,由于资本约束,流出农地发展权的区域其经济增长会受到抑制;而当农地发展权指标资本化后,流出区获得了较为稀缺的货币资本,农地发展权流出将显著促进地方经济增长;同时,在研究时期内,由于农地发展权市场交易机制的构建,重庆市地方经济增长存在显著的收敛效应,区域间经济发展差距将会逐步缩小。     

价补分离政策下农户的玉米种植行为研究基于吉林省宏观与微观数据分析

[目的]通过对价补分离政策实施前后吉林省玉米种植相关数据的分析,初步了解政策对农户种植行为产生的影响,进而探索吉林省农户在价补分离政策实施的第3年其玉米种植行为所受的主要影响因素。[方法]文章以吉林省玉米种植农户为研究对象,基于宏观与微观数据,采用多元Logistic模型分析农户玉米种植行为与政策之间的关系。[结果]价补分离政策改变吉林省农户的玉米种植行为。因价补分离政策实施导致的玉米价格下跌造成单位面积收益降低时,农户会寻求其他单位面积收益更高的作物,进而调整种植行为。[结论]玉米生产者补贴的发放对农户玉米种植行为调整具有引导作用。玉米优势产区与非优势产区的农户对价补分离政策不同的种植行为响应验证价补分离政策在保障粮食安全的同时调减玉米非优势产区玉米种植的作用。同时政策在实施过程中存在农户理解不到位及滞后性问题,因此从完善价补分离政策并提高农户对政策的认知程度等方面提出建议以更好地实现在调整玉米种植结构的同时稳定农户收入的政策目标。     

基于SEM的农户绿色农业生产行为研究——来自新疆352个样本农户的证据

目的 农户作为生产经营的主体,农户的绿色生产行为决定着绿色农业的发展方向。此研究分析影响农户绿色农业生产意愿及行为的相关因素及路径。方法 文章基于新疆各地州的352份农户调研数据,运用结构方程模型实证分析各影响因素对农户绿色生产行为的影响程度以及各影响因素的形成机理。结果 （1）农户对绿色农业的认知、政策的引导、感知利益和绿色生产意愿与农户的绿色生产行为呈正比,感知成本则对农户绿色生产意愿和行为具有负向作用。（2）农户的绿色认知越清晰,绿色生产意愿越强烈,政府的政策补贴和推广力度越强,越能刺激农户进行绿色生产行为。（3）农户感知到花费的金钱、劳动和精力越多,则会削弱农户的绿色生产行为。结论 行为态度、主观规范、行为控制和感知利益对农户绿色生产行为均有正向作用,其中各项指标对农户绿色生产意愿和行为的影响程度各不相同,但相对而言,农户的行为态度和主观规范对绿色生产意愿的影响更为显著,感知利益对农户绿色农业生产行为影响更强。     

高校金融学课程设置刍议

目前,高校金融学专业的课程设置方面仍然存在着缺乏通识教育,课程设置与人才培养目标脱节,选修课开设情况不理想,实习课程效果差强人意等问题。合理的金融学课程设置是培养金融学应用型人才的基础性工程,高校应通过加强通识教育,合理安排理论课与实践课的比例,增设选修课门类等措施,改变现有金融学专业课程设置不合理的现象,构建完善的课程体系,建立适合时代发展需求的金融学人才培养模式。     

礼仪模特培训中五元智能理论应用与探索——以黑龙江大学国际商务社交礼仪课程为视角

礼仪模特代表着国家或一个城市的形象。“腹有诗书气自华”,礼仪模特能够有效地展现内在的个人修养、风度和个性魅力,体现着对社会的融入和认知程度、价值观、审美、教养、自重自尊等。它是艺术美学、伦理学的分支,同时也是表演学、戏剧理论、行为学、人类学、沟通心理学、演讲学、社会学等学科的交叉,是一门理论性与实践性较强的方法性学科。黑龙江大学在运用“学导式”教学法的基础上,提出的五元智能理论培养模式已经成为独具黑龙江大学学生特色的、适合哈尔滨礼仪模特课程特点、教学风格的、基于全球化语境下礼仪模特教学中的学导式教学模式,为实施“哈尔滨模特美丽时尚产业名城”奠定了坚实基础。     

ROBUST ASSET ALLOCATION WITH BENCHMARKED OBJECTIVES

In this paper, we introduce a new approach for finding robust portfolios when there is model uncertainty. It differs from the usual worst‐case approach in that a (dynamic) portfolio is evaluated not only by its performance when there is an adversarial opponent (“nature”), but also by its performance relative to a stochastic benchmark. The benchmark corresponds to the wealth of a fictitious benchmark investor who invests optimally given knowledge of the model chosen by nature, so in this regard, our objective has the flavor of min–max regret. This relative performance approach has several important properties: (i) optimal portfolios seek to perform well over the entire range of models and not just the worst case, and hence are less pessimistic than those obtained from the usual worst‐case approach; (ii) the dynamic problem reduces to a convex static optimization problem under reasonable choices of the benchmark portfolio for important classes of models including ambiguous jump‐diffusions; and (iii) this static problem is dual to a Bayesian version of a single period asset allocation problem where the prior on the unknown parameters (for the dual problem) correspond to the Lagrange multipliers in this duality relationship. This dual static problem can be interpreted as a less pessimistic alternative to the single period worst‐case Markowitz problem. More generally, this duality suggests that learning and robustness are closely related when benchmarked objectives are used.     

MCMC ESTIMATION OF LÉVY JUMP MODELS USING STOCK AND OPTION PRICES

We examine the performances of several popular Lévy jump models and some of the most sophisticated affine jump‐diffusion models in capturing the joint dynamics of stock and option prices. We develop efficient Markov chain Monte Carlo methods for estimating parameters and latent volatility/jump variables of the Lévy jump models using stock and option prices. We show that models with infinite‐activity Lévy jumps in returns significantly outperform affine jump‐diffusion models with compound Poisson jumps in returns and volatility in capturing both the physical and risk‐neutral dynamics of the S&P 500 index. We also find that the variance gamma model of Madan, Carr, and Chang with stochastic volatility has the best performance among all the models we consider.     

洞庭湖生态经济区社会-生态景观恢复力测度与影响机理

为提高区域恢复力状态、实现可持续发展,以洞庭湖生态经济区为研究对象,选用改进TOPSIS法,探究生态、社会、生产子系统及其综合恢复力的时空分布特征及其驱动机理。研究结果表明：2000—2010年,研究区恢复力状态基本呈现下降趋势,至2018年恢复力状态回归上升趋势;空间分布上,综合恢复力高值集中分布,低值分散分布;恢复力影响因子与恢复力状态之间为线性关系,应采取有效措施,促进区域可持续发展。     

Vertical Specialization and Trade Growth in Northeast Asia

As the global economy has become further integrated, the international production chain has become more sophisticated, with diversified stages of production located in different countries. Economic theorists have argued that the fragmentation of the global production chain is partly attributable to the high growth in international trade over the past several decades. In this study, we examine vertical specialization in China, Japan and Korea, and its contribution to these nations' trade. Using a multilevel model, it is illustrated that vertical specialization has encouraged increases in trade among all three countries. In particular, China's outcome is remarkable considering how recently it became a member of the WTO.