我国上市公司净资产收益率剧烈波动的影响因素分析——来自深圳A股市场2001年度的证据

本文采用实证研究的方法,对我国深圳股票市场2001年度净资产收益率大幅下降的原因进行了分析。我们得到的证据是:已处于亏损境地企业的该指标变动,是深市净资产收益率大幅下降的最主要因素;其他因素虽有一定影响,但不够显著。本文旨在分析和探讨净资产收益率变动的规律,以为相关研究提供思路。     

对收入差距问题的思考

目前，我国的收入差距尚在可控制范围之内，我们应根据收入差距的不同成因采取不同措施对其进行合理调节，但这种调节并不必然会带来收入差距缩小的结果，税收在当前也不是一种有效的调节手段。     

水稻精简栽培模式对产量效益的影响

随着农村经济结构的调整,农村劳动力分配形式随之转变,从事农业生产的劳动力逐渐减少,水稻生产规模和生产方式出现了多样化,突出表现在水稻插秧方式的变革。对插秧效果、生育进程、抗逆性及产量效益进行调查分析,以便为今后推广应用提供理论和实践依据。     

一种离散型收入分布基尼系数精确计算方法

基尼系数问世八十多年的时间里,在度量经济不平等的基尼系数指标时,最常见的是离散型收入分布,本文设计了一种离散型收入分布基尼系数计算方法,用它可以精确地求解基尼系数。     

The effects of location-based tax policies on the distribution of household income: Evidence from the federal Empowerment Zone program

Location-based tax policies are redistributive as evidenced by their placement in distressed areas. However, the previous literature has focused on mean effects which can mask important effects that the program has on the distribution of households. Therefore, we extend the literature by studying changes in the entire household income distribution, in the context of the federal Empowerment Zone (EZ) program. We do not find evidence that the impoverished residents benefited from the program. Our findings are consistent with the areas becoming more attractive to high-income households. The improvements in the areas were concentrated in those portions of each zone that were relatively better-off prior to EZ designation. The results confirm the prior literature findings that the areas, on average, became more attractive but also suggest that the benefits of the program likely did not accrue to the lower-income residents of the EZ areas.     

Cultural embeddedness in supply networks

Recent studies on structural and relational embeddedness suggest that favorable position and connections in supply networks benefit a firm. While fruitful, this focus misses the motivations that prompt firms to take economic action in the first place. Understanding cultural embeddedness provides insight into why individuals and firms behave as they do and how their behavior can influence network structure. Contrary to the belief that firms act solely for profit and growth, we note that cultural contents such as values, social issues and political ideologies explain firms’ motives and guide their economic activities. We explore the role of cultural embeddedness through a grounded study of Country Natural Beef, a sustainability-oriented agricultural cooperative in the western United States. This supply network demonstrates strongly competing cultural claims among its members as well as a unique institutionalized culture. Cultural interactions at the node and network levels explain the functioning of and changes to the network. Through interviews, analysis of archival information and direct observation of pivotal events over a period of 5 years, we unpack cultural embeddedness and take an incremental step toward a theory of cultural embeddedness in cooperative supply networks.     

小议“利得”之概念

所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。利得属于《企业会计准则》中一个新的概念,本文对于它的确认、计量和报告试图进行一个系统的阐述,并将之与收入进行比较。     

中外个税比较分析

论文运用比较分析法,较为系统地研究了中外个税在税制模式、费用扣除和税收征管等方面的异同,探寻了各自的优缺点,为进一步完善个税改革奠定了理论基础。论文的新意在于提出以家庭为主的个税制。笔者认为,税制,特别是个税税制关系到分配公平和社会正义,合理的个税税制,可促进社会和谐和持续发展,研究的重要性也不辩自明。     

我国现阶段贫富差距的经济学分析

改革开放以来,在经济增长的同时我国的贫富分化现象也日益严峻,体现在基尼系数的变化、城乡收入差距的扩大、行业差异、地区差距、居民家庭财产集中度等一系列领域。传统城乡二元经济结构的存在、不合理的社会保障模式、经济领域的不平等竞争是导致贫富差距扩大的主要原因。政府必须利用各种经济、法律手段调节收入分配,缔造公平的竞争环境,同时加强以社会保障为主体的制度建设。     

THE IMPACT OF LABOR MARKET REGULATION ON EMPLOYMENT IN LOW‐INCOME COUNTRIES: A META‐ANALYSIS

Controversy over labor market policy often centers on achieving a balance between preventing worker exploitation, and avoiding loss of productivity or employment through excessive regulation. Although the literature documenting the impact of labor market regulation on employment is extensive, there is a dearth of evidence on the impact of such policies in low‐income countries (LICs). Since it is easier for workers, especially women, to slip into the informal sector in LICs, regulations are likely to have stronger impacts on formal employment in these countries (but lower impacts on unemployment). We systematically reviewed available research from countries that are, or were until recently, LICs. Most studies document that more stringent labor regulations are associated with lower formal sector employment and higher informal sector employment. We also conducted a metaregression analysis of the impact of minimum wages on formal and informal employment. After controlling for publication bias, higher minimum wages are associated with lower formal employment and a higher share of informal workers.