我国企业应对反倾销的会计联动机制研究

国外频繁对华发起反倾销指控,我国涉案企业应诉不力的一个重要原因就是应对反倾销会计联动机制的缺失。本文对我国应对反倾销会计联动机制的内涵、目标、构建原则、构成要素、结构、功能和治理主体等进行了分析,以期提高我国应对反倾销的成效。     

“两型社会”试验区地方债务管理问题研究

"两型社会"试验区地方政府债务规模不断扩大,地方政府债务的特点多样,存在的问题不容忽视。地方政府应该注重资源整合,谨慎举债、建立地方政府偿债机制、完善相关法律法规,规范政府举债行为以化解地方政府债务风险。     

Potential for optimised food deliveries in and around Uppsala city, Sweden

Food products are among the most frequently delivered items to retail shops in city centres and also need special attention owing to their perishable nature and quality requirements. The main objective of this study was to map out the segments of food distribution systems and determine the constraints and possibilities in developing a co-ordinated and optimised food distribution system in and around Uppsala city, to promote efficiency and environmental sustainability. The study was conducted by arranging a series of seminars, carrying out field measurements, optimisation analysis and emission estimation. Data on eight companies that distribute food in and around Uppsala city, distribute were gathered and analysed. Different tools were used successfully i.e. Global Positioning System (GPS) for field measurement, RouteLogiX for route optimisation analysis and MODTRANS (a Matlab based package) for emission estimation. Optimising the individual routes reduced travel distance by 39% and time by 40% while total optimisation reduced the number of routes by 58%, the number of vehicles by 42%, and the total distance by 39%. Consequently, optimisation could reduce emissions generated by vehicles by 48%.     

基于经济区视角下的区域金融发展与经济增长关系的实证研究——以京津冀经济区为例

本文从跨行政区的经济区的视角来研究区域金融发展与经济增长之间的关系,采用协整检验和因果关系检验对以京津冀经济区进行实证研究。检验结果显示:在京津冀经济区金融规模与金融效率对经济增长存在正相关性,但是,两者对经济增长的促进作用并不显著。金融规模与经济增长之间不具有因果关系,而经济增长与金融效率之间存在显著的单向因果关系。说明京津冀经济区的经济增长与金融深化发展遵循的是需求引致型发展模式。     

非上市中小企业融资约束问题研究——基于修正的FHP模型的分析

在FHP模型的基础上,结合我国非上市中小企业的特性,对FHP模型的变量进行修正,建立了适于我国非上市中小企业融资约束的识别与估计的分析框架。以产能利用率为控制变量,超额现金流为解释变量,对非上市中小企业融资约束进行度量,其实证结果是显著的。     

环渤海经济圈地方立法协作机制研究

环渤海经济圈的经济一体化需要法制的保障,要建立适应环渤海经济圈的立法协作平台,构建一种紧密型行政立法协作模式,可以有效实现区域内法治的协调和统一。     

Business processes inter-operation for supply network co-ordination

In a global supply network, the overall improvement of operational efficiency and customer satisfaction can only be achieved through greater co-ordination and collaboration of all the network members. However, full benefits of close co-operation within a global supply network can only be achieved when the business processes of the individual companies can inter-operate. Currently available commercial solutions are inadequate in supporting full network co-ordination in terms of business process changes and technical arrangements. This paper proposes a system that aims to improve the co-ordination of production planning and control activities across the supply network. To achieve this, it is important to develop new business processes and principles for company collaboration and corresponding information systems. This process starts from the identification of business and system requirements, which underlie the general business solutions for network co-ordination, developing the guiding design principles and subsequent process design and system implementation.     

我国企业应对反倾销的会计联动机制研究

国外频繁对华发起反倾销指控,我国涉案企业应诉不力的一个重要原因就是应对反倾销会计联动机制的缺失。本文对我国应对反倾销会计联动机制的内涵、目标、构建原则、构成要素、结构、功能和治理主体等进行了分析,以期提高我国应对反倾销的成效。     

Wage Flexibility and Unemployment: The Keynesian Perspective Revisited

Keynes' main concern in the General Theory is about the capacity of an economy to return to full employment equilibrium when subject to a (negative) demand shock. He maintains that money wages cuts may not help reabsorb unemployment, as they do not necessarily imply a fall in real wages. On the contrary, wage rigidity may be necessary for avoiding that a cumulative process propels the economy far away the full employment equilibrium. Co‐ordination failures in the investment‐saving market are behind this conclusion. However, the analysis is carried out within a static equilibrium framework. This paper is an attempt to focus on the problems of intertemporal co‐ordination arising within the context of a sequential economy. Our analysis of the out‐of‐equilibrium process of adjustment stirred by a shock allows to generalize the original Keynesian intuition. Unemployment emerges as the result of a lack of co‐ordination due to irreversibly constrained choices, and not only nominal but also real wage flexibility does not necessarily help to restore equilibrium. As a matter of fact, it may even be harmful, by triggering processes that make the economy diverge from equilibrium. Our analysis has important analytical implications as regards the role of market imperfections and the interpretation of the effects of monetary policy.     

Persistent unemployment and co-ordination issues: an evolutionary perspective

Abstract. In this paper we look at unemployment as a phenomenon which reflects the co-ordination problems that characterize out-of-equilibrium processes of adjustment. The analysis carried out shifts the focus from structural factors to the economic process. It shows that unemployment cannot be satisfactorily explained – and policy interventions devised – by focusing only on specific characters of the technology or confining the analysis to structural factors concerning the labour market. The co-ordination mechanisms of adjustment processes rather than the fundamentals of the economy appear, in this light, as the main determinants of differences in unemployment trends in different economies; and monetary policy comes back to the center of the stage as an essential element of the working of these mechanisms. RID="*" ID="*" We thank anonymous referees for their very useful comments, and Elena Lega for the helpful support to the simulation analysis carried out. Correspondence to: J.-L. Gaffard