浅论我国会计准则再造

本文主要从我国会计准则的制定过程出发,结合对美国会计准则制定基础变化的研究,揭示了以规则为基础和以原则为基础的两种准则制定基础的辩证关系,探讨了我国会计准则的导向问题,以及我国会计准则国际化的问题。     

保险监管:原则导向还是规则导向——以英国Vehicle & General和我国某财产保险公司为案例

当前,原则导向方式已经成为国际保险监管的主流理念,但是原则导向如何落实,并如何协调与规则导向的关系,在世界保险业范围内广受讨论。本文采用案例研究法,以英国车辆通用保险公司为参照样本,对比我国陷入偿付能力危机的某财险公司进行分析。我们发现,原则导向与规则导向方式在我国保险监管实务中都不可或缺,原则不能代替规则,规则应在原则的指导下制定,原则与规则相辅相成。     

Confident expectations, rational expectations and the optimal conduct of monetary policy

Under what conditions central banks can afford to deviate from announced targets without losing their reputation is analyzed. For this, the public must have something like ‘confident expectations' vis-a-vis monetary policy and central banks have to behave accordingly. The paper shows that it can be rational for the public and welfare-increasing for the society to retain ‘confident expectations' instead of switching to rational expectations, when central banks have gained long-run reputation. At the end of the paper, alternative optimal money supply rules are compared in a dynamic optimization framework. © 1998 Elsevier Science B.V. All rights reserved.     

Generating Enhanced Fishery Rents by Internalizing Product Quality Characteristics

This paper demonstrates howadditional rents are generated in a fisherycharacterized by intraseasonal variation infish characteristics, including size,condition, and composition. Based on anexpanded conceptual model of the optimalharvest rule, fish characteristics affect preand post harvest production yields and outputprices. A dynamic empirical model, which uses asystem of quality characteristics and anhedonic equation, illustrates the complexrelationships and management choices associatedwith internalizing seafood qualitycharacteristics in a hake fishery. The modelretains the regulated open access managementsystem, but controls intertemporal andintersectoral quotas, production portfolios,and total allowable catch. Results demonstratethat including revenue-side effects frominternalizing fish quality can generatesignificantly greater rents and reduce therelative benefits of increased productionyields. If excluded, bioeconomic models canunderestimate the level of regulatory rentdissipation and overemphasize managementobjectives such as full utilization, whichcould misdirect processing decisions and resultin a suboptimal resource management plan.Implications for data collection,multidisciplinary analysis, and improvements inmarine resource management are discussed.     

小农户进入有效粮食供应链的结合点及集成协作原则

通过对小农户二级供应链结构分析,基于有效粮食供应链的结构,提出了小农户进入有效粮食供应链的结合点是作为超市的生产基地、作为特色粮食经营公司的租赁生产者、集结进入大型生产商、协作形成合作社或协会,或通过加入有效电子商务网络平台直接与加工商交易,从而节省交易成本,增强与加工商和批发商之间集成的结构稳定性,小农户遵循有效粮食供应链的集成协作原则是信息共享、风险共担和利益共享,并按不同结合点各有侧重地落实到操作协议上。     

江苏国内旅游客源市场空间结构研究

以江苏省国内旅游抽样调查资料为基础,运用ADod指标、数值模拟等方法分析了江苏国内旅游客源市场份额分布情况,发现2000—2008年各个年份一级客源市场都占有绝对的主导地位,但有不断下降的趋势;江苏客源地到目的地的平均距离总体上呈现出不断上升的趋势,对远距离客源地的吸引能力在不断的加强;江苏省国内旅游客源市场分布符合距离衰减规律,客源市场在500km以内衰减较快,距离效应比较明显,500km以内的区域的比重占到了60%以上,500—2300km客流量呈现波动减少的特征;江苏国内客源市场的衰减规律遵循幂指数衰减,其距离摩擦指数为1.2095。     

Rethinking the role of NCBs in the EMU

Five years after the introduction of unified monetary policy in the EMU, some member countries are wondering whether they have ceded too much of their policy-making powers. The fact that National Central Banks no longer carry out sizable expansionary open market or foreign exchange market operations suggests that they face substantially reduced abilities to set economic policy.This paper demonstrates that, in fact, very little power has been yielded: on the fiscal front, the force of such policy initiatives is enhanced by the fixity of the exchange rate. On the monetary front, we show that there is an observational equivalence between all Central Bank actions under fixed exchange rates. This implies that the authorities retain the same amount of policy flexibility as before. So long as they use an alternative form of policy initiative, carrying out what previously would have been characterized as sterilized foreign exchange market operations, their ability to influence the macro performance of their economy is undiminished.     

基于证据源和组合规则双修正的证据合成

针对冲突证据合成时传统证据合成和单一修正改进方法存在的问题,提出了新的证据源预处理和组合规则双修正的证据合成方法。利用夹角余弦理论,计算证据向量距离后转化得到权重系数,依据权重系数对证据进行重新概率分配,完成证据源修正;之后用修正的动态合成规则,进行修正证据的合成;同时提出了算法分析模型。实例结果验证了算法在证据合成时具有最优结果、较强通用性和稳定性,可应用于信息融合、不确定信息决策等领域。     

Using the Pack‐and‐a‐Half Rule to Eliminate Backroom Inventories in Retail Operations

In the retail industry, backroom inventories are typically associated with higher labor costs and greater operational complexity. Thus, retailers look for ways to eliminate backroom inventories. A heuristic used for this purpose is the pack‐and‐a‐half rule which suggests that the shelf space allocated for a product should be at least 50% larger than the case pack quantity in which the product is delivered. Despite its popularity among retailers, the pack‐and‐a‐half rule has been ignored in the academic literature. We introduce the pack‐and‐a‐half rule, assess its impact on a retailer's profits, identify cost, demand, and product characteristics driving this impact, and propose a modification. Based on an analysis of data obtained from a retailer on 1,986 SKUs in 20 categories, we find that the pack‐and‐a‐half rule decreases a retailer's profits, on average, by 10% when applied uniformly across all SKUs. Further, this decrease is significantly affected by product depth, product width, demand elasticity, case pack quantity, and inventory carrying cost. Finally, we develop a set of modifications based on these variables where the pack‐and‐a‐half rule is applied selectively and in a stepwise fashion. These modifications limit the decrease in a retailer's profits to a range between 6% and 7%.     

南方丘陵区新增耕地质量空间特征研究*——以江西省宜春市为例

［目的］粮食安全的根本是在耕地,关键在于耕地质量。目前新增耕地主要源于土地开发项目、城乡建设用地增减挂钩土地复垦项目等,这些新增耕地需要对其开展耕地质量等别评定工作,了解新增耕地的质量状况,分析其空间特征,这对落实国家耕地保护制度、开展农村土地整治工作等具有重要作用。［方法］文章以南方典型丘陵区域——江西省宜春市作为研究区域,在新增耕地质量评价的基础上,运用地统计学、景观生态学、Arcgis空间分析技术和典型相关分析方法,研究宜春市新增耕地质量的空间特征,掌握耕地质量等别的分布规律,了解耕地质量的影响因素,为制定合理的耕地资源利用与保护政策提供依据。［结果］（1）Moran′s I值结果表明宜春市2014年新增耕地利用质量在空间分布上的空间自相关性最强,而耕地自然质量空间自相关性最弱。（2）景观破碎度指数结果表明优、高等别的新增耕地质量破碎度大于中、低等别的; 多样性指数结果表明新增耕地质量多样性指数比较大; 优势度指数结果表明新增耕地质量等别优势度指数比较小,与多样性指数结果相呼应; 均匀度指数结果表明,新增耕地质量等别均匀度指数相差不大,新增耕地质量等别比较均匀。（3）质心结果表明2013—2014年间宜春市新增耕地质量的格局整体上是向西南方向变化。［结论］宜春市新增耕地质量不高; 新增耕地的利用水平差异性较小,自然本底状况差异较大; 新增耕地质量等别类型多,各质量等别类型耕地均有增加,耕地质量参差不齐,较高等地的新增耕地相对低等地而言更破碎化; 新增耕地的开发格局向着西南方向移动; 该研究为南方丘陵区的新增耕地保护提供了一定的参考依据。