论我国通货膨胀目标制货币规则的建立

通过推导一个与中国未来成熟的货币政策规则实施环境基本吻合的基于央行最小信息优势的最优货币政策简化模型,表明相机抉择本身就代表了一种灵活性,这种灵活性对于现实中的央行可能有着重要意义。也正是基于不完全信息条件下的相机抉择模型的分析和与单一规则的比较,来设想中国未来货币政策规则。     

Exchange and evolution

This paper offers an extension of the distinction of [Kohn, Cato Journal, 24:303–339 (2004)] between the two paradigms of modern economic theory—value and exchange—as derived from the generic–operant framework of [Dopfer and Potts, The general theory of economic evolution, Routledge, London, (2007)]. I argue that Austrian and evolutionary economics can be analytically unified about a general framework of rule coordination and change that I shall call the generic value paradigm. This is an analytic generalization of Kohn’s “exchange paradigm” that will allow us to redefine his conception of the “value paradigm” as the operational value paradigm in terms of the economics of known and fully exploited opportunities. The generic value paradigm, in turn, underpins the economics of the growth of knowledge and the evolution of the economic order as an open-system process due to the origination, adoption, and retention of novel generic rules. Austrian economics is then circumscribed as a special case of the more general “generic” analysis of the coordination and evolution of economic rules.      

试论我国会计准则国际化问题

会计准则国际化是经济全球化的一种体现，IAS成为国际通用的会计准则巳成为一种趋势。我国的会计准则国际化的原则应是吸收借鉴先进会计理论和方法的同时，充分考虑到我国的国情，保持中国特色，经过不断协调最终实现会计准则的国际化。     

告别独立于不当得利返还的占有回复规则——基于规则冲突的反思与重构

《民法典》第460条规定了无权占有人与所有人之间孳息返还与费用返还的具体规则。但这些作为在占有回复关系上特别规范的返还规则与一般的不当得利返还规则间存在规则冲突并会带来许多问题。经过分析可以发现,简单地赋予这些占有回复规则以排他性的适用效力并不能解决问题,反而会产生更多不公平的结果。从制度发生史来看,独立于不当得利返还规则的占有回复规则一定程度上是源于在继受传统制度过程中的误解。因此更为可行的做法是在无权占有人与所有人间的返还问题上直接适用一般的不当得利规则而无需另设特别的占有回复规则。如直接修法不能实现,在解释论上也可以通过允许请求权竞合的方式在现行法框架下达到类似的效果。     

Zero tolerance rules in food safety and quality

In this introduction to the special section on zero tolerance rules, we identity examples from the known literature, which focus almost exclusively on deviant behavior. In contrast, we assembled papers that focus on zero tolerance as a characteristic of an increasing number of public and private rules that govern and shape the agrifood system. The contributions to this section illustrate the importance of an interdisciplinary approach for the conceptualization and exploration of zero tolerance rules, as well as an examination of the impact of zero on a range of value chain stakeholders including consumers. A thread running through the articles is that a society’s culture, and the political economy in which it is embedded, matter. Moreover, the authors show that the meaning of “zero” is ambiguous and application of “zero” is problematic at best. Perhaps most important is the argument that absolute safety is simply an illusion.     

中国财政政策规则及其体制稳定性分析

本文构建了内生捕捉我国财政政策体制变化的财政规则,并对产出缺口稳定动机和债务稳定动机反应进行了分析。基于马尔科夫转换财政政策反馈规则的实证估计表明,不同体制下,财政赤字与政府债务和产出缺口之间存在不同的政策反应关系;与基于不变参数识别的规则相比,体制转换财政规则能更好地追踪我国财政赤字的时间序列行为。这意味着,假定财政政策体制总是固定的货币政策规则研究以及基于不变财政体制框架VAR度量财政政策冲击高频率效应的实证研究都应慎重。     

Structuration theory and mediating concepts: Pitfalls and implications for management accounting research

Giddens’ way of conceptualizing how structures work as both the medium for and outcome of human action – duality of structure – has been emphasized as a valuable point of departure when studying management accounting in its social context. However, we argue that in the literature there are different ways of using mediating concepts between social structure and action, whereby management accounting systems are conceptualized as both the medium for action, and human action as such. Using the often-cited article by Burns and Scapens [Burns J, Scapens RW. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 2000;11(1):3–25] as an illustrative example, we discuss theoretical and methodological consequences of these different ways of conceptualizing management accounting. A main conclusion is that when management accounting is defined through concurrently referring to both ‘virtual’ structures that generate action and the situated doings of individuals, structure and action risk becoming conflated and there is a risk of drawing erroneous conclusions about structural change or stability. The paper closes with some methodological suggestions as to how these problems can be avoided.     

新会计准则环境下传统利润操纵方法的命运分析

企业会计报表应该真实、公允地反映企业的财务状况、经营成果及现金流量。但实际操作中,企业管理层却为了某种目的而进行利润操纵。新会计准则的施行将对上市公司的利润操纵行为产生较大影响;公允价值计量属性的引入影响了企业管理当局会计处理的自由度;而存货计价和减值准备原因等方面的限制将使利润操纵更加困难。传统利润操纵方法面临严重冲击,同时,将出现一些新的操纵方法,比如公允价值计量属性的引入,借款费用资本化范围的扩大都将导致利润操纵空间的扩大,有可能会成为部分上市公司操纵利润的新工具。     

我国对外贸易壁垒调查制度评析

为消除国外贸易壁垒对我国对外贸易的影响,促进对外贸易的正常发展,我国自从2002年开始建立起对外贸易壁垒调查制度。此后又经历了一系列的修改和完善。但仍存在不尽如人意的地方,需要进一步健全才能更好地维护我国国内产业的合法权益,促进我国对外贸易的顺利发展。     

从WTO与“文化例外”看国际文化贸易规则

本文首先厘清了中国等发展中国家在研究国际文化贸易规则中应秉持的价值倾向是"文化例外",重点分析的管理机制为WTO,然后结合三个经典的国际文化贸易案例对在WTO中体现"文化例外"精神的国际文化贸易规则进行了详细的分析,并归纳了相关的主要争议点和难点,最后进行了总结并就中国在国际文化贸易争端解决策略及其规则制定参与上提出了自己的建议。