中国彩电反倾销案败诉的原因及启示

1983年以来,我国彩电出口多次遭遇一些国家的反倾销调查.2004年美国对中国彩电反倾销案启示我们:积极应对反倾销争取企业单独反倾销税率是中国企业的当务之急,而加强技术创新,努力提高中高端产品的出口比例则是规避国外反倾销的长远之策.     

地方政府隐性金融干预行为及福利损失分析

借助"博弈论"的分析方法,通过对两地区经济模型下非合作博弈造成投资和信贷双失控的过程进行实证分析,证明近年来造成我国金融机构信贷投放过快、固定资产投资过热、经济运行通胀压力逐渐增大的一个重要原因,是地方政府片面追求地方利益和短期利益而隐性干预金融资源配置的结果.地方政府的隐性金融干预行为,不仅对金融体系和金融机构的健康发展造成极大困扰,影响整个经济金融体系的平稳运行和良性发展,而且,从长远看,还会导致地方金融生态环境的恶化,最终损害地方经济的可持续发展.因此,为了整体经济金融和地方经济金融的健康发展,必须从包括规范地方政府行为,做好政府职能的准确定位;深化金融机构的市场化改革,增强经营的独立性和自主性;强化金融监管的权威和力量,破除地方干扰等渠道减轻和逐渐消除地方政府对金融的隐性干预行为.     

解决三农问题的关键在于农村剩余劳动力转移

农业、农村、农民这三个问题合称为三农问题，其核心是农民问题，也就是如何解决农民的生存和发展。本文认为应当为农村剩余劳动力寻找出路，按照这个思路，将沉积在农村的剩余劳动力转移到城镇和非农产业成为主要途径。     

论"两个毫不动摇"与国有企业的战略性退出

毫不动摇地巩固和发展公有制经济，就必须深化国有企业改革，创新国有资产管理体制，目前关键要抓好国有资本的战略性退出。而毫不动摇地鼓励、支持和引导非公有制经济发展，不仅是坚持和完善公有制为主体、多种所有制经济共同发展的基本经济制度的必然，而且也将大大推动国有资本的战略性退出。国企改革和发展与鼓励、支持和引导非公有制经济是两面一体，两相互促进，共同发展，统一于社会主义市场经济的整体之中。     

基于证据理论的商业银行非财务信用风险评价研究

财务指标只是从财务上对企业的履约能力进行评判,却不能对企业的还款意愿等非财务指标做出评价.非财务信息是企业业绩持续增长的内在动力,非财务因素健康,才能使信用风险降低.通过建立非财务指标,利用证据理论对商业银行非财务信用风险进行评价,使商业银行做出正确的决策.     

民营企业人力资源管理再造研究

在分析影响民营企业人力资源管理模式再造的制约因素基础上，试图以再造的理论来探讨民营企业的人力资源管理，并根据民营企业的特性提出适合民营企业人力资源管理再造的具体策略。     

对公共产品理论的认识

当前我国财政改革的方向是建立公共财政体制框架,作为公共财政理论核心的公共产品理论无疑将对我国公共财政的构建具有指导意义。本文从公共产品、准公共产品和私人产品的区别与联系出发,分析政府提供公共产品和准公共产品的范围、规模及资金来源,并指出各级政府在这一过程中的分工,进而分析公共产品和准公共产品的不同供应方式,最后说明了公共产品理论对我国财政理论和实践的意义。     

Prices paid for farmland in Ontario: Does buyer type matter?

In the wake of the substantial increases in farmland values that have occurred in Ontario since 2008, concerns have been expressed regarding the potential influence of nonfarmer buyers, such as investment companies and foreign buyers, on prices paid for farmland. To examine whether these concerns may be warranted, this paper estimates the impact of nonfarmer buyers on sale prices for farmland in Ontario, using a hedonic approach and farmland sales data from 2002 to 2016. Analysis is also conducted to determine whether marginal implicit prices of specific farm attributes differ between farmer buyers and nonfarmer buyers. The results indicate that nonfarmer buyers have paid higher prices for farmland, but only in near‐urban areas. In addition, differences in marginal implicit prices for farmland attributes are found, where farmer buyers value more highly attributes related to the agricultural productivity of the property while nonfarmer buyers value more highly attributes related to nonagricultural use. These results imply that the higher prices paid by nonfarmers may be attributable to the bid‐rent theory, as nonfarmers may be bidding more than farmers for farmland in near‐urban areas due to higher expected returns from future urban use of the land.     

On Two Existing Approaches to Statistical Analysis of Social Media Data

Using social media data for statistical analysis of general population faces commonly two basic obstacles: firstly, social media data are collected for different objects than the population units of interest; secondly, the relevant measures are typically not available directly but need to be extracted by algorithms or machine learning techniques. In this paper, we examine and summarise two existing approaches to statistical analysis based on social media data, which can be discerned in the literature. In the first approach, analysis is applied to the social media data that are organised around the objects directly observed in the data; in the second one, a different analysis is applied to a constructed pseudo survey dataset, aimed to transform the observed social media data to a set of units from the target population. We elaborate systematically the relevant data quality frameworks, exemplify their applications and highlight some typical challenges associated with social media data.     

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*

This study adopts a two‐step approach to highlight the disclosure quality channel that drives economic consequences of IFRS adoption. This approach helps address the identification challenge noted by prior research and offers direct evidence on the role of disclosure quality. In the first step, we document the impact of the IFRS mandate on changes in disclosure quality proxied by the granularity of line item disclosure in financial statements. We find that IFRS‐adopting firms provide more disaggregated information upon IFRS adoption, such as more granular disclosure of intangible assets and long‐term investments on the balance sheet and greater disaggregation of depreciation, amortization, and nonoperating income items on the income statement. In the second step, we link the observed disclosure changes to the benefits and costs of IFRS adoption. We show that greater disaggregated information due to IFRS adoption enhances market liquidity and decreases information asymmetry, but does not affect audit fees differentially. Our evidence has implications for standard setters as they evaluate cost‐benefit trade‐offs when considering disclosure changes in the future.