教育财政视角下县域教育均衡发展的实证研究

本文借用库兹涅茨提出的经济社会发展中存在的“倒U理论”．以东部沿海某市6县1区为对象,通过对其1987—2009年间经济与教育投入增长情况的分析,发现在九十年代前期,各县区之间的差异变化相对较小,之后迅速拉大,经过2006年以后积极财政政策的干预,教育不均衡问题得到初步缓解,但建立教育均衡发展的良性机制仍需努力。     

建立我国风险投资机构报告体系初探

风险投资是创新的催化剂。随着国内外风险投资的不断发展,构建风险投资报告体系迫在眉睫。借鉴欧洲、美国、英国等发达国家或地区风险投资报告体系的主要内容,对构建我国特色的风险投资机构报告体系提出了建议。     

社会公正:社会主义新农村建设的基础

建设社会主义新农村是构建社会主义和谐社会的关键,和谐社会是公平正义的社会。公正问题是制约新农村建设的瓶颈,我们必须从源头出发,从制度安排上解决社会公正问题:让农民享有平等的权力,承担合理的社会负担,享受应有的社会发展成果。     

An Empirical Investigation of the True and Fair Override in the United Kingdom

Abstract:  The True and Fair View concept requires companies to depart from GAAP or the law if necessary to present a true and fair view of the corporation's financial affairs. We analyze UK public companies invoking a true and fair override to assess whether overrides are associated with weakened performance, earnings quality and informativeness. We find quantified overrides increase income and equity significantly, and firms that invoke more costly overrides report weaker performance. We also find that firms invoking the most costly overrides have less informative financial statements than control firms, and lower earnings quality. In contrast, firms invoking less costly overrides do not exhibit weaker performance, less informative financial statements or weaker earnings quality. These findings are relevant for the debate on principle- vs. rules-based accounting.     

浅析清代山西农村集市及庙会

清代的山西商人在全国商业金融领域发挥着举足轻重的作用,山西农副产品加工业、工矿业等商品生产的发展十分活跃,但清代山西的集市发展并没有呈现"活跃"的情形,其原因在于三个方面:土地贫瘠,农业生产力水平较低;天灾影响,"丁戊奇荒"使山西人口急剧减少;庙会的替代作用。     

美国公允价值会计的应用研究

公允价值会计是当前国际会计的热点问题.美国在公允价值会计的研究和应用领域30多年来一直引领世界.本文对美国公允价值会计理论的发展及其准则应用的拓展过程进行梳理,总结其发展历史,分析其应用现状,为我国会计准则中进一步推广公允价值会计提供参考和借鉴.     

时空协同视角下的义乌中国小商品城演进历程分析

集贸式市场组织是一项极具“中国特色”的诱发性制度创新,是以某个固定场所为集聚地,以众多企业和个体商户为经营主体所形成的共享式交易平台。近年来,我国集贸式市场的组织形态及其功能都发生了重大变化,出现了与博览会、连锁经营、电子商务等现代流通业态相融合的趋势。在一个充分竞争的市场环境中,市场组织演进的结果体现出经济效率导向的要求。交易者将随着市场环境的变化,调整交易时间配置和空间分布的组合,以求达到交易成本最小化。本文以义乌中国小商品城为实证对象,以时间配置和空间分布为分析维度,运用交易费用经济学的理论方法,研究我国集贸式市场组织演进的动态过程。     

Cooperation and Competition in the Context of Organic and Mechanic Worldviews – A Theoretical and Case based Discussion

In this study we argue that there is an interconnection between; the mechanistic worldview and competition, and the organic worldview and cooperation. To illustrate our main thesis we introduce two cases; first, Max Havelaar, a paradigmatic case of how business might function in an economy based upon solidarity and sustainability. Second, TINE, a Norwegian grocery corporation engaged in collusion in order to force a small competitor out of the market. On the one hand, in order to encourage market behaviour that integrates economic, societal and environmental values we find that transparent cooperation within a context of an organic worldview takes care of important intrinsic as well as instrumental values. On the other hand, we find evidence for asserting that cooperation based upon a mechanistic worldview, typically leads to group egotistical consequences undermining the long term common good.     

Understanding customers’ healthy food choices at casual dining restaurants: Using the Value–Attitude–Behavior model

This study examined how individual health values influence interest in healthy foods, positive outcome expectations, hedonic expectations, and behavior intentions. A total of 1188 valid questionnaires were collected from customers who had consumed healthy menu items at casual dining restaurants. The results indicated that health value was the key element that inspired customer interest in healthy eating and aroused hedonic and positive outcome expectations, which in turn enhanced intentions to purchase healthy food items. Restaurant managers are advised to establish creative marketing strategies to motivate customer interest in healthy menu items and emphasize benefits of their healthy food items. Future studies can extend the scope of research by examining differences in geographical areas or demographic profiles.     

制度创新与广交会发展研究

广交会自1957年建成以来在各级领导关心下已经历了45年的发展壮大,取得了丰硕的成果,在国内外享有盛名。然而,由于其本身还存在不少缺陷,加之受到国内外展览业的强劲挑战,迫切要求加快广交会的改革。利用新制度经济学的基本原理,对广交会的内外环境作了详尽分析,认为广交会要保持领先地位,必须加强制度创新。