The Fundamental Character of Socioeconomic Exploitation: Human Nature,Technology, Social Institutions,and Ideology

Abstract:

Although the concept of socioeconomic exploitation often appears in heterodox economics, its use varies considerably and it is seldom given a well-developed conceptual foundation. The project of this article is to propose a foundation by drawing upon our species’ history to uncover exploitation’s causes and dynamics. Socioeconomic exploitation exists where political or economic power is used by some to gain advantage at others’ expense. Its root force is found in human biology, the fact that as a socially-reproducing species, humans compete for mates, and exploitation of others can generate a competitive advantage. Social institutions direct and channel this competitiveness. Accordingly, during 97–98 percent of our species’ existence, competitiveness was not expressed by accumulating material wealth and political power, but by being good warriors and foragers, being cooperative, and being generous. Socioeconomic exploitation accompanied the rise of civilization and the state, when metal-based weaponry enabled a few to gain control over society and ownership and control over the means of production, subjugating all others and appropriating their surplus. Although violence stood behind this exploitation, ideology served as the principal political tool for its maintenance. It is the force of ideology that clarifies why, even with free speech, free press, free assembly, and the franchise, exploitation continues to exist.     

价格歧视下四种市场类型的消费者剩余

市场按垄断程度由高到低可以分为四种类型：完全垄断市场、寡头垄断市场、垄断竞争市场和完全竞争市场。在发生二度价格歧视的情形下,这四种市场的价格歧视程度的定量结果是一个值得研究的问题。在二度价格歧视下,用微分法研究了一个垄断厂商市场情形,用博弈论方法研究了n厂商市场情形的均衡总产量,均衡价格,均衡总收益,总收益增长率,消费者剩余,厂商占有的消费者剩余率。最后把各种市场情形的上述指标归纳为统一的公式并详细分析了其性质。     

中国劳动力市场结构与 农村剩余劳动力转移

中国劳动力市场的特殊结构对农村剩余劳动力转移有重要影响。本文通过吸收二元制劳动力市场分割理论的基本假设和对制度变量的讨论,建立了中国农村剩余劳动力转移的“二元市场与二元劳动力”模型,并用以解释中国农村剩余劳动力转移的特点。本文认为,政府的强制性制度障碍导致“S型的人力资本投资曲线”的产生,从而使城市居民在主要劳动力市场具有政策和人力资本优势;作为对福利制度缺失的替代,“隐形补贴”等诱致性制度创新导致农村剩余劳动力在次要劳动力市场具有成本优势。这一模型对于我国农村剩余劳动力迁移中的特殊现象有较好的解释力,对于我国城市化战略和我国一元劳动力市场的形成有重要的理论意义。     

中国贸易顺差可持续性的经验分析——基于内生结构突变的单位根及协整检验

在统计描述中国1990-2010年的月度进出口数据关系典型事实的基础上,利用内生结构突变的单位根和协整检验技术,对中国贸易顺差可持续性进行了经验分析,结果表明:中国进出口之间具有包含截距项和斜率项都发生了变化的长期均衡关系,贸易顺差具有弱可持续性,出口由于受到进出口间长期均衡关系的约束,其偏离均衡会在下一期得到修正。因此,旨在调节贸易收支(外部)基本平衡的政策应充分考虑这一特性。     

The Information Economic Perspective of Accounting: Its Coming of Age*/LA COMPTABILITÉ SOUS L'ÉCLAIRAGE DE L'ÉCONOMIQUE DE L'INFORMATION ‐ UNE ÈRE NOUVELLE

Although this paper is not a book review, it discusses several recent publications in the area of information economics as applied to accounting. The major books mentioned and compared are those by Christensen and Demski (2003), the two volumes by Christensen and Feltham (2003, 2005), as well as two German books by Ewert and Wagenhofer (1993/ 2003) and Wagenhofer and Ewert (2003). The paper discusses the contrast between the traditional “value approach” and the more recent “information perspective", as well as the major methodological and theoretical tenets of the latter. Additional sections are devoted to “issues beyond the competence of the information perspective", “opposition and criticism” (with such subsections as “resistance to the mathematical‐analytical approach", the “neglect of traditional accounting terminology", and “other objections"), an inquiring section “toward a general theory of accounting", and, finally, a conclusion from a wider angle.     

关键审计事项披露与企业会计稳健性——基于准自然实验和文本分析的证据

关键审计事项披露对增强财务报告可信度、提高信息透明度以及提升企业会计信息质量具有重要意义。基于2014—2020年我国上市公司样本数据,采用多期双重差分法和文本分析方法,实证检验了关键审计事项披露对企业会计稳健性的影响。研究发现：关键审计事项披露提升了企业会计稳健性,且在非国有企业和净资产收益率小于6%的企业中正向影响更大;关键审计事项披露数量越多,关键审计事项结论性评述积极程度和关键审计事项审计应对力度越高,披露资产减值类和损益类关键审计事项对企业会计稳健性的提升越显著;进一步分析发现,这一效应在企业信息透明度较低以及审计监督效应较强的企业中更为明显;作用机制检验表明,关键审计事项披露通过提高市场感知的审计质量和报表盈余的审计质量提升了企业会计稳健性。     

农村剩余劳动力转移的正反“拉力”与“推力”研究——对宽甸满族自治县“入户调查”资料的分析与思考

通过对宽甸满族自治县的入户调查发现,农村剩余劳动力在城镇从业一定程度上提高了农村家庭的收入水平,但是当前农村剩余劳动力转移存在正反两个方向的四种动力：城市不仅存在吸引农民入城务工的＂拉力＂,也存在将外来务工者推回农村的＂推力＂;而农村不仅存在将剩余劳动力推往城市的＂推力＂,也存在将外出务工者拽回来的＂拉力＂。正是在正反＂拉力＂与＂推力＂的综合作用下,部分农民选择了＂离土不离乡＂或＂离—返交替＂的半农半工模式。因此,小城镇建设具有重要的意义：可以通过发展农村经济＂拉住＂劳动力,以缓解城市就业压力;同时也有利于农民选择适合自己的生产和生活方式,实现农村剩余劳动力的多元化和逐步有序转移。     

1978—2007年中国隐性失业、劳动力流动与整体失业率估计

在由城乡二元经济向城乡一体的一元经济转型过程中,中国城乡隐性失业的剩余劳动力显性化为流动劳动力.因此,要了解和把握中国的整体失业率,其关键是弄清楚在转型期中历年城乡剩余劳动力的规模.本文从人口流动的角度考察隐性失业(剩余劳动力)显性化(流动劳动力)与中国整体失业率,并利用DEA(数据包络分析)对1978-2007年的中国整体失业率进行估计.估算结果表明:中国30年来的整体失业率为6%～10%,且失业与增长的关系与Okun定律相吻合.其中,第一条包络线是剩余劳动力的最大供给曲线,该曲线将所有流动劳动力高峰值包络在内;第二条包络线是城镇常住劳动力供给曲线,该曲线将所有流动劳动力的低谷值包络在内.     

交通基础设施、FDI与农村剩余劳动力转移

在分析交通基础设施及FDI影响农村剩余劳动力转移机理的基础上构建空间自回归模型，利用30个省级区域1998—2014年面板数据实证分析普通公路、铁路及FDI对农村剩余劳动力转移的影响。研究表明：普通公路有效促进农村剩余劳动力就地转移；铁路促进农村剩余劳动力跨区域转移，具体来说，东部沿海地区和西部地区铁路与农村剩余劳动力转移为倒“U”型相关关系，而在中部地区为“U”型；FDI显著促进农村剩余劳动力转移，在全国范围内FDI通过作用于铁路促进农村剩余劳动力跨区域转移。     

The relative and incremental explanatory powers of dirty surplus items for debt interest rate

This study investigates the relationship between dirty surplus items on the balance sheet and the cost of debt for Japanese firms. We focus on three dirty surplus items—unrealized gains and losses on available-for-sale securities (SEC), foreign currency translation adjustment (FOC), and land revaluation surplus (LAND). While many previous studies on dirty surplus adopted the value-relevance perspective, we examine the effect of dirty surplus items on the interest rate spread of bonds from the bond market perspective. We use the [Vuong, Q. H. (1989). Likelihood ratio tests for model selection and non-nested hypotheses. Econometrica, 57, 307–333] test to evaluate the relative explanatory power of the equity ratio with and without dirty surplus items for the interest rate spread on bonds issued. We find evidence that the equity ratio with dirty surplus items is more strongly associated with the debt interest rate than that without dirty surplus items. The results suggest that the total amount of dirty surplus items have statistically significant explanatory power for the interest rate spread. However, some dirty surplus items do not have explanatory powers for the bond interest rate spread. While FOC has relative and incremental explanatory powers and SEC has only incremental explanatory power, LAND has neither relative nor incremental explanatory power for the bond interest rate spread. The results mean that FOC and SEC are useful to Japanese bond investors.