The Impact of Ownership Concentration on Earnings Management of Commercial Banks——Based on the Angle of Loan Loss Provision

近些年来，我国商业银行在迅猛发展的同时，其盈余管理的问题也愈发引人关注。仅仅两年时间，我国上市银行平均利润增长率就从两位数迅速下降到个位数，银行业普遍面临着净利润下滑，不良率和不良贷款余额不断飙升的困境，这使得我国商业银行有着更为强烈的动机和需求来进行盈余管理。而这一行为有可能导致商业银行经营管理的风险和问题无法及时暴露，从而危害我国金融体系的稳定性和宏观经济的安全性。 与此同时，随着上市步伐的加快、境内外战略投资者的引入、金融控股集团的产生和运作等因素共同的影响，我国商业银行原本国有股一股独大、高度集中的股权结构被打破，逐渐呈现出股权多元化、分散化的趋势。而作为影响盈余管理程度的重要因素，...Recently, with the rapid development of commercial banks in China, their earnings management has raised more and more attention. They have to face up to the dilemma that profit falls sharply as well as non-performing loan rate and NPLs rise rapidly, which drives the managers to manage earnings with stronger motivation. This behavior may endanger the stability of China’s financial system and macroe...学位：经济学硕士院系专业：经济学院_金融学学号：1562013115206

Empirical study of the relationship between capital freedom and regional innovation performance

通过对资本自由度与区域创新绩效间的影响关系进行实证研究,发现资本自由度对区域创新绩效有着很显著的促进作用,在区域创新绩效不同的地区,资本自由度对区域创新绩效的影响机制呈现阶段性特征。通过进一步深入研究发现,政府及制度因素、经济因素、货币供给及金融发育程度对创新绩效有着正向的影响,而金融市场化水平对创新绩效的影响机制还不是很明确,有待我国金融市场的进一步改革,这种正向影响才会凸显出来。In this paper,an empirical study on the relationship between capital freedom and regional innovation performance has revealed that the degree of capital freedom has a significant promotion on regional innovation performance.In areas with different regional innovation performance,the mechanism between capital freedom and regional innovation performance has the phase characteristics.Further in-depth research has revealed the following phenomena.The government and institutional factors,economic factors,money supply and finance development level have a positive impact on innovation performance.However,the mechanism between financial marketization level and innovation performance is not very clear,which depends on the further reform of China′s financial markets,by that the positive influence will be prominent

The Research Based on the Generalized Virtual Economy Under the Relations of Chinese Residents Consumption and House Prices

根据居民消费理论,一般而言财富增加会促进消费,国外大量经验研究已证实了房价对消费存在正向的作用。但对于中国而言,房价上涨(财富增加)似乎并没有带动消费的增加？这是什么原因呢？我们认为房价上涨不仅有财富效应,也有与之相对应的替代效应(或称为挤出效应),这是因为短期内房价上涨使得人们购房支出增加而挤出日常消费。另一方面,基于广义虚拟经济视角的消费者心理分析也能更好地解释这一现象。本文利用1999-2010年我国的省际面板数据进行估计后发现,在我国,房价上涨会对消费的变动产生显著的负影响。对此,本文认为,这主要是由于替代效应造成的,同时中国以家庭为观念的社会结构也使得人们宁愿挤出日常消费也要承受“房奴“的生活。According to the theory of consumer spending,in general wealth increase will boost spending,a large study abroad experience also confirmed that the price of consumption has positive role.But for China's case,house prices rising(wealth increase) did not seem to promoting consumption increase? What reason is this? We think that rising of house prices have not only the wealth effect,also have with the corresponding substitution effect(or called extrusion effect),this is because the short term that makes people purchase prices increased spending squeeze daily consumption.On the other hand,from the perspective of virtual economy based on the generalized analysis can better consumer psychology to explain this phenomenon.This paper uses 1999-2010 in China provinces panel data after estimates that,in China,the prices of the change of consumption will produce significant negative influence.To this,it is mainly because of the substitution effect,China's family of the concept of the social structure also makes people would rather extrusion daily consumption also want to pursue "mortgage slave" of life.广义虚拟经济研究专项资助项目[项目编号:GX2012-1003(Y)];教育部2009年研究基地重大项目(批准号:2009JJD790039)前期研究成果;教育部新世纪优秀人才支持计划项目资金资

Demand-supply coordination in financial service of Taiwanese invested agricultural enterprises——Taking Taiwan farmers business bases in Fujian as a case

以福建省台资农业企业金融服务为切入点,从金融网点分布的有限性、授信条件的局限性、金融产品服务的单一性以及金融服务意识的被动性等方面,阐述福建省金融服务供给滞后于金融服务需求的情况,进而提出针对性建议,以期加快福建省台资农业企业金融服务的创新。The current status of the financial service supply lagging behind the demand for it in Fujian Province is dealt with in terms of the limit of financial network layout,the limit pf credit extension conditions,the singleness of financial product,and the passivism of financial service awareness,taking the financial service of Taiwanese-invested agricultural enterprises in Fujian Province as a case.The countermeasures are proposed to accelerate the innovation of financial service of Taiwanese-invested agricultural enterprises in Fujian Province

新一轮教育改革和远程开放教育的发展(三)

正如很多专家学者和业内人士所认为的,在"现代远程教育工程试点"十年之际,讨论普通高校远程教育的发展问题,系统的总结与深入的反思是不可回避的。试点目标的实现与落实情况如何,十年试点中积累的主要经验、形成的主要特色有哪些,试点过程中遭遇的深层次问题是什么、有哪些矛盾至今尚未解决,远程教

The Linkage Mechanism of the International Industry Transfer and National Innovation Competitiveness

国际产业转移是在全球范围内对资源要素的重新配置和调整,国家创新竞争是潜在实力的国际较量,以技术创新为纽带,国际产业转移与提升国家创新竞争力紧密结合在一起,相互促进。从工业化发展进程来看,资本主义国家依托创新的力量陆续走上了大国崛起之路,掀起了一波波国际产业转移浪潮,推动产业加速更新换代和全球创新的不断突破,也使得国际产业转移推动国家创新竞争日益呈现出快速化、合作化、结构高度化、规模化的趋势。我国在新一轮国际产业转移中要把握国际和国内双重机遇,积极参与国际产业分工,开拓创新成长空间,不断提升我国国家创新竞争力。The international industry transfer is the way to reallocate and adjust resources in the global scope,and the national innovation competition is the international competition of potential strength,the international industry transfer and the national innovation competition upgrading are closely together by the link of technical innovation.Judging from the industrialization process,owing to the powers of innovation,the capitalist countries rised to be great nations subsequently and raised waves of international industry transfer,which accelerated industry upgrading and promote constantly breakthroughs of the global innovation,and also made the international industry transfer present a trend of rapidly,cooperative,structure supererogations and scale.In the new round of international industrial transfer,our country must grasp the opportunities from the international and domestic,participate the international industrial division actively,open up innovation growth space,so that we can improve our country's innovation competitiveness continuously.2010年国家社科基金青年项目(项目编号:10CJL006);2010年国家社科基金一般项目(项目编号:10BJL046);2011年福建省科技厅软科学重点项目(项目编号:2011R0041);2011年福建省教育厅A类项目(项目编号:JA11088S)阶段性研究成果之一;2011年福建省高校科技创新团队的资

Research on Institutional Effectiveness Measurement——From Institutional Economics Perspective

如何确定制度的有效性是制度经济学必须回答的问题。文章提出制度有效性的判定原则应包括制度的效率、制度的正义性和制度的增益性三个方面,并根据经济学的分析原理建构了一个界定制度有效性的测度模型。通过对制度有效性的研究,使我们对于制度内涵的把握和理解更加深刻。It is an evitable question of institutional economics that how to define institution effectiveness.This paper points out that principles of judging the effectiveness are institutional efficiency,justice and interest increment,and builds a measure model to define effectiveness according to the principles of economics.We can understand the institutional intension more profoundly through the research of institutional effectiveness国家社科基金一般项目《新中国60年经济发展与制度变迁的互动关系与经验教训研究》(09BJL002)前期研究成果;教育部新世纪优秀人才支持计划项目资金资助项目;教育部研究基地重大项目《转轨深化、经济结构调整与可持续发展》(2009JJD790039)的阶段性成

二维荷电粒子维格纳晶格:边界效应

采用一种非线性的优化方法，研究了处于硬壁限制势下二维带电多粒子系统的基态，分析不同形状边界对系统基态构型的影响．由于圆形边界对称性高，基态结构和抛物限制势下情况相似．在正方形边界下，当系统粒子数N〈66时，荷电粒子形成方形晶格；当N≥66时，由于边界影响被削弱，内层粒子形成六角维格纳晶格．进一步分析了椭圆和矩形边界对维格纳晶格的影响