您的位置: 首页 >> 学术研究 >> 制度经济学研究 >> 正文

《制度经济学研究》2024年第2期(总第84辑)目录

发布日期:2024-11-08   作者:    浏览次数:

(页面底端附原文链接)


2024年第2期(总第八十四辑)目录



01-34


社会异质性、冲突威胁与国家权力结构和政府规模——对中、日历史发展路径的比较制度分析

雷鸣;赵天睿;邓宏图


35-70


参军经历、退役政策与创业行为

陈方豪;张晓波


71-107


监管压力、董事会独立性与独立董事制度的属性:基于筹备上市公司的证据

袁红;胡大力;刘峰


108-134


社区能力、资本禀赋对农户参与小型农田水利治理的影响

刘辉;张伟


135-171


政府的大数据管理机构能否助力企业数字化转型——基于中国A股上市公司的实证研究

李树;王雨


172-192


省以下环保垂直管理改革的污染减排效应:来自城市水污染排放的证据

郑朝鹏;叶建亮


193-212


数字化转型、金融监管与银行系统性风险

孙中会;逯苗苗;王宪明


213-244


金融发展、政府规制与绿色“一带一路”

武力超;赵迈;丘卫敏;卓文康;朱桦


245-274


精准扶贫政策对教育公平的影响——来自准自然实验的证据

陈言;刘荆丽


275-300


非经济领域项目评比会对经济增长产生影响吗?——以非物质文化遗产项目申报为例

金艳霞;董骥


301-308


经济学家灵敏的语言学洞察力和非凡的语言学智慧——《文字起源于会计:一种假说——兼论文字和语言的二元起源论》学记

赖慧玲


内容摘要


社会异质性、冲突威胁与国家权力结构和政府规模——对中、日历史发展路径的比较制度分析

雷鸣;赵天睿;邓宏图

摘要:本文探讨了社会异质性和冲突威胁对政府规模的影响。社会异质性作为一种制度发展的嵌入层,是实际权力分配的表现,驱动了冲突威胁的发生并影响了制度设计的权衡,具体表现为政府数量与规模的选择。基于制度经济学的权力分配—制度变迁逻辑框架和区域政府规模的理论模型,通过对明清中国和江户日本的历史比较制度分析,我们说明更大的社会异质性和冲突威胁将使国家选择建立数量更多和规模更小的政府。科举制和官僚体制使中国国家内部的社会异质性更低,而日本幕藩体制下区域之间社会异质性更强,且面临的内部冲突威胁更大,这导致了中日两国历史上政府组织结构上差异。本文的研究为我们理解制度变迁和治理格局形成提供了理论解释和历史证据,也为当今时代理解国家治理问题提出了新方向。

关键词:社会异质性;冲突威胁;政府规模;明清中国;江户日本


Title:Social Heterogeneity, Conflict Threats,State Power Structure and Government Size -A Comparative Institutional Analysis from Historical Developments of China and Japan

Abstract:This paper explores the impact of social heterogeneity and conflict threats on the size of government. Social heterogeneity, as an embedded layer in institutional development, manifests in the actual allocation of power, driving the occurrence of internal conflict threats within society and influencing the balance in the design of national institutions,specifically reflected in the choice of the number and size of governments. Based on the logic framework of power distribution and institutional transition in institutional economics and the theoretical model of regional government formation, a comparative historical institutional analysis of Ming and Qing China and Edo Japan is conducted. We demonstrate that social heterogeneity and conflict threats lead countries to choose to establish a greater number of smaller governments. The examination of the civil service examination system and bureaucratic system reveals that social heterogeneity within the Chinese state is lower, whereas under the feudal system in Japan, there is greater social heterogeneity among regions, coupled with a greater internal conflict threat. This results in structural differences in the traditional societal government organizations of China and Japan. This study provides a theoretical explanation and historical evidence for understanding institutional transitions and the formation of governance patterns, offering a new direction for understanding contemporary issues in national governance.

Key Words:social heterogeneity; conflict threats; government size; Ming Qing China; Tokugawa Japan


参军经历、退役政策与创业行为

陈方豪;张晓波

摘要:本文结合具有全国代表性的家户与企业家微观调查数据,探讨了参军经历对创业行为的影响及其机制。本文发现,参军经历对创业的影响具有很大异质性。服役时间较长的退役军人具有较好的公共部门工作机会,创业概率较低,而短期服役者则创业概率较高。借助新中国历史上军队规模的外生变动来克服内生性问题之后,本文发现参军经历从整体上显著提高了退役军人成为私营企业主的可能性。选择创业的退役军人在初次创业时期就更易获得银行贷款,在初创时期和当下企业都拥有更大的投资规模。本文建立了一个职业选择模型解释了其中的机制:一方面,在价值观态度上,退役军人表现出相对于普通人更多的符合企业家精神的性格特质,反映了军队训练的“烙印”效应,使得军人退役后更加偏爱创业而非受雇;另一方面,公共部门的就业优势提高了创业的机会成本,这对于军人退役后选择创业产生了一种筛选机制。本文的研究对改进鼓励创业的政策实践具有重要意义,也为评估与完善中国的军人福利政策提供了重要参考。

关键词:参军经历;创业;企业家精神


Title:Military Experience, Discharge Policies and Entrepreneurial Behavior

Abstract:This paper investigates the role of military background on entrepreneurship using two largely nationally representative survey datasets on households and entrepreneurs in China. We find that the choice of entrepreneurship depends upon the length of service. Veterans that have served more than 10 years are more likely to take jobs in the public sector instead of becoming entrepreneurs, while veterans with a short stint in service are more likely to start businesses than non-veterans. Exploiting the variations in military conscription over time to remedy the concern about endogenous choice of military service, we find the overall effect of military service on entrepreneurship is positive. Nascent veteran entrepreneurs are more likely to acquire bank loans, and run larger firms. Our findings are consistent with the predictions of an occupation-choice model: military service shapes the characters of veterans, which are highly relevant for entrepreneurship; Better job opportunities in the public sector for veteran officers mean higher opportunity cost of starting a firm preventing them from becoming entrepreneurs. This paper has profound implications for formulating policies for encouraging entrepreneurship, and evaluating benefit policies for veterans.

Key Words:military service; entrepreneur; entrepreneurship



监管压力、董事会独立性与独立董事制度的属性:基于筹备上市公司的证据

袁红;胡大力;刘峰

摘要:本文借助新三板市场的独特制度场景,采用倾向得分匹配—双重差分(PSM-DID)的方法,对筹备上市期间的挂牌公司董事会独立性特征、影响因素及经济后果等进行了研究。研究发现:与上市申请相关的预期监管审核压力是驱动公司董事会独立性变化的主要因素,在开始上市辅导的3~4年内,公司董事会独立性显著高于其他未筹备上市的公司,而在上市辅导前或开展上市辅导的3~4年以后,两组公司的董事会独立性没有显著差异。调节效应分析表明,财务特征更符合上市审核要求的公司,其监管压力对董事会独立性的促进作用得到强化。本文还从独立董事投票、首次公开募股(IPO)过会率以及独立董事的价值效应等角度展开进一步分析。本研究为认识和理解独立董事制度的属性提供了证据,在理论和实践层面上具有重要意义,为中国式公司管理现代化提供相应的参考。

关键词:董事会独立性;IPO监管审核;筹备上市公司


Title:Regulatory Pressure, Board Independence and the Nature of the Board of Directors: Evidence from Pre-Ipoed Companies

Abstract:Exploiting the unique setting in the National Equities Exchange and Quotations market,and a PSM-DID research design, this study investigates the determinants and consequences of board independence of pre -IPO companies. Our findings reveal the potential regulatory pressure from IPO application is the driving factor for changes in board independence: Within 3 to 4 years after the start of IPO counseling, the board independence of these companies was significantly higher than that of those companies that are not applying for IPO,while before the IPO counseling and 3 to 4 years after the counseling, there was no significant difference in board independence between the two groups of companies. We further provide evidence that several firm characteristics that are better aligned with the requirements of IPO can strengthen the positive association between potential regulatory pressure and board independence. Additionally, we conduct analysis on the independent directors’ voting, the relationship between board independence and IPO approval, and the value effect of independent directors in pre -IPO companies. Our study provides important evidence for the operation of the independent director system in the pre-IPO stage of companies, which has theoretical and practical implications for the modernization of Chinese-style corporate governance.

Key Words:board independence; regulatory pressure pre -IPO companies


社区能力、资本禀赋对农户参与小型农田水利治理的影响

刘辉;张伟

摘要:小型农田水利治理面临集体行动的困境,如何促进农户参与小型农田水利治理对于保障粮食安全至关重要。本文利用湖南和江西两省农户微观调查数据,通过建立双栏模型,实证探究了社区能力、资本禀赋对农户参与小型农田水利治理的意愿和程度的影响。研究发现:社区能力能有效提高农户参与小型农田水利设施治理的程度;资本禀赋显著正向影响农户参与意愿与程度,且不同维度资本禀赋对农户参与意愿与程度的影响存在差异;资本禀赋在社区能力影响农户参与小型农田水利治理的意愿和程度的过程中发挥正向调节作用。异质性分析表明,在耕地细碎化程度较低和平原地区,社区能力、资本禀赋对农户治理行为的影响程度更大。基于此,应重视农村社区能力建设、不断提升农户的资本禀赋水平和积极消除资源禀赋的约束,以实现小型农田水利设施治理水平的提升。

关键词:社区能力;资本禀赋;农户参与;小型农田水利治理;双栏模型


Title:The Impact of Community Capacity and Capital Endowment on Farmers’ Participation in Small-scale

Farmland and Water Conservancy Governance

Abstract:Small-scale farmland and water conservancy facilities governance faces the dilemma of collective action, how to promote farmers to participate in small scale farmland and water conservancy facilities governance is very important to ensure food security. Based on micro-survey data of farmers in Hunan and Jiangxi provinces, this paper empirically explores the impact of community ability and capital endowment on the willingness and degree of farmers' participation in small-scale farmland and water conservancy facilities governance by establishing a two-column model. The results show that community capacity can effectively improve the degree of farmers' participation in the governance of small-scale farmland and water conservancy facilities; Capital endowment has a significantly positive impact on the willingness and degree of farmers' participation, and the impact of capital endowment in different dimensions on the willingness and degree of farmers’ participation. Capital endowment plays a positive moderating role in the process that community capacity affects the willingness and degree of farmers to participate in small-scale farmland and water conservancy facilities governance. Heterogeneity analysis shows that community capacity and capital endowment have a greater impact on the governance behavior of farmers in the low degree of farmland fragmentation and plain areas. Based on this, we should pay attention to the capacity building of rural communities, continuously improve the level of capital endowment of farmers, and actively eliminate the constraints of resource endowment to improve the governance level of small-scale farmland and water conservancy facilities.

Key Words:community capacity; endowment of capital; participation of farmers; small-scale farmland and water conservancy facilities governance; two column model


政府的大数据管理机构能否助力企业数字化转型——基于中国A股上市公司的实证研究

李树;王雨

摘要:要依靠市场力量主动推动数字化转型或将面临“协调失灵”等问题,有效发挥政府“看得见的手”的驱动作用显得至关重要。本文以是否成立政府大数据管理机构作为准自然实验,基于2010~2021年中国A股上市公司样本,采用多期双重差分模型检验成立政府大数据管理机构对企业数字化转型的影响。研究发现:成立政府大数据管理机构对企业数字化转型具有显著的驱动效应,该结论通过了平行趋势检验,并且经安慰剂检验、PSM-DID以及更换变量等多重稳健性分析后保持成立。机制分析表明,政府大数据管理机构主要通过缓解企业融资约束、降低财务风险以及提升企业价值等渠道对数字化转型产生间接赋能效果。异质性分析发现,政府大数据管理机构赋能企业数字化转型具有规模偏好性、科技导向性以及精准的阶段靶向性。本文研究结论为合理评估政府大数据管理机构的经济效果以及如何推动企业实现数字化转型升级提供了新的理论依据和实践参考

键词:政府大数据管理机构;企业数字化转型;多期双重差分;赋能效果


Title:Can Government Big Data Management Institutions Facilitate the Digital Transformation of Enterprises-An Empirical Study Based on Chinese A-share Listed Companies

Abstract:The promotion of digital transformation solely by market forces may confront with problems such as “coordination dysfunction",hence, it is crucial for the government to play the role of the “visible hand" to exert driving effect. Taking a sample of Chinese A-share listed enterprises from 2010 to 2021,this study utilizes the quasi-natural experiment of the establishment of provincial-level government big data management institutions, and adopts a multi-period DID model to investigate its impact on enterprises’ digital transformation. The empirical results indicate that the establishment of provincial-level government big data management institutions significantly promotes the digital transformation of enterprises. This conclusion remains robust after applying series of robustness checks, including parallel trends test,placebo tests,a PSM-DID method,and etc. Mechanism analysis shows that government big data management institutions exert indirect empowerment effects on enterprises’ digital transformation through channels of alleviating financing constraints, reducing financial risks, and enhancing firm value. Heterogeneity analysis suggests that this empowerment effect on enterprises’ digital transformation is scale preferring, technology-orientated,and targets precisely on a certain stage. The conclusions of this study can provide novel theoretical basis and practical reference value for the evaluation of the economic benefits of government big data management institutions and for the policy makings to promote the digital transformation and upgrading of enterprises.

Key Words:government big data management institutions; enterprises’ digital transformation; multi-period DID; empowerment effects


省以下环保垂直管理改革的污染减排效应:来自城市水污染排放的证据

郑朝鹏;叶建亮

摘要:行政管理体制中的“条块”关系处理是影响环境治理绩效的重要因素。为解决属地管理体制下市县政府环境治理投入不足以及效果不佳等问题,中央启动了省以下环保垂直管理改革。本文以城市水污染排放作为研究对象,考察该项改革的污染减排效应。研究发现,改革的实施有效促进了城市水污染排放的减少,且对西部省份和流域上游省份的影响更为显著。进一步的机制检验发现,改革主要通过促进绿色发展和减少污染保护发挥治理作用。本文的研究结论对通过优化管理体制提高环境治理效果提供了新视角,同时也为全面评估改革的水污染治理效应、统筹推进流域污染治理提供了经验证据。

关键词:省以下环保垂直管理改革;污染减排效应;水污染治理


Title:The Pollution Reduction Effect of Vertical Environmental

Management Reform Below the Provincial Level:Evidences from Water Pollution Emissions

Abstract:The handling of the “Tiao Kuai” relationship in the administrative management system is important for the performance of environmental governance. In order to solve the problems of insufficient investment and poor effectiveness in environmental governance by local governments under the territorial management system, the central government has launched a vertical environmental management reform below the provincial level. This article uses water pollution datas to examine the pollution reduction effect of this reform. Research has found that the implementation of reforms has effectively promoted the reduction of water pollution emissions, and the impact on wester provinces and upstream provinces is more significant. Further mechanism examination found that the reform mainly promoting green development and reducing pollution protection. This paper provide a new perspective for improving the environmental governance, and also provide empirical evidence for evaluating the reform of water pollution governance effect.

Key Words: Vertical environmental management reform below the provincial level; pollution reduction effect; water pollution control



数字化转型、金融监管与银行系统性风险

孙中会;逯苗苗;王宪明

摘要:本文探究了数字化转型对银行系统性风险的影响及金融监管政策在其中发挥的作用。结果表明,积极推进数字化转型的银行呈现出较低的系统性风险水平;外部金融监管在促进数字化转型降低银行系统性风险的过程中扮演重要角色。异质性研究发现,在数字化转型过程中,不同类型商业银行在降低系统性风险方面的效果存在差异:国有大型银行以及环境、社会和公司治理(ESG)评分较高的银行由于其本身较强的风险管理能力,系统性风险降低幅度较为有限;在激烈市场竞争环境中或拥有较高同业资产比例的银行,通过数字化转型显著降低了系统性风险。该研究还表明,银行通过数字化转型降低贷款集中度,从而有效降低了系统性风险。这些发现为银行业务数字化转型及相关金融监管提供了实证支持和政策启示。

关键词:数字化转型;商业银行;金融监管;系统性风险


Title:Digital Transformation,Financial Regulation and Banking Systemic Risks

Abstract:This paper explores the impact of digital transformation on bank systemic risk and the role played by financial regulatory policies in it. The results show that banks that actively promote digital transformation present a lower level of systemic risk; external financial regulation plays an important role in promoting digital transformation to reduce systemic risk of banks. The heterogeneity study finds that there are differences in the effectiveness of different types of commercial banks in reducing systemic risk in the process of digital transformation: large state-owned banks as well as banks with high ESG scores have more limited systemic risk reduction due to their own stronger risk management capabilities; banks in a highly competitive market environment or with a high proportion of interbank assets significantly reduce their systemic risk through digital transformation by reducing their systemic risk. The study also shows that banks effectively reduce systemic risk by reducing loan concentration through digital transformation. These findings provide empirical support and policy implications for the digital transformation of banking and related financial regulation.

Key Words:digital transformation; commercial banks; financial regulation; systemic risk


金融发展、政府规制与绿色“一带一路”


武力超;赵迈;丘卫敏;卓文康;朱桦

摘要:促进共建“一带一路”国家的绿色发展是践行绿色发展理念的内在要求,是推动实现全球气候和环境目标的重大举措。本文基于世界银行私人部门参与基础设施建设(PPI)数据库中的622个绿色PPP项目样本和“一带一路”沿线65个国家的宏观数据,运用Probit模型和面板固定效应模型,从金融发展与政府规制(包含科技水平、环境规制、政府治理三方面)的角度实证研究了绿色“一带一路”发展的影响因素。结果表明,金融发展水平和政府规制水平越高的国家(地区),进行绿色PPP项目建设的可能性越高,金融发展和政府规制水平的提高也会使私人部门参与绿色PPP项目的积极性增加,从而带动私人投资额的增加。进一步,本文在有效构建和测算“五通”指数的基础上,还实证探究了“五通”指数的绿色效应,结果表明政策沟通、设施联通、贸易畅通、资金融通和民心相通均对绿色“一带一路”的发展产生了正向影响。本文的研究结论证实了金融发展和政府规制在推动绿色“一带一路”发展中的关键作用,并据此提出了促进绿色“一带一路”发展的相关政策建议。

关键词:绿色“一带一路”;PPP模式;金融发展;政府规制


Title:Financial Development, Government Regulation and Green “The Belt and Road Initiative”

Abstract:Promoting green development in “the Belt and Road” countries is an inherent requirement to practice the concept of green development and a major measure to achieve global climate and environmental goals. Based on the World Bank's Private Sector Participation in Infrastructure (PPI) database of 622 green PPP projects and mixed cross-section data of 65 “the Belt and Road” countries, the paper uses Probit model and panel fixed effect to study the influencing factors of green development of “the Belt and Road” from the perspective of financial development and government regulation(including scientific and technological level, environmental regulation and government governance ). The results show that the higher the level of financial development and government regulation, the higher the possibility of green PPP project construction. The improvement of financial development and government regulation will also make the private sector more active in participating in green PPP projects, thus driving the increase of private investment. Further, based on the effective construction and measurement of the “five links” index, this paper empirically explores the green effect of the “five links” index. The results show that policy coordination,facilities connectivity,unimpeded trade, financial integration and people-to-people communication all have a positive impact on the green development of “the Belt and Road”. The conclusion confirms the key role of financial development and government regulation in promoting the green development of “the Belt and Road”,and puts forward relevant policy suggestions to promote the green development of “the Belt and Road”.

Key Words:green “the belt and road”; PPP model; financial development; government regulation



精准扶贫政策对教育公平的影响——来自准自然实验的证据

陈言;刘荆丽

摘要:精准扶贫政策能否显著改善中国家庭的性别和城乡间教育差距?基于2012~2018年四轮中国家庭追踪调查(CFPS)数据,本研究采用准自然实验方法分析精准扶贫政策对贫困家庭子女受教育水平的影响和内在机制。研究发现:(1)精准扶贫政策促进了教育公平,使贫困家庭子女的平均受教育年限提高1.1个月,其中子代女性的平均受教育年限增加3.1个月;(2)精准扶贫政策的实施通过提高教育支出占比和改善家庭成员健康程度影响子女教育;(3)政策效应在性别和城乡间具有显著的异质性。上述研究结果通过了平行趋势检验、倾向匹配得分估计(PSM)等一系列稳健性分析。据此,我们提出如下政策建议,巩固拓展脱贫攻坚成果要进一步缩小城乡之间和地区之间的公共服务差距,切实为低收入群体创造更多发展机会,促进家庭人力资本积累。

关键词:精准扶贫;教育公平;准自然实验;性别教育差距;城乡教育差距


Title:The Impact of Targeted Poverty Alleviation Policy on Educational Equity: Evidence fromQuasi -Natural Experiment

Abstract:Can targeted poverty alleviation policy significantly improve the gender and urban-rural education gaps in Chinese families? Based on the data of the China Family Panel Studies(CFPS)from 2012 to 2018,this paper uses a quasi-natural experiment method to analyze the impact and underlying mechanism of targeted poverty alleviation policy on the education level of children from low-income families. The results show that:(1)the targeted poverty alleviation policy has promoted equality in education,increasing the average schooling years of children from poor families by 1.1 months, of which the average schooling years of female children have increased by 3. 1 months.(2) the implementation of targeted poverty alleviation policy affects children's education by increasing the proportion of education expenditure and improving the health status of family members. (3) the policy effect has significant heterogeneity in gender and urban-rural. The above results pass robustness tests like the parallel trend test and Propensity Score Matching (PSM). Based on these findings, we propose the following policy recommendations: further narrow the gap of public services between urban and rural areas and between regions to consolidate and expand the achievements of poverty alleviation,effectively create more development opportunities for low-income groups, and promote the accumulation of household human capital.

Key Words:targeted poverty alleviation; education equity; diffidence-in-difference gender education gap; urban-rural education gap



非经济领域项目评比会对经济增长产生影响吗?——以非物质文化遗产项目申报为例

金艳霞;董骥

摘要:非物质文化遗产项目申报作为非经济领域项目评比的典型代表,逐渐成为政府显示自身治理水平的有力手段,但其是否推动区域经济增长提质增量尚未得到深度考察。因此,本文通过收集2006年以来我国286个城市的非遗项目申报相关信息,结合区域2003~2020年经济发展指标数据,构建以非遗项目申报为准自然实验的双重差分模型,研究得出:第一,非物质文化遗产项目申报对于区域经济增长质量具有显著的正向促进作用,这一结论通过了变量替换、样本筛选、排除高铁开通与全国文明城市评选影响的稳健性检验;第二,非物质文化遗产项目申报对增长质量的正向影响可以通过调节区域营商环境与旅游收入的增长质量效应来实现;第三,非物质文化遗产项目申报的增长质量效应主要集中在高收入区域以及非遗项目存量较多的区域。本文的研究结论验证了非经济领域项目评比的增长效应,同时也为现阶段非遗的传承与保护提供了可靠的实践依据与数据支撑。

关键词:非经济领域项目评比;非物质文化遗产项目申报;区域经济增长质量


Title:Will the Evaluation of Non-Economic Projects Have an Impact on Economic Growth?一Taking the Application of Intangible Cultural Heritage Projects as an Example

Abstract:As a typical representative of the evaluation of projects in non-economic fields, the application of intangible cultural heritage projects has gradually become a powerful means for the government to show its own governance level, but whether it can promote the improvement of regional economic growth has not been deeply investigated. Therefore, by collecting the relevant information of the application of intangible cultural heritage project in 286 Chinese cities since 2006and combining with the data of regional economic development medicator from 2003 to 2020, this paper constructs a difference-difference model of natural experiment based on the application of intangible cultural heritage projects, and the research results are as follows: First, the declaration of intangible cultural heritage projects has a significant positive promoting effect on the quality of regional economic growth. This conclusion has passed the robustness test of variable substitution, sample screening, and excluding the impact of high-speed rail and the national civilized cities. Second, the positive impact of the declaration of intangible cultural heritage projects on the growth quality can be achieved by adjusting the growth quality effect of regional business environment and tourism income. Third, the growth quality effect of intangible cultural heritage project declaration is mainly concentrated in high-income regions and regions with a large stock of intangible cultural heritage projects. The research conclusion of this paper verifies the growth effect of project evaluation in non-economic fields, and also provides reliable practical basis and data support for the inheritance and protection of intangible cultural heritage at the present stage.

Key Words:evaluation of non-economic projects; application of intangible cultural heritage projects; quality of regional economic growth


经济学家灵敏的语言学洞察力和非凡的语言学智慧——《文字起源于会计:一种假说——兼论文字和语言的二元起源论》学记

赖慧玲

摘要:语言经济学可以用于指导语言本体研究,对语言学理论研究具有促进作用。黄少安和厚鑫(2022)从“会计”的角度来探索文字的起源问题,是学术界的首创,体现了经济学家灵敏的语言学洞察力和非凡的语言学智慧。我们语言学学者在学习、思考这些论述的时候,受益匪浅,能够使我们解放思想,更新我们的语言学观念。

关键词: 会计;文字起源;语言学理论


Title:An Economist with Sensitive Linguistic Insight and Extraordinary Linguistic Wisdom一The Study Notes about The Hypothesis that Writing Originated from Accounting: On the Dual Origin Theory of Writing and Language

Abstract: Linguistic Economics can be used to guide the language ontology research, and promote linguistic theory research. HUANG Shaoan and HOU Xin explore the origin of words from accounting, which is a pioneering initiative in the academic community, reflected an economist with sensitive linguistic insight and extraordinary linguistic wisdom. Linguistics scholars benefit greatly from studying and contemplating this paper, which can liberate our minds and update our linguistic ideas.

Key Words:accounting; the origin of writing; linguistic theory