Do Institutions Cause Growth?

We revisit the debate over whether political institutions cause economic growth, or whether, alternatively, growth and human capital accumulation lead to institutional improvement. We find that most indicators of institutional quality used to establish the proposition that institutions cause growth are constructed to be conceptually unsuitable for that purpose. We also find that some of the instrumental variable techniques used in the literature are flawed. Basic OLS results, as well as a variety of additional evidence, suggest that (a) human capital is a more basic source of growth than are the institutions, (b) poor countries get out of poverty through good policies, often pursued by dictators, and (c) subsequently improve their political institutions.     

Market Structure and Risk Taking in the Banking Industry

We demonstrate that the common view according to which an increase in competition leads banks to increased risk taking fails to hold in an environment where homogeneous loss averse consumers can choose in which bank to make a deposit based on their knowledge of the riskiness incorporated in the banks outstanding loan portfolios. With an exclusive focus on imperfect competition we find that banks incentives for risk taking are invariant to a change in the banking market structure from duopoly to monopoly. Finally, we show that deposit insurance would eliminate the gains from bank competition when banks use asset quality as a strategic instrument.revised version received October 15, 2003     

大学生旅游市场营销误区浅析

大学生旅游市场因其蕴含的巨大潜力已成为业内商家关注的亮点,但在经历了几年的研究与开发之后,大学生旅游市场并没有发生显著的变化,反而似乎已变为让商家望市兴叹的“鸡肋”。文章对这一现象进行了重点分析,找出关键的营销误区,并提出相应的改进建议。     

我国西部生态环境建设绩效评价体系研究

“局部改善,整体恶化”是我国西部地区生态环境状况的真实概括。为了治理西部地区的生态环境,党中央于1999年6月确定了西部大开发战略,将能源开发同生态环境治理并举。6年来,中央财政性建设资金投向西部地区4600亿元,转移支付和专项补助5000多亿元。国家计划在10年间退耕还林2．2亿亩,投资3600亿元。由于生态环境建设的绩效是一个漫长的量变累积过程,通过确定我国西部地区生态环境状况四大特征,建立“常态、一般、差”三级评价指标体系,对西部地区生态环境建设的绩效做出客观评价,有利于坚定人们对西部地区生态环境建设的信心。     

Idea and goals of environmental protection and ecological construction in the 11^th five-year plan period

In this paper, the executive of the 10th Five- Year Plan in the field of environmental protection and ecological constrution is reviewed, and the charactristics of economic growth and its environmental impact on the 11^th Five-Year Plan is forecasted and analyzed. A principal idea of eavironmental protection and ecological construction is put forward for the 11^th Five-Year Plan pertod： strensgthen the point treatment in key areas and set the main targets based on the idea. The relating countermeasures in national level are proposed as follows： set up appropriate ideas for official achievements by launching resources and environmental cost acconting; adjust the industrial struacture actively by industrial policies and strenuous work; develop circular economy, change the mode of environmental protecgon from end treatment to headstream and proeess control： strengthen the market mechanism in the process of pollution treatment, set up the system of ＂who treats who benefits＂ ; perfect interrelated laws and standards, strengthen the ability of environmental munagement; lay extra emphasis on two key targets： water pollution tretment in key river basins and management of the reserves; and combine the ecological consnuction and poverty alleviation in higher level.     

新疆城市居民收入不平等现状分析

本文采用基尼系数及其分解公式对新疆2003年城市居民收入调查的2828个样本数据进行分析，根据新疆的地理特征将基尼系数按南疆与北疆进行分解计算，并按收入来源对基尼系数进行集中度分解分析，结果表明新疆的收入不平等状况并不严重，南疆的收入差距大于北疆，工资收入和转移收入是收入差距增大的主要原因。     

古代岭南州府城市近郊风景的公共性研究

“城市山林”作为中国园林史研究中屡被提及的重要概念，已有了具体而明确的理论赋义。与之形成反差的，是当代研究长期缺乏对该词的历史溯源。为此，基于《四库全书》检索得到一定数量的文献史料，对“城市山林”概念的发展演变进行了初步考析。从中发现，“城市山林”并非一开始就是独立的概念；“城市”与“山林”两词媾和的过程，本质上是文人阶层有关“人之栖居”问题的长期思辨与抉择。而对此的认知，或将有助于更好地理解“园林”与“城市山林”之间的关系。     

征地补偿中的农民权探讨

近现代所有权限制理论的发展,其实质是如何限制公权力滥用,大多表现为如何保障土地利用人的权利.各国征地补偿标准的发展无论是在实体还是程序方面都体现出对土地利用人的基本权利保障.以此为依据,我国目前的征地补偿在征收目的、标准,尤其是程序方面还缺乏系统、明确的规定.农民权的依法具体确定才是征地补偿之根本.     

中美日环境会计信息披露差异研究

由于建立环境会计制度的时间不同、环境会计发育程度不同以及各国相关法律规定的不同，各国企业对环境会计信息的披露情况存在较大差异。笔者通过对中美日三国环境会计信息的披露形式和内容进行比较，认为应从加大宣传力度，进一步完善立法、加强执法、尽快制定环境会计准则和信息披露制度，提高企业管理者、会计人员的环保素质等方面入手。逐步完善我国的环境会计制度。     

会计学原理精品课程教学创新——以人为本教学原则的探索及成果

专业课教学如何体现“以人为本”,这是会计教学面临的新课题。近年来,我们实行了给予学生选择教师权利的挂牌教学法促进学生个性发展的教学科研化方法,创新探索了学生自我评价及自发的经验学习等方法进行了创新与探索,取得了显著成效。本文对此进行介绍,对其对会计教学改革提供参考。