中国国有企业改革：经验、困境与出路*

作为国有企业产权改革主要模式，“混合所有制”改革是否有助于确保国有资产保值增值，是否有助于推动中国经济可持续发展等问题仍存在探讨空间。本文基于对于改革开放以来中国国有企业改革的成就和教训的考察，指出“混合所有制”可以作为竞争性部门国有企业改革的一个过渡形式；对于垄断央企的改革应该充分借鉴国际上自然垄断行业的改革经验，打破行政垄断，推动竞争性框架建立，并切实实现从“管企业”逐步调整为“管资本”，通过改革实现国有资产的保值增值，并为经济创造新的增长点。     

Rural taxation and government regulation in China

This paper places the problem of Chinese rural taxation in the context of government regulation and seeks to present an integrated theoretical framework of Chinese rural development in the past two decades. Our theoretical framework reconciles the seemingly contradictory facts that the average level of rural taxation relative to rural net income did not increase quickly from 1990, but rural taxation became a very serious problem in this period. Our findings suggest that this is in large part due to increases in rural income disparity from 1990 and uneven tax distribution among different income groups. We argue that differentiated enforcement of government regulations such as grain procurement and birth control play an important role in the rural taxation problem, and more generally, the problem of local government expansion and rising rural income disparity. The empirical findings support our hypotheses.     

基于RFID技术的末端产品信息管理研究

对末端产品的处理一直是学术界关注的问题，文章将RFID技术引入末端产品的物流信息管理，跟踪产品的整个生命周期，记录产品维修、报废、更换等信息，这些信息将减少末端产品的检测环节并有助于末端产品处理方法决策的制定，从而提高末端产品物流的效率。     

How Has Rural Tax Reform Affected Farmers and Local Governance in China？

Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers' tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.     

嫘祖归来兮

嫘祖这位伟大的人文始祖,德配黄帝,衣被天下,福泽万民,功高日月。但许多人却不知道,她生于盐亭,葬于盐亭。     

HEDGING INTEREST RATE RISK UNDER TERM STRUCTURE EFFECTS: AN APPLICATION TO FINANCIAL INSTITUTIONS

In this paper we investigate the use of the structured full rank model for hedging the balance sheet of a financial institution. Simulation results suggest that the optimal hedge is insensitive to changes in parameter estimates. In addition, we hedge a portfolio of Treasury bills using both the full information covariance matrix and the structured covariance matrix. We then contrast these results with those obtained from a duration-based model. Empirical results suggest that the structured full rank model is generally more effective in hedging applications than either the full information model or duration-based model.     

On the Statistical Significance of Event Effects on Unsystematic Volatility

We develop a method for determining the significance of the effect of a certain event (stock split, corporate restructuring, change in regulation, etc.) on unsystematic volatility of asset returns. Simulations show that the suggested tests reject the true null hypothesis of no effect on volatility at appropriate levels, whereas the rejection rates of a false null hypothesis increase with the magnitude of the effect. An application of the method to corporate spin‐offs reveals statistically significant and long‐lasting estimated increases in unsystematic volatility of parent companies' returns.     

晶化时间对CoAPO-11分子筛合成过程中转晶的影响

本文研究了晶化时间对低钴含量(x=0.1)的CoAPO-11分子筛合成过程中转晶现象的影响,并采用XRD、SEM对产物进行表征。结果表明,200℃下晶化48 h,可获得纯相CoAPO-11;当晶化时间超过48 h时,产物便开始向[Co-Al-P-O]-GIS型分子筛转化;晶化延长至72 h时,产物已全部转化为[Co-Al-P-O]-GIS型分子筛,该转化过程不可逆。从分子筛骨架结构单元出发,阐述了转晶现象的内在影响因素。     

高校扩招的经济学思考

文章针对自1 999年高校扩招的缘由及实施状况,引出衡量高校扩招速度是否合理或是否该继续下去的四条基本依据,并依此得出我国几年来高校扩招是一个大跃进式的过快速度的结论,由此引发一系列与经济社会不协调的问题。文章最后分析了产生高校扩招的原因及控制扩招冲动的几点建议。     

我国会计职业女性化问题研究

职业女性化是指在一定时期内,某种职业从业人员的性别结构呈现出女性人数比例不断增加直至占优势的状况。现实情况表明,我国会计职业出现了女性化的特征;其既有社会政治制度、经济体制的原因,又有女性自身特点的原因。会计职业女性化的过程,既反映了广大女性会计人员在我国经济生活中发挥着重要的作用,但也暴露了我国整个会计人才队伍建设的缺憾,本文在探讨我国会计职业女性化存在问题的基础上,提出了尽可能避免出现问题的思路和建议。