外在压力与内在激励：老龄化背景下地方政府的财政选择

在人口老龄化背景下,地方政府的财政支出选择存在外在压力和内在激励。在理论分析人口老龄化影响地方财政支出偏好的作用机制基础上,采用中国省级财政数据检验老龄化背景下地方财政选择偏好。研究结果表明：地方政府财政支出是提高社会福利支出的外在压力和增强地方财政可持续性的内在激励的多路径效应结果,这种影响效应具有财政自给率和老龄化程度的非对称性。为了实现地方财政可持续性和有效应对老龄化社会的公众诉求压力,有必要尽快完善地方政府考核体系,完善地方公共支出的需求表达机制,改善当前财政支出责任地方化的状态。     

Driving organizational citizenship behaviors and salesperson in-role behavior performance: The role of management control and perceived organizational support

Interest in management control approaches and organizational factors associated with higher levels of salesperson performance is reflected in research streams concerned with behavior-based control strategies and organizational citizenship behaviors (OCBs). This study makes two distinct additions to the literature relating to control, organizational citizenship behaviors and salesperson performance. First, the study distinguishes between salesperson in-role behavior performance and outcome performance to model in-role behavior performance as a mediator between OCB and outcome performance. Second, the work supports sales manager control as an antecedent to OCB. A second model introduces perceived organizational support (POS) as an additional antecedent to salesperson OCB, and more important, as a consequence of sales manager control. This construct has not been included in prior salesperson OCB studies. Results show sales manage control has a stronger impact on OCB through POS, than directly, and POS has a strong impact on salesperson OCB. Nigel F. Piercy (Nigel.Piercy@wbs.ac.uk) is a professor of marketing in the Warwick Business School at the University of Warwick, United Kingdom. He holds a Ph.D. from the University of Wales and a higher doctorate (D.Litt) from Heriot-Watt University, Edinburgh. His current research interests focus on strategic sales and account management. His work has been published in many journals including theJournal of Marketing, theJournal of International Marketing, and theJournal of the Academy of Marketing Science. He is coauthor to David Cravens onStrategic Marketing (8th ed., Irwin/McGraw-Hill, 2006). David W. Cravens (D.Cravens@tcu.edu) holds the Eunice and James L. West Chair of American Enterprise Studies and is a professor of marketing in the M. J. Neeley School of Business at Texas Christian University, Fort Worth, Texas. He has a doctorate in business administration from Indiana University. His areas of specialization include marketing strategy and planning, sales management, and new product planning. His research has been published in a wide range of journals including theJournal of Marketing, theJournal of Marketing Research, the Journal of the Academy of Marketing Science, and theInternational Journal of Marketing. Nikala Lane (Nikala.Lane@wbs.ac.uk) is a senior lecturer in marketing in the Warwick Business School at the University of Warwick, United Kingdom. She holds a Ph.D. from the University of Wales and was previously a senior research associate at Cardiff University. Her research interests are focused on gender and ethics issues in sales and marketing management. Her work has been published widely in the international literature and includes articles in theJournal of Management Studies, theBritish Journal of Management, the Journal of Business Ethics, and theJournal of Personal Selling & Sales Management. Douglas W. Vorhies (dvorhies@bus.olemiss.edu) is an assistant professor of marketing in the School of Business Administration at the University of Mississippi. His primary research interests are in the areas of marketing strategy, marketing resources and capabilities, the links between innovation, strategic market management and performance, and professional selling and sales management. His other work has been published in many journals including theJournal of Marketing, Decision Sciences, theJournal of Product Innovation Management, theEuropean Journal of Marketing, and theJournal of Personal Selling and Sales Management.     

对我国上市公司内部控制信息披露的探讨

作为上市公司,除对外披露经审计的会计信息外,还须披露公司的内部控制信息,因为内部控制的完善与否和执行情况,直接影响着上市公司的经营管理业绩、财务报告质量和法律法规遵循情况。然而,我国内部控制信息披露制度还不完善,上市公司内部控制信息披露很大程度上流于形式,信息披露的自愿性不强,因此,有必要对内部控制信息披露制度加以完善。     

我国央行控制货币供给能力的分析

本文首先从货币供给过程中的基础货币和货币乘数这两个环节入手,从理论上分析了我国央行对货币供给的控制能力.同时我国正处于社会主义市场经济的发展和转轨阶段,市场经济体制还很不完善,这些特殊国情使得我国的货币供给量更加难以控制.而且在当今金融创新、金融放松管制和全球金融市场一体化的背景之下,各个层次的货币供应量之间的界限更加不易确定,基础货币的扩张系数也失去了以往的稳定性,这又进一步强化了我国货币供给的内生性.通过对上述复杂因素的综合分析,探讨了我国央行对货币供给不可控性的深层次原因.     

政府调控强化与股市平准基金的设立

2004年至今中国股票市场出现非理性的剧烈波动，原因之一就是政府调控股市的低效率。在建设市场经济过程中，政府适当的干预是维护股票市场正常发展的必要条件，而股市平准基金作为一种有效的政府宏观调控工具，将对我国股票市场的健康发展发挥作用。     

民间信仰的社会功能及导控--构建和谐社会视角

民间信仰是构建社会主义和谐社会中不容丢弃的大众文化资源，是不可或缺的重要因素。必须正确运用民间信仰的社会功能，化解与社会主义道德相悖的东西。必须在法治视野内导控民间信仰，使之成为我国和谐社会构建中可利用的重要文化资源。     

我国农村金融风险的现状与对策

中国是一个具有典型“二元经济”特征的发展中农业大国,农村经济在国民经济中占有重要的地位,其发展离不开金融的有效支持。农村金融基于自身各种因素的影响,在我国农村金融领域也积聚了大量的风险因素,如果不对农村金融的风险进行及时有效地防范与化解,将会影响农村经济环境的稳定,从而危及到社会的稳定。本文结合我国农村经济与农村金融的实际,提出了一些控制我国农村金融风险的措施。     

汇率制度:变迁轨迹与经济绩效

通过对汇率制度变迁下实际汇率水平、内外部均衡目标的实证研究发现:钉住一揽子货币制度能较好的实现内部均衡目标,经济绩效显著;相对浮动汇率制度在内部均衡目标实现方面的经济绩效不显著,却能有效的促进外部均衡目标的实现;固定汇率制度能促进内部均衡目标的实现,国内经济绩效显著,却不能有效促进外部均衡目标的实现。我国汇率制度的变迁揭示,汇率变化要与国内经济结构和市场能力相适应。当前人民币升值虽然是趋势,但要循序渐进缓步推进,给予国内经济结构和出口行业留有转型时间和空间。我国均衡汇率的逐步形成,需要实现国内经济绩效和国际经济绩效的协调同步,才能实现经济可持续发展。     

论我国国有公司的治理结构问题

我国国有公司治理结构主要存在内部人控制、股东会和监事会形同虚设、董事会不能有效行使决策权、监督机制失效和激励机制不足等问题。导致这些问题产生除了发达市场经济国家所具有的一般原因外,更主要的是我国经济转轨过程中的股权结构不合理、缺乏现代公司治理观念以及政府对企业在行政上的“超强控制”和在产权上的“超弱控制”等特殊原因。     

重庆国有企业成本控制现状调查分析

根据问卷调查分析,重庆地区企业的成本管理中目标成本法的运用有待进一步改进,标准成本制度的施行有一定的难度,成本控制观念、成本控制措施和成本控制方式也较为落后简单.应完善重庆国有企业成本控制,推行有效的成本管理方法,以确立竞争优势.