作品简介
本书对什么是“麦克米伦缺口”，“麦克米伦缺口”概念的内涵界定、形成的原因、研究的思路及方法以及国内外对“麦克米伦缺口”的研究现状做了较为系统的描述。本书认为“麦克米伦缺口”是信任等“社会资本缺口”，解决这个问题的关键是要解决“信任”的制度基础问题，治理融资缺口中“社会资本匮乏”的方略，则表现为“私人秩序”与公共秩序的某种最优组合。由此，本书主要讨论推动民间资本有效对接“麦克米伦缺口”的法律制度安排及实现路径。
李阳，博士，吉林财经大学会计学院硕士生导师。主要研究方向为财务会计、公司金融、碳金融。主要讲授中级财务会计（英）、会计学原理（英）、专业外语等课程。近年来在《江汉论坛》《经济与管理研究》《当代经济研究》《吉林大学学报》等国内外核心期刊发表论文十余篇。先后主持承担省社会科学基金、省科技厅软科学、省教育厅重大等省级科研及教改课题5项、横向课题1项。参与研究国家社会科学基金和国家自然科学基金课题2项，省级课题4项；出版专著1部，参与编写专著1部。先后获得吉林财经大学青年教师竞赛一等奖、吉林财经大学优秀论文指导教师、中注协境外实习全国选拔赛优秀指导教师、会计学院先进工作者、会计学院优秀党员。
Introduction of works
This book gives a systematic description of what is "Macmillan Gap", the definition of the concept of "Macmillan gap", the reasons for its formation, the ideas and methods of research, and the research status of "Macmillan Gap" at home and abroad. The book holds that "Macmillan gap" is a "social capital gap" such as trust, and the key to solving this problem is to solve the institutional basis of "trust", and the strategy of "social capital shortage" in the governance financing gap is manifested as a certain optimal combination of "private order" and public order. Therefore, this book mainly discusses the legal system arrangement and realization path to promote the effective connection of private capital with "Macmillan gap".
Li Yang, PhD, Master Tutor, School of Accounting, Jilin University of Finance and Economics. His research interests include financial accounting, corporate finance and carbon finance. It mainly teaches intermediate financial accounting (English), accounting principles (English), professional foreign languages and other courses. In recent years, he has published more than ten papers in core journals at home and abroad, such as Jianghan Forum, Economics and Management Research, Contemporary Economic Research, Journal of Jilin University, etc. Has presided over the provincial Social science fund, the provincial Department of Science and Technology soft science, the provincial Department of Education and other major provincial scientific research and education reform project 5, horizontal project 1. Participated in the research of 2 projects of National Social Science Foundation and National Natural Science Foundation, and 4 projects of provincial level; Published 1 monograph, participated in the preparation of 1 monograph. He has won the first prize of Jilin University of Finance and Economics Young Teachers Competition, Jilin University of Finance and Economics excellent thesis instructor, China Notes Association Overseas Internship National Selection Excellent instructor, advanced worker of accounting School, outstanding Party member of Accounting School.
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