如何确保产品标准的科学合理性

要提高产品质量，必须确保产品标准的科学合理性。文章简述了企业产品标准中存在的主要问题，并提出了确保企业产品标准科学合理性的对策。     

从个体理性到交往理性：东海铸锻担保圈风险的形成和化解

交往主体作为“经济人”,在市场的博弈过程中,追逐自身利益最大化是个体理性的选择,但在日常经济活动中,个体理性往往导致集体非理性结局。本文运用哈贝马斯的“交往理性”理论剖析了山东省聊城市东海铸锻破产案,在政府主导或外部力量适度干预下,通过谈判磋商,最终促进多家银行与企业达到交往理性的均衡状态,并据此提出了相关风险处置的顶层设计。     

Earnings Metrics,Information Processing,and Price Efficiency in Laboratory Markets

An enduring issue in financial reporting is whether and how salient summary measures of firm performance (“earnings metrics”) affect market price efficiency. In laboratory markets, we test the effects of salient earnings metrics, which vary in how they combine persistent and transitory elements, on investor information search, beliefs about value, offers to trade, and market price efficiency. We find that including transitory elements in salient earnings metrics causes traders to search unnecessarily for further information about these elements and to overestimate their effect on fundamental value relative to a rational benchmark. In contrast, separately displaying persistent elements in earnings increases the accuracy of traders’ value estimates. Prices generally reflect traders’ beliefs about value, and prices are most efficient when transitory elements are excluded from earnings metrics entirely. Our study contributes to research on salience effects in financial reporting by showing that including transitory elements in salient earnings metrics causes inefficient information search and biased beliefs about value that can aggregate to affect market prices. We also contribute to research in experimental markets by showing that redundant disclosure is not always beneficial; redundant disclosure of transitory earnings elements, in particular, appears to have negative consequences for investor behavior and market efficiency.     

产业自然垄断与政府产业管制

作为政府产业管制理论基础之一的自然垄断理论,曾受到以有限理性约束为底蕴的规制俘虏理论、规制经济理论、公共选择理论等的批评.本文认为,这些批评在围绕政府选择行为展开的同时,涉及到了政府有限理性的约束问题.针对自然垄断现象以及与此相对应的理论,文章概要评说了自然垄断理论之于政府产业管制的理论基础,在考察自然垄断与产业管制相互关系的基础上,对政府选择行为的属性问题作出了理解,并重点分析了政府对自然垄断产业进行产业管制时所蕴含的有限理性约束.     

企业信用风险全程监理模式的“有限理性”解释

企业信用管理成为企业内部管理的重要内容,但现有的理论研完对企业的实际运作效果不太明显。从“有限理性”的角度,分析了目前导致企业信用风险增大的客观原因,并针对存在的问题,提出了信用风险控制的监理模式,希望能给企业信用风险管理以启发。     

我国区际生态补偿机制研究——以京冀地区流域生态补偿为例

地方政府的有限理性导致地方利益固化,造成区际生态恶化和区际环保公共物品供给不足。以区际纳什均衡作为路径选择,试图建立旨在打破行政边界刚性约束的羁绊,突破地方政府利益固化的藩篱,以经济内在联系为协调基石的区际生态补偿机制。文章以京冀地区流域生态联防联控为例,构建区际横向生态补偿机制模型并通过最优化该模型达到区际纳什均衡。     

经济学的理性假设辨析

理性历来是经济学研究秉持的最基本的行为假设,然而自从其概念诞生以来,经济学家们对它的理解与解释却众说纷纭。理性的框架应界定为:利己性、最优化与偏好一致性。对理性假设应该采取秉持实证主义思想,维持理性假设的态度与措施;当理论与现实矛盾时,谨慎地适当地扩展理论模型或环境假设,扩展的底限是维持理性的内在一致性,上限则取决于理论的一般性与现实性的权衡。     

会计准则的法律效力研究

会计准则是规范会计行为的标准,作为会计法制建设的重要组成部分,其与法律有着相互交错、不可分割的关系。文章以“会计准则的法律效力”为核心,深入系统地阐述了与会计准则法律效力相关的理论,并分析了会计界和法律界关于司法实践中会计准则法律效力实现的分歧与争议。最后联系实际对我国会计准则法律效力的现状进行思考,并对如何提升我国会计准则的法律效力提出可行的措施。     

网页界面人性化设计探析

科技飞速发展的网络信息时代,网页界面设计日益得到重视。网页界面成为了用户与电脑之间互动的介体,人们对外界信息的获取主要靠网页界面信息的视觉信息传递获得感知。本文通过对网页界面设计的准确性、艺术性、流畅性、合理性进行了分析与探讨,认为网页界面设计必须人性化。     

FDI,openness and income

This is an empirical study of the impact of foreign direct investment (FDI) on income. It presents cross-country evidence that inward FDI is positively correlated with income. In addition, an instrument for FDI is constructed to address the issue of endogeneity. The results show that instrumental-variables (IV) estimates of the impact of FDI on income are positive and greater than OLS estimates, similar to the findings on trade in Frankel and Romer (). The evidence in this paper suggests that inward FDI contributes to higher income, and favours the argument of Irwin and Terviö () that trade openness is subject to measurement error – in particular, trade is an imperfect proxy for many income-enhancing interactions between countries.