我国上市公司股利发放现状及原因

股利分配是企业财务过程中的重要一环。在我国上市公司股利分配中存在着许多亟待解决的问题。本文主要就我国上市公司股利分配的问题及产生这些问题的原因做一些分析,并提出解决问题的一些建议。     

我国上市公司财务预警的实证分析——以EVA和董事会治理为研究视角

本文以2012年公布的我国沪深两市A股公司中的38家ST公司(包含*ST公司)为研究对象,运用Logistic回归方法,分别加入所选的传统财务指标、EVA类指标以及董事会治理变量后,一共建立了三个预警模型。结果显示,三次回归的模型判断准确率分别为81.6%、84.2%和89.5%,表明同时将EVA和董事会治理变量引入财务风险预警模型中是可行并有效的。     

Blurred Vision?: Public and Private Higher Education in Indonesia

If, as some have argued, private higher education is now the most dynamic segment of higher education, it is also the case that its growth, partly in response to the increasing mismatch between spiralling demand and limited state capacity, is often ad hoc. The article examines the contours of this trend in Indonesia, where the balance of public and private higher education has shifted sharply over the last two decades. While the private sector has been responsible for much of the expansion in higher education, its role in relation to quality is more questionable. Indonesia’s economic burdens, sharply exacerbated by the effects of the Asian financial crisis of the late 1990s, make it likely that the trend towards privatisation, including of its public institutions, will continue. Together with the current rise of trans-national higher education, however, this is only likely to sharpen existing difficulties around longstanding issues of quality, equality, and regulatory capacity.     

美国大学治理结构的内涵、维度及启示

文章主要对美国大学治理结构的特点、制度进行论述,在筹资、节约成本等方面给我们以启发;通过与美国的比较,我国应该借鉴其合理有效的治理结构,并针对我国的国情将一些违背我国制度的筛选出去,并提出合理化的建议。     

高校办学自主权变迁的实证再研究(二)--高校内部学术决策权运行现状

在我国政府持续下放办学自主权的同时,高校内部也急需调整组织结构,提升高校学术自主能力。为此,高校一方面设立各种专业学术治理机构,为校级学术权力的行使提供基本的组织载体;另一方面普遍进行校院两级管理体制改革。实证研究表明,在高校内部学术治理机构建设方面,各种专门化的学术治理机构普及程度非常高,且大多数改革是自发进行的,决策内容涵盖与学术事务相关的所有综合决策、人力资源专项决策和学术事务专项决策,机构职能定位以咨询议事为主,机构人员仍然以高层行政管理角色为主,通过参与以及专业权威影响行使权力;在纵向分权方面,无论是否实行校院两级管理,高校一旦获得更多的办学自主权,在"如何提供"生产决策方面,都基本下放到了院系层面,使其在学术治理方面获得更多的影响力和自主性,而校院两级管理改革更加提升了二级学院整体的决策权力水平,资源配置方面尤为显著。     

Governance of early childhood education and care: recent developments in OECD countries

Since the 1990s, many OECD countries have expanded their early childhood services and developed more coherent and coordinated policies. Through this process, countries have adopted very different approaches to governing their early childhood systems. Drawing from findings of a 12‐country comparative study, this article explores cross‐national approaches to the governance of early childhood systems, as well as some possible implications for future policy development. The article discusses the roles of the national government, the local authorities, the private sector and other stakeholders, such as teachers and parents, in making key decisions about how the system operates in different countries. The article calls for empirical research on the effects of governance on the nature of policies and programmes for young children and their families in different nations.     

扩大办学自主权背景下的院系自我约束：困境与突破

院系作为高校最活跃的基层组织形态,其治理水平和办学质量直接影响高校各项核心功能的实现。随着高校管理重心下移,加强院系自我约束成为推进高校治理体系和治理能力现代化、进一步扩大院系自主权的现实需要。然而在实践中,院系自我约束存在着战略目标模糊、基础制度缺失、权责配置失衡、主体意识弱化等现实问题。为此,要将目标约束、制度约束、权责约束、程序约束作为突破点,加强院系自我约束, 着力构建权责利相统一、资源配置合理、机制运行畅通、民主监督有力的院系治理体制。     

网络治理视角下农民参与环境治理的机制探索

自从将我国的农村环境治理提上国家议事日程,取得的成就有目共睹。但是随着农村环境治理的日渐深入,那种过分依赖政府的治理模式暴露了许多深层次的问题,由此多元主体共同治理显得尤为必要。农民作为农村环境治理多元主体中的重要一员,其参与程度对治理成败起着关键性的作用。农民参与农村环境治理是实践发展的必然结果,蕴含着深刻的优越性,应从完善教育机制、建立信任机制、健全保障机制、强化激励机制等方面入手,进一步发挥农民在环境治理中的重要作用。     

“Dancing in a cage”: Changing autonomy in Chinese higher education

In China, the central government has released a series of key policy initiatives over the last twenty years to foster decentralisation of control over higher education, giving prominence to discourses of increased autonomy for both universities and academics. This article reports findings of an empirical study of changing autonomy in Chinese higher education and it focuses on the effects of these key policy developments in two case study universities. This research was part of a larger study of new power relationships emerging from changing policies on accountability and autonomy in Mainland China, Hong Kong and Singapore, located within a broader context of the impact of globalisation on higher education. The focus on the three regions was selected to begin to redress a Western hegemony in such research. The larger study is premised on the principle that globalisation is characterised by ongoing tensions between global commonalities and context-specific differences, and that it is important not to gloss over the complex and often contradictory national and local mediations of “global” policy trends.