试论优于要素契约的商品契约

以商品契约替代要素契约,或企业的非一体化现象,是目前正在发生的、与企业替代市场相反的现象。选择可测度的交易对象、实现测度手段或保证质量的技术进步,以及设计有效的契约或选择恰当的交易环节,是使得商品契约优于要素契约的条件。代替要素契约的商品契约是企业间寓指挥和服从于商品交易的特殊契约——超市场契约。     

成本核算"三步教学法"研究

二十一世纪的会计教育，使会计学的研究与应用领域不断拓宽，特别是随着成本核算在现代企业经济活动中的运用，也给成本会计学的教学提出了更高要求。分析目前成本会计教学的特点与现状，探讨成本核算的教学入门方法，对于取得成本会计学中事半功倍的教学效果具有积极的促进作用。     

应对公共危机的无效成本分析--以SARS事件为例

政府在抗击公共危机活动中居于主导地位,政府的行为、管理制度、管理方式影响到防治SARS的直接成本付出量及使用效率,从而影响到经济发展间接损失的量,由于管理制度不合理从而造成的疾病防治过程中的低效率所形成的直接支出和间接损失可以称为无效成本,在SARS危机中形成这些无效成本的因素主要表现在政府对危机的信息管理、资金管理和社会资源的组织等方面。     

论我国上市公司中代理成本的控制

章以传统委托代理理论为基础，具体分析了我国上市公司中以国家与国有股持股主体之间代理关系及代理成本为主的五种委托代理关系及相应的代理成本，并进一步提出优化产权结构、实行相关利益共同治理等五种控制代理成本的途径。     

浅谈改制时期施工企业对应收账款的管理

国有施工企业在面临改制重组的历史命运之际,其突出的应收账款的管理问题越来越引起人们的普遍关注。如何采取一系列行之有效的收账措施,有效处理、控制改制过程中应收账占用成本及回收费用,已成为企业改制成功与否的关键问题。     

Resolution of evolutionary conflict: a general theory and its applications

While many cases in which conflict over the evolution of social behavior exists even between closely related individuals (e.g., parent-offspring conflict) have been pointed out, little attention has been paid on the problem of where such conflict should lead. A general theory of conflict resolution, however, has recently been developed. The key idea of the theory is the incorporation of conflict costs in the inclusive fitness evaluation. The theory shows that if both sides engaged in the conflict can potentially control the other at a cost, the coevolutionary game of escalating the fight with increased conflict costs always leads either side to give in to the other, resolving the conflict. Here we examine the logical basis of the theory in terms of a simplest example, donor-recipient conflict over the evolution of altruism, and to show its different types of application we review two more specific examples: reproductive-worker conflict over true (sterile) worker evolution in termites and insider-outsider conflict over group size determination. The latter exemplifies the resolution of conflict over the value of a variable (group size in this case) rather than a behavior, suggesting extended applicability of the basic theory.     

Financing of college education by single-parent and two-parent families

The financing of college education by male and female single-parent families and two-parent families is compared. Female single parents are at a significant disadvantage in being able to accumulate funds, but this is partially offset by financial aid. Variables accounting for significant variation in the parents' contribution to student education expenses are: public versus private school, financial aid, parents' saving behavior, students' contribution, race, and family type. The amount of parental contribution is positively correlated with parent net worth, family per capita income, and total student cost; it is negatively correlated with age of the student.This study utilized data from the National Postsecondary Education Student Aid Study prepared for the National Center for Education Statistics, U. S. Department of Education, by Westat, Inc. Partial support for the research was supplied by the College of Human Ecology and the Computer Science Center of the University of Maryland. The author expresses her appreciation to the Editor and Reviewers for their valuable suggestions.Her research interests include personal finance, family resource management, and personal factors affecting the handling of money. She is a graduate of Berea College, Berea, KY, and received both the M. Ed. and Ed. D. from The Pennsylvania State University.     

论产权制度的成本与效率

本文首先对产权制度的成本加以界定和分类，并在此基础上分析了产权制度的成本和效率；然后评析了新制度经济学的制度成本一效率分析方法，并将这一方法有条件地引入对社会主义产权制度的研究。     

银企金融交易：基于信息与制度层面的透视及制度创新

中国经济转轨时期银企信用关系的扭曲 ,是银企金融交易中存在的最大问题。由于不完全契约、不对称信息和信用的次优博弈等市场缺陷的存在 ,银企金融交易中逆向选择和道德风险行为的存在不可避免。目前 ,运用制度创新的手段 ,改善微观经济运行环境 ,加强银企信用的培育是解决银企债务风险的一条有效途径。     

基于J2EE的数据库连接服务

讨论了数据库连接服务体系结构,并详细地阐述了既支持连接池又支持分布式交易的连接管理模块的规范设计以及功能实现该设计不仅使应用代码具有较好的可移植性而且能够在很大程度上改善应用服务器的整体性能可为商务应用高效透明地访问各种关系数据库管理系统提供一种更优的选择方案特别适合分布式计算环境下的多用户并发访问