本书主要对干旱内陆河流域生态资本补偿问题进行研究，界定了干旱内陆河流域生态资本概念，从经济学视角对生态资本补偿逻辑做了分析，试图解决生态资本补偿中的如下问题：第一，石羊河流域的生态资本供给量究竟有多少？其服务价值又有多少？第二，模拟石羊河流域土地利用情景与生态资本供给量变化的关系，明确生态资本补偿目标。第三，分析石羊河流域土地利用转换过程中生态资本的补偿价格、转换比例与补偿标准存在的联系。第四，农户作为生态资本供给者，其受偿意愿额为多少？又存在哪些因素影响受偿意愿额？基于这些问题，本书根据干旱内陆河生态资本补偿的自然与人文过程进行探索分析。

作为拥有超过13亿人口的最大发展中国家，居民部门的能源消费和碳排放正在成为中国能源需求和排放新的增长点。但长期以来，能源需求的研究重点主要集中在工业和交通运输业等领域，居民部门的生活能源消费研究却一直被忽视。由于中国社会城乡二元结构的存在，城乡居民在能源需求的结构和用途上有着显著的差异，这催生了中国能源消费的城乡二元分化。随着农村社会经济的发展和农民生活水平的提高，农村生活用能的大幅增长给能源管理工作带来了较大压力；同时由于中国农村居民整体受教育程度和环境保护意识还较为落后，家庭能源使用和管理上的不平衡给农村能源消费的可持续发展带来了巨大挑战。因此，对中国农村家庭的能源消费转型问题进行基础性和系统性研究十分必要。本书通过回答包括“如何测度家庭能源消费？” “中国农村家庭能源消费有何特征？”“什么因素影响了农村家庭的能源转型？”“政府能源转型替代的干预政策效果如何？”以及“不平等如何阻碍了农村家庭的能源转型？”等一系列与农村家庭能源消费转型的相关问题，对中国农村家庭能源消费转型的基础性问题进行了系统性描述刻画和分析探讨。主要研究内容如下：

第一，农村家庭能源消费的测算框架构建与应用。提出基于用能设备的自下而上的家庭能源消费核算方法，并利用微观层面的中国家庭能源消费数据对该方法进行了应用，从能源总量、能源结构和终端用途等方面归纳总结了中国农村家庭的能源消费特征，以及由家庭能源消费所引致的碳排放特征，并通过与其他发展中国家和发达国家的比较识别出中国农村家庭能源消费优化的潜力。

第二，农村家庭能源消费转型的影响因素分析。基于入户调查的数据，构建能源消费转型的计量回归模型，从经济因素和人口统计学特征等方面归纳了家庭用能行为的影响因素，通过理论探讨和实证研究，解析能源消费行为与各影响因素之间的关系，确定家庭能源消费选择的决定因素，并通过对燃料品种数量和收入关系的分析对能源阶梯和能源堆叠假说进行进一步的探讨。

第三，农村能源转型政策的干预效果评估。以北京市散煤治理政策为例，利用倾向得分匹配的方法从能源清洁性和能源充足度两个视角对政策的有效性进行分析，并在此基础上对不同人群进行了异质性分析。

第四，农村能源不平等与能源转型的关系分析。采用洛伦兹曲线、基尼系数和洛伦兹不对称系数评估了中国农村不同能源品种消费的不平等情况。定量考察了不平等程度对中国农村家庭能源消费转型的影响及其具体表现，并从经济分区、气候分区、收入分组和其他影响因素等维度对不平等的来源进行了分解。

最后，基于分析结果，从数据统计核算、推进能源转型、实施能源替代政策等方面给出农村地区推进家庭能源转型的政策建议。

Abstract

As the largest developing country with the population of more than 1.3 billion,the growth in energy consumption and carbon emissions caused by the residential sector is becoming a new major growth pole for energy demand and emissions in China.However,the research focus on energy demand has been mainly concentrated in the industry and transportation sectors,while the energy demand from residential sector has been ignored for a long time.Due to the existence of the dual urban-rural structure in China,there is a significant difference between urban and rural residents'energy consumption pattern.With the development of economy in rural area and the improvement of living standards of rural residents,the substantial increase of energy consumption put great pressure on energy administration.Meanwhile,due to the relatively low level of education and unenlightened awareness of environmental protection,the imbalance in energy consumption and administration poses great challenges to the sustainability of rural energy consumption.Therefore,it is essential to conduct fundamental and systematic research on the energy consumption.This book intends to answer questions,e.g.,“How to measure household energy consumption?”,“What are the characteristics of household energy consumption in rural China?”,“What factors affect rural households'energy choices?”,“What is the effect of the policy intervention on energy substitution?”,“How inequality hinder household energy transition in rural Chi na?”.Such a series of questions related to the transition of rural household energy consumption constitute the fundamental and systematical research of rural household energy consumption in China.The research contents are as follows.

Firstly,the establishment and application of accounting framework of rural household energy consumption.A device-based bottom-up household energy consumption accounting method is proposed systematically,and the micro-data of Chinese household energy consumption are exploited to apply the method.The energy consumption characteristics and carbon emission of rural households in China are summarized from the aspects of total energy,energy structure,and end use.By comparison with other developing and developed countries,the potential for rural household energy transition is discussed.

Secondly,determinants analysis of rural household energy consumption.By using the large-scale nationwide household data,summarizing influencing factors of household energy consumption behavior in terms of economic factors and demographic characteristics,and constructing an econometrical model,the relationship between energy consumption behavior and the influencing factors is analyzed through theoretical and empirical studies.The energy ladder and the energy stacking hypothesis are further explored through the analysis of the relationship between the number of fuel types and income.

Thirdly,evaluation of the rural energy transition policy.Taking the opportunity of the Chinese government's implementation of the scatter coal policy intervention,a propensity score matching method is used to evaluate the effectiveness of the government's administrative mandated energy substitution policy.The effectiveness of coal-to-electricity policy and highquality coal substitution policy is studied from the aspects of residential welfare and environmental cleanliness.

Fourth,the relationship analysis of rural energy inequality and energy transition.The Lorenz curve,Gini coefficient and Lorenz coefficient are used to measure the energy inequality of each fuel.The effect of energy inequality on energy transition is quantitatively measured,and the sources of inequality are decomposed from the dimensions of economic zone,climate zone,income groups and other factors.

Lastly,based on the results,the policy implications are given from the aspects of establishment of statistical accounting system,the energy transition and the implementation of energy substitution policy.

Key Words: Household Energy Consumption; Energy Consumption Measurement; Energy Transition; Scatter Coal Management; Energy Inequality

实现我国上市公司审计市场（以下简称“审计市场”）福利最大化，需要合理的政策管制。目前我国审计市场还处于发展进程中，关于我国审计市场福利决定因素的研究也还处于探索阶段。本书针对我国政府管制下的审计市场福利进行了较为系统的理论与经验研究。通过对比分析我国与西方各国的审计市场结构，发现我国审计市场政策的制定既需要借鉴英美等国的经验，又需要结合我国审计市场独有的特点，不能照搬硬套。进而，我国政府对审计市场管制和引导的方向和程度受到社会的密切关注。本书采用规范分析和实证检验相结合的方法，以公共利益理论、福利经济学理论、产业组织理论和审计需求理论为基础，探讨了我国政府近年来相关政策的经济效果。首先，本书运用离散选择模型，基于审计市场的公司及会计师事务所特征，构建了我国审计市场的需求模型。该模型较好地模拟了我国上市公司对会计师事务所的选择，预测准确率高达82.27%—99.58%。随后，本书以审计需求模型为基础，从审计市场消费者（公司）的角度重点考察了我国政府近年来推进和探索的三类相关政策对我国审计市场福利的影响。

第一，通过分析我国审计市场结构和竞争现状，发现非“四大”会计师事务所与“四大”会计师事务所市场势力悬殊，其竞争状态会损害消费者剩余。通过反事实推理发现，任一“四大”会计师事务所退出审计市场，会导致我国审计市场结构更加割裂化，造成消费者剩余的大量损失，例如，KPMG（2013年）和PwC（2015年）退出审计市场带来的消费者剩余损失占当年所有样本公司审计费用之和的17.41%—21.97%。研究表明，通过做大做强中小会计师事务所，能使审计市场的供给更满足公司的需求，促进审计市场全面良性竞争，保障审计市场福利。

第二，探讨了在所有上市公司中推广会计师事务所强制轮换政策对消费者剩余的影响。一方面，会计师事务所与公司的长期合作关系会“日久生情”，会计师事务所强制轮换制能缓解其对执业独立性的损害，提高消费者获得的审计服务价值。另一方面，会计师事务所长期审计特定公司会“熟能生巧”，而会计师事务所强制轮换制使继任会计师事务所审计成本上升，专业胜任能力却下降，同时造成消费者成本上升和价值下降。研究结果表明，推广该政策给消费者带来的额外成本超过了价值，例如，10年轮换期会导致我国审计市场消费者剩余损失范围为421.313百万—423.837百万元，占当年所有样本公司审计费用之和的17.56%—21.67%；而4年轮换期损失范围为433.910百万—441.240百万元，占当年所有样本公司审计费用之和的18.28%—22.32%。

第三，以我国会计师事务所转制所提供的自然实验为契机，定量研究了会计师事务所转制为特殊普通制后对消费者剩余的影响，并结合我国各地区不均衡的法制环境及公司间不同的经营风险进行了深入分析。研究结果表明，会计师事务所转制后，审计市场消费者剩余显著上升，即会计师事务所转制给审计市场带来的效用大于成本，有利于审计市场的良好运行。该政策对法制环境较好地区及经营风险较高的公司的效果更显著。可见，特殊普通合伙制适用于我国的制度环境，有利于保障审计市场福利。为更好地实现该政策效果，应进一步健全各区域法律制度。

本书的主要贡献有以下三点：第一，本书从福利角度初步探索了我国审计市场的运行机理，拓展了我国审计市场的研究范畴。现有研究多聚焦探讨审计质量和审计定价等传统要素，而本书为我国审计市场研究提供了新的视角，并为定量研究审计市场福利提供了重要参考。第二，本书的研究丰富了公众对政府近年来引导和管制审计市场相关政策的认识，同时也为监管部门提供了更具体的理论参考。通过构建模型探讨研究了具有代表性的三类政策影响，不仅包括已实施政策对审计市场福利的影响，而且模拟了未实施政策和推广实施政策范围对审计市场福利的影响，这为定量研究政策效果提供了新的探索方向。第三，本书从动态角度丰富和拓展了审计市场结构的相关研究。现有研究多静态分析审计市场的结构特征，本书从动态角度分析我国独特的审计市场结构，通过探讨大、小客户市场的进入壁垒，剖析了审计市场供需不平衡状态的形成机制，为进一步优化我国审计市场结构、促进审计市场良性竞争提供了重要参考。

关键词：审计市场；消费者剩余；会计师事务所强制轮换；特殊普通合伙制会计师事务所

Abstract

To maximize the benefits of the auditing market for listed companies in China（hereinafter abbreviated as“audit market”）,proper government policy controls are needed.At the same time,appropriate policies must be made based on a clear understanding of China's audit market welfare and its determinants.At present,China's auditing market is still in the process of development.The research on the welfare of China's audit market is also in the exploratory stage.This paper conducts a systematically theoretical and empirical research on the audit market welfare under government control.Through comparison and analysis of the structure of our country's audit market with that of Western countries,our country's unique audit market structure determines that our government's policies need to learn from Britain,the United States,and other countries,but also combine with our own characteristics.Therefore,the direction and degree of the Chinese government's control and guidance of the audit market has attracted the attention of the society.This paper uses a combination of normative analysis and empirical test to explore the economic effect of relevant policies of the Chinese government in recent years on the basis ofPublic Interest Theory,Welfare Economics Theory,Industrial Organization Theory and AuditingDemand Theory.First of all,this paper uses the discrete selection model,based on the characteristics of the company and the audit firm in the audit market,and builds the demand model of China's audit market.This model better simulates the selection of audit firms by listed companies in Chi na,and the forecasted accuracy rate is as high as 82.27%-99.58%.Subsequently,based on the audit demand model,this paper focuses on the impact of three types of related policies that our government has promoted and explored in recent years on China's audit market welfare.

First,through the analysis of the structure and competition of China's audit market,it was found that the gap of market power between non“Big 4”audit firms and“Big4”audit firms,the current state of competition in China's audit market will undermine consumer surplus.Through counterfactual reasoning,it was found that any“Big4”audit firm's withdrawal from the audit market would lead to a more severe fragmentation of the audit market structure in China,resulting in a surplus of consumer surplus of 418.229 million yuan（KPMG quitted in 2013）to 433.751 million yuan（PwC quitted in 2015）,which accounted for 17.41%-21.97% of the total sum of the audit fees of all sample companies for the year.Research shows that by making the small audit firms bigger and stronger,the supply of the audit market can be more satisfied with the needs of the company,and comprehensive and healthy competition in the audit market can be promoted to ensure the audit market welfare.

Second,the paper discusses the impact of the promotion of the audit firm's mandatory rotation policy on all listed companies on consumer surplus.On the one hand,the long-term cooperation relationship between the audit firm and the company will“be agrowing love”.The mandatory rotation system of the audit firm can ease its damage to the independence of the practice and increase the value of the audit service received by consumers.On the other hand,the accountant's affairs the long-term audit of specific companies will be“learning effects”and the firm's mandatory rotation system will increase the audit costs of successor firms,while the professional competence will decline.At the same time,consumer costs will increase and the value will decline.The results of the study show that the additional costs incurred by the promotion of the policy to consumers exceeds the value.For example,the 10-year rotation period will result in an audited consumer residual loss range of 421.313 million yuan-423.837 million yuan,accounting for all sample companies of the year.The proportion of the audit fees and the sum of 17.56%-21.67%; and 4 years of rotation loss range from 433.910 million-441.240 million yuan,accounting for the 18.28%-22.32% proportion of the total audit fees of all sample companies in the year.

Third,using the natural experiment provided by the transformation of audit firms in China as an opportunity to quantitatively study the impact of the transformation of audit firms into special common systems on consumer surplus,combined with the uniqueinstitutional environment in which the legal environment in each region of China is uneven.The company has in-depth analysis of different business risks.The results of the study show that after the conversion of audit firms,the consumer surplus in the audit market has risen significantly,that is,the utility brought by the conversion of audit firms to the audit market is greater than the cost,which is conducive to the sound operation of the audit market.The effect of this policy is even more pronounced in companies with a better legal environment and higher operating risk.It can be seen that the special general partnership system is suitable for the institutional environment in China and is conducive to safeguarding the audit market welfare.In order to better achieve the effect of this policy,the regional legal system should be further improved.

The main contributions of this paper are three points.First,this article explores China's audit market from the perspective of welfare,and expands the scope of China's audit market.The existing research focuses on the traditional elements such as audit quality and audit pricing.This paper provides a new perspective for China's audit market research and provides a reference for the quantitative study of audit market welfare.Second,the research in this article has enriched the government's understanding of the guidance and regulation of auditing market policies in recent years,and also provided a more general and intuitive theoretical reference for regulators.By studying three representative policy orientations,the study in this paper not only discusses the impact of implemented policies on auditing market welfare,but also simulates the impact of non-implemented policies and the scope of implementation policies on auditing market welfare,which provides a new direction for quantitative study of policy.Third,this article enriches and expands the research on the audit market structure from a dynamic perspective.The current study studies the structural characteristics of the audit market by static analysis.This paper analyzes the unique audit market structure in China from a dynamic point of view,discusses the entry barriers for large and small customer markets and analyzes the fragmented state of imbalance between supply and demand in the market,which provides a reference for optimizing China's audit market structure and promoting a healthy competition in the audit market.

Key Words: Audit Market; Consumer Surplus; Mandatory Audit Firm Rotation; Special General Partnership Audit Firm

土地革命是中国革命新道路中的核心问题。“要不要进行土地革命”和“怎么样实施土地革命”的问题，曾经在中国共产党、国民党以及共产国际之间产生巨大的分歧和争议。本书充分挖掘历史资料，尤其是解密的共产国际和苏共档案资料，梳理了土地革命口号提出与实施的源头与流变，展现了中国共产党是如何突破陈规，又是如何做到切合实际，从而实现土地革命的理论创新与实践创新，这些创新正是马克思主义中国化的伟大创举。

思想政治教育专业以马克思主义理论为指导，研究人的思想意识形成、发展和变化的规律，以及实施思想政治教育的规律，具有很强的思想性、政治性、实践性和综合性。

北京科技大学是国内思想政治教育专业主要创建单位之一，1984年第一批开办思想政治教育本科专业和第二学士学位班，1990年首批获得硕士学位授权，1996年成为全国第一批联合申报博士学位授权单位，2006年独立获得思想政治教育专业博士学位授予权，2008年思想政治教育学科获评北京市重点学科，2018年成为马克思主义理论学科博士学位授权单位，2019年获批设立马克思主义理论博士后科研流动站。

2009年北京科技大学马克思主义学院独立建制，思想政治教育专业也获得了长足发展，专业优势更加鲜明，不但组建了结构合理、专兼结合的高水平教学和研究团队，优化了从双学位、硕士到博士、博士后的人才培养体系，而且依托一级学科博士点培养平台和北京市重点马克思主义学院高端平台，形成了高校思想政治教育理论与实践、网络思想政治教育、社会思潮与青年教育等特色研究方向。

为贯彻落实中央关于加强和改进高校思想政治理论课工作会议、全面加强和改进大学生思想政治教育工作座谈会和《关于深化新时代学校思想政治理论课改革创新的若干意见》《关于新时代加强和改进思想政治工作的意见》的精神，增进对习近平新时代中国特色社会主义思想的政治认同、思想认同、理论认同、情感认同，北京科技大学马克思主义学院思想政治教育专业团队不断拓展研究的广度、深度和向度，努力推进思想政治教育的创新发展，历经多年耕耘，形成了一批具有代表性的研究成果。

为了更好总结和宣传北京科技大学马克思主义学院在思想政治教育理论研究和实践探索方面的成果，推动成果的实践应用及转化，我们将2009年以来的论文择优汇编成册。本书分为四大部分。第一部分为“高校思想政治教育研究”，第二部分为“网络思想政治教育研究”，第三部分为“社会主义核心价值观研究”，第四部分为“伦理及文化研究”。希望以此书纪念马克思主义学院走过的第一个十周年，也为北京科技大学七十周年校庆献礼。

本书难免存在缺漏和不足，欢迎广大读者提出宝贵意见和建议。

编者

2021年12月

本书基于慈善行业的发展体系，研究了商业化时代的慈善资本化及其未来发展趋势，尤为侧重于慈善市场的金融服务创新，分析了慈善产品、慈善联盟和资源聚合的创新发展，为捐赠者提供可选择的组合式“慈善选项”。指出未来愿景中新慈善资本市场的基石由三部分组成：新收入体系、行业领导力和多样性实践。并从公众监督等视角阐析了慈善的行业进化与新评估策略，以期不断改进和应对这个过程中出现的种种挑战，共同构建一个社会公益的新体系。

面临经济发展“新时代”，在“大众创业，万众创新”背景下，作为创业创新重要服务平台和网络载体的孵化器肩负着更大的责任和使命。《创业孵化内外部网络协同及跨层次治理研究》深入研究了孵化器内创业企业的标杆管理与孵化器知识绩效之间的非线性关系，分析了两种典型的孵化器网络结构对孵化器知识绩效的作用；建立了企业孵化器的知识超网络模型，更准确展现了孵化服务过程以及创业企业之间的知识传播过程；整合了孵化器内部网络和外部网络，从创业学习及其中介作用的角度探讨了孵化器网络对企业成长绩效影响的路径，形成了创业孵化器内部网络、外部网络，创业学习、创业导向与创业绩效的较为完整的跨层次网络研究框架。

伴随着中国特色社会主义进入新时代，我国医养结合型养老服务体系经历了从供给不足逐渐向供需平衡方向发展，在满足公众需求、缓解社会矛盾、增进老年福祉等方面发挥了积极作用，逐步形成与经济社会发展水平相适应的高质量社会养老服务体系。本书在界定农村医养结合型养老服务体系核心概念的基础上，以协同治理理论和福利多元主义理论作为理论基础，为进一步研究农村医养结合型养老服务体系提供有力理论支撑。本书认为，医养结合型养老服务是一项系统性民生工程，对于促进社会公平、推进乡村振兴、保障和改善民生具有积极作用，也为农村新型养老服务模式的发展开辟了广阔前景。在全面建设社会主义现代化强国的进程中，构建农村医养结合型养老服务体系对优化资源配置，促进城乡养老服务资源共享，推进城乡基本公共服务均等化具有重要意义。