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Ranking academic institutions based on the productivity,impact,and quality of institutional scholars
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作者 Amir Faghri Theodore L.Bergman 《Journal of Data and Information Science》 CSCD 2024年第3期116-154,共39页
Purpose:The quantitative rankings of over 55,000 institutions and their institutional programs are based on the individual rankings of approximately 30 million scholars determined by their productivity,impact,and qual... Purpose:The quantitative rankings of over 55,000 institutions and their institutional programs are based on the individual rankings of approximately 30 million scholars determined by their productivity,impact,and quality.Design/methodology/approach:The institutional ranking process developed here considers all institutions in all countries and regions,thereby including those that are established,as well as those that are emerging in scholarly prowess.Rankings of individual scholars worldwide are first generated using the recently introduced,fully indexed ScholarGPS database.The rankings of individual scholars are extended here to determine the lifetime and last-five-year Top 20 rankings of academic institutions over all Fields of scholarly endeavor,in 14 individual Fields,in 177 Disciplines,and in approximately 350,000 unique Specialties.Rankings associated with five specific Fields(Medicine,Engineering&Computer Science,Life Sciences,Physical Sciences&Mathematics,and Social Sciences),and in two Disciplines(Chemistry,and Electrical&Computer Engineering)are presented as examples,and changes in the rankings over time are discussed.Findings:For the Fields considered here,the Top 20 institutional rankings in Medicine have undergone the least change(lifetime versus last five years),while the rankings in Engineering&Computer Science have exhibited significant change.The evolution of institutional rankings over time is largely attributed to the recent emergence of Chinese academic institutions,although this emergence is shown to be highly Field-and Discipline-dependent.Practical implementations:Existing rankings of academic institutions have:(i)often been restricted to pre-selected institutions,clouding the potential discovery of scholarly activity in emerging institutions and countries;(ii)considered only broad areas of research,limiting the ability of university leadership to act on the assessments in a concrete manner,or in contrast;(iii)have considered only a narrow area of research for comparison,diminishing the broader applicability and impact of the assessment.In general,existing institutional rankings depend on which institutions are included in the ranking process,which areas of research are considered,the breadth(or granularity)of the research areas of interest,and the methodologies used to define and quantify research performance.In contrast,the methods presented here can provide important data over a broad range of granularity to allow responsible individuals to gauge the performance of any institution from the Overall(all Fields)level,to the level of the Specialty.The methods may also assist identification of the root causes of shifts in institution rankings,and how these shifts vary across hundreds of thousands of Fields,Disciplines,and Specialties of scholarly endeavor.Originality/value:This study provides the first ranking of all academic institutions worldwide over Fields,Disciplines,and Specialties based on a unique methodology that quantifies the productivity,impact,and quality of individual scholars. 展开更多
关键词 Academic institution ranking Top institutional scholars ScholarGPS
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Changes and Adjustments:The Rule of Law Response to Medical Institution Data Compliance
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作者 Long Keyu 《科技与法律(中英文)》 2024年第5期110-122,共13页
Medical institution data compliance is an exogenous product of the digital society,serving as a crucial means to maintain and balance the relationship between data protection and data sharing,as well as individual int... Medical institution data compliance is an exogenous product of the digital society,serving as a crucial means to maintain and balance the relationship between data protection and data sharing,as well as individual interests and public interests.The implementation of the Healthy China Initiative greatly benefits from its practical significance.In practice,data from medical institutions takes varied forms,including personally identifiable data collected before diagnosis and treatment,clinical medical data generated during diagnosis and treatment,medical data collected in public health management,and potential medical data generated in daily life.In the new journey of comprehensively promoting the Chinese path to modernization,it is necessary to clarify the shift from an individual-oriented to a societal-oriented value system,highlighting the reinforcing role of the trust concept.Guided by the principle of minimizing data utilization,the focus is on the new developments and changes in medical institution data in the postpandemic era.This involves a series of measures such as fulfilling the obligation of notification and consent,specifying the scope of data collection and usage,strengthening the standardized use of relevant technical measures,and establishing a sound legal responsibility system for data compliance.Through these measures,a flexible and efficient medical institution data compliance system can be constructed. 展开更多
关键词 medical institution data privacy protection data security compliance governance
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Can We Manage Coastal Area? Will We?——The Institutional Change of the Coastal Area Management of Taiwan
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作者 Yuh-fen Kao 《Management Studies》 2024年第1期21-32,共12页
The Coastal Zone Management Act was finally promulgated in 2015,while Ministry of the Interior was asked to draft a coastal management act in 1991 by Executive Yuan.It was until the government’s lifting of martial la... The Coastal Zone Management Act was finally promulgated in 2015,while Ministry of the Interior was asked to draft a coastal management act in 1991 by Executive Yuan.It was until the government’s lifting of martial law in 1987,vigorous activities started prevailing on coastal areas.And relevant legal documents were on sea reclamation for development in the 1980’s by Council of Agriculture.The approval of“Taiwan Coastal Area Natural Environment Protection Plan”showed an era of environmental protection in 1980s.However,it was surely not market driven,similar to land development,but some efforts by the administration systems.Through all the years,the efforts were put on drafting plans and these efforts were not quite sounding.The coastal disasters and further climate change caught the attention of relevant NGOs,scholars,politicians,and the society.At the critical juncture the government was made to react to outside demands.And then the Coastal Zone Management Act was passed by Legislative Yuan,establishing an integrated coastal management system in Taiwan.As such,it is proposed to look into this long process of the attempt with the concept of institutional change in order to understand this coastal environmental preservation and protection issue in a broader scope. 展开更多
关键词 Integrated Coastal Zone Management(ICZM) institutional change new institutionalism coastal area
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System Assimilation of E-Skills in Tertiary Institutions to Empower Graduates in South Africa
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作者 Oluwaseun Johnson Awosejo Agnieta Pretorius Tendani Justice Lavhengwa 《Journal of Intelligent Learning Systems and Applications》 2024年第3期222-241,共20页
The value of system assimilation is to improve working relationships between tutors and learners while increasing workflow efficiency among tertiary institutions with low operational costs. E-skills could be described... The value of system assimilation is to improve working relationships between tutors and learners while increasing workflow efficiency among tertiary institutions with low operational costs. E-skills could be described as electronic education development, to assist ICT professionals to reach their future career goals and aim to help users boost their ICT skills. In a society that is expanding, it is also a crucial issue to take into account. Researchers have turned their attention to this topic because of its significance and contribution to the empowerment of graduates in digital education. Many scholars have proposed many methods for integrating e-skills into society with impressive results, but the rising rate of graduate unemployment in South Africa is gradually becoming a big worry in our society. A model based on Activity Theory (AT) and e-skills will be developed in our tertiary institution to equip graduates with skills that will increase their employability and provide more individualized work opportunities as part of this study’s effort to solve this issue. With the use of the Statistical Package for the Social Sciences (SPSS) and Cronbach’s Alpha for validity and reliability testing, the study will create an experimental performance to assess the approach taken to measure e-skills in tertiary institutions to empower graduates in South Africa. The study established that system development and e-skilled models for tertiary institutions are growing gradually, especially in South African institutions, that empower graduates with profitable employability with experiences to improve work operation in the industries. In conclusion, system development and e-skills are very demanding but important to empower graduate employability to determine competency in the professional workforce. 展开更多
关键词 System Integration E-Skills Empower Graduate Tertiary institution Activity Theory Tertiary institution
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A Review on Determinants Affecting Commercialization of Academic Institution Final Year Projects
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作者 Xin Lan Zaheril Bin Zainudin 《Journal of Sustainable Business and Economics》 2024年第2期44-61,共18页
Final year project is an important training and assessment component incorporated in many courses of academic institution.The ability to translate ideas,research,and creativity into actual products,services,or busines... Final year project is an important training and assessment component incorporated in many courses of academic institution.The ability to translate ideas,research,and creativity into actual products,services,or businesses shows how successful and impactful people or institutions can be in the wider economy.However,in most of the cases,the outcomes of the final year project usually remain as academic discussion without maximizing their potential to be converted into a commercialized product or services.In this review,theory and applications are discussed to understand how entrepreneurial skills and networking abilities,components of individuals’human capital can impact the commercialisation of final year projects.Furthermore,determinants affecting commercialization of final year projects will also be explored namely:entrepreneurial skills,networking ability,access to resources,institutional support as well as creativity and innovation. 展开更多
关键词 COMMERCIALIZATION Final Year Projects ENTREPRENEURSHIP institution Support Network Resources
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Analysis of the Current Situation of Drug Clinical Trial Institutions in Shaanxi Province
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作者 Yurong Zhang Qi Zhang +4 位作者 Li Wang Rui Xu Lili Zhao Enze Li Xin Wang 《Journal of Clinical and Nursing Research》 2024年第1期78-87,共10页
To understand the current situation of institutional registration in Shaanxi Province after the implementation ofregistration system management in drug clinical trial institutions.Relevant information was collected on... To understand the current situation of institutional registration in Shaanxi Province after the implementation ofregistration system management in drug clinical trial institutions.Relevant information was collected on the“Announcement on the Accreditation of Drug Clinical Trial Institutions”issued by the National Medical Products Administration from 2005 to August 2022,the record management information system of drug and medical device clinical trial institutions,and the drug clinical trial registration and information publicity platform.A retrospective analysis was carried out in terms of institutional development,regional distribution,registered majors,principal investigators,and the number of drug clinical trials.After the implementation of institution registration,the number of drug clinical trial institutions in Shaanxi Province increased by 47.4%,884 principal investigators were registered,the number of registered majors expanded from 58 qualified to 117,and the professional scope increased by 50.4%.The policy of institution registration is conducive to promoting the rational use of medical resources and the development of drug clinical trial institutions and improving the healthy development of the pharmaceutical industry in Shaanxi Province. 展开更多
关键词 Drug clinical trial institution registration Registered majors Current situation analysis Professional group Shaanxi Province
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International Renowned Databases and Institutions Indexing Asian Agricultural Research
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《Asian Agricultural Research》 2023年第5期57-57,共1页
Asian Agricultural Research(ISSN 1943-9903),founded in 2009,is a monthly comprehensive agricultural academic journal published and approved by the Library of Congress of the United States of America.·CNKI(China N... Asian Agricultural Research(ISSN 1943-9903),founded in 2009,is a monthly comprehensive agricultural academic journal published and approved by the Library of Congress of the United States of America.·CNKI(China National Knowledge Infrastructure),China·CSA Illumina(Cambridge Scientific Abstracts),USA·EBSCO database,USA·CABI(Center for Agriculture and Biosciences International),UK·AgEcon Search(Research in Agricultural and Applied Economics),USA·Naresuan University Library,Thailand·Agricultural Development Foundation(ADF),India。 展开更多
关键词 AGRICULTURAL OWNED institution
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边界与弹性:新时代教育评价改革的制度逻辑 被引量:3
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作者 朱德全 李伟 《中国电化教育》 北大核心 2024年第1期1-8,共8页
新时代教育评价改革需要强化制度层面的认知与执行的双向路径,这正好切合于新制度主义理论关于制度研究主要关注的两个维度,一是属认知的制度分析、二是属实践的制度变迁。故此,在新制度主义理论的基础上,新时代教育评价改革需要依循制... 新时代教育评价改革需要强化制度层面的认知与执行的双向路径,这正好切合于新制度主义理论关于制度研究主要关注的两个维度,一是属认知的制度分析、二是属实践的制度变迁。故此,在新制度主义理论的基础上,新时代教育评价改革需要依循制度“认知-执行”双向路径对应的“边界-弹性”的双层逻辑框架。认知层上,通过制度分析的相关理论分析,发现新时代教育评价改革的制度认知要基于边界逻辑,即执行主体要理清制度价值层面的“多元”价值边界、主体层面的“规范”权责边界、技术层面的“有限”技术边界,以塑造对制度的理性认知;实践层上,通过制度变迁的相关理论分析,发现新时代教育评价改革的制度执行要基于弹性逻辑,即在制度执行前秉持弹性理念、执行中开展弹性实践以及执行后进行弹性评价,以促使新时代教育评价改革充分落地。 展开更多
关键词 新时代教育评价改革 新制度主义 制度认知 制度执行
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2023年社会工作研究年度进展述评 被引量:2
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作者 何雪松 匡梦叶 吴漪岚 《社会工作与管理》 2024年第2期1-18,共18页
2023年,社会工作在体制化建设方面取得重大进展,社会工作面临新的机遇与挑战。社会工作学术界积极回应了国家战略需求,围绕社会工作理论本土化、学科发展、体制化建设、助力乡村振兴、推进五社联动、关爱“一老一小”、发展医务社会工... 2023年,社会工作在体制化建设方面取得重大进展,社会工作面临新的机遇与挑战。社会工作学术界积极回应了国家战略需求,围绕社会工作理论本土化、学科发展、体制化建设、助力乡村振兴、推进五社联动、关爱“一老一小”、发展医务社会工作、数据与证据、教育等方面积累了大量研究成果。为了进一步推动社会工作高质量发展,学术界需要积极推动社会工作的三大体系建设,强化实践知识生产;推动社会工作数字化转型,应对数字社会的新挑战;着力构建社会工作教育高质量发展格局,培养高质量社会工作专业人才。 展开更多
关键词 社会工作研究 本土化 体制化 数字化 社会工作教育
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中国生育悖论背后的深层逻辑 被引量:1
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作者 李建民 《河海大学学报(哲学社会科学版)》 北大核心 2024年第1期1-11,共11页
中国是目前世界上少数几个进入很低生育率状态的发展中国家之一,这种超前于现代化发展水平的状态成为一个悖论。破解中国低生育率之谜,需要从中国特殊的社会结构性因素入手。研究认为,中国生育悖论的背后有经济、文化和制度3个层面的逻... 中国是目前世界上少数几个进入很低生育率状态的发展中国家之一,这种超前于现代化发展水平的状态成为一个悖论。破解中国低生育率之谜,需要从中国特殊的社会结构性因素入手。研究认为,中国生育悖论的背后有经济、文化和制度3个层面的逻辑,在各自的作用机制及其合力作用下共同构造了一个充满张力的社会场域,通过个人生命历程的高度制度化,对个人的生育意愿和生育决策产生直接和强烈的影响,并形成低生育行为模式的路径依赖,或者说陷入一种结构性低生育率陷阱。这3条逻辑都有其历史根源,是一种长期性、结构性的社会构造力。因此,低生育率社会场域在短期内难以破局。在低生育率的政策应对上,不仅需要消除性别歧视和“母职惩罚”,促进“工作生育”平衡等生育友好政策,更需要深化各项民生制度改革,从根本上消除或调整抑制生育意愿和生育行为的结构性因素。 展开更多
关键词 生育悖论 低生育率 生命历程制度化
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环境风险治理的制度化与“制度化自反” 被引量:1
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作者 向玉琼 李清 《行政与法》 2024年第1期1-13,共13页
制度化是环境风险治理的有效路径,但制度化也会因为“制度化自反”而成为新的环境风险源。环境风险治理制度化体现在认知理性化、行为规范化和组织系统化等方面,获得了科学认知并开展有序的治理行动。但面对高度复杂性和高速流动性的环... 制度化是环境风险治理的有效路径,但制度化也会因为“制度化自反”而成为新的环境风险源。环境风险治理制度化体现在认知理性化、行为规范化和组织系统化等方面,获得了科学认知并开展有序的治理行动。但面对高度复杂性和高速流动性的环境风险时,制度化路径失效了,反而在应用中出现制度化的自反,制度化的路径成了新的环境风险的根源。环境风险治理中制度化自反表现为:风险认知理性化引发风险认知偏见,参与程式化带来民主形式化,组织规范运行却出现异化。总体来看,环境风险治理需要从制度主义转向行动主义,在行动主义框架下消除制度化的自反。具体来说,需要确立合作行动的治理理念,健全风险治理规则,构建合作行动组织体系,优化技术治理工具。 展开更多
关键词 环境风险治理 制度化 “制度化自反”
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非正式治理的制度化运作:管区制与乡镇治理现代化的路径选择 被引量:1
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作者 袁明宝 《西南大学学报(社会科学版)》 北大核心 2024年第1期79-88,共10页
管区作为一种非正式的组织设置,在乡镇与村级治理单元之间建构出实体性质的中间结构,具有低成本、非正式性和制度稳定性等特点,成为乡镇政权的延伸。管区设置虽然增加了乡镇内部的“委托—代理”层级,但通过行政体制上的形式化设置和实... 管区作为一种非正式的组织设置,在乡镇与村级治理单元之间建构出实体性质的中间结构,具有低成本、非正式性和制度稳定性等特点,成为乡镇政权的延伸。管区设置虽然增加了乡镇内部的“委托—代理”层级,但通过行政体制上的形式化设置和实践中的非正式运作,具有了超越科层体制约束的优势,借助激励动员和组织重构实现了有效治理。管区借助乡镇内部人力资源的重新配置,在不变体制的情况下进行机制创新,实现了非正式治理的制度化运作,匹配了当前乡村社会转型和治理转型的需求,成为当前强国家治理背景下探索乡镇治理现代化的一条可行路径。 展开更多
关键词 管区制 非正式治理 准行政组织 制度化运作 行政发包 乡镇治理现代化
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社会学制度主义视域下的大学书院嬗变逻辑与行动对策——以南京农业大学为例
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作者 张天保 刘志民 +1 位作者 胡燕 张松 《中国农业教育》 2024年第3期36-42,共7页
南京农业大学金善宝书院是针对优秀本科生实施特色精英教育与个性化培养的荣誉学院,是大学书院制在行业特色性高校发展的一个缩影。文章运用社会学制度主义的分析工具多维度解析金善宝书院嬗变的制度逻辑,提出金善宝书院的发展与国家主... 南京农业大学金善宝书院是针对优秀本科生实施特色精英教育与个性化培养的荣誉学院,是大学书院制在行业特色性高校发展的一个缩影。文章运用社会学制度主义的分析工具多维度解析金善宝书院嬗变的制度逻辑,提出金善宝书院的发展与国家主导下的拔尖创新人才培养政策的大政方针密不可分,也与其基于自身变革需要和资源特色禀赋,以遵循创新人才培养价值规范为前提的主动探索密切相连,其“书院”的嬗变逻辑也体现了对于文化认同逻辑的内在追求。金善宝书院如同其他创新人才培养组织一样,为适应时代和环境而自我变革,金善宝书院在适应过程中也面临一些共性的问题,作为一个变革的组织须进一步实现社会经济功能的有效达成和落实全人教育目标,以及突出文化功能价值。 展开更多
关键词 社会学制度主义 金善宝书院 嬗变逻辑 行动对策
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中国建设世界一流大学政策变迁的制度逻辑
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作者 李春林 王聪 《黑龙江高教研究》 北大核心 2024年第10期32-39,共8页
中国建设世界一流大学经过三十年的实践探索,其政策方向和内容随着时代变化在不断变迁。引入历史制度主义理论视角,从结构分析范式和历史分析范式深入探究中国建设世界一流大学政策变迁的制度逻辑。中国建设世界一流大学政策总体上呈现... 中国建设世界一流大学经过三十年的实践探索,其政策方向和内容随着时代变化在不断变迁。引入历史制度主义理论视角,从结构分析范式和历史分析范式深入探究中国建设世界一流大学政策变迁的制度逻辑。中国建设世界一流大学政策总体上呈现出渐进变迁特征,变迁方式以自上而下的强制性制度变迁为主,“背景-制度”结构是政策变迁的决定性因素,“变量-制度”结构、“行为-制度”结构是政策变迁的关键性因素,中国建设世界一流大学实践中的重大事件构成政策变迁的“关键节点”,学习效应、协同效应和适应性预期导致政策变迁呈现出明显的路径依赖特征。最后,提出“服务国家发展战略,保持政策供给强度”“充分考虑利益诉求,更加重视公平”“政府政策引导,高校分类和特色发展”等三个方面优化策略。 展开更多
关键词 世界一流大学 政策变迁 历史制度主义 制度逻辑
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作为政治动员介质的苏区戏剧:布局、变革与调适
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作者 陈信凌 许宁 《山东师范大学学报(社会科学版)》 北大核心 2024年第2期147-156,F0002,共11页
苏区戏剧实际上是作为政治动员的传播介质出现的。为了极大地激发戏剧的政治动员功效,苏区戏剧的组织者实施了三项针对性举措。第一,体制化布局。中央苏区展开了多类别、立体性的戏剧机构体制化建设,其整体布局呈现纵向贯通、横向呼应... 苏区戏剧实际上是作为政治动员的传播介质出现的。为了极大地激发戏剧的政治动员功效,苏区戏剧的组织者实施了三项针对性举措。第一,体制化布局。中央苏区展开了多类别、立体性的戏剧机构体制化建设,其整体布局呈现纵向贯通、横向呼应形态。第二,适配性变革。以新型意识形态熔铸新词直接入戏、推动传统剧社改弦更张、大力推出话剧与活报剧等戏剧类型。第三,在地化调适。征用当地材料编排故事、聚焦所在区域重大事件、吸纳近邻人员介入编演流程。苏区戏剧虽然没有彰显出足够的艺术专业性与仪式感,但是在观念劝服、行为引导、精神激励等方面产生了显著的成效。 展开更多
关键词 苏区戏剧 政治动员 体制化 适配性 在地化
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政协协商制度化:演进历程、结构功能与动力机制
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作者 韩莹莹 廖嘉豪 《公共治理研究》 2024年第5期18-31,共14页
在制度化的起步阶段,人民政协首要面对的是自身存在正当性不足的问题,制度化必须着眼于稳固自身的存在,通过制度建设为政协运行及职能开展提供规范依据。在制度化的发展阶段,人民政协要面对的是在国家治理中长期处于边缘位置、象征性作... 在制度化的起步阶段,人民政协首要面对的是自身存在正当性不足的问题,制度化必须着眼于稳固自身的存在,通过制度建设为政协运行及职能开展提供规范依据。在制度化的发展阶段,人民政协要面对的是在国家治理中长期处于边缘位置、象征性作用大于实质性作用的问题,制度化不仅是要进一步强化自身职能运转的效率,更是要实现不同子系统间的常态合作,把自身的制度优势逐渐转换为现实国家治理中的治理效能。在现实治理中,依托自身独特的组织结构基础以及与不同子系统间的制度化衔接,政协协商形成了协同发起、正当性输出、平台输入等实践中新的功能表达,展现了其在国家治理系统中所蕴涵的新的可能性。 展开更多
关键词 政协协商 制度化 国家治理
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英国职教高校考试招生制度变革的内在逻辑与动力因素——基于历史制度主义的视角
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作者 倪小敏 范璐璐 《外国教育研究》 北大核心 2024年第1期79-94,共16页
职教高校考试招生制度是我国职业教育顺利迈向高质量发展阶段的关键制度。从历史制度主义考察英国近30年来职教高校考试招生制度的形成和变革,经历了基于扩大教育参与的初创阶段、基于提高职教标准的转型阶段以及对接产业发展战略的新... 职教高校考试招生制度是我国职业教育顺利迈向高质量发展阶段的关键制度。从历史制度主义考察英国近30年来职教高校考试招生制度的形成和变革,经历了基于扩大教育参与的初创阶段、基于提高职教标准的转型阶段以及对接产业发展战略的新发展阶段,这一发展历程既体现出制度变迁对学术资格考试的路径依赖,也体现了渐进转型的过程,最终摆脱对学术资格考试的依附,形成独立的技术资格考试招生制度。对驱动变革因素考察表明:经济利益驱动与文化认同是主要的结构性动力;制度的自我学习与强化是内生性动力;政府、雇主和高校的利益博弈是推进政策演变的行动性动力。 展开更多
关键词 英国 职业教育 招生制度 历史制度主义
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特征与走向:历史制度主义视角下我国应用型本科大学的演进逻辑
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作者 孟玲 李斌琴 《嘉应学院学报》 2024年第4期75-80,共6页
从历史制度主义深层结构、动力机制和路径依赖分析的视角,回顾我国应用型本科大学的历史演进,探析其时代性、地方性、行业性和渐进性等发展特征,并在此基础上提出新时代应用型本科大学应坚持:紧盯时代特征,着力培养高素质应用型人才;把... 从历史制度主义深层结构、动力机制和路径依赖分析的视角,回顾我国应用型本科大学的历史演进,探析其时代性、地方性、行业性和渐进性等发展特征,并在此基础上提出新时代应用型本科大学应坚持:紧盯时代特征,着力培养高素质应用型人才;把牢动力机制,持续促进特色化高水平办学;打破路径依赖的樊篱,内、外部创新协同联动,推动高质量新发展等路径走向。 展开更多
关键词 应用型大学 特征 走向 历史制度主义
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商誉会计框架体系的经济学范式批判和重构
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作者 杨雄胜 周晓宇 《南京师大学报(社会科学版)》 北大核心 2024年第3期112-122,共11页
巨额商誉减值的乱象一直是资本市场的一大顽疾,商誉会计的自省和重塑箭在弦上,刻不容缓。以马克思主义的簿记理论作为评判标准,商誉会计实务表现为“过程的失控”和“观念的偏离”两大职能失位,其背后以自由主义为核心的经济理论范式已... 巨额商誉减值的乱象一直是资本市场的一大顽疾,商誉会计的自省和重塑箭在弦上,刻不容缓。以马克思主义的簿记理论作为评判标准,商誉会计实务表现为“过程的失控”和“观念的偏离”两大职能失位,其背后以自由主义为核心的经济理论范式已不再适用且亟待更新。相较而言,制度主义的诸多观点更符合“商誉”存在的本质要求,依此提出的“预期资产组”或成为商誉会计新框架和体系的突破口。 展开更多
关键词 商誉会计 经济学批判 制度主义 预期资产组
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当代中国规划体制的演进逻辑、结构要素与制度优势——基于历史制度主义视角的分析
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作者 彭斌 庞欣 《哈尔滨工业大学学报(社会科学版)》 2024年第1期33-41,共9页
规划体制是当代中国国家治理体系的重要组成部分,是持续推进中国式现代化的关键要素。从历史制度主义的视角分析,当代中国规划体制主要经历了初创探索、稳定调整、转型发展和深化改革四次重大体制变迁,实现了从计划管理体制向规划治理... 规划体制是当代中国国家治理体系的重要组成部分,是持续推进中国式现代化的关键要素。从历史制度主义的视角分析,当代中国规划体制主要经历了初创探索、稳定调整、转型发展和深化改革四次重大体制变迁,实现了从计划管理体制向规划治理体制的转型。规划体制的发展变迁受到国家宏观制度背景、关键历史节点和路径依赖的深刻影响,其体制演进动力在于国家治理范式下的行为主体、政策观念和权力结构的相互作用。研究发现,规划体制的结构要素具有“一体两翼,双轮驱动”的特性。应该通过不断加强“一体”层面的政党领导体制建设,充分调动国家与社会“两翼”积极性,统筹推进市场配置与政府治理“双轮”驱动,规划体制能够有效破解国家规模治理难题,推动国家与社会长期稳定发展,持续推进中国强国家建设。 展开更多
关键词 规划体制 中国式现代化 历史制度主义
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