企业社会责任的动态演进机制研究

从企业承担社会责任的两个维度出发,结合特定制度及相关因素,厘清企业社会责任的演进机理。企业社会责任行为在相应条件具备时,围绕情境化、概念化、规范化以及定型化四个阶段循环演进,从而形成企业社会责任的动态发展模式。明晰企业社会责任动态演进机制,把握企业社会责任的内在演生特质,为企业更好地履行社会责任提供了路径参照。     

人口老龄化对农业技术进步的影响机制分析基于DEA-Malmquist的技术评价与动态面板模型

[目的]在老龄化程度加深以及农业生产对农业技术创新日渐倚重的背景下,研究人口老龄化对农业技术进步的影响问题,对于促进农业生产、实现乡村振兴和农业现代化具有重要的现实意义。[方法]文章基于2001—2016年全国省级面板数据,首先测算了各省市的农业技术进步率,接着通过动态面板模型系统性地分析了人口老龄化对农业技术进步的影响机制。[结果]人口老龄化对农业技术进步具有两种对立效应,其中人口老龄化通过"人力资本效应"和"劳动效率效应"显著地提升了农业技术进步,但通过"老龄负担效应"挤占农业生产资源,却阻碍了农业技术进步。[结论](1)人口老龄化对农业技术进步既是机遇也是挑战,应该进一步发挥老年人人力资本的"溢出效应",开展相应的生产培训班,聘请高水平老年人传授生产经验;(2)发展专业化、集约化、组织化相结合的新型农业生产模式,以制度红利及专业化经营来弥补农村"两化"背景下劳动效率的损失;(3)统筹规划平衡好养老金账户和农业研发资金账户,加快实现农业技术进步。     

Systemic financial risk early warning of financial market in China using Attention-LSTM model

We propose an Attention-LSTM neural network model to study the systemic risk early warning of China. Based on text mining, the network public opinion index is constructed and used as a training set to be incorporated into the early warning model to test the early warning effect. The results show that: (i) the network public opinion is the non-linear Granger causality of systemic risk. (ii) The Attention-LSTM neural network has strong generalization ability. Early warning effects have been significantly improved. (iii) Compared with the BP neural network model, the SVR model and the ARIMA model, the LSTM neural network early warning model has a higher accuracy rate, and its average prediction accuracy for systemic risk indicators has been improved over short, medium and long terms. When the attention mechanism is included in the LSTM, the Attention-LSTM neural network model is even more accurate in all the cases.     

经理股票期权与会计信息失真

本文分析了经理股票期权的激励原理,对它的理论假设提出了质疑,从而揭示了这一激励机制产生偏差的根本原因,并从本源上探寻了经理股票期权与会计信息失真的联系。     

基于人力资本视角下的区域创新能力研究

人力资本在区域创新体系中发挥着重要的作用。区域创新能力的构成要素有科技创新能力、产业创新能力以及环境创新能力,而这些要素中人力资本都占有主导的地位。因此本文通过研究人力资本在区域创新能力建设中的作用,得出一个地区在区域创新体系中应积极培育人力资本,以增加该区域的创新能力。     

论中西部农村土地承包经营权流转的制约因素与破解对策——以湖北、贵州两省的实证调研为依据

通过实证考察湖北、贵州两省近几年农村土地承包经营权流转的现状及对其成因的探析可以发现,中西部地区的农村要达致土地承包经营权规模化经营的理想状态,还有诸多制约因素有待克服。破解之道主要在于应构建有利于促进土地承包经营权流转的配套制度,营造有利于土地承包经营权流转的社会条件和经济环境。     

基于企业社会责任的营销思考

企业在做核心业务决策时,以“社会责任”为市场细分依据来寻找“蓝海”市场,把所面临的社会问题与核心竞争力相联系时,企业社会责任就最大限度地体现出战略意义了,可使企业意识到两者之间的相互依存性。使“基于企业社会责任的营销”成为每个企业的内在要求十分重要,其中建立企业营销的社会责任机制是关键。     

基于可持续发展的河流污染价值补偿机制研究

本文依据环境经济学物质平衡理论的概念框架,以污染者付费原则的环境经济政策为指导,研究上游河流水污染引发下游污染事件所造成的经济损失成本和事故技术等级关联系数,进而提出以公平和可持续的价值补偿标准为基础的经济补偿模型及其运作机制,为环境会计的相关计量提供参考。     

成本计量模式与企业成本控制机制研究

成本计量模式存在着制造环节、价值链与商业模式三个视角的划分,它们反映了不同成本效益对称情形,三者间具有层次演进性。从成本与利润的关系看,企业内部就是成本计量,利润则是市场角度的成本补偿计量,企业机制就可以视为在有意义的领域做出独特或某种与众不同的贡献而进行的成本流程安排。企业健康成本结构应该是一个开放的以接纳先进价值观的信息综合体。企业要获得可持续竞争力就必须树立科学的成本控制观念。     

Developing holistic leaders: Four domains for leadership development and practice

Leadership development and practice have traditionally been quite narrow, with a decided focus on the analytical realm of leadership. However, the contemporary climate of corporate scandal and resultant loss of societal confidence, coupled with the evolving demands, needs, and expectations of employees, point to the potential need for a more holistic approach to leadership. Thus, this article proposes how management education and leadership development programs can develop holistic leaders that are adept at operating in the analytical, conceptual, emotional, and spiritual domains of leadership practice. An integrated model for holistic leadership development and practice that addresses all four of these domains is proposed, and grounded in both established and emerging leadership development theory. Additionally, a leadership development classification scheme is proposed based on classroom, job, and organizational contexts.