郑州市金融角色的定位

金融分割的广泛存在削弱了金融对地区经济发展的整合功能，从而影响中部的全面崛起，因此中部的崛起离不开区域性金融中心的培育。河南相对于中部其他五省而言，其经济实力与金融发展水平比较高，省会郑州市具备成为金融核心的潜力；从城市间相互作用强度指标来看，郑州市对省内周边城市的吸引强度较高，而对其他省份核心城市的辐射能力较弱；郑州的外向功能量在中部11个城市中居于首位，其城市流强度值排名第三。这些表明郑州市具备一定的金融聚集潜力，但目前主要承担着中原城市群的“龙头”角色，而非整个中部的金融增长级。建议郑州应首先夯实其中原城市群的金融核心地位，并逐步构建成为中部三省（河南、安徽和山西）的区域性金融中心。     

财务契约与和谐财务

对于财务学而言，财务契约与和谐财务都是重要概念，需要深入研究。从本质上看财务契约与和谐财务既有联系，又有不同，需要我们在更高层次上将二者融合。     

我国税制结构的优化

随着经济的发展和税源结构的变化，税制结构的调整显得十分必要和紧迫，笔者分析了制约我国税制结构优化的因素、税制结构优化的标准，现行税制结构中存在的主要问题，并对优化我国税制结构的措施提出了具体看法。     

Who’s supporting space activities? An ‘issue public’ for US space policy

Using data from the General Social Survey, this research identifies the issue public of US space policy. Highlighting the need to understand and identify the portion of the public that supports space activities, this study underscores the limited appeal of space for the public as a whole. We find that those who support space activities tend to be younger, male, Republican, and have a higher level of education and socioeconomic status. Because these characteristics make up a relatively small proportion of the American population, those supporting space activities must broaden the appeal of space, making it more accessible and understandable for those with whom the issue does not have much saliency.     

农村家庭资产配置与金融市场参与的实证研究——以浙江金华地区为例

通过金融深化增加农村家庭参与金融市场的机会，提高农村家庭的福利，让金融为广大农村家庭服务，改善其资源配置，解决农村金融抑制的问题，是当前金融改革与发展的一个重要内容。文章将农村家庭的实物资产分为生活型与生产投资型，将金融资产分为安全型和风险型，根据问卷调查获取的数据建立Logistic回归模型，对东部地区农村家庭实物资产配置和参与金融市场的决定因素进行研究，探讨当前农村的金融深化与金融发展路径。     

公司内部治理、外部审计需求与财务报告质量

由于市场环境不同于发达国家，我国上市公司外部审计的内在动力主要在于弥补内部治理不足，而不是利用审计师声誉向市场传递信号；在风险导向审计模式驱动下，大型审计师对于内部治理较好、审计风险较小的公司采取了“低风险一低投入”策略，对优质公司的财务报告质量改善程度较低，但是对于公司治理较差客户的财务报告质量改善程度较高。     

福建与东盟经贸合作及深化合作的政策建议

东盟是福建省开展进出口贸易、引进外资以及实施走出去战略的重要地区。中国-东盟自由贸易区协议签订后，福建省抓住机遇，积极推进双方在经贸领域的合作，与东盟经贸往来日益密切，东盟已成为福建省重要的经贸合作伙伴。福建省应从实际情况出发，争取在建设中国-东盟自由贸易区的进程中找准位置并发挥作用，主要措施有：（1）充分利用东南亚华商网络，建立福建东盟合作机制；（2）利用中国-东盟自由贸易区的降税进程，努力扩大对东盟的出口；（3）在继续扩大吸收来自东盟外商直接投资的同时，鼓励省内企业开展对东盟投资；（4）发挥福建区位优势，加大与东盟各大港口合作力度；（5）利用优势互补，加大福建与东盟的资源合作力度。     

金融服务滞后产业发展的成因及对策——以航空业为例

分析了在战略产业发展过程中金融业服务滞后的各种表现，从战略产业经济结构调整本身、风险约束和金融宏观政策传导三个方面剖析了金融服务滞后的原因。以民用航空制造业的发展为例，用博弈论对金融在支持战略产业发展过程中的两难状况作了理论和实证分析，提出金融支持战略产业的发展是金融发展的最优选择的观点。最后从金融体系、资金投入和金融服务等方面提出相应的对策建议。     

空间电子攻击的体系作战效用及发展对策

通过分析空间电子攻击在打击对象多、方式灵活多样,打击速度快、隐蔽突然,效果等同于火力打击、太空安全隐患小等方面的优势,得出了"空间电子攻击具有很大的发展潜力,是未来空间对抗力量发展的重心"的结论。通过分析空间电子攻击在遮态势感知耳目、断信息分发链路、破精确打击能力、实施战略威慑方面发挥体系作战效用的机理,论证了空间电子攻击的体系作战效用。通过分析还提出空间电子攻击力量的发展对策。     

Administrative reform of Japanese Space Policy Structures in 2012

In Japan, there are several government ministries and agencies with important roles in the development and use of space. In 2012, Japan restructured its administrative organs related to the development and use of space through legal amendments to the original acts that established these organs. Although this was an important administrative reform that took four years of planning and discussion to accomplish, this restructuring has not been communicated well outside of Japan. This study provides the first comprehensive overview of the recent legal changes in Japanese space policy. In contrast to some reports, the Ministry of Education, Culture, Sports, Science and Technology (MEXT) still has primary responsibility for the finances and personnel of the Japan Aerospace Exploration Agency (JAXA). This continues to be true even after the Cabinet Office begins its new role as the focal point for formulating Japanese space policy. It remains to be seen how the policy direction of the Cabinet Office will interact with the operational, financial, and personnel responsibilities of MEXT. I argue that knowledge of the roles of MEXT and the Cabinet Office in space policy, and the tension between the two organizations, is key to understanding Japan's future space policy decision-making process. By tracing the history of Japanese space policy since 2001, I also suggest that if bureaucrats had thought more deeply before making major reforms to space policy and its administration, there would have been less confusion over the development of national space policy this past decade. This paper concludes by identifying some key elements to monitor in the coming years of Japan's space policy.