社会主义核心价值体系的文化内涵分析

在社会体制与社会结构深刻变动、思想观念深刻变化的新形势下，在思想大活跃、观念大碰撞、文化大交融的时代背景下，建设社会主义核心价值体系，具有极强的现实针对性。准确地把握社会主义核心价值体系的科学内涵及其精神实质，是建设社会主义核心价值体系的前提。对于倡导和谐理念，培育和谐精神，打牢全党全国各族人民团结奋斗的思想道德基础，具有极为重要而又深远的理论意义和实践意义。社会主义核心价值体系可以从文化内涵方面展开发掘，具体包括政治文化、思想文化、精神文化和道德文化四个层面以及与和谐文化构建的关系方面，这是研究社会主义核心价值体系的一个新视角。     

Thoughts on the Reformation of the Enterprises＇ Financial Concept

Financial concept is the guiding ideology of all kinds of financial behaviors, and it is the foundation of enterprise financial culture. Now, Chinese enterprises have some low-efficiency, none - efficiency and even negative - efficiency financial behaviors. These block the enterprise from developing, and they are due to these none-rational financial concepts. To enhance firm＇s financial efficiency, and promote firm＇s sustainable development, we should set up scientific financial concepts. This paper discusses that scientific financial concepts should include： stakeholder benefits, trustworthy financial concept, green financial concept, risk management conceot and human -orientation, and so on.     

面向可持续发展的会计模式变迁

旅游饭店业和其他工业企业一样 ,也存在污染和资源浪费问题。本文主要指出了当今中国旅游饭店业的现状和面临的环境保护问题 ,阐述了实施绿色营销的必要性 ,探讨了实施绿色营销的思路和方法。     

我国现行环境政策调整与出口产品“环境竞争力”的提升

加入WTO后,我国要在该组织框架下接受贸易自由化与环境保护两股潮流的双重挑战,应对发达国家层出不穷的绿色贸易壁垒。如何合理调整国内现行的一些与WTO规则相矛盾的环境政策,提升出口产品的环境竞争力,促进我国经济与社会的可持续发展,将是我国加入WTO后急需解决的新问题。本文在对环境竞争力概念进行分析的基础上,界定了影响环境竞争力的主要因素。从国际、国内两个方面论述了当前我国环境政策所面临的挑战,及其调整方向。进而,提出今后提高我国出口产品环境竞争力的对策建议。     

文化变迁与教育价值观

文化变迁是历史发展的必然。我国文化现代变迁的主要特征为开放性、多元性。在重视人与人之间的关系、轻视人与自然之间关系的中国传统价值观的直接影响下,传统的中国教育价值观具有如下特点:重视教育的工具价值,轻视其内在价值;群体利益高于个人利益;重视教育的道德伦理价值,轻视其认知价值。当前,我们要注意科学价值观与人文价值观的有机结合,做好教育价值观的转型工作。     

A Semiparametric Method for Valuing Residential Locations: Application to Automated Valuation

This paper is motivated by automated valuation systems, which would benefit from an ability to estimate spatial variation in location value. It develops theory for the local regression model (LRM), a semiparametric approach to estimating a location value surface. There are two parts to the LRM: (1) an ordinary least square (OLS) model to hold constant for interior square footage, land area, bathrooms, and other structural characteristics; and (2) a non-parametric smoother (local polynomial regression, LPR) which calculates location value as a function of latitude and longitude. Several methods are used to consistently estimate both parts of the model. The LRM was fit to geocoded hedonic sales data for six towns in the suburbs of Boston, MA. The estimates yield substantial, significant and plausible spatial patterns in location values. Using the LRM as an exploratory tool, local peaks and valleys in location value identified by the model are close to points identified by the tax assessor, and they are shown to add to the explanatory power of an OLS model. Out-of-sample MSE shows that the LRM with a first-degree polynomial (local linear smoothing) is somewhat better than polynomials of degree zero or degree two. Future applications might use degree zero (the well-known NW estimator) because this is available in popular commercial software. The optimized LRM reduces MSE from the OLS model by between 5 percent and 11 percent while adding information on statistically significant variations in location value.     

Utilizing Printed Media to Understand Desired Leadership Attributes in the People's Republic of China

Using news media as a reliable source, we content analyzed stories on business leaders in two major official Chinese newspapers in three different time periods over the past 20 years. Results show that the reform has brought an increase in stories of business leaders, and in coverage of the desirable leadership attributes relating to Confucian virtues, communist ideologies, and modern management philophies. The results suggest that, by publicizing and adorning specific leaders in both government and business sectors in the official media, the government reinforces the traditional values that are consistent with communist ideologies, and at the same time, it also introduces Western management values to suit the current needs of the society. The results of our study echo the findings of empirical studies on Chinese values that used data collected using other methods. We therefore encourage future research to use the printed media as a potentially valuable source of data for tracking changes in social phenomena in a society over time.     

企业ESG 履责的绿色生产力效应研究——基于绿色技术创新视角

论文选取2011-2020 年沪深A 股上市公司为研究样本,基于绿色技术创新视角,实证研究了企业ESG 履责的绿色生产力效应。研究发现,ESG 履责显著促进了企业绿色技术创新水平;机制检验发现,企业ESG 履责主要通过缓解财务约束,提升企业声誉,以及提高企业信息披露质量,促进绿色技术创新水平的提升;进一步基于“宏观——中观——微观”的多维异质性检验显示,当企业所处环境规制压力较高、所在行业竞争压力较大、以及企业人力资源基础较好时,ESG 对绿色技术创新的促进效应更为凸显。论文研究对新形势下构建绿色生产力体系、助力实现新质生产力发展提供有益启示。     

碳市场建立对非控排企业绿色创新的影响研究

以尚未纳入碳交易体系的上市公司为样本,基于溢出效应框架分析碳市场建立对非控排企业环保决策的影响。研究发现,客户被纳入碳市场交易促进了非控排供应商企业的绿色创新。其作用机制在于,碳交易下的控排企业绿色创新具有基于生产网络的压力效应和动力效应,能够激发关联非控排企业的绿色创新意愿,并助推其绿色创新能力提升。这一溢出效应有助于实现非控排企业绿色创新增量提质,且该过程具有方向性,碳市场建立并不存在基于生产网络“自上而下”的治理效果外溢,相关影响在非控排企业客户集中度较高、绿色创新基础较好及环境不确定性较高时更加明显。此外,碳市场建立的绿色创新溢出效应对于推动非控排企业可持续发展具有积极作用。研究结论为高效发挥碳市场绿色治理效果、深化环保改革以促进经济高质量发展提供了管理启示。     

低碳经济背景下的中国绿色营销

低碳经济背景下,企业的外部环境变得更有利于绿色营销的实施。绿色营销管理中引入低碳指标,既可以让绿色营销在企业更具可操作性,也使得理论界对绿色营销理论研究中的某些分歧进一步缩小,从而有助于绿色营销理论的进一步发展和完善。