经济学视野下环境成本的会计内涵:规制驱动抑或责任驱动

从经济学的角度来看,环境是一项资产,对环境资源的使用应该付费。然而,环境资源负外部性效应的存在导致环境成本会计不可能在企业内部自动产生。是什么驱动企业等经济实体确认环境的使用成本,是环境规制的驱动抑或是环境责任的驱动？文章基于环境规制、环境责任与环境成本的联系来探讨环境成本的会计内涵,并厘清经济学与会计学不同观念上环境成本之间的关联度具重要的理论价值。     

零售商低价格保证策略研究述评

低价格保证策略是零售商的一种整体价格宣传策略,对树立零售商低价格水平形象以吸引消费者有重要影响。文章对低价格保证策略的相关文献进行了回顾,梳理了该策略对零售商价格竞争和市场结构的影响、对消费者影响的理论诠释以及其对消费者各方面影响的主效应及考虑调节变量的效应。最后在对现有文献评论的基础上,展望了未来的研究方向。     

Advertising effects on consumer welfare: Prices paid and liking for brands selected

The effect of advertising on consumer welfare has been the subject of dispute among economists, arising largely from disagreement among scholars regarding the persuasive versus the informative role of advertising. This paper reports two experiments that explore the welfare implications of advertising effects. Experiment 1 shows that the same advertisements can either increase or decrease prices paid for selected brands, depending on the degree to which the choice situation requires brands to be recalled in order to be considered. However, an increase in prices paid caused by advertising does not necessarily imply detrimental effects on consumer welfare. Experiment 2 shows that, even under circumstances in which differentiating advertising leads consumers to select brands with higher average prices, it can provide useful information to consumers that allows them to make purchases that are more in line with their personal tastes than are the choices of consumers not exposed to the advertisements.     

Comparing vertical restraints

When faced with the need to protect dealer provision of promotional services for their products, manufacturers have continued to impose resale price maintenance (RPM) in preference to providing exclusive territories, even though the latter are legal while RPM is not. This paper compares RPM and territories, finding that RPM raises retail prices by less, but also supports less service provision than the exclusive territories alternative. Indeed, exclusive territories raise prices and generate more services than full manufacturer integration into distribution. This result calls into question the current contrasting legal treatment of territories and RPM.     

环境规制抑制了技术创新吗？——基于中国装备制造业的异质性检验

本文研究了环境规制与技术创新的关系问题,在理论分析的基础上构建动态面板模型,基于2005至2016年中国装备制造业七个细分行业的面板数据,采用系统GMM方法实证考察了环境规制对技术创新的影响。研究发现,从全国层面分析,环境规制与装备制造业技术创新之间呈现先下降后上升的“U”型动态特征;环境规制会抑制外商资本、企业规模和人力资本对技术创新产生的促进作用。从区域层面分析,环境规制对装备制造业区域技术创新的影响存在区域异质性：环境规制对装备制造业技术创新的影响仅在全国和东部地区呈现“U”型特征,在中部地区对技术创新具有抑制作用,而在西部地区则对技术创新有显著正向影响。     

农产品流通体制演进与契约行为

市场行为、市场价格的形成都是用契约关系来联结的,契约关系的紧密程度决定了市场的发育程度。基于契约行为与交易协调机制的基本分析框架,回顾我国农产品流通体制的改革历程,考察农产品流通市场契约化的进程,即关系交易向契约交易的转变,以及契约的价格由计划定价向市场形成价格的转变两个方面。加快农产品流通市场改革,将促进我国市场经济体制改革的发展。     

Liquidity provision and optimal bank regulation

We extend the set of regulatory instruments for banks' liquidity provision by adding a policy instrument for controlling the fraction of perfectly-liquid accounts. We demonstrate how this instrument induces self-selection on behalf of depositors who are differentiated according to their probability of facing a liquidity shock. This self-selection leads to a market segmentation, which can break the bundling of deposits with liquidity risk and, thereby, enhance welfare. The optimal regulatory policy is explicitly characterized as a function of banks' investment return, and of depositors' gain from early withdrawals to fund a realized investment opportunity.     

房地产市场价格博弈分析

我国房地产业发展迅速,房地产市场的发展对促进国民经济发展做出了突出贡献,房地产业已成为我国重要支柱产业之一.我国房地产市场现状是博弈得出结果的一个竞技场.文章从房地产销售过程中主要参与者的价格博弈分析,探究房地产市场交易价格形成的过程,指出中国房地产业的现状是由社会几股力量反复博弈的结果,其实质是不同社会力量之间的利益之争.     

跨国公司绿色战略及对中国的影响

跨国公司绿色战略的选择受到企业内外部若干因素的影响,跨国公司在发展中东道国的绿色战略对本土企业的环境行为和东道国的环境规制都产生影响.在已有环境管理文献基础上,文章提出跨国公司在我国设立子公司和建立全球价值链有利于提高我国企业环境管理水平和环境规制的改善.     

基于产业融合视角的文化创意产业发展战略

产业融合现象使得产业的边界产生交叉或模糊,从而诞生很多新的行业.在产业融合基础上形成的新产品、新产业,成为经济发展的新增长点,加快了产业结构升级的步伐.从产业边界模糊与产业融合的角度,说明文化创意成为产业的可能性.在中国这样的文化资源大国,要把握产业融合发展趋势,推进产业融合下的政府规制改革,整合文化资源,把文化资源转化为文化创意产业.