试论会计信息失真的原因及治理对策

会计信息失真现象的产生既有企业主观因素,也有社会性的客观因素。分析会计信息失真的主要原因及社会影响,研究行之有效的治理措施,是当前会计改革的一项重要内容。     

论税收依据

以往评鉴税收依据的学说都存在一定缺陷。应从考察组织存在的必要性和国家起源入手，建立以国家类型、国家与公民关系和不同的观察视角为要素的分析框架。探究税收产生和存在的原因乃因为它是社会组织弥补运行费用的交易成本最低的方式，是国家作为社会组织的最高形态运行的内在经济逻辑要求。     

A note on the role of cause type in cause-related marketing

This note examines an unexplored area of cause-related marketing: the influence of the cause category on consumer perceptions. The experiment shows that the four cause categories which represent the domain of charitable causes can have a differential effect on attitudes and purchase intention. The health cause category and human services cause category have a greater effect on attitude toward the cause than the animal or environmental cause categories when brand familiarity and cause importance were high. Only the human services category has a greater effect on attitude toward the alliance when brand familiarity and cause importance were high as well as when both were low. For attitude toward the brand and purchase intentions, there were no differences among the cause categories.     

探析旅游区服务质量提升的动因机制

本文科学地界定旅游区服务质量的相关概念,从旅游区外部环境和内部推动因素两个方面来全面系统地分析旅游区服务质量提升动因机制,旨在为旅游区服务质量管理提供一种新的思路。     

How does regulatory monitoring of cause marketing affect firm behavior and donations to charity?

Cause marketing (CM) typically involves for-profit firms donating part of their sales revenue to a charity, with the hope that this will increase their revenue. We argue that it is important for a regulator to monitor firms’ CM activities, and to assess how differences in the enforcement of CM laws impact the CM practice by firms. Our analytical model uses a Stackelberg leader–follower game that endogenizes the regulator’s decision to enforce CM. The firm then decides whether to truthfully declare or overstate the amount it contributes to charity (and if overstate: by how much). We find the following results in equilibrium under different conditions: (i) CM campaigns are a win–win–win situation – they increase profit for the firm while being truthful, generate larger donations for the charity, and generate a cause marketing surplus for the regulator, resulting in doing well while doing good, (ii) the best response of the firm is to be strategic, even when the regulator is strict with monitoring, (iii) the regulator itself decides not to monitor CM, even though it knows that this results in untruthful behavior by firms. When we endogenize the extent of overstatement, we find that the firm tends to be strategic by overstating donation percentage, whether the regulator is strict or not. As the proportion of unsophisticated consumers (who believe a firm’s claims, whether truthful or not) increases, the donation proportion decreases in general, and the overstatement level increases when the regulator is lenient and decreases when the regulator is strict. In equilibrium, the regulator is strict if the market size is large, and lenient otherwise. A survey with consumers supports key modeling assumptions regarding consumers' lack of knowledge of CM laws.     

The effect of fit and dominance in cause marketing communications

Consumer processing of cause marketing communications featuring a brand and a cause is investigated in the context of the communication format (perceived fit and dominance) on consumer attitudes and behavioral intentions. Two studies using different forms of communication, public service announcement (PSA) and cause-related marketing advertisement (CRM ad), are used to examine these effects. Findings suggest that both factors are important to consider in any joint communication. While high fit is critical for brands, dominance is shown to be important for both in joint communications.     

宽容对待 顺其自然 优胜劣汰 引导规范——浅谈网络语言应对之策

随着互联网这种新型的媒体在中国的发展和普及，网络交际也成为现代人的一种新型的交际方式。一种用于网络交流全新的言说方式——网络语言——应运而生。对于这一特殊的语言现象，引起了众多人的关注，有人批评，有人倡导。网络语言具有新词新语多、变化灵活、个性化强等特点，是一种特别的文化现象，对于网络语言的发展我们应该宽容对待，积极引导。本文在社会语言学的理论框架下，首先概括分析了网络语言的起因与发展现状，对网络语言争议的现象进行了初步的探讨和研究，笔者认为在当前情况下应该正确对待网络语言的出现和发展，并且对网络语言应采取的态度及对策等问题，提出一些个人浅见。关     

化解乡村债务 提升乡村组织运行质量——盐城市乡村债务情况的调查与思考

自20世纪90年代以来，越来越多的乡村组织入不敷出，陷入了沉重的债务泥潭。为了应付债务问题，许多乡村组织开始减少农村公共品供应，并增加了对农民的税费征收。本文从盐城市乡村债务的基本现状入手，分析了乡村债务形成的原因和危害，同时提出了治理债务的一些政策建议。     

跨国合同诈骗犯罪的发展趋势与原因分析

跨国合同诈骗是当前各类跨国经济犯罪活动中比重最大，危害最为严重的犯罪类型之一，并随着世界经济一体化进程的深化呈现出了新的发展趋势。针对当前跨国合同诈骗犯罪的现状，研究分析其发展趋势和形成原因对跨国合同诈骗犯罪的法律规制和防控有重要意义。     

国内关于国际金融危机成因的研究综述

论文发现,国内的相关研究,分别基于金融体系、美国国内经济失衡、国际环境和马克思经济理论等探讨国际金融危机的成因。基于金融体系展开的研究分别从金融体系运作、金融产品创新、金融体系顺周期因素和金融监管等视角进行探讨。基于美国国内经济失衡展开的研究分别从失衡本身、联储货币政策和政府经济政策等视角展开论述。基于国际环境展开的研究则分别从国际失衡本身、国际货币体系和新兴国家责任等视角进行分析。论文分别从以上几个方面对国内关于国际金融危机成因的研究进行系统的介绍和评价。