我国市场经济的历史起点与发展阶段的选择

国际上市场经济经历了萌芽阶段、初级阶段、发展阶段、发达阶段,各阶段的依据是不同生产力性质、不同生产关系形式以及商品生产和商品交换的不同水平.我国市场经济的历史起点应是三个:一是从计划经济开始向市场经济转化,二是从自然经济向商品经济转化,三是从小商品经济(或简单商品经济)向大商品经济或市场经济转化.我国市场经济发展阶段的战略选择,应该是分类定位和分类发展,采取多层次多样化的市场经济的发展阶段.     

关于发布《审计报告》、《持续经营》、《前后任注册会计师的沟通》三项准则的说明

4月14日,中注协修订的《独立审计具体准则第7号—审计报告》和《独立审计具体准则第17号—持续经营》以及拟订的《独立审计具体准则第28号—前后任注册会计师的沟通》,经财政部批准发布,将于2003年7月1日起施行。现对这三项准则的有关内容作些说明介绍。其中有关《审计报告》、《持续经营》准则修订的背景情况,我们已在今年第3期上介绍过。关于《独立审计具体准则 第7号——审计报告》1.注册会计师对审计报告承担的责任更加明确原审计报告准则规定,注册会计师应对其出具的审计报告的真实性、合法性负责。还规定,审计报告的真实性是指审计报…     

The welfare effects of import “subquotas” on heterogeneous product categories

In spite of its importance to policy makers, surprisingly little attention has been paid to the welfare effects of one aspect of trade policy-how to implement an import quota that applies to a heterogeneous product category. The government can impose a simple quota that applies indiscriminately to all goods within the product category or it can divide the quota among them with subquotas. In this paper, we analyze the welfare effects of subquotas. Under certain simplifying assumptions we find that a system of subquotas nearly always exists that provides greater welfare than a simple quota for a large country that retains quota rights or for a large or small country that gives quota rights away to foreigners. However, subquotas cannot increase the welfare of a small country that retains quota rights. The difference lies in the effect of imports on the home country's terms of trade.The views expressed in this paper are those of the authors and do not necessarily reflect the opinion of the US International Trade Commission. The authors are grateful for helpful comments on an earlier draft by anonymous referees.     

政策

在近日召开的会国国土资源工作会议上，国土资源部部长徐绍史正式披露，允许地方试点集体建设用地建设租赁房，北京、上海已获批准试点。     

A dynamic two country Heckscher–Ohlin model with non-homothetic preferences

We examine the properties of a two-country dynamic Heckscher–Ohlin model that allows for preferences to be non-homothetic. We show that the model has a continuum of steady state equilibria under free trade, with the initial conditions determining which equilibrium will be attained. We establish conditions under which a static Heckscher–Ohlin theorem will hold in the steady state, and also conditions for a dynamic Heckscher–Ohlin theorem to hold. If both goods are normal, each country will have a unique autarkic steady state, and all steady state equilibria are saddle points. We also consider the case in which one good is inferior, and show that this can lead to multiple autarkic steady states, violations of the static Heckscher–Ohlin theorem in the steady state. Furthermore, there may exist steady state equilibria that Pareto dominate other steady states. These steady states will be unstable if discount factors are the same in each country, although they may exhibit dynamic indeterminacy if discount factors differ.     

Domain‐Relevant Commitment and Individual Technical Innovation Performance

Individual innovators play a critical organizational role in that they generate and often champion technology and product ideas. Amidst an ongoing stream of organizational and team innovation research, few empirical studies focus on differences in individual innovation performance despite the importance of the individual innovator to a firm's innovation efforts. Based on goal commitment theory, we introduce a new domain‐relevant commitment construct and develop a conceptualization of conditional indirect effects. Our model suggests that relevant individual abilities enhance commitment to technical innovation and innovation performance while also insulating against the impact of situational variables, making employees' commitment to innovation performance less dependent upon context. Hypotheses are tested using two sources of data and a sample of 339 R&D professionals from a Fortune 100 industrial firm. Results suggest that commitment to innovation is a key motivational factor in explaining individual technical innovation performance. Situational characteristics impact motivation differently for individuals with lower vs. higher ability levels, even in this context in which truly low‐ability individuals, in the absolute sense, have been screened out by the employment selection process. The relationship between commitment and innovation performance is strengthened by higher levels of individual ability.     

Information-based trade

We study the possibility of trade for purely informational reasons. We depart from previous analyses (e.g. Grossman and Stiglitz (1980) [22] and Milgrom and Stokey (1982) [32]) by allowing the final payoff of the asset being traded to depend on an action taken by its eventual owner. We characterize conditions under which equilibria with trade exist.     

Did Australian Firms Choose to Switch to Reporting Operating Cash Flows Using the Indirect Method?

In 2007 Australian accounting standards were amended to allow a choice of presenting operating cash flows using either the direct or indirect method. This study investigates the number of ASX‐listed entities that switched to the indirect format. Our results indicate that between 2007 and 2009 nine companies changed their reporting format. The firms adopting the indirect method have similar leverage, liquidity and performance to industry and size‐matched controls. Given that previous research indicates that the direct method provides superior information for predicting cash flows and performance, our results will be welcomed by financial statement users and the Australian Accounting Standards Board.     

中国精英对中欧关系现状和前景看法

2010年5月至8月,在欧盟第七框架项目解析中国人对欧盟的看法的资助下,中国社会科学院研究生院联合中国人民大学等机构针对中国精英就中欧关系现状和前景及与此相关的问题看法进行了调查。调查数据显示:第一,精英对欧盟的知晓率比较低。第二,在信息渠道选择上,互联网、电视和报纸是三大主要工具,不同工具对中欧关系看法具有一定的影响。第三,中国精英对欧盟保持较好的印象。第四,精英认为欧盟的国际政治和经济影响力仅次于美国,且均强于中国。第五,精英对中欧关系现状和前景的看法日趋谨慎和保守。第六,通过回归分析可以发现,教育、收入、学习和工作经历等变量对精英的欧洲观有着明显影响。第七,学者和媒体工作者对中欧关系的现状和前景的看法和评价,均比其他群体更为积极和乐观。