企业会计政策选择问题探析

合理、公允的会计政策能够真实反映企业的财务状况、经营成果,满足使用者的信息需求。但目前我国企业会计政策选择存在会计规范体系尚不够完整和协调、缺乏会计政策选择意识、会计政策选择没能达到整体优化和利用会计政策选择等手段操纵会计利润等方面的问题。解决对策包括：完善会计制度和会计准则、加强对企业会计人员的教育、注重企业会计政策选择效果的整体优化和完善会计信息质量监管制度,进一步提高会计信息质量水平等。     

Simultaneous equations with binary outcomes and social interactions

This paper introduces a discrete-choice simultaneous-equation social interaction model. We provide a microfoundation for the econometric model by considering an incomplete information game where individuals interact in multiple activities through a network. We characterize the sufficient condition for the existence of a unique BNE of the game. We discuss the identification of the econometric model and propose a two-stage estimation procedure, where the reduced form parameters are estimated by the NPL algorithm in the first stage and the structural parameters are recovered from the estimated reduced form parameters by the AGLS estimator in the second stage. Monte Carlo experiments show that the proposed estimation procedure performs well in finite samples and remains computationally feasible when networks are large. We also provide an empirical example to illustrate the empirical relevance of the proposed model.     

Self-control and financial risk taking

We report two studies investigating the role of self-control in risky financial decision-making, operationalized as incentivized lottery task decisions. Study 1 (N = 529) investigated the link between propensity to take financial risks and trait self-control. Study 2 (N = 321) examined whether reflecting on one’s prior successes and failures in exercising self-control has an impact on subsequent risky financial decision-making. Study 1 identified a negative link between self-control and financial risk-taking, and Study 2 found that reflecting on self-control successes lowered people’s propensity to take financial risks, while reflecting on self-control failures made people more prone to take financial risks.     

Variance-based sensitivity analysis with the uncertainties of the input variables and their distribution parameters

For the structural systems with both the uncertainties of input variables and their distribution parameters, three sensitivity indices are proposed to measure the influence of input variables, distribution parameters and their interactive effects. With those sensitivity indices, analysts can make a decision that whether it is worth to accumulate data of one distribution parameter to reduce its uncertainty. Due to the large computational cost, the analytical solutions are derived for quadratic polynomial output responses. Whereas for the complex models, state dependent parameter (SDP) method is utilized to solve the proposed sensitivity indices efficiently.     

Large courts,small justice!: The inefficiency and the optimal structure of the Italian justice sector

An important problem in the public sector, given the lack of output prices and exit decisions to sanction inefficient units, is finding the optimal industry structure. We apply a novel approach to Italian courts of justice, a typical example of a small sector in the public domain but with important effects on economic agents׳ behavior, firm size, FDI, and on the overall economy. The suggested approach enables us to break down the aggregate court inefficiency into different sources and to investigate the optimal structure of the justice sector. Results show that technical inefficiency (lack of best practice) accounts for more than one third (38%) of total inefficiency, while size inefficiency (courts that are too big) is about 22–25%. The remaining inefficiency is represented by a sub-optimal allocation of inputs (30–40%). If reallocation is confined to macroregional or regional borders, then technical and size inefficiencies increase in relative terms compared to reallocation inefficiency. We suggest that, together with reallocating inputs by merging smaller courts, a complementary set of policy interventions would be to adopt best practices and split larger courts.     

出生性别比偏高的特征与原因分析——对湖北省麻城、广水、安陆三市的调查

湖北省麻城、广水、安陆三市总出生性别比升高呈现出的特征:一孩出生性别比基本正常或略微高些,但二孩及以上出生性别比超高,而二孩出生性别比超高是总出生性别比升高的主要原因;政策内二孩生育存在严重男孩性别选择行为;贫困农民家庭是选择性男孩生育的主要群体;性别选择最容易在农村流出育龄人群中实现。农村经济社会文化环境、农民家庭多重生育需求、男孩偏好、生育性别选择,这些环环相扣的因果关系变量,以及胎儿性别鉴定与人工终止妊娠易获得性和现行生育政策的“挤压”效应等,是造成调查地出生性别比异常的综合因素。     

Rationality and Order-Dependent Sequential Rationality

We show that an individual using a choice function is sequentially rational and the decisions he makes are independent of the order of implementation of the rationales if and only if he is rational with the union of the rationales as a base binary relation. When he makes his decisions following a choice correspondence, the sufficiency part of this claim still holds, the necessity part of it does not.      

输入强化影响二语听力注意的实证研究

注意在二语习得中扮演着重要角色。以注意假设和输入强化为理论基础,本研究采用前测-实验-后测-延时后测的实验方法,以英语虚拟语气为目的语形式,实证研究了输入强化对促进二语听力注意和习得的影响。结果表明：语法提示不能有效促进二语听力注意,输入强化有效地促进了二语听力注意;语法提示和输入强化结合促进了二语听力注意,但与单独输入强化促进注意程度无明显差异。应重视输入强化的形式和内容,抓住学习者兴趣,促进学习者在二语听力习得中的持续注意。     

制造业发展战略研究——兼论中国先进制造业的发展

文章将微观企业的研发投入指标、财务指标与资本结构指标纳入到因素评判体系,运用模糊综合评判法对中国传统制造业和先进制造业进行了区分界定。在此基础上选取中国制造业发展的相关经验数据,分别测算了中国先进制造业的需求与成本,发现先进制造业在外部战略环境上存在着需求疲软与成本上升的双重约束。最后对中国先进制造企业发展提出可供参考的建议。     

Implications of behavioral consistency in dynamic choice under uncertainty

This paper considers two fundamental aspects of the analysis of dynamic choices under risk: the issue of the dynamic consistency of the strategies of a non EU maximizer, and the issue that an individual whose preferences are nonlinear in probabilities may choose a strategy which is in some appropriate sense dominated by other strategies. A proposed way of dealing with these problems, due to Karni and Safra and called behavioral consistency, is described. The implications of this notion of behavioral consistency are explored, and it is shown that while the Karni and Safra approach obtains dynamically consistent behavior under nonlinear preferences, it may imply the choice of dominated strategies even in very simple decision trees.