红利变化背景下中国经济发展方式转变的路径转型

随着中国经济发展进入新阶段,长期支持中国经济高增长的体制转轨红利、人口红利、投资红利、资源红利和外资与外贸红利逐渐消退。各项传统红利的消退使加快经济发展方式转变的必要性与迫切性日益凸显。因此,在传统红利消退的背景下,中国经济发展方式在转变着眼点上要实现从短期向长期的转变,在转变突破口上要从传统红利空间向新红利空间的转变,在转变重点上要从需求管理向供给管理转变,在转变目标上要实现从追求数量向追求质量的转变,以推动新的红利空间的形成。     

上市公司现金股利派发的财务效应研究 ——兼论现金股利代理成本理论的适用性

中国上市公司现金股利分配的特殊性,决定了其不同于一般的企业财务效应:派发现金股利后企业盈利能力和资产管理能力显著增强,偿债能力显著降低,发展能力变化不显著;企业盈利能力增长幅度与现金支付率呈正比关系,但股权集中程度弱化了现金股利对企业盈利能力的影响。     

基于传记特征的CEO继任财富效应研究

CEO继任是事关企业发展存续的重大战略问题,CEO继任财富效应也是西方学者近年关注的热点问题之一。引入5个CEO传记特征变量分析CEO继任的财富效应,通过应用事件研究法,以2004年中国发生CEO继任的216家上市公司为例进行实证分析。研究结果表明,中国上市公司的CEO继任财富效应显著,与继任CEO的受教育程度、拥有MBA背景和国际经历正相关,与CEO的继任来源无显著关系。     

中国生育率转变的人口自效应研究

生育率变动的规模效应将长期存在 ;生育率变动的年龄结构效应将在正效应和负效应交替 波动中逐渐收敛 ,最终趋于消逝 ,不如规模效应存续时间那么久远。我国人口发展战略应始终兼顾规模 和结构两种效应。我国未来人口老化的加深、人口高'红利'的消失、人口高'负债'的形成 ,是以往和现在 多个时期、多个阶段、多种因素促成的。就生育率而言 ,它包括以往过高的生育率 ,也包括后来较低的生 育率。当前及未来一段时间 ,我国各地区共同的任务应该是创造条件进入稳定的适度低生育水平。     

Demographic Transition,Developmentalism and Social Security in China

This article studies the current demographic transition in China and its implications on the country's social welfare reform, particularly its Old Age Social Security (OASS) development. The developmental approach is analyzed to examine how developmentalism affects China's social welfare reform. Reviewing the historical development of the OASS system after the 1980s, this article discusses the major issues and concerns under the current system and the challenges it faces for future development. Further studies are called upon to address these issues in order to build a financially sound and socially equitable welfare system in China.     

我国是否进入“刘易斯转折点”——文献述评及思考

本文梳理已有研究文献,将关于我国是否进入刘易斯转折点的观点归纳为三种:第一种观点认为我国已全面进入刘易斯转折点阶段;而第二种观点持相反意见,认为民工荒是特殊背景下的结构性失衡现象,我国农村劳动力供大于求的总体态势不会轻易发生逆转;第三种观点则认为我国经济处于中国特色的刘易斯转折点区间内。从不同视角认识这些争论有助于我们更好地把握刘易斯转折点,应对日益严峻的民工荒现象,更好地利用和兑现人口红利以及做好迎接刘易斯转折点的准备,实现我国经济由二元结构向一元结构的协调转型。     

Temporal disaggregation and restricted forecasting of multiple population time series

This article presents some applications of time-series procedures to solve two typical problems that arise when analyzing demographic information in developing countries: (1) unavailability of annual time series of population growth rates (PGRs) and their corresponding population time series and (2) inappropriately defined population growth goals in official population programs. These problems are considered as situations that require combining information of population time series. Firstly, we suggest the use of temporal disaggregation techniques to combine census data with vital statistics information in order to estimate annual PGRs. Secondly, we apply multiple restricted forecasting to combine the official targets on future PGRs with the disaggregated series. Then, we propose a mechanism to evaluate the compatibility of the demographic goals with the annual data. We apply the aforementioned procedures to data of the Mexico City Metropolitan Zone divided by concentric rings and conclude that the targets established in the official program are not feasible. Hence, we derive future PGRs that are both in line with the official targets and with the historical demographic behavior. We conclude that growth population programs should be based on this kind of analysis to be supported empirically. So, through specialized multivariate time-series techniques, we propose to obtain first an optimal estimate of a disaggregate vector of population time series and then, produce restricted forecasts in agreement with some data-based population policies here derived.     

纳税筹划在企业利润分配中的应用研究

纳税筹划是指纳税人为实现自身价值最大化和使其合法权利得到充分的行使,在既定的纳税环境下,对多种纳税方案进行优化选择的一种理财活动。与我国诸多的纳税筹划研究文献大多只是单纯地从纳税的角度考虑问题,不同的是以纳税筹划的本质和现实意义作为研究起点,具体的分析了企业利润分配中的纳税筹划活动。     

中国人口的迁移转变——基于迁移率的考察

经典人口转变理论侧重死亡和生育转变过程的测量、描述和解释,地理学家将迁移转变纳入人口转变框架,以完善人口转变理论。不过与死亡和生育转变研究不同,中国的迁移研究侧重基于对迁移流动人口规模和结构的考察分析,少有采用人口学意义上的迁移率指标的研究。文章利用2010—2015年历次中国综合社会调查的合并数据,通过人口学方法和泊松回归模型,计算和分析了1950—2015年中国人口迁移率趋势及社会经济差异。中国的迁移转变在宏观趋势上与中国的政治经济变迁高度一致。与死亡和生育转变相比,其波折性更强,说明更易受到经济社会政策变化的冲击。同时也观察到逢“0”和逢“5”年份的申报偏好。另外,迁移的社会经济差异明显。男性迁移率高于女性,但是两性差异在不断缩小;乡城迁移和未婚迁移大幅度增长;而越来越多受教育程度较高人群加入迁移,使得受教育程度越高的人群具有越高的迁移率。可以认为基于迁移率的考察揭示了中国迁移转变更具体生动的过程。     

The links between women’s employment and children at home: Variations in low- and middle-income countries by world region

As fertility declines in low- and middle-income countries, the time women devote to childbearing and rearing may also be reduced. This shift has been described as one of the positive consequences of the demographic transition, as it opens opportunities for women to pursue educational and employment opportunities that were previously constrained by the demands of bearing and raising children. We estimate the numbers of children residing at home (with their mother) for women in 58 countries in Asia, Latin America, the Middle East and North Africa, and sub-Saharan Africa. We then examine the association between women’s employment and having children at home. Finally, we assess trends over recent decades in the relationship between employment and childbearing, and differences in this relationship by mother’s occupation. We find a negative association between women’s employment and having children at home; this association varies substantially by world region, age of child, and mother’s occupation.