An Empirical Model of Efficiency Analysis on Flood Prevention Investment in Japan

This paper aims to evaluate the comprehensive efficiency of flood disaster prevention investment from 1955 to 1999 by developing and applying an integrated evaluation model. Our analysis results have clarified some important issues currently being discussed in Japan. Firstly, the average values of normalized flood losses decreased greatly between the 1955-1961 period and the 1984-1999 period. Secondly, the ratio of human loss to total loss caused by floods in Japan may be less than 10%, based on the concept of the value of statistical life (VOSL) and values estimated from the risk-money tradeoff. The proportion of intangible effect to total loss increased from less than 10% before the 1970s to approximately 20% after that period. Finally, flood prevention investment in Japan effectively reduced losses caused by flooding before the 1960s; however, since the 1980s, investment has changed from an efficient mode to an inefficient mode, not only from the economic standpoint, but also from that of total flood loss saving.     

关于邮政企业管理人员竞争上岗工作的思考

为做好邮政企业竞争上岗工作,调动企业和员工双方面的积极性,文章分析了邮政企业竞争上岗工作的意义,提出了竞争上岗工作中存在的问题,探讨了做好竞争上岗工作的对策。     

The Effect of Earnings–Announcement Timing on Earnings Management

This paper examines whether firms which delay earnings announcements engage in earnings management. The cross–sectional version of the modified Jones 1995 model is used to estimate 'normal' accruals. Prior research has documented that, on average, delayed earnings announcements are associated with negative earnings surprises. Our evidence suggests that the market anticipates unfavorable earnings news when it observes reporting delays. As a consequence, late reporters appear to make the most of a bad situation by employing income–decreasing accruals in big–bath–type earnings management and in contractual renegotiations. We find that the magnitude of income–reducing abnormal accruals is related to the reporting lag.     

我国财政支农的资金效益问题研究

本文通过一系列数据对我国财政支农资金的效益进行分析得出农村居民纯收入的缓慢增长与财政支农资金的快速增加形成了明显反差,我国财政支农资金使用效益不高。针对这样的现状,分析了产生财政支农资金效益不足的原因,并提出相应措施来提高财政支农资金的使用效益。     

试论市场经济条件下和谐劳动关系的构建

和谐的劳动关系,是和谐社会的内核,建立和谐的社会,就必须首先建立和谐的劳动关系。而要建立起和谐的劳动关系,就必须进行一系列深层次社会变革。     

均衡性原则之“权重公式”的反思与重构——一个法经济学的分析视角

为避免均衡性原则适用的模糊抽象,具体化成为学界共识,量化方法颇受关注。阿列克西设计的“权重公式Wij”的影响力较大,发挥着定序量化分析的功能,但公式的适用范围受限及构成要素的赋值不当,降低了其应用价值。解决问题的关键在于重构“权重公式”的适用框架,法经济学的分析方法能强化公式的适用能力,使量化过程更具客观性。在以利益为核心的成本收益分析框架下,“权利”作为公式的适用对象,经必要变量的逻辑改进,“权利”的保护强度作为公式的构成要素;经济学上的价值及“权利”的损害导向确立公式的量化基础,继而“权利”能实现货币等价或价值评估。尤其基于经济学的替代理论,“权利”之间构成了新的权衡模型：“权衡公式Bij。”在“权衡公式”的结果判定上,Bij≥1,手段不符合均衡性,不应改变“初始状态”下“权利”的比例关系;Bij＜1,手段符合均衡性,且尽力选择使Bij值更小之手段。“权衡公式”兼具体系化与精细化分析能力,保持了严密结构和强操作性,为更普遍的实践应用提供新思路。在“权衡公式”与成本收益分析的关系上,它是一种融合成本收益分析的均衡性判断。     

黑河流域生态环境保护和建设

黑河是我国西北地区一个较大的内陆河，该流域由于人口压力，林牧矛盾，水资源粗放利用，出现了严重的土地沙化，盐化，沙尘暴等生态问题，本文提出应执行抢救性水源林生态环境建设，合理配置和科学利用水资源，实施跨流域调水等补水工程，构建生态农业体系的发展方略，实现黑河流域生态良性循环，促进区域经济，社会的可持续发展。     

上市公司内部审计管理战略初探

上市公司内部审计在建立完善企业内部控制、加强内部管理、提高企业核心竞争力方面发挥着越来越大的作用。本文认为,在国际、国内经济形势日益发生变化的今天,如何从战略的角度开展内部审计的核心专长和核心能力的培养;内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究,显得十分重要。     

中国物流现状与发展

论述了我国物流的现状和存在的问题；分析了我国经济发展和改革对物流业提出的新要求；对如何加快交通运输业的发展、建立现代化物流中心等问题应采取的发展对策进行了探讨．     

Do constraints created by economic growth targets benefit sustainable development? Evidence from China

An economic growth target is a declaration by policy authorities of commitment to that target and the corresponding allocation of resources. The constraints created by economic growth target are an important economic management method in China, which has helped China's economy to achieve remarkable achievements. However, it has also brought about serious environmental problems, threatening China's sustainable development. Using the data about economic growth targets in the work reports of 30 Chinese provincial governments from 2006 to 2017, this paper constructs several spatial measurement methods, such as the spatial Durbin model, to examine the constraints created by economic growth target's impacts on air pollution. The main conclusions are as follows. First, a significant “U-shaped” relationship exists between the constraints created by economic growth targets and air pollution. Second, the spatial Durbin model analysis revealed that PM_2.5 across China's provinces display significant positive spatial spillover effects and spatial agglomeration characteristics. Third, the direct, indirect, and total effects of constraints created by economic growth targets on air pollution are all statistically significant and depict a “U shape.” Finally, the constraints created by economic growth targets have an apparent threshold effect on air pollution, and the inhibiting effects increase with human capital and industrial restructuring. However, with the increase in foreign direct investments, constraints created by economic growth targets may increase air pollution. The conclusions of this paper are of great significance for improving the management of local government economic growth targets and sustainable development.