论会计国家化与会计国际化

会计国际化是经济全球化和金融市场国际化的必然要求,会计国际化实质上是各国的利益相互协调。本文首先定位会计国家化,然后就如何协调会计国际化与国家化的辨证关系展开论述,最后就我国会计的国际化问题进行了分析。     

Assessing impact of regulatory risk on shareholders’ wealth

Research indicates that regulatory risk increases required return on investment by investors and causes underinvestment in industries with high sunk costs. The effects of regulatory changes may be measured by estimating the abnormal returns associated with the event. The results may suggest to regulators what should be encouraged or avoided. This article utilizes a fixed effects regression to examine abnormal returns from changes in Philippine nationalization regulations. The results are consistent with extant literature. Supreme Court decisions, which increased uncertainty and regulatory risk, produced negative abnormal returns. The initial release of draft implementing rules did not produce statistically significant effects, but a succeeding draft favouring liberalization, produced positive abnormal returns.     

拉美石油能源国有化背景下的中国拉美石油能源战略

近年来,拉美一些主要产油国的石油能源国有化对中国拉美石油能源战略产生了强烈的冲击,因此,在中国拉美石油能源战略实施中应做到:注重经济关系改善,巩固和扩大市场;淡化政治,突出合作的企业行为;采取多种战略组合开发模式,提高规避和抗击各类风险的能力。     

基于国际化战略的中国制造业海外目标市场选择

国际化战略是中国制造业发展的里程碑，然而，实施国际化战略的关键步骤是海外目标市场的选择问题。文章从国际化行为模式决策、目标市场选择的依据等方面展开分析，旨在为即将实施国际化战略的中国制造业提供理论参考。     

产品内国内分工视角下的“经济全国化”

世界经济危机迫切要求实现中国产业结构升级。通过产品内国内分工,东部地区主要从事研发设计等现代服务业,劳动资本密集型产业转移到中西部地区,这样既实现了产业结构的整体升级,又维护了中国"世界工厂"的地位。产品内国内分工促进了中西部地区参与全国和世界分工过程,有利于缩小地区收入差距,是实现经济全国化,走向共同富裕的根本途径。     

现当代西方文论本土化的成果与问题

现当代西方文论在中国经历了本土化进程,既取得了一些明显的实绩,如推动了文艺观念的创新、促进了思维方式的变化、酿成了多元共生的文艺理论格局、增强了中国文论的自觉意识,同时也存在着一些急需解决的重要的理论和实践问题。总结这方面的经验和教训,对科学地对待现当代西方文论和积极地吸取现当代西方文论的理论资源,建构富有时代感的马克思主义的文艺理论具有重要的学术价值和实践意义。     

论经济全国化

经济全国化是地域大国在经济发展过程中,经济发展由非均衡向均衡发展的过程,是缩小地区差距,走向共同富裕,共享现代文明成果的过程.经济全国化与经济全球化相互促进.应该通过设立专门机构、立法等措施,促进经济的全国化,促进中国产业结构的整体升级,提升中国在世界分工体系中的地位.     

从会计双重属性看会计的国际化和国家化

会计具有双重属性 ,一是自然属性 ,二是社会属性。自然属性要求作为技术手段的会计采用国际先进的处理方法 ,国际贸易和国际资本市场发展及跨国公司在全球的活动使会计趋于国际化。社会属性源于会计的经济后果 ,会计信息作为执行各种契约的依据 ,会导致产权的变动 ,各国会根据会计环境制定有利于自身的会计准则。各国社会环境的差异使具有社会属性的会计长期保持国家化特色。     

Some institutional design for shareholder socialism

Abstract

In times of a declining labour share and an intense international tax competition, some form of market socialism may contribute to hold income inequality in check. However, the concept of market socialism involves three major pitfalls: cronyism, technological stagnation, and power concentration. These pitfalls could be avoided by an appropriate institutional design that includes the combination of public ownership with an extensive use of the stock market, an incentive-compatible mechanism for the takeover of private firms, and participatory democracy.     

The Base ＆ Model of East Asia Economic Integration

There are three basic models of economic cooperation, i.e. economic globalization, economic regionalization, and economic nationalization. But the standard of economic integration between economics in East Asia is very low. In fact, there are good bases in the aspects of trade and investment, and there will be a new ＂two towers＂ model after the ＂goose flying＂ model.