数字经济供给使用表:概念架构与编制实践研究

数字经济供给使用表是数字经济卫星账户的核心表式,具有统计协调和分析工具的双重作用,能够准确监测数字经济产业发展规模及传统产业与数字经济的融合程度。目前,国际上对数字经济供给使用表的研究尚处于初期探索阶段,还未有国家编制出基于实际数据的数字经济供给使用表,经济合作与发展组织(OECD)对数字经济供给使用表的理论框架进行了前瞻性探索,但系统的数字经济供给使用表构建指南还亟待完善。本文首先从供给和使用层面构建数字经济供给使用表概念框架,界定数字经济特征活动的概念和范围,梳理OECD 划分的数字经济供给使用表中的产品清单和数字经济产业分类;阐释数字经济最终消费、固定资本形成、贸易活动的内涵和种类。其次,围绕“产品×产业×特征活动”三重维度,设计数字经济供给使用表整体架构、阐明其核心指标。再次,编制数字经济供给使用表实例,剖析编制流程、总结编制要点。最后,提出结论和建议。本文尝试完善数字经济统计核算体系,为提出促进我国数字经济高质量发展的政策建议提供核算方法参考。     

A qualitative study on participants’ perceptions of child development accounts in Korea

ABSTRACT

In 2007, Korea implemented Child Development Accounts (CDAs) for institutionalised children in child welfare systems. Since then, the target group and a matching cap of CDAs in Korea have evolved. The target group expanded to include poor children receiving welfare, whereas the matching cap increased from KRW 30,000 (US$26.53) to KRW 40,000 (US$35.38), which is matched at a 1:1 rate. Despite the expansion, there is little empirical evidence examining the extent to which CDAs have influenced the life of participants. Using a content analysis method with a sample (N = 22), this study examines how CDAs have changed children’s mindsets, saving habits, education, future planning and sponsorship. The findings suggest that CDAs have multiple positive influences on children. This study concludes with policy implications for the inclusive and progressive development of CDAs in Korea.     

Material hardship and 529 college savings plan participation: The mitigating effects of Child Development Accounts

Experience of material hardship can adversely affect a family’s ability to make long-term investments in children’s development. We examine whether material hardship is associated with one indicator of such investments: participation in a tax-advantaged college savings plan (529 plan). Data for this study come from the SEED for Oklahoma Kids (SEED OK) experiment, an intervention that offers Child Development Accounts with financial incentives to encourage the accumulation of college savings for children from the time of their birth. Results show that material hardship is negatively associated with 529-plan participation, and this association varies by treatment status. At all levels of material hardship, treatment-group mothers are more likely to hold accounts than control-group mothers. These findings suggest that CDAs can be a useful policy tool to support families’ financial preparation for college.     

‘My dad hangs out of helicopter doors and takes pictures of oil platforms': Children's accounts of parental work in the oil and gas industry

Against the backdrop of the acceleration in pace of work and family life over the last decade, and the accompanying intensification of the work-family debate, this paper argues for the need to include children as stakeholders in the work-family debate. The ethnographic study on which this paper is based brings together children, family, work and community to explore interrelationships between workplace change, parental employment and family life in the oil and gas industry in Scotland. This paper focuses specifically on children's accounts of parental work and the work-family interface. Children, aged 8-12, were seen in schools and at home. Eight focus groups were conducted in two primary schools with 33 children. Nineteen of the families of these children participated in follow-up home interviews, in which 21 focus group children and a further 21 children (siblings, cousins and friends) were seen at home. Multiple methods were used: pictures and photographs of 'work', drawings, a poem, vignettes, word games, and a 'life mode technique'. The paper discusses children's concepts of 'work'; children's knowledge of parental work and the oil industry; children's perceptions of the impact of work on their parents; children's accounts of the effects of parental work on them and the importance of 'family time'; children's own work aspirations; and children's views and values about involvement, communication and decision making regarding parental work. Similarities and differences between children's accounts are highlighted. Sobre el telón de fondo del aumento de paso del trabajo y de la vida familiar en esta última década, y la intensificación del debate 'trabajo/familia' que lo acompaña, este artículo aboga por lo necesidad de incluir a los niños como partes interesadas en tal debate. El estudio etnográfico sobre el cual se basa este artiículo reune a los niños, la familia, el trabajo y la comunidad para explorar las interrelaciones entre el cambio de lugar del trabajo, el empleo de los padres y la vida familiar en la industria petrolera y del gas natural en Escocia. Este artículo se centra específicamente en las cuentas de unos niños del trabajo de los padres y de la interrelación entre el trabajo y la familia. Se entrevistaron a unos niños de 8—12 anos de edad en la escuela y en casa. Se realizaron ocho grupos de enfoque con 33 niños en dos escuelas de estudios primarios. De las familias de estos niños, 19 participaron en entrevistas de seguimiento, en las cuales 21 niños de los grupos de enfoque y 21 niños más (hermanos, primos y amigos,) fueron entrevistados en casa. Se emplearon múltiples métodos: ilustraciones y fotografías de ‘trabajo', dibujos, un poema, estampas, juegos con palabras y una ‘técnica modo de vida'. El artículo trata de los conceptos de los niños del trabajo; los conocimientos de los niños del trabajo de los padres y de la industria petrolera; las percepciones de los niños del efecto del trabajo en sus padres; las cuentas de los niños de los efectos del trabajo de los padres en los mismos niños y de la importancia del ‘tiempo para la familia'; las propias aspiraciones del los niños acerca del trabajo; y los puntos de vista y los valores de los niños sobre la participación, la comunicación y la toma de decisiones acerca del trabajo de los padres. Se ponen del relieve los elementos en común y las diferencias entre las cuentas de los niños.     

论《大唐西域记》所载之佛本生窣堵波

《大唐西域记》所载与佛本生故事相关的窣堵波,凡十七处,文中选择了其中的五处,通过与相关佛教经典及印度文献的比较分析,指出这些遗迹都是某一佛本生故事的最初上演之地,亦皆反映了相关经典的戏剧表演背景。六群比丘表演佛本生戏剧的事实,说明本生经可能都是在相关戏剧表演的基础上形成文本的。     

Saving Performance in Individual Development Accounts: Does Marital Status Matter?

Research indicates that marriage has a large effect on reducing the risk of poverty and is associated with a higher probability of attaining affluence over the life course when compared with nonmarriage. Using data from the American Dream Demonstration (N =2,364), this study compares savings performances of married and unmarried low‐income participants in a matched savings program—Individual Development Accounts. The results indicate that both married and unmarried low‐income participants can save in Individual Development Accounts. After controlling for program and other participant characteristics, there were no significant differences in savings between married and unmarried participants. We further examined possible factors that are associated with Individual Development Account savings performance for these two groups.     

面向新时代的国民经济核算研究议题及相关问题

本文结合国际国内研究动态分层次归纳、阐释当前国民经济核算的研究议题。具体包括:以国民账户体系2008版(SNA-2008)为起点的前沿研究,SNA中心框架的灵活运用研究,接驳中国国民经济核算体系(CSNA)及其实务的优化和创新研究,国民经济核算数据的综合应用研究。最后针对中国当前国民经济核算研究方法中存在的一些倾向性问题做讨论,比如是否过分关注与GDP的关联, 如何充分发挥卫星账户的作用等。     

Communication after an integrity-based trust violation: How organizational account giving affects trust

How can an organization repair trust through communication after an ethical failure? This study examines how trust is repaired after an integrity-based trust violation using three different accounts: apology, excuse, and refusal. In our approach, we rely on two strands of attribution theory, which suggests that different attributions for responsibility and credibility affect trust. An experiment with n = 368 was conducted to explore trust repair effectiveness of apology versus refusal and apology versus excuse after an integrity-based trust violation. Results revealed apology as a double-edged sword; it repairs trust more successfully than refusal and excuse because it is evaluated as more credible. However, it is less successful than refusal and excuse because it is evaluated as more responsible.     

双子星座：浙商钱庄与晋商票号的考量

早在春秋时代的越国就有一些精于经商之道的人;唐代从事商业者,有商贾之别;到明清时期便涌现出以地域联系为特征的各式商人集团,鼎足相拥的无非晋商、浙江宁绍商和徽商。其中宁绍商开设的钱庄和晋商经营的票号犹如浩瀚夜空里璀璨的双子星座。钱庄和票号的起源虽然有别,业务经营的走向上却逐步趋同,可谓＂异源同业＂,成为华夏商业发展史尤其是金融发展史上的重要里程碑。     

浅议中小企业应收账款管理问题

应收账款是企业流动资金的重要组成部分,也是企业收入中不确定的部分。如果企业应收账款积累过大且不能及时收回就会影响资金的周转和使用,会造成企业的现金流危机,尤其对于融资能力较弱的中小企业而言,应收账款能否及时收回更是企业生存和发展的关键。本文主要分析我国中小企业应收账款的现状及问题,并针对这些问题给出相应的解决措施。