客户风险的供应链溢出效应研究

利用手工搜集的2007—2017年A股沪深两市上市公司的1 087对供应商、客户数据，实证检验企业客户风险的供应链溢出问题，并在此基础上探讨企业的客户集中度和企业产权性质的调节作用。研究发现：供应链是企业间风险溢出的重要渠道，客户风险会通过供应链途径对供应商企业产生风险溢出效应，进一步分析表明，客户风险的供应链溢出效应在客户集中度较高的企业以及非国有企业中表现更为显著。该研究有助于拓展企业风险的实证边界，深化对企业间风险溢出问题的探索，丰富和促进供应链理论和企业风险理论内涵。     

Empirical Study on Corporate Governance and Voluntary Disclosure in China

This paper examines the impact of ownership structure and board composition on voluntary disclosure. Ownership structure is characterized by first ownership, and board composition is proxied by the percentage of independent directors. Voluntary disclosure is measured by an aggregated disclosure score of non-financial and financial information. Our results show that both lower and higher first ownership are associated with increased disclosure. The number,not percentage,of independent directors improve corporate disclosure. We also find that larger firms had greater disclosure.     

Differences in final felling and thinning behaviour between owner categories in Sweden

This paper develops a simple two‐period present value maximizing model of forest management. The production possibility is determined by the initial forest endowment, a growth function and transformation relations between thinnings, final fellings, pulpwood supply and sawtimber supply. The model is applied on thinnings and final fellings data of three different ownership categories in Sweden; private industrial, private non‐industrial and public owners. The results show lower price elasticities than previous studies where no distinction between ownership categories are made. Also, a previously unused inventory variable seems to have an important explanatory power.     

林权制度改革与非公有制林业发展

林权制度改革在江西大地如火如荼,其直接成效就是促进了全省非公有制林业的迅猛发展。试图探讨林权制度改革与非公有制林业之间的关系,阐述了政府必须提供非公有制林业发展的宽松环境。     

我国农机工业产权结构分析

在分析我国农机工业产权结构的基础上,指出国有及国有控股企业在固定资产、工业总产值、技术水平和吸纳劳动力等方面在农机工业中仍然占有重要地位;而民营企业具有机制灵活的特点,在诸多方面都居农机工业的主导地位,逐渐成为我国农机工业的中坚力量;三资企业在高端产品上所占的市场份额越来越大,具有很大的发展潜力.因此,根据产权结构分析与我国农机工业的发展趋势,认为民营和三资企业所占的比重会越来越大.     

Analysis of the Impact of Ownership Structure on the External Corporate Governance

Taking-over market, the main component of external corporate governance, affects the performance of corporate governance significantly. Through taking-over activities between companies, the market assumes its role in the governance mechanism. This paper analyzes the taking-over market of listed company in China from the view of ownership structure. By looking into the indirect taking-over activities between companies, the authors research the impact of specific ownership structure on the effectiveness of external corporate governance deriving from such activities. It is concluded that innovation of ownership structure is the key for taking-over market to take its role in external corporate governance more effectively.     

Attitudes of small-scale forest owners to their properties in an ageing society: Findings of survey in Yamaguchi prefecture, Japan

Populations of most developed countries have been ageing, and the populations of Japanese mountain villages are estimated to have reached into a super-ageing society. In particular, because forestry is unprofitable and due to the economic recession in Japan, many small-scale forest owners face the problems of ageing. For policy-makers, it is important to assess the socioeconomic impacts of forest owners’ ageing in order to ensure the sustainable management of forests. A survey was conducted of forest owners in Yamaguchi Prefecture, which is famous for overall depopulation and ageing of the rural population. It was found that 83% of 687 plantation forest owners who responded in the survey were 60 years or older and 76% did not have forestry income over the past three years, but 81% had kept up ownership of their forest as the traditional family property. In terms of forest management intentions, the respondents were found to consist of four types, namely ‘family management’, ‘commissioned management’, ‘de-accession’ and ‘possession without proper management’. Differences in evaluations of hypothetical policies were found among the four types.     

福建省林业国有苗圃的改革与发展

根据2003年对福建省林业国有苗圃基本情况和经营状况的普查和2004年对其改革与发展现状的调研,分析制约国有苗圃改革与发展的存在问题,提出了要突破改革瓶颈,应当提高一个认识、澄清一个观念、防止两个倾向、把握两个方向、重视两个优化、强调两个结合、盘活国有资产。     

我国上市公司股利政策与股权关系探讨

对企业股利政策理论的历史发展进行回顾，从MM的股利无关论到KUMARR的“噪音信号传递”理论，概括了我国上市公司分红现状，结合股权结构对上市公司分红的动因进行分析，根据我国证券市场股权的现状及国有股的减持实践，提出完善企业股利分配和股权结构的几点思路。     

新时期高校图书馆可持续发展中应加强的几项基础工作

高校图书馆的可持续发展是整个社会可持续发展战略的重要组成部分.高校图书馆的可持续发展要求图书馆应顺应时代要求不断地处于调整、建设当中.论述了高校图书馆在建设中应始终注意加强的几项基础工作.