相互保险的风险识别及创新解决方案——基于TRIZ和TIF理论

相互保险是保险组织形态中非常重要的一种,但是由于信息不对称,相对于其他保险模式而言,同样存在着逆向选择和道德风险问题。传统的监管模式下,监管渗透不够,反制力不强,导致了相互保险无法彻底解决逆向选择和道德风险的治理困境。本文基于塔福域理论和TRIZ理论系统地分析了相互保险模式中存在的风险,并且提出了创新性的解决方案,即构建“保险域”。     

把关还是放行——论商务联络译员的礼貌意识

以22名职业译员和学生译员为被试对象,观察其在商务联络口译场合下对不礼貌与过度礼貌言语行为的处理。研究发现:（1）两组被试均在应对面子威胁行为时自觉承担了把关人的职责,积极运用各类应对策略维护双方面子。（2）学生译员在把关时缺乏清晰的导向性,关注点较小,调节力度较弱;职业译员以交际目标为导向,同时关注社会和文化语境,调节力度更强,手段更自由。研究将礼貌置于其发生的语境,深入剖析译员的双重把关角色,构建了跨语交际下动态的礼貌概念,同时进一步揭示了联络译员角色的复杂性。     

Childhood exposure to the Second World War and financial risk taking in adult life

Adverse childhood experiences might have long-lasting effects on decisions under uncertainty in adult life. Merging the European Survey on Health, Ageing and Retirement with data on conflict events during the Second World War, and relying on region-by-cohort variation in war exposure, we show that warfare exposure during childhood is associated with lower financial risk taking in later life. Individuals who experienced war episodes as children hold less – and are less likely to hold – stocks, but are more likely to hold life insurance, compared to non-exposed individuals. Effects are robust to the inclusion of potential mediating factors, and are tested for nonlinearity and heterogeneity. Moreover, we provide evidence of hedonic adaptation to war, as high and low intensity of war exposure have comparable long-term effects. We also document that war exposure in childhood increases sensitivity to financial uncertainty since exposed-to-war individuals are less likely to hold stocks after periods of high volatility. Finally, we shed light on the most likely mechanism in the relationship between war exposure and financial risk taking – i.e., enhanced sensitivity to uncertainty – and we show that preferences, and not beliefs, channel this relationship.     

中国基本医疗保险的实际参保率及其分布特征:基于多源数据的分析

全民覆盖是基本医疗保险降低国民医疗费用负担的前提条件。中国基本医疗保险是否实现了全民覆盖仍存在争议。本文利用多源调查数据,分析了我国基本医疗保险实际参保率及其分布特征。不同来源的数据基本证实,2015-2016年,中国仍有超过10%的国民没有参加任何一项基本医疗保险制度。其中,城镇居民、非农户口和没有户口的居民、东北地区、年轻人、儿童、未就业人群、低收入人群、在校学生以及流动人口基本医疗保险实际参保率更低。城乡居民实行自愿参保,因管理部门分割、信息系统不统一导致的重复参保以及因财政补贴制度导致的户籍地参保等制度设计,是导致基本医疗保险未能实现全民覆盖的根源。要实现基本医疗保险全民覆盖,解决国民医疗后顾之忧,未来我国基本医疗保险应实行强制参保、以家庭为单元参保、常住地参保,建立全国统一的基本医疗保险信息系统,并鼓励发展补充性医疗保障制度。     

Optimal asset allocation for participating contracts with mortality risk under minimum guarantee

Abstract

We investigate an optimal investment problem of participating insurance contracts with mortality risk under minimum guarantee. The insurer aims to maximize the expected utility of the terminal payoff. Due to its piecewise payoff structure, this optimization problem is a non-concave utility maximization problem. We adopt a concavification technique and a Lagrange dual method to solve the problem and derive the representations of the optimal wealth process and trading strategies. We also carry out some numerical analysis to show how the portfolio insurance constraint impacts the optimal terminal wealth.     

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.     

Social network and family business: Uncovering hybrid family firms

What does it mean for a private enterprise in China to be embedded in a family? Our purpose here is twofold: (1) use social network analysis to describe what it means for a firm to be embedded in a family, (2) reveal from the application a new kind of firm, not family, yet akin to family. Armed with data on a large probability sample of private enterprises — a third of which meet ownership and employment criteria of being family businesses — we uncover a category of “hybrid family firms” that look modern in the style of firms that exclude family, but operate socially in ways similar to family firms. Our conclusion from summary statistics on the sample is that there are no differences in average performance level or network advantage for the three categories of businesses: family firms, hybrid family firms, and family-excluded firms. The fact that CEOs of family firms and hybrid family firms more often turn to family as key business contacts is a fact about network composition that raises no question about network mechanisms. Whether the CEO turns to more or fewer family contacts, government help is more likely with stronger political connections, and business success and survival are more likely with a large, open network. That said, the look-modern, act-traditional hybrid family firms stand alone in prospering with a CEO embedded in a closed business network. Recognition of hybrid family firms adds to the literature’s illustrations of social network analysis used to distinguish types of businesses and business people, and extends the population of organizations within which governance and strategy are likely to be better understood when viewed through a family logic.     

科技保险的困境—一个制度供求非均衡分析

现阶段,我国步入了创新驱动引领升级的关键时期,科技创新受到了整个社会的空前重视。科技保险作为分散和转移科技风险的重要手段,可以为科技创新提供有力的风险保障。目前,我国科技保险工作已经进入全面推广阶段,虽然取得了一定的成效,但整体运行并不理想,科技企业参保率低,科技保险缺失严重。究其原因,主要在于制度供给不能适应科技企业对科技保险的需求,科技保险制度供求非均衡,在现行的科技保险制度下积聚着大量的潜在利润,而这些潜在利润既是科技保险制度非均衡的原因,又是科技保险制度创新的动力。     

高校教师企业实践中的身份认同

高校教师在企业实践中，要面对企业、社会、同行以及自我身份认同的挑战。我国现行的高校教师发展制度以及校企合 作的开展水平，造成教师自我身份认同和他者身份认同的文化和现实困惑，这种“客体”身份的困惑对教师企业实践的投入程 度、实践成果和效果产生了很大负面的影响。超越身份认同困境，提升高校教师企业实践的效果，第一，高校教师要深入企业 实践，而高等职业院校专业教师引进要以企业实践经历作为入职门槛；其次，营造专业课教师身份认同的文化环境；最后，要建 立教师自主专业发展机制，培育教师职业人格。     

“一带一路”沿线国家营商环境对经济发展的影响——基于世界银行营商环境指标体系的分析

良好的营商环境会提高企业的经营绩效,有助于吸引外商直接投资,因而受到了各国政府的极大关注。选取2010—2019年“一带一路”沿线58个国家为样本,分析了沿线国家营商环境的整体特征及演变趋势,运用固定效应面板模型、工具变量法以及广义矩估计法实证研究了营商环境对沿线国家经济发展的影响。实证结果表明:“一带一路”沿线国家营商环境对人均GDP存在显著的正向促进作用,即营商环境的改善可以促进国家经济的发展。进一步研究发现,开办企业、办理破产、获得电力供应和跨境贸易等有关政府经济规制程序的改善能够显著促进经济发展,其他细分指标如建筑审批时间、获得贷款、投资者保护、缴纳税款和执行合同并没有通过显著性检验,财产注册甚至可能会阻碍经济发展。总体上,沿线国家应当重视营商环境建设,根据营商环境具体指标的要求逐步改善本国的营商环境,以促进经济发展。