A Study on Financial Performance, Financial Policies and Financial Strategy for China Resources Sanjiu and Beijing Tongrentang

医药卫生事业是关系到国计民生的重大问题，关系着千家万户的幸福。长期以来，我国医疗体制存在着诸多弊病，社会基本医疗保障体系不健全，尤其是小城镇和农村的医疗保障覆盖面极低。随着经济的发展和人民生活水平的提高，群众对改善医药卫生服务将会有更高的要求。工业化、城镇化、人口老龄化、疾病谱变化和生态环境变化等，都给医药卫生工作带来一系列新的严峻挑战。面对越来越严峻的形势，国家于2009年颁布新医改方案，确立了我国医药卫生体制改革的方向、框架和长远目标。 作为我国医药制造业的典型代表的中药产业，是我国独具特色和优势的民族产业。中药产业中具有代表的一类企业品牌，像同仁堂、华润三九、云南白药、九芝堂、东阿阿胶...Medical and health care is a major issue related to the national economy and the people's livelihood. For a long time, our medical treatment system is with many drawbacks, basic medical treatment insurance system is waiting for being perfected, especially in small towns and rural medical coverage is very low. With the development of economy and the improvement of people's living standard, people a...学位：管理学硕士院系专业：管理学院_工商管理硕士(工商管理硕士)学号：1792014115092

经济和伦理的内在统一：道德治理的范式转换

Abstract in Chinese: 道德治理的对象并非纯粹的“道德问题”，同时也是源自经济生活、体现复杂经济关系、利益关系和社会关系的经济问题。从经济伦理的视域考察，将道德治理的对象理解为与经济相分离的纯粹的“道德问题”，并进而试图以单一的道德手段加以治理，这种认识误区的理论根源在于对经济与伦理的分割式理解。秉持经济与伦理内在统一的基本立场，道德治理也应实现从“道德”治理走向“经济—伦理”治理的范式转换，从而在内容、主体和方法上进行相应的转变。Abstract in English: Not only “moral issues”, but also economic issues which involve complex business interests and society could be the object of moral governance. From the point view of business ethics, it is incorrect to separate morality and economy, and try to govern moral issues just by moral methods. This misinformation is rooted in splitting understanding of the economy and ethics. Because of the natural unity of economical and ethical phenomenon, moral governance should concern both eco-nomic and moral approach, and change the subject, object and method of the governance accordingly. [pp.161-162

经济伦理视野中的企业社会责任及其担当与评价次序

Abstract in Chinese: 从经济伦理学的视阈审视，将“经济责任”与“伦理责任”设定为企业社会责任中存有主次与先后的不同层序，是长期以来“经济”与“伦理”的分割式理解在企业社会责任问题上的显现。经济与伦理本质上是内在统一的。从这一立场出发，企业社会责任是经济责任与伦理责任内在统一、相互交融的“经济—伦理”责任。与此相对应，企业社会责任担当与评价的次序应遵循的原则是：企业在利润获取层面承担的社会责任优先于利润分配层面承担的社会责任。Abstract in English: From the view of economic ethics, it is the obvious exemplification of the separately understanding with “economic” and “ethics” in CSR that “economic responsibility” and “ethical responsibility” are assumed to have different primary and secondary sequence. In essence, economics and ethics have inherent unity. From this standpoint, CSR is an “economic-ethical” responsibility, in which the economic responsibility and ethical responsibility are combined as an inherent unity and also interacted with each other. Correspondingly, the undertaking of CSR and the order of evaluation should follow the principle that CSR of profit obtain have high priority. [pp. 313-314

The Impacts of Ownership Concentration on Corporate Performance

股权集中度对公司绩效的影响一直是公司治理中的一项重要议题，合理的股权集中度对上市公司长期健康的发展起着非常重要的作用。然而近年来我国上市公司股权仍然保持较高的集中度，业绩水平表现一般，大股东侵占中小股东利益的情况却屡见不鲜，股权集中度与公司绩效两者之间的关系开始越来越引起社会的广泛关注。 本文首先介绍了英美模式和日德模式两种比较典型的股权结构模式，并将其与我国股权结构现状进行了简单的比较。然后在股权集中度对公司绩效影响的实证研究中，选取我国深圳证券交易所A股上市公司数据，在多元回归框架下采用第一大股东持股比例、前五大股东持股比例、前五大股东持股比例平方和作为股权集中度的代理变量，Z指数作为股...The impacts of ownership concentration on corporate performance have always been an important issue in corporate governance. Reasonable degree of ownership concentration plays a very important role in the long-term healthy development of listed companies. However, in recent years the ownership of listed companies in China still maintains high concentration and their performance levels are general....学位：经济学硕士院系专业：经济研究所_政治经济学学号：1582010115181

New Accounting Standards, Fair Value and Value Relevance Research

自财政部于2006年2月发布了包括1项基本准则和38项具体准则的新会计准则体系，并规定于2007年1月1日起首先在上市公司实施以来，新会计准则的研究就成为焦点问题，引起了理论界和实务界的广泛关注。 财务会计信息系统旨在为信息使用者提供决策有用的信息。而价值相关性是在决策有用性的基础上对会计信息相关性特征的深化，也是相关性的具体化。此次会计准则的改革也围绕提高会计信息的决策有用性而展开。新会计准则体系在计量、报告等多方面进行了全面改革。值得注意的是，新会计准则体系中重点引入了公允价值计量模式，公允价值引入后是否增强了决策有用性更是成为热点。本文选择从会计信息的价值相关性角度出发，研究2005—...Since the new accounting standards has been issued in February 2006 and implemented in 2007 by Ministry of Finance. It is caused widely discussed in theory and practice. Decision usefulness is the primary objective of accounting information. Value relevance is one aspect of decision usefulness, as well as one of the characteristics of accounting information usefulness.The reform of accounting sta...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752007115109

经济正义与环境正义 转型期我国城乡关系的伦理之维

Abstract in Chinese: 转型期我国城乡关系出现了一系列新的矛盾和问题，突出表现在：城乡二元经济结构仍然存在，城乡环境也呈现出“城市环境好转，农村环境恶化”的二元趋势。马克思主义经典作家建立在唯物史观基础上的经济正义思想，功利主义以“最大多数人的最大幸福”为目标和尺度的经济正义观，以及罗尔斯以“作为公平的正义”为基本理念和原则的正义体系，为考察当前我国城乡经济正义问题提供了理论资源。城乡环境正义则主要体现为三个方面：城乡环保制度安排和环境资源分配问题中的程序正义；城乡环境补偿机制中的地理正义；城乡居民承受环境风险的实质正义。Abstract in English: Concerning the urban-rural relationship in our country, there are some new conflicts and problems. The economic system in urban areas differs from rural ones. The environment of the city gets better however this has an adverse affect on rural areas. Based on three theories, we could try to solve these problems with economic justice theory of Marx, the utilitarianism theory and the justice theory of John Rawls. In this chapter, we demonstrate the environmental justice problems into three levels: Procedural justice in protection and distribution, Geographic justice in compensation and Substantive justice in the danger of citizens. [pp. 31-32

The Analysis of Costs in the Reformation of the Productive and Operational Public Utilities ——Based on the Institution Change Theory

事业单位是我国特有的一种社会组织，曾经为我国各项事业的发展做出了巨大贡献，但随着社会主义市场经济的发展，这种体制已经不再适应时代的需求。2012年，调整修改了一年之久的《关于分类推进事业单位改革的指导意见》出台，明确提出要对现有事业单位按承担行政职能、从事生产经营活动和从事公益服务三个类别进行分类改革，其中生产经营类事业单位，被要求于2015年基本完成转企改制，但转企改制触动了各方的敏感神经，如何确保改制的顺利推行和有效成果，控制改制成本是关键。 要优化控制改制成本，首先需要对成本内涵与构成进行明晰，制度变迁理论为这种分析提供了研究视角。结合生产经营类事业单位转企改制的实践，改制成本可以分为...Public utilities are kinds of special social organizations in our country, and had made great contribution to the development of various undertakings. But with the development of the socialist market economy, Public utilities are no longer adapted to the times. In 2012, the introduction of "Guidance on promoting function-based reform of Public utilities", which was adjusted and modified ar...学位：管理学硕士院系专业：公共事务学院_行政管理学号：1392011115043

构建中国特色社会主义社会管理体系的路径选择

适应经济发展和社会转型的需要,构建中国特色社会主义社会管理体系必须实现社会管理从“以物为本“向“以人为本“转变,从“统治“向“善治“转变,从“人治“向“法治“转变,从“维稳“向“创稳“转变,从“重城轻乡“向“城乡统筹“转变,从“单一管治“向“共同治理“转变。只有着眼于社会管理的理念、方式、基础、制度等方面的全面创新,从全局出发又从细微处入手,才能建立健全中国特色社会主义社会管理体系,降低社会管理成本,提高社会管理的整体水平和综合效率。厦门大学985工程三期“公共管理学科重点建设项目”; 福建省社科规划重点项目“加强和创新基层政府社会管理能力建设研究”(项目编号:2012A030); 中央高校基本科研业务费专项资金项目“中国特色社会主义社会管理体系研究”(项目编号:2011221030

Super-Resolution Reconstruction of Agricultural Fruit Harvesting Based on Fuzzy Clustering

在现有的基于稀疏表示的图像超分辨率算法的基础上,提出了一种新的基于模糊聚类的超分辨率重建算法,并使用l-曲线法确定正则化参数,有效降低了图像的边缘锯齿效应,提升了图像整体的平滑性,改善了基于稀疏约束算法的主客观重建质量。通过与线性插值法、ElAd重建方法的仿真对比分析,基于模糊聚类的超分辨率重建方法可以显著提高果实自动化采摘图像的超分辨率重建效果。Based on existing image sparse representation based super-resolution algorithm, a new super-resolution reconstruction algorithm based on fuzzy clustering and L-curve method was proposed to determine the regularization parameter, to enhance the overall smoothness of the image by effectively reducing the image jagged edge effects, effectively improve the algorithm based on subjective and objective constrained sparse reconstruction quality.By linear interpolation, Elad simulation method comparison analysis, super-resolution reconstruction method based on fuzzy clustering can significantly improve the effect of super-resolution reconstruction automated picking fruit image.国家科技支撑计划项目(2013BAD20B10

基于系统可靠性的主动配电网置信容量评估

评估主动配电网的置信容量,可以充分利用新能源,为主动配电网的优化配置提供有效参考。以新增电源的有效载荷能力表征主动配电网的置信容量,建立基于等可靠性指标的评估模型。在蒙特卡..