Based on the data of A-share listed companies from 2007 to 2020,this paper constructs empirical panel data containing macroeconomic policy uncertainty indicators, local government and listed company characteristics variables, and illustrates the mechanism of economic policy uncertainty’s influence on firms’ innovation behavior from the perspective of government competition.The study found that economic policy uncertainty has a positive effect on enterprise innovation and the impact is heterogeneous.The incentive effect on innovation input of state-owned enterprises, innovation output of non-state-owned enterprises and innovation level of high-tech enterprises is more obvious, and this conclusion still holds after a series of robustness tests.At the same time, it further explored its impact mechanism from the perspective of government competition, and found that economic policy uncertainty will stimulate enterprise innovation by promoting local governments to compete for innovation, while to compete for growth and compete for attracting investment will have a masking effect in the mechanism of economic policy uncertainty promoting enterprise innovation.The conclusions provide enlightenment for how the central government should reasonably encourage local governments to engage in healthy and orderly interaction and competition, so as to promote enterprises to improve their innovation ability in the face of uncertain environment.

经济飞速发展容易导致环境污染加剧,旨在改善日益严重的环境问题,政府相关部门通过一系列的环境规制来规范和督促企业披露环境会计信息,加强环境治理.本文选取了H纺织上市公司作为案例,探究环境规制对环境会计信息披露的影响.研究发现:环境规制的发展影响环境会计信息披露模式和内容的选取,企业环境信息披露质量会随着环境规制的完善而得到改进,幵且环境规制和环境信息披露客观上可以促进企业的环境治理.最后,本文对我国环境规制和环境会计信息披露提出了相关启示和建议.

The impact of economic fluctuations on corporate investment behavior was studies based on the data of of listed companies during 2009 -2015. The result indicated that the better the economic environment is, the larger the scale of capital expenditure would be, and the weaker the intensity of technological innovation. A further Sub-regional study found that there is no significant difference about economic fluctuations in the scale of business investment in the eastern and western areas; there are some differences in the effect of technological innovation. Economic status is positively correlated with technological innovation in the eastern region, economic status is not significant negatively correlated with technological innovation in the central and western regions.

This paper selects 632 manufacturing listed companies in 2015 and divides them into four categories according to the Wrigley classification method. By analyzing the conduction path of diversification influence on technological innovation, this paper studies the influence of different diversification types on R&D investment, and explores the relationship between diversification and innovation capability. The empirical results showed that the innovation ability of the diversified enterprise is weaker than that of the specific one; the diversification of non-related diversification inhibits the company's technological innovation activities; the higher the degree of diversification, the lower the innovation ability of the enterprise. Thereby the study provided some suggestions and hope it's beneficial for enterprises to further improve their R&D capability.

With the transformation and social structure of relationship-oriented in China, political connections widely exist in various. Each year many businesses spent huge amounts of time and money on establishing political connections. Taking GEM Listing Corporations as samples, This paper studied what kind of resources the political connection brought to the enterprise. The result found that political connections and debt financing have a significant positive correlation, and government subsidies have a significant negative correlation, and tax preferences have a significant negative correlation.

This paper examines the relationship between environmental regulation and technological innovation by the categories of industry, using 34 industries from 2010 to 2013 as the study sample. The results show the environmental regulation has a certain role in technological innovation, if not distinguish industries. Based on the principle of energy-saving and emission reducing, we classify the industries. The main conclusions are: environmental regulation has positive effect on innovation in medium pollution and energy consumption industries, while the positive correlation is not significant for the industries with low pollution and energy consumption industries and environmental regulation has negative effect on innovation in high pollution and energy consumption industries, but it is also not significant. The paper carries out a specific analysis and put forward the corresponding policy recommendations.

随着工业化进程的推进,环境问题日益凸显,越来越多的企业开始注重环境规制,促进环境规制与企业协调发展.利用2010—2013年中国工业行业相关数据,对环境规制与技术创新之间的关系进行实证研究.结果表明,不分行业情况下,环境规制与技术创新显著正相关.根据节能减排原则对行业进行分类分析,发现低污染低能耗行业的环境规制与创新产出呈现不显著的正相关关系,中污染中能耗行业的环境规制与创新产出呈现显著的正相关关系,高污染高能耗行业环境规制与创新产出呈现不显著的负相关关系.

FMCG industries make profit and realize the value through the scale operation featured with high frequent and repeated consumption. It is one of the important industries that influence the economic development. In China, the famous FMCG enterprises such as Nestle, Pepsi cola, Coca Cola, Starbucks, Johnson & Johnson, P&G, are all multinational companies, while domestic Chinese companies capture a far lower market shares than those transnational Giants. The paper uses a method of DEA to make an empirical research on the efficiency of FMCG public companies. Through the optimization analysis of the input and output, the paper explores the current development of China's FMCG industries and finds problems and advantages of each decision unit in DEA, furthermore, the paper propose some suggestions on how to improve the FMCG industries, encourages the enterprise management to value the actual operating capacity more scientifically and objectively, and hence to enhance the competitiveness of local Chinese companies in the industry of FMCG.

The text selects the data from GEM listed companies in 2011-2013 as sample, using the substantial evidences to analyze the impact of intellectual capital on business innovation input, innovation output and innovation performance, and discuss whether the intelligence capital produces a regulating effect between the government subsidy and technological innovation. The research discovers that the structure capital value-added coefficient has an obvious negative correlation with R&D investment and innovation output, it has a significant positive correlation with innovation performance. The material capital value-added coefficient and the structure capital value-added coefficient all have a significant positive correlation with innovation performance. The human capital value-added coefficient has a obvious negative correlation with innovation performance. The research also discovers that government subsidy has an obvious negative correlation with technological innovation and the intellectual capital produce a regulating effect between the government subsidy and technological innovation.

教学策略是教学心理学研究的热点问题,也是提高教学质量的重要方式,本文在分析大学新生特点的基础上,以《会计学基础》课程为例,总结出针对大学新生的三种有效教学策略:提供真实学习情境的教学策略;引导学生自主学习的策略;实施探究学习的教学策略.

为更好地解决我国人口老龄化的问题,国务院和中国保监会近期发布若干意见以保证“以房养老”模式在我国试点推广.美国作为“以房养老”模式发展最成熟、最完善的国家,其先进经验值得我们借鉴.文章通过“以房养老”模式的中美比较,归纳出美国“以房养老”模式的三个特点,并结合我国前期“以房养老”模式的实践情况,得出了完善我国未来“以房养老”实践的一些启示.

Innovation and M &A are two important paths of growing for economic entities .Are they substitutional or complementary ?By analyzing the samples of 31 provincial_level regions in China ,this paper studies the relationship between technological innovation and M &A ,and the impacts of government intervention and credit size on innovation and M &A .The result shows that previous innovation has a significantly positive effect on subsequent R&D investment ,while innovation has a significantly negative impact on M &A .Credit size has a partially mediating ef-fect and moderating influence on the relation between government intervention and technological innovation ,but it has no mediating effect on government intervention and M &A albeit some moderating influences .

资本市场的持续、稳定发展离不开有效的信息披露，而业绩预告是信息披露体系中最重要的组成部分之一。国外对业绩预告的研究始于20世纪80年代，并形成了丰硕的研究成果。随着我国资本市场1998年预亏制度的推行，我国学者也积极对相关研究开展了许多卓有成效的探索，但有关业绩预告的基本理论研究、业绩预告信息对投资者行为的研究以及自愿性与强制性业绩预告的差异研究还需进一步加强。

文章以2007-2012年中医药上市公司为样本,考察市场需求、政府补贴与技术创新的关系.结果发现,市场需求与政府补贴都能显著促进企业创新投入和创新产出的增加.进一步检验发现,外部市场需求在政府补贴与企业创新投入与创新产出之间的中介效应并不显著;而内部需求在政府补贴与企业创新投入与创新产出之间具有完全中介效应的作用.

Relying on the advantages of local human resources, medicine cultivation and process in Qichun county, Hubei province, the government has proposed medicine promotion strategy and policy support for taxes, seed subsidies, the traditional Chinese medicine in-dustry, tourism, professionals and insurance. Owing to the problems for the traditional Chinese medicine industry, the effect of government support has been influenced. As cash crop, the traditional Chinese medicine has fragile nature and does not have the self-sufficiency, so market volatility is easy to affect the farmers' enthusiasm. This industry has a leading role in the effect on local medicine cultivation, but the depth and breadth is limited. Medicine promotion is the feature and the striving direction. However, the traditional Chinese medicine in-dustry has not high proportion of the whole county economy in practice, so it is difficult to promote the development of rural agriculture and increase the real income of farmers.

本文以纺织上市公司和创业板上市公司为样本,分析政府补助的动机、实质及其影响因素。结果发现,纺织上市公司的长期偿债能力与政府补助显著正相关,现金实力与政府补助显著负相关;而创业板上市公司的研发投入强度与政府补助显著正相关,盈利能力与政府补助显著正相关。进一步对政府补助的明细进行解剖分析发现,纺织上市公司尽管也收到了许多的研发创新补助,但更多的是财政拨款贴息与产业发展补助,而创业板上市公司政府补助中占比最多的是研发创新补助,平均是纺织上市公司创新补助的2倍,其次是税收返还与奖励。本文的研究结果表明,我国对传统产业,比如纺织行业,政府补助更多的是"补弱";而对新业的行业,比如以创业板市场为代表的企业,则更多的是从产业发展的角度,鼓励其研发与创新,是一种"补强"。

首先分析中国纺织服装行业的并购背景,然后以中国纺织服装行业2003-2013年发生的40起并购案例为基础,从纺织服装企业并购双方经济性质、并购方式及其支付方式、并购的地域特点等进行统计分析,并针对纺织服装企业并购动因、并购前后的绩效,结合海外并购的动机及其效果,对纺织服装业进行深入研究,以全方位解读中国纺织服装业的并购.其结论有助于纺织服装企业对自身发展进行深刻的认识和准确的战略定位,并利用中国政府的扶持政策、产业结构转型和纺织服装业现有资本开辟中国纺织服装业的新出路.

The paper analyzed the relationship between intellectual property protection and technology innovation based on the sample from textile and apparel industry .The results showed that IPP had a significant positive relationship with inno-vation input ,but an inverted U -shaped significant relationship with innovation capability ,namely ,strengthen IPP will promote innovation input from firms and the overall innovation capability from textile and apparel industry .However ,too strong protection of intellectual property rights will hamper the development of the innovation capability .In addition ,the study also found that in a region with more developed textile industry and higher GDP per capita ,stronger innovation capa-bility from textile and apparel industry ,firms with more cash ability and higher profitability invested more in R&D .The results of this study can provide reference for the government to use IPP rules and formulate relevant policies .

本文首先评析了技术创新中的需求拉动论、技术推动论与政府引导论,然后以装备制造业中的专用设备上市公司2009-2011年数据作为研究样本,实证检验了政府补贴、市场需求与企业技术创新之间的关系,特别是考察市场需求是否具有中介或调节效应.最后以国家自主创新示范区东湖高新区内精伦电子、华中数控等企业为案例进一步阐明了这三者之间的关系.研究发现,政府补贴和市场需求与企业R&D投入显著正相关,市场需求对政府补贴与企业R&D投入之间不存在中介效应.研发投入与企业创值能力显著正相关,市场需求对企业R&D投入与创值能力有显著的正调节效应,而政府补贴对R&D投入与企业创值能力存在显著负调节效应.政府补贴与企业盈利能力显著正相关.

会计改革的不断推进与深化对会计从业人员的自主学习能力提出了更高的要求。以结构主义和人本主义教学观为指导，针对武汉纺织大学会计专业学生的问卷调查及相关访谈所进行分析可知，学习者对于自主学习以及应该如何自主学习都有一个正面的评价及认识，但在没有外部有效干预的情况下不能持续进行自主学习；学习者要善于利用外部资源进行及时有效的引导与讨论，避免陷入自主学习中的误区。大学应培养会计专业学生的自主学习能力，以应对未来知识的持续更新与应变能力，成就其未来职业发展能力。