福建自贸区与台湾现代服务业对接策略研究

基于福建自贸区设立的背景下，探讨台湾现代服务业和福建自贸区对接的可行性。主要从两地的服务业贸易竞争力优势和闽台服务业的投资情况进行定量分析，从而论证闽台服务业对接的可行性。最后提出了闽台现代服务业在金融、物流、旅游、医疗、软件外包五个领域的具体对接路径和相关政策建议。     

构建我国会计师事务所内部控制的探索

会计师事务所内部控制是提高事务所质量管理能力、风险管控能力与市场竞争能力的制度保障。从系统论出发,以审计作业流程为核心,分析了构建我国会计师事务所内部控制的紧迫性及其基础理论。以现行内部控制理论为基础,结合注册会计师行业特征研究了会计师事务所内部控制的定义、目标、边界、构建的路径与原则。     

Aggregating input–output systems with minimum error

ABSTRACT

Recent advances in multi-region input-output (IO) table construction have led to large databases becoming available. Some of these databases currently demand too much computer memory or user cognition to be handled effectively outside high-performance environments, especially for applications such as virtual laboratories, computable general equilibrium modelling, linear programming, series expansion, or structural decomposition analysis, thus inhibiting their widespread use by analysts and decision-makers. Aggregation is an obvious solution; but there is a need for structured approaches to aggregating an IO system in a way that does not compromise the ability to effectively answer the research question at hand. In this article, I describe how structural path analysis can be used to realise a computationally inexpensive method for aggregating IO systems whilst minimising aggregation errors. I show that there exists no one-fits-all strategy, but that optimal aggregation depends on the research question at hand.     

The Optimal Mode and Its Best Path to the Definition of Labor Force FLights

科斯定理并不仅仅是物权定理,更是基本人权意义上的劳动力产权定理。劳动力产权界定具有两种模式和四种路径,其中由国家以法权界定给每个劳动者,并承担起充分有效的相关保护责任,使所有劳动者成为完整意义上的法律自由人,将会成为劳动力产权界定的最优模式和最佳路径。国家合法存在的首要职能和终极理由,就是在政治学和法学意义上保护基本人权,而在经济学和管理学意义上则是保护劳动力个人自主产权。这种＂个人主权和国家保护＂的产权模式,对任何国家的可持续繁荣而言,都是具有普适价值的长效制度基础。     

基于表达/掌握知识矩阵的知识生成转化路径与方式研究

通过考查隐性知识与显性知识的三种划分标准,依据中文语境/语义将其梳理成递阶三层结构;发现半个世纪以来被学术界忽视的波兰尼是否已表达标准具有二维性,并以此为标准构造了表达/掌握知识分类矩阵模型,揭示出非波兰尼隐性知识和非波兰尼显性知识的客观存在性;利用表达/掌握知识矩阵重新剖析了知识生成/转化中呈现出的新机制、新途径、新方式,改进了野中郁次郎教授的SECI螺旋模型。     

中国农业转型：困境和出路

农业、农村和农民问题的实质是农业转型问题,推动农业转型是解决＂三农＂问题的根本出路。中国农业已经取得重要成就,但目前仍处在困境中,关键是规模经营难以实现。为实现农业规模经营,需要采取鼓励农民工进城、企业家下乡、办家庭农场的形式和办法,从而逐步减少农业人口,实现农业化的工业化和现代化。     

Time-dependent lead-lag relationships between the VIX and VIX futures markets

We utilize the symmetric thermal optimal path (TOPS) method to examine the dynamic interaction patterns between the VIX and VIX futures markets for the period March 26, 2004 to June 19, 2017. We document that the VIX dominates the VIX futures more in the first few years, especially before the introduction of VIX options. We further observe that the TOPS paths show an alternate lead-lag relationship instead of a dominance between the VIX and VIX futures in most of the time periods. Meanwhile, we find that the VIX futures have been increasingly more important in the price discovery since the launch of several VIX ETPs.     

广东中小外贸企业出口贸易融资创新路径探析

金融危机之后,广东省众多中小外贸企业经营面临重重困境,出口贸易融资作为促进贸易发展的一个工具显得尤为重要。笔者在对广东省中小企业贸易融资现状和成因进行分析,并在此基础上提出了适合广东省中小外贸企业的出口贸易融资方式的创新路径。     

Policy effects on transitional welfare in an overlapping generations model: A pay-as-you-go pension reconsidered

We study the welfare effects of a pay-as-you-go (PAYG) pension system in transition, as well as in the steady state, by showing how the total welfare effects are determined by a cumulative effect on capital. Theoretical studies have shown that the introduction of a PAYG pension system reduces steady-state welfare under dynamic efficiency. Nevertheless, such pension systems have been widely adopted in the real world. To explain this, we algebraically and graphically prove that the PAYG pension system could be Pareto-improving in transition under dynamic efficiency. Similarly, it is acknowledged that this pension system should be introduced under dynamic inefficiency because it improves steady-state welfare. However, we show that the PAYG pension system may be Pareto-deteriorating in transition. Our findings imply that governments adopt PAYG pension systems to achieve policy targets other than long-run welfare maximization.     

微烹饪原理及其运用研究

本文创新性地提出了微烹饪原理及其特征,分析了微烹饪提出的背景,包括居民膳食营养不合理、食品安全问题频繁出现、绿色环保理念广泛普及等,同时结合传统烹饪中存在的各种健康危害隐患,分别从市场和技术两个层面提出了微烹饪的实施路径。