服务型政府视野中的公共服务分工

建设服务型政府要求强化政府的公共服务能力.公共服务分工是指政府在强化公共服务职能和财政责任的同时,还要充分发挥市场在配置资源和社会在整合资源方面的特有作用,发展公共服务规划者和生产者的专业优势.尽管公共服务分工有利于弥补政府直接生产的局限性,但也不可避免地存在交易成本,需要进行有效的合同治理.对于公共服务分工而言,选择能够节省交易成本和具备激励机制的制度安排至关重要.公共服务的分工还有助于防止政府、市场与社会组织之间的相互对抗,重建新的权利和责任体系,有效地促进社会和谐.     

Efficiency determinants in retail stores: a Bayesian framework

This paper analyzes the impact of vertical integration, age, geographic expansion, and low price strategy on the cost efficiency of retail stores. We test our hypotheses using the innovative Bayesian frontier methodology. The data involve a sample of Spanish retail stores that operate in a highly competitive and dynamic environment. From the results, it is clear that cost efficiency is higher for stores that have: longer years in business, stronger geographical presence, and lower price offerings. Vertical integration, on the other hand, is negatively related to efficiency. Further discussions of these findings and related managerial implications are provided in the paper.     

有关国外人力资本理论问题综述——兼谈人力资本成本管理会计

人力资本与人力资本成本管理会计息息相关。文章对国外人力资本理论问题文献进行了回顾与介评,在此基础上讨论了人力资本成本管理会计。     

“晨举脂烛”解诂

描述武王克商的“晨举脂烛”一语多次出现在典籍中,而现代辞书对“晨”的解释基本统一为日出前后天色已明的一段时间,此时仍“举脂烛”作战实在令人费解。经过考证,“晨”在古汉语中的时段是凌晨3—5点,天仍未亮,因此才会出现“晨举脂烛”作战一说。     

可持续发展理论的经济学反思

由于可持续发展理论自身存在着一定的缺陷 ,使得这一理论在实践中实施效果不佳。在对可持续发展的概念、可持续发展与外部性的关系、生态成本等基本问题进行反思的基础上 ,提出在可持续发展的实施过程中要区分两类不同的问题。对于代内的现期环境问题可采取科斯手段与庇古手段来加强治理 ,而对于代际累积的生态问题则需要通过强化制度安排和政策引导来予以解决。     

股权比例、过度担保与隐蔽掏空——来自我国上市公司对子公司担保的证据

本文借鉴LLSv的掏空模型,模型化推导了控股股东对上市公司的隐蔽掏空模式,建立了控股股东持股比例与掏空程度的分段函数关系.以2004年我国沪深A股上市公司对子公司担保的386起事件为样本,并把样本分为过度担保组和适度担保组,运用事件研究法进行实证检验.发现过度担保样本组累计超额收益率显著为负,而适度担保组的市场反应为正但不显著,由此推测过度担保的上市公司具有向控股股东输送利益的倾向.多元回归结果表明,对于第一大股东持股比例和国家持股比例的回归系数而言,60%均是其有效的临界点.当大股东持股比例低于60%时,大股东存在通过上市公司对子公司担保的方式掏空上市公司的现象,但回归系数不显著;当持股比例高于60%时,则产生了显著的利益协调效应.能有效地抑制掏空.通过分类变量和股权临界变量的多种组合,回归发现,国有性质的上市公司被控股股东掏空程度更高;与第一大股东持股比例变量相比.国家持股比例变量的股权临界值对CAR的影响更加显著.     

跨国公司的边界与规模：基于交易成本的分析

在回顾和分析企业边界与规模以及跨国公司相关理论的基础上，运用交易成本概念从静态与动态两方面对跨国公司的边界与规模进行了探讨。从静态方面分析了跨国公司的内部交易成本和外部交易成本，讨论了跨国公司边界与规模的确定；从动态方面分析了静态交易成本理论的局限性，结合企业能力理论探讨了跨国公司边界与规模的动态性。     

战略柔性的增强途径

战略柔性是企业以内部结构的可调整性和变革性应对环境变化的能力。企业要根据外部环境以及内部结构特征,确定适合本企业的战略柔性增强途径:以外部环境的不确定性为导向,以影响柔性因素的内部结构体系为基础,以结构调整的变革成本为依据,从降低变革成本的因素中归纳出有效的增强途径。     

The use of savings as a family resource management strategy to meet child rearing costs

This study examines the effect of children on family savings decisions over the life cycle. The model used is a multinomial logit budget share allocation model. The data are from the 1982 Canadian Family Expenditure Survey Data. Results indicate that the addition of a child to a family results in fewer assets being accumulated than if the child was not present. As much as 43% of direct child rearing costs may be met through this substitution out of future consumption. Closer analysis reveals that accrual of housing equity is relatively unaffected by child's presence and that substitutions occur primarily out of other types of savings instruments.The authors would like to acknowledge financial support from the Social Science and Humanities Research Council of Canada (Grant #1498-85-0005), the Department of Consumer Science, University of Wisconsin, Madison and the College of Home Economics, University of Saskatchewan. However, all opinions expressed are our own and do not necessarily reflect the views of our sponsors. Special thanks is due Susan Bruns for outstanding research and computer programming assistance. The authors accept responsibility for any errors or omissions. All correspondence should be directed to Prof. Douthitt at 1300 Linden Drive, University of Wisconsin, Madison, Wisconsin 53706.Robin A. Douthitt received her Ph.D. from Cornell University. She is an Associate Professor, Department of Consumer Science and the Institute for Research on Poverty, University of Wisconsin, Madison, WI 53706. Her research interests include the relationship between child support awards and child rearing costs, and family time use.Joanne M. Fedyk received her M.S. from the University of Saskatchewan. She is currently an Assistant Professor in the College of Home Economics, University of Saskatchewan S7N OWO, Canada. Her research interests include both the cost of raising children and the valuation of homemaking services.     

Multi-phase sampling under cost constraints

Multi-phase sampling (M-PhS) scheme is useful when the interest is in the estimation of the population mean of an expensive variable strictly connected with other cheaper (auxiliary) variables. The MSE is an accuracy measure of an estimator. Usually it decreases as the sample size increases. In practice the sample size cannot become arbitrarily large for possible cost constraints. From a practical point of view it would be useful to know the sample sizes which guarantee the best accuracy of the estimates for fixed costs. These “optimum” sample sizes can be, in some cases, computable but not admissible. In other cases, they can be neither admissible nor computable. The main goal of this paper is to propose a solution for both these situations. It will be clear that in both situations the solution is to consider a M-PhS scheme with one or more phases less.