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27420084TechnologyEconomicsVol127,No14Apr.,200828865,(,430072):,,,:,,;,,,,:;;;;:F12:A:1002-980X(2008)04-0116-06:2008-01-09:(1973),,,,:;(1973),,,(),,:Ostromcommon2poolresources,,,,,,,[2]12080,,,,,,,,,2090,,,,,,70,,,,[1],2002194,20052648,1400%,20020.79%20058.6%,,,611,,2,:,,,,[3]?(),,,,Olson[4]Olson,,,,WolfgangKasperManfredStreit,,,[5][6],,North2090,()[7],,:,:,,?,,?:1);2);3),,33.1200511,,,,,,:;;,,,,(),711:,;,,28,30,900,8653.2:;,,,(1),:(X1);(X2),,;,,;,,(2),:(Y1);(Y2);(Y3),,;,,;,,(3),:(Z),,;,,,;,,(4),:(S),,;,,,;,,3.3(1)SPSS,X1,,,,(2)X1:,1c,5A,,-1;B,,-1;C,,+1;D,,0.5;E,,0X2:,1e,5A,,-1;B,,-1;C,,+1;D,,-1;E,,0Y1:,1a811274()A,,-1;B,,-1;C,,+1;D,,,-0.5Y2:,1b(),C,,+1;ABD,-1Y3:,4a()A,,-1;B,,+1;C,,+1Z:,4eC,,+1;A,-1;B,-0.5S:,3cA,,+1;BC-1,;D,,+0.544.1,20051130(26),Cronbachs0.777,,,,K2S,11,K2SZ,0.05,,1X1X2Y1Y2Y3ZS1N28282828281313NormalMean29.0143-29.582139.825051.312577.196231.384679.1214Parameters(a,b)Std.Deviation23.8147636.1177428.6742331.8514516.2747922.9091818.11104MostExtremeDifferencesAbsolute0.1180.1130.2160.1050.1960.1870.142Positive0.1180.1130.1000.0850.1100.0980.124Negative-0.085-0.079-0.216-0.105-0.196-0.187-0.142Kolmogorov2SmirnovZ0.6260.5971.1430.5570.7510.7070.676Asymp.Sig.(22tailed)0.8280.8690.1470.9160.6260.7000.751:a)TestdistributionisNormal.b)Calculatedfromdata.1:,,,,,,4.2,Y1Y2Y3,X1X2X3,SPSSXY,2,:1,Y1X1,5%,F3.563(),X10.530,1%,0.530%2,X1X2Y2,5%;X10.608,X201352,1%,0.608%,1%,0.352%(3),Y3X1,X101305,5%,911:1%,0.305%2X1X2FR2N1Y130.100(3.503)0.530(2.589)3.5630.222282Y242.577(5.035)0.608(3.018)0.352(2.656)6.7350.389283Y374.219(14.091)0.305(2.429)4.2790.26728:5%,t:,()(),4.3,Z,Y1Y2Y32813(),,33Y1Y2Y3FR2NZ50.767(1.067)0.411(2.589)-0.056(-0.222)0.119(0.315)0.639-0.09913:5%,t3,ZY1Y2Y3,,,4.4SY1Z,S13SSPSS,44Y1SFR2NZ45.369(6.733)0.270(2.255)0.581(6.059)22.9040.78513:5%,t4:SZ;,S,Y1Z,0.270,,5,,,,:1),,,,2),,,,,,021274[1].()[N].,2006-02-15(13).[2]OSTROME.GoverningtheCommons:TheEvolutionofInstitutionsforCollectiveAction[M].NewYork:Cam2bridgeUniversityPress,1990.[3].[J].,2005,19:1-21.[4]OLSONM.TheLogicofCollectiveAction:PublicGoodsandtheTheoryofGroups[M].Cambridge:HarvardUni2versityPress,1965.[5],.:[M].:,2000.[6].[M].:,2001.[7]MANTZAVINOSC,NORTHD,SHARIQS.Learning,institutionsandeconomicperformance[J].PerspectivesonPolitics,2004,2(1):75-84.OwnersExpectation,LearningExperienceandChoiceofGovernanceModelsofCommon2poolResourcesinUrbanCommunity:Evidencefrom865Samplesof28CommunitiesinNanjingChenXiehui,YouChun(EconomicsandManagementSchool,WuhanUniversity,Wuhan430072,China)Abstract:Aimingatthedilemmaofgoverningcommon2poolresources(CPR)inurbancommunitiesduringthetransitionperiod,thispaperana2lyzesthegovernancemodelofCPRthroughusingtheframeworkofowners’expectationstructure.Theeconometricanalysisresultsshowthatthecorrelationbetweentheindividualexpectationaboutlossandearningandtheexpectationofdominatingresourceissignificant,andthecorre2lationbetweentheexpectationofdominatingresourceandtheexpectationofthechoiceofgovernancemodelsofCPRisnotsignificant.Whenthelearningexperienceisinducedasaindependentvariable,thelogiccorrelationbetweentheexpectationofdominatingresourceandtheexpec2tationofthechoiceofgovernancemodelsofCPRissignificant.Finally,itconsidersitnecessarytomakeownersrealizetheirmainbodystatusingoverningCPRforrelievingthefinancialpressureofgovernment.Keywords:urbanresidence;common2poolresource;governancemodel;expectation;learningexperience(102),,,,,,,[1].[M].:,2006.[2].[M].:,2007:122[3].[J].,2006(3):12214.[4].[J].,2006(6):21224.InfluenceofNewEnterpriseAccountingNormsonEnterpriseManagementSunMing(AccountantCollege,AnhuiUniversityofFinanceandEconomics,BengbuAnhui233000,China)Abstract:TheimplementationofNewEnterpriseAccountingNormshastheimportantsignificanceonenhancingthetransparencyofChina’saccountingindustryandpromotingtheinternationalcompetitivepowerofChina’scapitalmarket.Throughanalyzingthekeyframeandcharacter2isticsofNewEnterpriseAccountingNormswithpracticalcases,thispaperdiscussestheimportantinfluencesoftheimplementationofNewEn2terpriseAccountingNormsonenterprisemanagement.AnditproposesconstructivesuggestionsabouthowtoimplementwellNewEnterpriseAccountingNorms.Keywords:NewEnterpriseAccountingNorms;fairvalue;assetsdevaluation;debtreconstruction;enterprisemanagement121: