研究和开发费用的会计处理研究

根据《企业会计准则-无形资产》,企业无形资产在依法申请取得前发生的研究和开发费用应全部费用化.在会计实务中,此规定引起了很多的争论.本文将比较不同国家研究和开发费用的会计处理标准,重点讨论中国、澳大利亚以及国际会计准则IAS38等标准的不同,并以澳大利亚SMS公司为例进行分析,最后提出自己的建议.     

中国煤炭企业的产能过剩 ——程度测算、演变特征与影响因素

目前,中国煤炭企业产能过剩问题仍然严重,而准确衡量和判断煤炭企业产能过剩程度是科学化解产能过剩的前提。在传统产能利用率估计框架中,引入企业生产率异质性的影响,使用1998-2013年中国煤炭企业数据,对企业层面产能利用率进行测度,并检验其演变特征:2000年前,中国煤炭企业产能利用率逐年降低,2001-2008年呈现迅速上升趋势,随后产能利用率开始下降;煤炭企业产能利用率水平呈现显著的区域以及所有权差异,具有顺经济周期特性。进一步地,通过分析中国煤炭企业产能过剩的成因,发现:过度投资、政府补贴以及信贷扭曲是导致产能过剩的主要因素。因此,化解煤炭企业过剩产能,需要健全企业退出与转型机制、处理好政府与市场的关系,有效发挥市场资源配置作用。此外,要推动煤炭清洁高效的开发利用,形成安全高效清洁的煤炭供应保障体系。     

高质量发展指标体系构建及测度——以河北省为例

我国经济已由高速增长阶段转向高质量发展阶段。准确测度经济发展现状,需要构建高质量发展指标体系。根据高质量发展的内涵,构建了包含6个一级指标和24个二级指标构成的高质量发展指标体系,并以河北省为例运用2005-2016年经济运行数据进行实证测算。结果表明,河北省经济发展质量总体呈波动上升态势,但各维度发展并不均衡,经济活力和生态友好两个维度指标持续向好,而创新驱动、结构优化、民生改善这三个维度指标都出现了下滑和较大波动的情况,成为制约高质量发展的短板。     

中国银行业市场化进程的度量

改革开放以来,中国银行业以市场化为导向的改革在稳步推进,特别是“十二五”时期,改革步伐明显加快。采用利率市场化、信贷控制、市场准入壁垒和银行业治理四大类指标,运用主成分赋权法,以每一个五年规划为时间段,对中国1981年到2015年间银行业的市场化进程进行了度量。度量发现中国银行业的市场化进程以脉冲方式向前推进,如果按市场化制度安排为主要赋值依据,“十二五”末期,中国的银行业市场化程度已经达到了88.7435的分值,银行业市场化已经进入了后半程。     

Adaptive Crossover Design for Normal Responses

In a response-adaptive design, we review and update the trial on the basis of outcomes in order to achive a specific goal. In clinical trials our goal is to allocate a larger number of patients to the better treatment. In the present paper, we use a response adaptive design in a two-treatment two-period crossover trial where the treatment responses are continuous. We provide probability measures to choose between the possible treatment combinations AA, AB, BA, or BB. The goal is to use the better treatment combination a larger number of times. We calculate the allocation proportions to the possible treatment combinations and their standard errors. We also derive some asymptotic results and provide solutions on related inferential problems. The proposed procedure is compared with a possible competitor. Finally, we use a data set to illustrate the applicability of our proposed design.     

The non parametric regression estimate with dependent measurement errors

ABSTRACT

Non parametric regression estimation with measurement errors data has received great attention, and deconvolution local polynomial estimators can be used to deal with the problem that the errors are independent of other variables in the literature. In this article, the copula method is applied to tackle the case that the errors may depend on covariates, and the asymptotic properties of the resulting estimators are derived. Two simulations are conducted to illustrate the performance of the proposed estimators.     

A variance shift model for detection of outliers in the linear mixed measurement error models

ABSTRACT

In this paper, we extend a variance shift model, previously considered in the linear mixed models, to the linear mixed measurement error models using the corrected likelihood of Nakamura (1990 Nakamura, T. (1990). Corrected score function for errors in variables models: methodology and application to generalized linear models. Biometrika 77:127–137.[Crossref], [Web of Science ®] , [Google Scholar]). This model assumes that a single outlier arises from an observation with inflated variance. We derive the score test and the analogue of the likelihood ratio test, to assess whether the ith observation has inflated variance. A parametric bootstrap procedure is implemented to obtain empirical distributions of the test statistics. Finally, results of a simulation study and an example of real data are presented to illustrate the performance of proposed tests.     

The Implications of Using Messy Data to Estimate Production-Frontier-Based Technical Efficiency Measures

An empirical study of efficiency at the plant level, requiring production and financial data, was done using frontier function specifications. It is not evident from the implementation of the production-frontier models that different methodologies will consistently flag the same observations as being efficient or inefficient. As a result, outlier diagnostics for individual observations and for subsets of observations are used to achieve a relative index of influentiality within the spectrum of efficiency. These outlier diagnostic tests consistently flag the same subset of efficient and inefficient observations as the frontier models and additionally clarify ranking discrepancies among the frontier model specifications.     

On the Choice of Functional Forms: Summary of a Monte Carlo Experiment

The use of flexible functional forms is a standard practice in applied econometrics. Many flexible forms have been proposed. In this study, we investigate the behavior of three of them—the translog, the symmetric McFadden, and the symmetric generalized Barnett. Based on Monte Carlo experiments, we assess the ability of these forms to test theoretical properties and to measure technological characteristics.     

环境规制、R&D资本存量与绿色技术创新

科技创新是一个国家经济发展的内生动力。技术创新能力的提升需要持续的R&D投入,而R&D资本存量正是衡量持续研发投入水平的最佳指标。本文基于BEA原理,合理测算出中国大陆30个省区市（西藏除外）的R&D资本存量,并采用省际面板数据,构建空间计量模型,探讨环境规制下R&D资本存量对绿色技术创新的影响机制。研究表明：环境规制与R&D资本存量对绿色技术创新均具有促进作用,但一定强度的环境规制会挤占R&D投入资源,与R&D资本存量的累积发生“负挤出效应”,进而影响绿色技术创新;同时,R&D资本存量、环境规制对中国东部、中部与西部地区的绿色技术创新的影响呈现显著的区域异质性。因此,本文提出了制定差异化的R&D投资和环境规制策略。