管理层权力制衡强度、债务约束与企业创新投资

企业创新是国家经济可持续增长的关键，受到管理层意愿的影响，因而需要对内部经营者的权力进行制衡。以2010-2018年我国A股上市公司为研究样本，实证检验管理层权力制衡强度对企业创新投资的影响，以及不同债务约束情境下高商业信用配置、高负债水平的调节效应，此外，还考察了产权性质的差异化影响。研究表明，管理层权力制衡强度越大，企业创新投资水平越高；高商业信用强化了该促进作用，而高负债水平弱化了该促进作用。进一步研究发现，管理层权力制衡强度与企业创新投资的关系在民企中更显著；国企能够更好地获得和运用商业信用，使其高商业信用对该关系的强化效应更显著；民企具有更强的债务约束，其高负债水平对该关系的弱化效应更明显。     

Alienation and anxiety in tourism motivation

Although underexplored in tourism studies, recent work suggests theories of alienation, as the dialectic of authenticity, have much to contribute to our understanding of tourism motivation. This paper uses three major theoretical tropes (Marxism, existentialism, and Lacanian psychoanalysis) to examine the role of alienation in the motivations of hiking and rock climbing tourists. In particular, these tourists describe only temporary and retrospective relief from anxiety, articulating authenticity as an elusive experience that lies at the horizon, in the next adventure, or in the past as a memory. Alienation is an ever-present component of the human condition, and as such, anxiety is omnipresent in our lives, contributing significantly to touristic desires for escape, rejuvenation, and existential experiences.     

Exploring the male Chinese tourists’ motivation for commercial sex when travelling overseas: Scale construction and validation

Sex and tourism has long been understudied. Little is known about tourists' motivations for consuming commercial sex while travelling, and even less, if indeed anything, is known about that of Chinese outbound tourists in particular. Based on twenty interviews and two surveys with a sample of 534 male Chinese tourists who had engaged in commercial sex when travelling overseas in the previous 12 months, this study aimed first to explore why male Chinese tourists travelled overseas and purchased commercial sex, and second to construct a comprehensive scale for measuring male tourists’ motivations for overseas commercial sex. With acceptable reliability and validity, the measurement scale yielded in this study consisted of eight motivation dimensions labelled as socialisation, relaxation and escape, travel-related novelty, sexual desire fulfillment/excitement seeking, sex-related learning, sexual mastery, social prestige, and business/pragmatic purpose. Both the theoretical and methodological implications related to the developed scale are also discussed.     

课堂教学中培养学生创新能力的建议

培养具有创新精神和创新能力的人才，是教育的重要任务。为此，要冲破创新心理障碍，建立新型师生关系，创设良好的教学环境，采用开放的教学策略，运用多种评价方法。     

我国职业经理人存在的问题及改进措施

职业经理人是企业所有者的代表 ,行使着企业经营管理的职能 ,对企业所有者负责。我国职业经理人作为一个阶层还有待形成。建立科学、合理的经营者激励薪酬制度 ,培育职业经理人市场 ,是造就我国职业经理人队伍的关键。     

论上市公司会计报表粉饰行为的识别及其防范

近几年我国证券市场出现的几宗大案使人们对会计报表的粉饰有了极大的关注,本文通过对上市公司报表粉饰的动机、常用手段的分析,提出了识别会计报表的粉饰的有效方法,以提高广大投资者识别盈余管理等粉饰方法的能力。     

Information processing and innovative choice

In this paper we examine how the information processing of subjects who make an innovative choice (innovators) differs from that of subjects who make a noninnovative choice (noninnovators). The task involves selection of an alternative within a range of prerated product category innovativeness. We propose that subjects who seek 1) impersonal/uncontrollable sources, 2) higher levels of information, 3) more detailed (versus summary) data, and 4) noncomparative (versus comparative) data are more likely to make innovative choices. The research method is a computerized process tracing experiment utilizing Search Monitor (Brucks 1988).The authors wish to express their gratitude to Merrie Brucks for the use of and help with Search Monitor and to Eric Johnson, Dave Schmittlein, and Mita Sujan for helpful comments on an earlier version of this paper.     

企业需求、企业能力与企业社会责任的匹配探讨——一种新的企业履行社会责任的理论分析框架

本文首先研究了企业履行社会责任的模式并提出了企业社会责任的层次模型;其次,将企业需求与个人需求在企业生态学的范畴下进行了类比,提出了企业需求层次模型,并将企业需求归纳为企业履行社会责任的动力;再次,本文运用企业生命周期原理,将企业成长状况看作是衡量企业具有一定的履行社会责任能力的体现;最后,通过将企业需求、企业能力与企业社会责任进行匹配探讨,揭示了企业履行社会责任的动力和能力原理及其可能的行为,并得出了一些有意义的结论。     

Social capital,user motivation,and collaborative consumption of online platform services

Collaborative consumption is broadly defined as sharing, obtaining, and giving access to products and services through peer networks online. As it is expected to resolve the societal and environmental problems, quite a few studies investigated consumers’ motivations that lead to positive attitudes and intention for collaborative consumption. This paper aims to study the determinants that motivate participants to perceive a positive attitude towards collaborative consumption focusing on three salient traits of social capital (shared goal, social interaction tie, and norms of reciprocity). The study found that social capital exerts a more substantial influence on intrinsic motivation (enjoyment and sustainability) than extrinsic motivation (economic benefit). The study also found that different social capital traits display different effects on motivation. In particular, the shared goal was a key determinant of both intrinsic and extrinsic motivation. And all three motivations positively affect collaborative consumption attitudes.     

创新驱动先前实践对建设目标的影响

基于各省出台的创新型省份建设方案，运用省级政府面板数据，实证研究了创新型省份建设对预期建设目标的影响。结果发现，创新型省份建设仅对可操控程度较高、完成难度较低的建设目标具有显著影响，而对可操控程度较低、完成难度较高的建设目标无显著影响；高强度激励对建设目标实现的影响作用较大。公开建设方案、科学设定建设目标、促进多部门参与、建立监督和评估机制是改进创新型省份建设和推进创新驱动发展战略实施的重要突破口。