浅析会计舞弊的防范与治理

文章从职业道德、会计监管、会计信息、内部控制等方面入手,浅析如何建立和完善会计经济机制,防范和治理会计造假行为,减少会计舞弊案的发生。     

浅谈矿山环境的综合性治理方案的实施

随着社会经济的发展,环境问题越来越突出。据统计,人类对环境的破坏每15年左右翻一番。而自然也对人类进行了报复,水土流失、"沙尘暴"现象、水体污染、草场退化、地面变形、采矿废石占地效应等愈来愈严重,采矿引起的一系列矿山环境问题不仅威胁到人民生命财产安全,而且严重影响和制约着经济的发展,也引发了一系列社会问题和矛盾,近年来,地质环境和生态系统问题已逐渐受到人们的重视,科学开发矿产资源与保护生态环境已经成为人们的共识。各国的学者已围绕地质—生态环境恶化问题进行了大量的探索研究(常发强,1997),取得了一些可喜的成果。本文主要针对矿山环境的综合治理方案的实施进行了探讨。     

Multi-level driving forces of biological invasions

Biological invasions are human-induced processes affecting biodiversity. Information on biological invasions can be organized following the categories of the DPSIR model. This paper examines the state of the art in the application of this model to the study and management of biological invasions.The paper focuses on driving forces and pressures, clarifying the different levels at which drivers operate and promote invasion processes. Identifying driving forces is necessary not only to understand the processes behind biological invasions but also to generate policy initiatives that address threats to biodiversity at different levels of governance. Thus driving forces and pressures on biological invasions are identified taking into account the multi-level character of such processes. The final section reviews the role that different stakeholders play in biological invasion management and finally elaborates a list of indicators derived from the analysis that can be used in decision making concerning invasion processes.     

Doing Away with the Sovereign: Neoliberalism and the Promotion of Market Discipline in European Economic Governance

ABSTRACT

This article proposes a critical reading of market discipline and its limitations as a mechanism in European economic governance. Consistent with neoliberal beliefs about market-based governance, the Economic and Monetary Union (EMU) is premised on the functioning of the government bond market as a fiscal-policy discipliner. However, the operation of market discipline requires that neither governments nor their private creditors can rely on an authority to bail them out. It, therefore, precludes the kinds of intervention by Eurozone’s supranational institutions witnessed during the euro crisis. In the post-crisis context, efforts to strengthen market discipline continue to be frustrated by the growing reliance of financial institutions on government bond markets as well as the European Central Bank’s (ECB) active participation in those markets. Having undermined the credibility of the market as an autonomous and apolitical mechanism of discipline, European economic governance struggles to come to terms with the rise of a supranational ‘economic sovereign’ in the Eurozone.     

State-led or Capital-driven? The Fall of Bretton Woods and the German Currency Float Reconsidered

This article argues that the lead role of West Germany in the transition from fixed to floating exchange rates sits uneasily with accounts that conceptualise the breakdown of Bretton Woods in terms of hegemonic power politics, the influence of global economic interests or a neoliberal paradigm shift. Short of a convincing explanation, the German currency float seems to be a prime example of states surrendering to financial markets. The article offers an alternative interpretation that focuses on the nexus between state agency and capital accumulation. German authorities were indeed confronted with a destabilising influx of dollars that undermined their available policy options. But as they realised that these inflationary flows emanated from the same export-oriented forces in whose interest they had sought to hold on to an undervalued currency, they chose floating in order to regain command over liquidity and create an anti-inflationary programme that was at the heart of Germany's subsequent ability to better manage the 1970s crisis than its partners. Attention to the particular circumstances and consequences of these ‘structured choices’, I conclude, may offer a more compelling account of financial globalisation as a state-led project than those which generalise from the US context.     

Learning from R&D outsourcing vs. learning by R&D outsourcing

We analyze how research and development (R&D) outsourcing influences product innovation. We propose a separation between learning from R&D outsourcing, whereby the firm improves its ability to innovate by using outsourced R&D directly in new products, from learning by R&D outsourcing, whereby the firm indirectly uses outsourced R&D by integrating it with internal R&D to create new products. Building on the knowledge-based view, we argue that learning from R&D outsourcing is likely to have an inverse U-shaped relationship with product innovation, because the initial benefits of using outsourced component R&D knowledge to innovate products is eventually outweighed by the hollowing out of the firm's ability to innovate. In contrast, we propose that learning by R&D outsourcing is likely to have a U-shaped relationship with product innovation, because the initial challenges of integrating internal and external R&D are eventually overcome, resulting in more innovations. Finally, we distinguish between domestic and foreign R&D outsourcing and propose a liability of foreignness in R&D outsourcing as it has a lower impact on new products than domestic R&D outsourcing. The empirical analysis shows that outsourced R&D has an inverted U-shaped relationship with the number of new products, while the interaction between outsourced R&D and internal R&D has a U-shaped relationship with the number of new products. It also shows that domestic outsourced R&D has a higher positive impact on the number of new products than foreign outsourced R&D.     

社区治理模式改革探索——基于新公共管理理论

现有的治理理论无法为政府主导型的社区模式改革提供具体的实施途径,我国社区治理失灵的现象比比皆是。新公共管理中＂政府再造＂原则、战略与工具为我国社区管理改革提供了可以借鉴的模式,即获得授权的社区、居民驱使的社区、协作型社区、企业型社区与竞争型社区。     

Review on the Study of the Allocation of Corporate Control in Enterprise Theory

With the establishment of a modem corporate system, the separation of ownership and management appears in the company. The rational allocation of corporate control between different behavioral agents has attracted more and more attention. This paper points out that scholars have studied the allocation of corporate control from the angles of the agency cost theory, property rights theory, corporate finance theory, and the theory of corporate governance, which has great value. However, the existing theories also have some flaws on the allocation of corporate control. First, people still have different understandings and views over the meaning of corporate control. Secondly, the existing research theoretically only observes and studies an arrangement of sheer level control, the allocation between final control and real control. This paper argues to build the two-tier allocation of corporate control： The first tier relation is between ultimate control rights and actual control rights, the second tier relation is between indirect control rights and direct control rights which are in actual control rights. This study can explain the resource allocation effects of corporate control, promote the development and improvement of the theory of the firm.     

公司治理结构在我国民办高校管理中的应用

资本的寻利性和教育的公益性是贯穿于民办教育发展过程中的一对基本矛盾,由于这对基本矛盾导致了经费不足、质量不高、道德下降的三大民办高等教育危机,严重影响了民办高等教育的稳定健康发展。这里从民办高校法人治理结构的角度提出解决问题的思路、建议及意义。     

传统环境管理模式下农村环境污染和破坏的制度因素分析

我国传统环境管理模式以城市和工业为导向,在这种模式下,农村环境保护规划、农村环境保护法律政策几乎空白,而农村地方传统知识对环境保护的作用没有得到应用.农村环境管理“软”“硬”约束的缺失,乡镇环保“结构性”和“功能性”空洞的存在,是农村环境污染和破坏无法得到有效遏制的主要原因.农村环境社区治理模式是以农村社区为基本单元,利用村民自治的制度资源,实现政府引导、市场激励、社区自治、农民参与,凝聚各方力量,有效解决农村环境问题.