质量效益型增长方式、企业创新与财务管理转型

在中国经济进入中高速发展期以及国际产业链重构背景下,由规模速度型增长方式向质量效益型增长方式转化是我国企业建立完整产业链、提高在产业链中竞争力的必然选择.质量效益提升战略要求企业实施科技创新、商业模式创新和管理创新.同时,还要求企业解决目前财务管理中支撑战略不够、业财融合广度和深度不够,以及对长期盈利能力的培养重视不够的问题.企业应以质量效益为导向,实现从核算型财务向以分析为基础的管控型、战略型财务的转化,充分运用企业的内部信息和宏观数据,从预测与决策、过程管控、业绩评价三个维度为质量效益型增长方式保驾护航.     

技术创新加剧了企业技能短缺吗?

随着劳动力价格上涨,制造业企业人口红利逐渐消失,以互联网、人工智能提升改造传统产业的同时,推动“技术红利”替代“人口红利”,成为制造业企业优化升级的必然选择。技术创新在促进经济发展的同时是否加剧了技能短缺?考察技术创新对技能短缺的影响作用,结果表明:技术创新对企业技能短缺产生了显著的正效应,研发支出增加了对技能劳动力的需求,并且伴随企业规模扩大、技能劳动力比例上升,技能短缺程度加剧。同时,技术创新对技能短缺在区域和产业上存在显著异质性。在超大城市中,技术创新对技能短缺的拉动作用更为显著。在中小城市,技术进步效应并不显著;而技术创新对制造业技能缺口的影响效应也显著强于服务业,进一步验证了技术创新水平的快速提升使现有技能水平无法与之相匹配,加剧了企业技能结构性短缺。     

Selected indicators for evaluation of eco-innovation projects

This paper addresses a particular innovation projects category, that is, eco-innovation, in line with the fact that a lot of research has been recently carried out in this area, due to increasing attention. Eco-innovation projects are related to development and introducing the new products, processes and services that reduce the overall negative impact on the environment, putting the business and innovation together to create sustainable solutions. The aim of our research is developing a model for prioritization of the most frequent eco-innovation projects in the recycling field. It should be one of the key challenges for national economies as it happens to be one of the current priorities and burning issues for the European Commission (Horizon 2020, CIP, COSME, etc.), giving the proposed model framework. The ranking has been established with regard to common national economy benefits defined through identified criteria, by applying the well-known analytic hierarchy process method of multi-criteria decision-making.     

Introduction: What does the future promise for work,employment and society?

In introducing this double Special Issue, the authors draw on the articles contained therein to highlight the main areas for consideration in research on the future of work. They present the fast‐paced changes affecting the world of work as offering an opportunity to move towards equality‐inducing growth, while warning of the dangers posed by mismanaged technological change, inequalities (highlighting the persistent and intersectional nature of gender inequality), global supply chains and opportunities for social dialogue. In this light, they also propose policy recommendations focusing on strengthening worker protection and representative institutions, rethinking regulatory frameworks and taxation systems, and ensuring just transitions.     

Cultural studies in the present tense

Cultural studies professed ‘radical contextualism’ imbues the project with a particular orientation toward ‘the present,’ a consideration of ‘the current moment’ as a configuration of forces shaping possibilities for politically engaged practice and affording concrete potentials for telling better stories. This essay elaborates these claims by way of tribute to Lawrence Grossberg. It is neither retrospective nor prospective. Instead – and in a manner more befitting a figure who continues to champion the political-intellectual practice of cultural studies here and now, in the present – this essay reflects on the author’s experiences learning with and from Grossberg in order to explore the the temporality of the cultural studies project.     

Corporate social responsibility driven innovation

This study identifies the substantial relationship between corporate social responsibility (CSR) and innovation activities of firms. Using the French Vigeo sustainability rating and the Thomson Reuters, we divided 619 firms into groups by their industry sectors, regions, and firm characteristics such as size and age. We premise that innovative investment is needed to prepare tomorrow's profits not only by considering investments in technology and in R&D, but also by dealing with sustainability to human, social, environmental, technical, and economic investments. Consequently, when the firm manipulates its short- and long-run business strategies, the consideration of the correlation between types of investment and CSR initiatives will lead to more cooperating effect on the outcome of investments. The findings provide a comprehensive understanding on the effect of sustainable management strategies on the innovation and sustainability of firms.     

Financial policy innovation for social change: a case study of China's green credit policy

Financial policy impacts on a range of social issues such as poverty alleviation, education, pollution control, etc. Making good use of financial policy and applying innovation to existing financial systems can generate positive outcomes for society. This article is to discuss the case of green credit policy in China. This policy was jointly announced in 2007 by financial and environmental regulators. According to this policy, banks were encouraged to give more loans to environmental friendly companies than to others. Such policy has made great progress, and it became a more formal document entitled ‘Green Credit Guideline’ in 2012. This guideline included a comprehensive definition on green credit and specified several requirements at practical levels. Despite the great success, challenges of implementing such policy still remain. First, information about corporate environmental performance is insufficient; second, market incentives for green credit policy are not high enough; third, most banking staff lack knowledge and capacity to handle environmental affairs. Nevertheless, this case still sheds light on how financial policy innovation drives social changes. The key is to identify the connection between social issues and financial issues, and then to make a business case that creates pressures or incentives for financial institutions. This requires a market where social and environmental cost is appropriately priced and internalized to those who generate it. Ideally, financial policies should help shape such a market so that society can share values created by financial institutions.     

基于路径分析的科技成果评价指标赋权方法研究

指标赋权是科技成果评价过程中的关键环节。通过建立路径模型,对科技成果评价指标进行路径分析,在消除其他因素影响的基础上,确定原因变量（指标）对结果变量（指标）的直接影响,并据此对指标进行赋权。实证分析表明,该赋权方法具有可操作性和实用性。     

Identification of arma models with non-gaussian innovations

The problem of modelling time series driven by non-Gaussian innovation has been considered recently by Li and McLeod (1988). In this paper we have discussed the problem of identification of ARMA models with non-Gaussian innovations. Simulation experiments are used to study the applicability of theoretical results.