企业参与精准扶贫对审计质量的影响

2020年,我国脱贫攻坚取得全面胜利,总结资本市场助力脱贫攻坚的经验,对推动新发展阶段中国经济的高质量发展有着重要的现实意义。以2016-2019年期间沪深两市A股上市公司中参与精准扶贫的企业为样本,探讨企业参与精准扶贫对审计质量的影响,结果发现：企业参与精准扶贫显著提高了审计质量,企业参与精准扶贫与审计质量之间的正向关系在高媒体关注度企业和非国有企业中更显著。为了巩固脱贫攻坚成果,推进乡村振兴工作,政府要高度重视企业的力量,新闻媒体要加强对企业参与精准扶贫的报道与监督,企业要积极承担社会责任,三者共同发力于中华民族伟大复兴战略全局。     

设立村级河长提升农村水环境治理绩效了吗?——基于倾向得分匹配(PSM)的反事实估计

农村水环境长期存在“边治理、边衰退”和地方政府监管乏力问题,通过广泛设立村级河长能促进农村水环境治理绩效的提升吗?基于黄河流域4省份实地调查数据,采用倾向得分匹配法(PSM)实证检验村级河长的设立对农村水环境治理绩效的影响及机制,比较不同流域差异、地理区位及村庄规模下的组群差异。实证结果表明:村级河长的设立能够显著提升农村水环境治理绩效,对上游村庄、中小型村庄、近郊村的水环境治理绩效有显著的提升效应,且稳健性检验后结论依然成立。进一步的机制分析发现,村级河长有效治理的深层原因在于村庄内部知识资源、关系资源、动员能力发挥着中介效应,在政府纵向激励问责机制的驱动下村级河长通过资源整合与策略化动员,有效弥补自身治水资源不足的缺陷,避开低绩效陷阱,进而提升河长制在“最后一公里”的政策效应。     

On the difficulty of making social choices

The difficulty of making social choices seems to take on two forms: one that is related to both preferences and the method used in aggregating them and one which is related to the preferences only. In the former type the difficulty has to do with the discrepancies of outcomes resulting from various preference aggregation methods and the computation of winners in elections. Some approaches and results which take their motivation from the computability theory are discussed. The latter institution-free type of difficulty pertains to solution theory of the voting games. We discuss the relationships between various solution concepts, e.g. uncovered set, Banks set, Copeland winners. Finally rough sets are utilized in an effort to measure the difficulty of making social choices.     

Media Technologies, Images of Drugs, and an Evocative Telepresence

I regard electronic media technologies as framing devices for how viewers perceive issues associated with illegal drugs. Controllers of electronic media technologies produce and disseminate images of illegal drugs and users of such drugs to which viewers respond. People who control the images of electronic media production create an evocative telepresence, or a visual context that relies on appeals to authority and emotion. However, viewers do not merely respond to images of illegal drugs; rather, they actively interpret such images and draw their own conclusions. To demonstrate the complex relationship between electronic stimuli and viewer responses, I report on a classroom experiment comparing those who saw and heard a heroin user with those who only heard this user. I also report findings from student perceptions of and reactions to four drug films. Results of the experiment and the readings of films indicate that viewers, especially those who can see and hear electronic displays, are sophisticated consumers who respond to immediate stimuli while making reference to distal stimuli. In the main, I contend that electronic images of illegal drugs and users in an evocative telepresence are powerful stimuli, but they do not cause viewer perceptions.     

Consumer trust in B2C e-Commerce and the importance of social presence: experiments in e-Products and e-Services

Reducing social uncertainty—understanding, predicting, and controlling the behavior of other people—is a central motivating force of human behavior. When rules and customs are not sufficient, people rely on trust and familiarity as primary mechanisms to reduce social uncertainty. The relative paucity of regulations and customs on the Internet makes consumer familiarity and trust especially important in the case of e-Commerce. Yet the lack of an interpersonal exchange and the one-time nature of the typical business transaction on the Internet make this kind of consumer trust unique, because trust relates to other people and is nourished through interactions with them.This study validates a four-dimensional scale of trust in the context of e-Products and revalidates it in the context of e-Services. The study then shows the influence of social presence on these dimensions of this trust, especially benevolence, and its ultimate contribution to online purchase intentions.     

新媒体背景下公众参与生态文明建设的路径

党的十八、十九大均指出,生态文明建设功在当代、利在千秋。十九大进一步明确提出要构建“政府主导、社会协同、公众参与、法治保障”的生态文明建设新局面。《环境保护公众参与办法》的出台为公众参与环境保护提供了强有力的制度保障,但公众的参与程度与许多因素有关。在积极发动和鼓励公众参与生态文明建设的过程中,政府可发挥新媒体协商平台的作用,提高新媒体的回应能力,为公众参与生态文明建设提供保障;公众应借助新媒体互动平台的功能,进一步提升生态意识,践行生态行为,自觉维护生态环境;环保组织要发挥新媒体的聚焦作用,推动环保组织的成长壮大。     

加强大学生媒介素养教育的基本逻辑与现实路径

网络化已成为大学生的一种生存方式,但网络媒介的双重属性决定了它对社会生活的负面效应不可避免,引导大学生适应媒介化社会生活势在必行。新时期加强大学生媒介素养教育的逻辑起点在于：网络行为异化造成大学生社会角色迷失及其人格支离破碎;网络行为约束机制缺失冲击着大学生网络道德构建;网络媒介负外部性侵蚀着大学生身心健康。加强大学生媒介素养教育、构建立体化媒介素养教育模式,应着力于培育大学生的媒介伦理素养与主体意识,增强责任意识,理性使用网络媒介;大力强化教育管理者的网络媒介素养,提升实践育人能力,发挥协同效应;全力优化网络生态,降低网络环境对媒介素养教育的影响的风险。     

中国“三农”问题研究现状及其成果评价——基于国家社科基金项目及其成果论文的计量分析

随着国家社科基金项目对“三农”问题研究的资助力度不断加强,相关研究发展迅速且成果卓著,对此进行整体梳理,既有助于总结以往研究的经验,也有益于相关问题研究的不断深入.文章以1991-2015年立项的3 375项“三农”问题国家社科基金项目及其18 770篇成果论文为研究对象,对项目信息、成果论文、研究热点与评价等方面进行计量分析,全面呈现中国“三农”问题近30年的发展与研究状况.研究表明,农民、新生代农民工、新农村等为“三农”问题的研究热点,有关农民、农民工的论文最受关注且被引频次最高.     

近一百年来现代化进程中的中国乡村—兼论乡村振兴战略中的“乡村”

建设什么样的乡村、怎么建设乡村,是近代以来中华民族面对的一个历史性课题。 在近百年中国现代化进程中,乡村不断衰败凋敝,这跟近百年来我国所选取的经济发展道路不无关系,更与人们对于“乡村冶和“乡村发展冶的认识紧密相关。 在相当长的一个历史时期内,人们简单地将“乡村冶与“农业冶、“乡村发展冶与“农业发展冶相提并论。 如果不能将乡村视为一个社会的概念,并着力乡村社会建设,即便在经济发展上用尽全力,也将事倍功半。     

东亚乡村振兴社会政策比较研究断想

作为典型的后发外生型现代化模式,东亚各国在努力追求和实现工业化、城市化的同时,也特别注意城乡社会的均衡发展,先后推出了系统的乡村振兴社会政策。 但在以往的研究中,学界一般都是循着国别路径展开的,多注重研究中日韩等国乡村振兴的相关政策提出及实施,而没有从比较社会政策的视角展开总体性比较研究。 故结合东亚主要国家工业化、城市化变迁进程中乡村振兴的社会政策实践,展开总体性的比较研究,深入挖掘政策出台的历史背景,分析解读政策文本的内涵,并注意政策文本之间的复杂关联,以实现对东亚乡村振兴社会政策的总体性研究提炼,为当下正在展开的中国乡村振兴战略提供有益的借鉴。