工业体系和民营企业兴起——基于252家中国最大民营制造业企业的经验研究

主流经济学家把改革开放后民营企业的大规模兴起，主要归因为市场经济条件下发挥企业家精神和遵循比较优势的必然结果。但是这无法解释为什么民营企业在兴起之初就广泛和快速地进入到各个工业，尤其是技术和资本密集型工业。基于中国工业史和252家中国最大民营制造业企业创业发展史的历史证据，文章找回"工业体系"这一被主流所忽略的重大历史现象和学术概念，从而首次提出一种理解中国民营企业发展独特性的结构性解释。文章发现：从计划经济时期继承而来的门类齐全和独立完整的工业体系，是解释民营企业创业和发展独特性的关键变量；已有的由国有企业和科研院所组成的工业体系，从市场机会、技术能力和组织资源等方面塑造了民营企业的创业选择和发展路径。所以，中国民营企业的快速发展不是仅凭自由市场就会自动出现的普遍现象，而是在市场条件下充分利用工业体系提供的技术和市场条件才得以出现的特殊现象。     

An explorative study of corporate travellers’ perception at a German airport

The modern working environment is changing at a fast pace due to factors such as globalisation, digitalisation, and demographic trends. Taking an exploratory approach, this study examines how prevailing factors shaping the working world may influence the perception of business air travellers. Relevant factors are identified through a literature review, which results are confirmed by expert interviews (N = 11). Business travellers are surveyed (N = 67) at Munich Airport regarding their personal experiences and their evaluations of these identified factors. Their perceptions concerning the psychological and physical experience, digitalisation, age, and gender are examined in detail.Findings provide insights into the development of business air travel, with a focus on German business travellers. Despite the influence of advanced information and communications technology, survey results reveal that air travel might stay an essential part of the working world, as face-to-face meetings are not fully replaceable. Increasing multi-partner project work and flexible work structures could even lead into an increase of air travel. The study also delineates recommendations and research potential, such as the extension of the study in the light of the global COVID-19 pandemic. The question of how trends within the working world influence the perception of business related air travel is rarely studied. This study contributes to this gap in the scientific community.     

Some Potential Linkages for Input-Output Analysis with Flow-of-Funds

Three major, interrelated accounting statements, at the frontiers of quantitative economic analysis, are three interrelated systems, namely: (1) National income and product accounts (NIPA), (2) The input-output tableaux, (IO), and (3) flow-of- funds accounts (FF). The third-mentioned system is somewhat less available and used in only limited areas of macroeconomic analysis. This paper is mainly concerned with use of FF accounting systems. This system shows where financial resources originate, and where they go in support of real capital formation. In this respect, interest rates and other market-based financial rates are of key importance. While much macroeconomic analysis is based on the rates that fit the yield curve, showing the interest rate structure over various maturities of debt associated with a given degree of risk. In contrast, the FF accounts throw light on the whole spectrum of interest rates, across maturities and debt qualities. For example, in analysis of the real estate market and funding of capital formation there, it is important to have a full understanding of the course of mortgage rates of different maturities and qualities. In short, it is necessary to develop a full appreciation of supply and demand forces in the mortgage market, which often is not obviously related to movements of the operative rate for monetary policy, such as very short-term inter bank rates or call money rates. This paper attempts to provide material from the flow-of-funds accounts that would make it possible to analyze the movement of relevant mortgage rates or whatever other rates are needed to understand the financing of capital formation in real estate.     

广东本地服装品牌的市场培育

本地原创品牌的发展塑造需要坚持,也需要本地市场的支持。品牌经营者必须充分了解市场需求,有针对性地进行市场培育,同时结合自身条件进行品牌营销,才能在市场上取胜。文章基于服装品牌消费者层次分析,提出以差异性的品牌推广方式来培育忠诚顾客的若干策略,从而提升原创品牌的市场竞争力。     

Demand for broad money and expenditure components in Japan: an empirical study

The main objective of the present study is to examine empirically the long-run relation of broad money demand and its determinants in Japan. In contrast with previous study, the present study considers various components of final expenditure demand as determinants that are final consumption goods, expenditure on investment goods and exports. Using quarterly data over the period 1973Q1–2000Q2, the results of the bounds test [J. Appl. Econ. 16 (2001) 289] indicate a stable long-run relationship between demand of real M2 and its determinants. The empirical results also highlight that different domestic demand components yields different effects on Japanese broad money demand behavior. The estimated unrestricted error-correction model appears to track the data well and the results have important policy implications.     

针对物流的交通需求管理研究探讨

本文简要介绍了国内外交通需求管理的研究状况,阐述了在物流领域实施交通需求管理的意义和特征,提出了一些针对物流的交通需求管理策略,对我国在物流领域实施交通需求管理有一定的指导意义。     

现金流对上市公司投资行为的影响分析

本文采用实证方法，检验我国上市公司融资约束、现金流与投资决策之间的关系。以沪深300指数样本上市公司为基础，结合面板数据和时间数据，利用线性回归方法检验公司投资行为与现金流量、营业收入、负债率、托宾Q等财务指标的关系，并进一步分析上市公司的投资与现金流量等指标的敏感性。     

天津市城市基础设施需求弹性测度研究

通过对相关文献和城市基础设施投资决策的政绩、寻租、效率以及需求导向进行分析,并利用修正的鲍莫尔模型,可为分析居民需求弹性对基础设施投资倾向的影响提供了一个微观的理论框架。结合天津市基础设施建设的实证分析,从经济性基础设施和社会性基础设施两方面,探讨基础设施需求弹性反映出的结构差异。     

消费文化、认知偏差与消费行为偏差

本文放松了理性经济人假设,在行为经济学双曲线贴现模型框架下,以"自我控制"认知偏差及相应的模型参数设定对东西方消费文化差异进行了技术表达,进而阐明了消费过度(欧美国家)和消费不足(东亚国家)这两类消费行为偏差的形成机制。本文采用全球48个国家和地区1978—2007年的面板数据,以儒家虚拟变量和性生活指数作为消费文化的替代变量检验了文化与消费的关系。结果表明,在解释东西方消费率差异时,预防性储蓄等传统理论的解释力远低于不可观测的国家个体效应。儒家虚拟变量和性生活指数能分别解释国家个体效应的28%和58%。这表明消费文化等不随时间改变的个体因素比传统变量更能解释各国居民的消费差异。实践层面上,双曲线贴现模型中锁定技术能有效纠正"自我控制"认知偏差,从而消解儒家文化对消费的深度抑制,可为扩大内需政策创新提供思路启发和技术支撑。     

会计人员心理与会计违规行为——一个基于治理会计违规行为的分析视角

本文运用管理心理学理论,对会计人员心理与会计违规行为之间的深层内涵进行了分析,揭示了会计违规行为是外部环境和会计人员主观心理相互作用的结果。并指出治理会计违规行为的方法是减轻外部环境给会计人员造成的心理压力及对其各种需要的威胁,同时,还要重视会计人员正确价值观的塑造和健康心理的培育。