省直管县财政体制条件下审计组织方式差异化研究--以甘肃省为例

通过省直管县财政体制改革以激发县域经济发展的活力,是国家推动现代化进程的必然选择,也是新时期解决“三农”问题的根本途径,同时还是解决我国客观存在的多级财政体制效率缺失问题的基本路径。鉴于此,审计部门如何转变工作思路和方法,如何揭示省直管县财政体制改革中出现的新矛盾、新问题,如何进一步改进、创新审计组织方式,发挥改革的助推器作用,是一个亟待解决的全新课题。本文在探讨省直管县财政体制改革以及在甘肃省现状分析的基础上,对新形势下审计服务省直管县财政体制改革与县域经济协同发展中面临的问题与挑战进行了实证分析,并进一步对省直管县财政体制条件下地方政府审计组织方式差异化进行了多方位的研究,以期为优化及改进审计组织方式提供路径选择。     

农村土地细碎化治理及制度变革启示——安徽省怀远县“一户一块田”的实践探索

土地细碎化是当前我国农业生产的基本格局,也是农业适度规模经营和农业现代化的主要障碍之一。土地细碎化表面上是地块的细碎化。实质上是土地产权的细碎化,而无论是土地流转还是土地整治,都未能从根本上整合细碎化的土地产权。怀远县基于方便农民耕种的需要,在基层大胆创新的基础上,充分发挥集体组织调整土地的功能,通过“三不变、两提倡、一调整”形成了“一户一块田”的耕种模式,有效解决了土地细碎化难题。我国农村土地细碎化治理及制度变革,必须强化集体组织的土地统筹权利和能力,赋予其相应的土地（地块）调整职能,并加强农村基层组织建设;要立足于小农经济为主的基本国情,保护耕作者的利益,为满足现代化小农生产提供服务;既要尊重各地群众的意愿和创造性,也要规范指导,有序推进。     

人力资本与战略性新兴产业发展——基于105家上市公司的DEA-Malmquist指数分析

利用DEA-Malmquist指数,对我国7大战略性新兴产业2007年—2011年全要素生产率的变动做了纵向和横向比较,并进一步测算了各产业分别以人力资本和物质资本作为单一投入要素的Malmquist指数,即对战略性新兴产业全要素生产率分行业进行了要素分解,从而对人力资本投入对于培育和发展战略性新兴产业的重要性,以及各细分行业的人才战略实施情况有一个整体把握。结论认为要充分发挥人力资本的作用,依靠企业内部的高强度人才招聘和培训是其中一方面,而更应从价值链重构、产业结构调整的视阈中开拓人才战略的新思路。     

重庆市制造业的绿色经济增长核算：2001—2010

基于生产前沿理论的绿色经济增长核算模型,不仅将技术无效率和环境代价纳入了分析框架,而且还与“物质平衡思路”一致;该模型将绿色经济增长的源泉分解为环境约束下的技术进步、技术效率变化和资本深化3大部分.对重庆市27个制造行业的经验分析结论表明:经济增长中普遍存在着技术无效率现象,但50％以上行业的技术效率都得到了改善或维持不变;资本深化是经济增长的主要源泉,而技术进步主导的全要素生产率变动在其中的贡献相对较小;技术进步是引致全要素生产率增长的主要原因.为充分发挥重庆市制造业可持续发展潜力,后续发展中必须转变经济发展方式,在环境约束下走技术进步和技术效率改善的绿色全要素生产率增长之路.     

中国企业员工边缘化的结构维度与人群特征

近年来,员工边缘化问题得到了学界和实务界的共同关注,但大都停留在理论探索阶段,尚缺乏一个成熟的员工边缘化测量量表。研究表明,中国企业员工边缘化的内容结构包括工作意义边缘化、企业文化边缘化、人际关系边缘化、利益互动边缘化、团队角色边缘化5个维度;员工边缘化水平能够预测离职意向水平。当员工主动或被动边缘化后,很可能产生较强离职意向;员工边缘化在性别、年龄、工作年限、企业性质上没有显著差异,但在学历、婚姻状况、岗位层级上存在显著差异,学历低的、未婚的、岗位层级较低的员工往往容易被边缘化。     

Social Capital,Income Diversification and Climate Change Adaptation: Panel Data Evidence from Rural Ethiopia

The choice between specialisation and diversification of income is driven by multiple, interacting factors, such as economies of scale and scope, risk considerations, context, and household characteristics. Using panel data from Ethiopia, we investigate the role of social capital and the covariate risk of climate change and their interaction. We find that households with greater social capital tend to be more specialised, implying that diversification and informal insurance are substitutes in the mitigation of risk. We also find that this effect is significantly weaker in regions more prone to climate change, which is consistent with the average farmer being aware that informal insurance is not an effective protection against risks that affect the entire social network. We use instrumental variable random effects estimation to account for the plausible endogeneity of social capital and we also establish that our results do not depend on the poorest and most constrained individuals in our sample.     

Do Community Supported Agriculture programmes encourage change to food lifestyle behaviours and health outcomes? New evidence from shareholders

Community Supported Agriculture (CSA) programmes have recently received attention for their potential to influence food lifestyle behaviours and health outcomes, though studies have mostly drawn from small samples (n?t-tests assess if paired means are statistically different, and multiple regressions of paired differences on socioeconomic factors, self-reported health, and years of CSA enrolment estimate the effect of respondent characteristics on behaviour change. The results strongly suggest that CSAs have the potential to positively impact shareholders’ food lifestyle behaviours and health outcomes, and that those reporting ‘poor health’ prior to CSA enrolment exhibited the most change overall. These results should be taken as an initial, yet promising, analysis of the impact of CSA participation on shareholder food lifestyle behaviours and health outcomes.     

Incentives and disincentives for diversified agroforestry systems from different actors’ perspectives in Bolivia

Even though diversified agroforestry systems can provide sustainable livelihoods and a resilient production of different goods, adoption remains limited in Bolivia. We examine major obstacles to agroforestry adoption and possible incentives proposed by farmers and civil-society organizations, and relate them to governance and international mechanisms that might play a role in agroforestry adoption. Market access for produce from diversified agroforestry remains difficult, as does its processing and transport. Moreover, farmers have difficulties in achieving the quantities and homogenous quality demanded by markets in the major cities. But most importantly, farmers and civil-society organizations saw little government support, although ‘ecological production in harmony with Mother Earth’ is prescribed by law and the constitution. Agroforestry farmers needed support most urgently in the initial phase, when investment costs are high and returns low. They suggested affordable credits, subsidies for diversified farming systems, and insurance against fire. We identified important albeit small steps towards developing markets for agroforestry products, but government support – mostly in the form of diesel subsidies, materials, and infrastructure – mainly benefitted large-scale monocultures and cattle ranching. In response to this, interviewees opted for strengthening farmers’ organizations, for demanding support with the help of civil-society organizations, and for disseminating best practices.     

A new professionalism for agricultural research for development

There have been repeated calls for a ‘new professionalism’ for carrying out agricultural research for development since the 1990s. At the centre of these calls is a recognition that for agricultural research to support the capacities required to face global patterns of change and their implications on rural livelihoods, requires a more systemic, learning focused and reflexive practice that bridges epistemologies and methodologies. In this paper, we share learning from efforts to mainstream such an approach through a large, multi-partner CGIAR research program working in aquatic agricultural systems. We reflect on four years of implementing research in development (RinD), the program’s approach to the new professionalism. We highlight successes and challenges and describe the key characteristics that define the approach. We conclude it is possible to build a program on a broader approach that embraces multidisciplinarity and engages with stakeholders in social-ecological systems. Our experience also suggests caution is required to ensure there is the time, space and appropriate evaluation methodologies in place to appreciate outcomes different to those to which conventional agricultural research aspires.     

1961～2013年塔城地区气候的时空变化特征

[目的]探究塔城地区气候的时空变化趋势及其与气象因子的关系.[方法]文章利用塔城地区7个气象站点1961~2013年的逐日气象资料,探究了气温、降水、日照时数、积温和潜在蒸散量的时空变化特征.[结果]1961~2013年塔城地区年平均气温、降水量和积温呈增加趋势,日照时数和潜在蒸散量呈减少趋势.1961~2013年塔城地区平均气温、降水量、日照时数、年潜在蒸散量、积温分别在1997、1967、1996、1989、1985年发生增加突变.平均气温、降水量、日照时数、积温存在明显的多尺度周期特征,即30年的大周期和15年的小周期变化.塔城地区平均气温的空间分布差异明显;大致呈现西高东低的空间分布特征;降雨量空间分布大致呈现西多东少的经线分布特征;日照时数大致呈现南短北长的维度地带性特征;潜在蒸散量存在自南向北逐渐减少的空间分布特征;积温的空间分布呈明显的自南向北逐渐减少的维度地带性特征.[结论]在全球气候变化下,较全面了解到新疆塔城地区气候变化趋势特征,对建立塔城地区气象预测与农业生产之间的预警,促进农业健康发展有很大的理论依据.