论云贵战时手工业的兴起及其畸形繁荣

云贵近代手工业经历了洋纱入滇黔以易鸦片的双向贸易，战时手工业畸形繁荣以及战后解放战争时的恢复正常三个阶段。其中，1851年机制洋纱入滇黔以易鸦片的双向贸易是云贵近代手工业兴起的标志，1935年国民政府结束西南军阀并颁布禁烟令则使其战时手工业得以萌芽，而正式兴起则始于1938年厉行严种、严禁、严运的禁烟运动。在战时手工业萌芽及其兴起过程中，政治、经济、军事等需要的战略转移是国民政府加强其生产的重要原因；战时云贵食粮基本仍可“自给有余”,是基于战争和经济建设所需丰富的矿产，复兴民族根据地的需要和交通中枢的战略位置等重要条件。随着全国抗战局势的不断加剧，云贵战时大后方战略位置渐趋凸显。特别是1938年东中部城市相继沦陷，国民政府迁都重庆，进一步加强了对云贵的政治和工业化建设，并在严禁、严运、严吸鸦片的同时，中断了云贵洋纱以易鸦片的双向贸易，开启了云贵战时手工业历程。在战时的机器生产大背景下，云贵地区相对落后的手工业重新发展起来，其在推动云贵经济社会发展的同时，也使贵州“工业建设方始萌芽”,云南工业建设也“开始建立”,但其实质是“畸形的繁荣现象”,背后存在着进出口困难等诸多问题。     

谈审计取证方法在审计实践中的运用

审计取证工作是审计工作的中心环节。本文结合审计工作实际情况,针对不同的审计项目和审计内容,阐述了如何运用各种不同审计取证方法,提高审计工作的质量和效果。     

国家审计本质再认识 ——基于国家审计结果公告的扎根研究

国家审计是一个内生于国家治理体系的信息反馈系统,其职能是对国家治理体系运行状态情况与治理效果的信息反馈,对治理体系的稳态作出评价;其通过多种形式的反馈载体,将国家治理体系运行中存在的问题和效果的偏离情况作出稳态评价并向治理者报告,提出非强制性的纠偏反馈审计意见和完善体制机制的抗扰反馈审计建议。国家审计反馈系统的要素包括反馈过程、反馈对象、反馈方式、反馈时限、反馈内容等,其主要特征为不具有行政强制权力,不代替行政管理、纪检监察、司法等部门的权限,国家审计主体与落实责任主体相分离。     

区域金融协同发展风险防范与金融审计应对策略

随着地方金融改革的深入,金融创新持续推进,区域金融协同发展过程中,金融风险呈现集聚效应。区域性金融风险突发性强,传导速度快,局部机构的经营恶化极有可能导致区域性金融危机爆发。因此,现阶段亟需借助金融审计手段,发挥金融审计的预防、警示等作用,采用行之有效的措施,对金融风险进行有效识别、防范与化解,进而促进区域金融健康协同发展。     

Legal financial obligations in the United States: A review of recent research

In the United States, legal financial obligations (LFOs) include many types of monetary sanctions. For example, fines are tied to specific offenses and imposed at conviction and fees charge people for the “use” of courts, prisons, and other public services. With the rise of mass incarceration, millions of people across the U.S. owe billions of dollars in LFOs. Yet despite the widespread use of monetary sanctions, it was not until the last decade that research began to uncover the vast system of LFOs embedded throughout U.S. laws and understand their far-reaching socioeconomic consequences. This paper reviews recent research on LFOs across three areas: (1) the political development of LFOs, (2) their implementation and enforcement, and (3) the consequences of LFOs on people, broader social networks, and the functioning of public institutions. We conclude with recommendations for future research that explores the hidden processes connecting these three areas and accounts for the fractured nature of the U.S. government.     

Measuring the Benefit of Offering Auxiliary Services: Do Bag‐Checkers Differ in Their Sensitivities to Airline Itinerary Attributes?

When firms evaluate their service system design choices, there is typically more uncertainty surrounding the value that a particular auxiliary service provides than there is on the cost of providing that service. To help inform this decision, we propose an approach where we compare the relative value of the segment of passengers who use an auxiliary service to the relative value of the segment that does not use it. We demonstrate this approach for a typical auxiliary service common to the airline industry. In 2008, most US airlines implemented checked baggage fee policies to decrease their costs by reducing the number of customer service agents needed in the check‐in and baggage handling processes. The success of this change has led to a current debate at many of these airlines on whether to make further staffing cuts in these areas, essentially making it even less attractive for passengers to check their baggage. Our proposed methodology helps answer whether passengers who continue to check bags in today's baggage‐fee era are more or less valuable than passengers who do not check bags. We explore this question empirically by examining, through a stated preference survey, if a history of checking or not checking bags can be used to segment passengers based on how their itinerary choices are influenced by common airline service attributes (on‐time performance, itinerary time, number of connections, airfare, and schedule delay). Contrary to the opinions of some top airline executives, we find that the passengers who continue to check bags at airlines that charge baggage fees are generally less sensitive to differences in three of these important service attributes and are less likely to switch airlines when a competing airline improves its offerings along these dimensions. Thus, airlines that charge for checked bags should consider improving the customer experience for their bag‐checking passengers, as they represent a potentially more valuable segment class to the airline.