财政补贴改革刍论

财政补贴是国家宏观调控的杠杆之一,但是,目前补贴不规范,财政补贴数额大、项目繁杂,补贴效果‘异化’,加大了社会不公。为了强化财政补贴杠杆功能,提高财政补贴效益,必须按照建立公共财政的要求,本着满足公共需要原则、弹性补贴制度原则和补贴方式间接化原则,改变“一刀切”和补贴刚性的局面,确保采暖费收支合理化,取消肉食、副食品、粮食等价格补贴,改革国有企业的亏损补贴制度。     

电信业顾客满意度测评指标体系的建立与检验

本文结合CS理论模型和电信业的具体业务,提出了电信业顾客满意度测评指标体系,并在预调查阶段运用信度分析和因子分析,证明了该指标体系的有效性和实用性.     

经济伦理与经济发展

经济发展不仅是一个要素投入与资源配置的过程 ,同时也蕴含着深刻的伦理规定 ,是一个价值选择和道德协调的过程。经济伦理对经济发展起着重要的影响作用 :在微观层面上 ,它是一种人力资本 ;在中观层面上 ,它是一种无形资产 ;在宏观层面上 ,它是一种社会资本。经济伦理通过降低交易成本 ,创造合作效益 ,促进资源的优化配置和社会经济的健康发展。同时 ,经济伦理作为一种特殊的经济资源 ,对经济发展的作用性质和方式具有特殊性 ,需要具体地去认识和把握。     

高职院校教学效能管理的思考

提高学校教学效能管理是现代教育管理的核心目标，是提高现代教育管理水平，实现学校效能的有效途径。本文分析了目前教学管理存在的问题以及教学效能管理研究的现状，归纳总结现代教学效能管理的特点，并对提高教学管理效能进行了深入思考。     

简述PHC管桩的发展态势

通过对桩基常用施工方法的比较，阐述了预应力高强度混凝土管桩的优点和静压法沉桩施工工艺的先进性。特别对人们关注的可靠性和经济性等问题作了较全面的分析，认为在诸多型式的桩基中预应力高强度混凝土管桩将独占鳌头。     

Corporate social responsibility committees and the use of corporate social responsibility assurance services

This study examines whether corporate social responsibility (CSR) committees associate with the external assurance of CSR reports. Specifically, we consider the presence and effectiveness of CSR committees. Using a sample of Australian firms over the period 2004–2016, we show the mere presence of a CSR committee is not related to the external assurance of CSR. However, CSR committee effectiveness is positively related. In addition, firms with higher CSR committee effectiveness are more likely to seek external assurance provided by the Big4 accountancy firms and acquire financial audit and CSR assurance services from the same provider. Taken together, CSR committee effectiveness plays an active role in CSR assurance services. Our results are particularly relevant to those with interests in understanding the demand and choice of external CSR assurance services, as well as the impact of corporate governance mechanisms on these services.     

政府国库资金、货币供给与货币政策有效性

政府财政行为对货币政策效应的影响是宏观经济学的一个热点问题,文章从政府资产角度出发,运用1994～2005年中国国库资金季度数据,采用协整分析方法对政府国库资金、货币供给和货币政策有效性问题,作实证检验。研究表明:(1)国库资金增减导致基础货币收缩和扩张,短期内国库资金变动会使货币供应量发生显著的反向波动,国库资金是货币供应量的Granger因,国库资金对货币供应量波动有较高的解释力,央行的货币供给由于国库资金而产生被动性。(2)国库资金与货币政策有效性之间存在密切关系,货币当局将国库资金变量纳入货币政策中介目标监控体系,有助于提高货币政策的有效性,国库资金成为财政政策与货币政策新的结合点。     

资产证券化对货币政策实效性的影响

资产证券化对货币政策的影响 ,是一个具有理论和实际意义的重要问题。本文从三个方面对此进行了表述。一是资产证券化对货币政策传导路径的影响 ,指出它并未降低利率政策的实效性 ,但对货币供应量这一货币政策的中间目标的实效性会有影响。二是资产证券化对利率期限结构的影响 ,指出资产证券化加强了短期利率影响长期利率的实效性 ;三是分析了资产证券化对银行监管的影响。     

中国货币政策传导机制分析——利率渠道的实证分析

市场经济条件下，在发达的货币市场和有效的金融机制基础上，货币政策主要通过利率、汇率、非货币资产和信贷传播四条途径影响宏观经济总量。本文重点通过对利率传导渠道的实证分析，说明中国由于利率管制等方面对货币政策传导的阻滞作用，中央银行的货币政策意图不能有效地指导实体经济，进而对疏导货币政策的传导机制提出对策建议。     

Towards a kernel theory of external knowledge integration for high-tech firms: Exploring a failed theory test

Designing information systems (ISs) requires a thorough understanding of the organizational knowledge processes in which these systems are used. Although much is known about internal organizational knowledge processes, the understanding of external knowledge processes is less developed. Hence, this paper reflects an attempt to operationalize and test a model of the process of external knowledge integration (EKI), consisting of an identification, acquisition, and utilization stage. We utilize high-technology based firms from a variety of high-tech categories including nanotechnology based firms since these firms have critical knowledge integration needs. The results of an international survey, with responses of 317 high-tech companies, suggest that not these three EKI-stages, but four organizational effectiveness functions (goal attainment, pattern maintenance, adaptation, and integration) account for most variation in responses. These findings seem to imply that ISs that are to support the EKI-process should be designed according to organizational effectiveness functions rather than to EKI-stages. It is proposed that each organizational effectiveness function imposes different requirements on ISs because users interact differently with IS in each function.