完善会计委派制度的构想

根据实施会计委派制的目的及其在试行过程中面临的缺乏统一性、考核困难、适应面窄等主要问题 ,提出了完善会计委派制度的一种新思路 ,即通过建立新的会计管理体制 ,使会计委派制度真正发挥作用     

中国政府教育援外短期培训项目有效性分析——基于南京、天津四所高校援外培训的实证研究

短期援外培训项目是我国援外政策的一个重要组成部分，但是缺乏对影响这类项目的有效性因素的实证研究。本文建立了一个短期援外培训项目有效性的分析框架，对南京、天津四所高校承担的部分援外培训项目进行了调研，使用偏最小二乘法对模型进行了验证。结果表明，我国短期援外培训项目的有效性与课程质量、培训机构及管理人员的执行力之间存在显著的正相关关系。文章最后对如何提高教育援外短期培训项目的有效性提出了相关政策建议。     

An Empirical Analysis of Monitoring Behaviour and Private Benefits of Investors in the Spanish Market

The objective of our study is to look for anequilibrium among three factors: the privatebenefits that main shareholders can obtain fromthe firm, the social benefits derived from acertain ownership structure (such assupervision and alignment of interests) and thecosts derived from ownership concentration(such as loss of liquidity and riskdiversification). Our empirical analysis allowsus to conclude that the supervisory role ofownership is more intense in firms where thepotential conflict of interest betweenshareholders and managers is greater, andtherefore the value of the firm can beincreased through a specific composition of itsshareholders.     

Road socialism

Road socialists maintain that government is the best manager for the nation's vehicular transportation arteries. Contrary to their views, the present author maintains that the managerial role can best be fulfilled by private entrepreneurs. Under highway privatization, he claims, traffic fatalities and automobile congestion will be sharply reduced.The author wishes to thank the North American Editor of Transport Policy, and an anonymous referee from the present journal, for helpful suggestions and commentary on an earlier draft of this paper.     

“一般价值”是马克思否定的概念——评晏智杰教授的新价值概念

"一般价值"是马克思否定的概念.把商品的价值归结为商品的效用同人的需要之间的关系,即商品满足人的需要或欲望的能力,在理论上不能成立,也不符合实际.     

E时代管理模式

通过对环境的分析,认为组织采用单一管理模式很难适应快速多变、日益复杂的管理环境和社会的需求,给出了E时代管理模式的五个属性,即以人为本、精简的流程、柔性、清晰的知识产权、社会性,在此基础之上,建立了E时代管理模式概念模型和反应机制。     

国外企业经营者报酬理论研究的新进展

企业经营者报酬在国外引起广泛的关注. 早期的主流学派代理理论集中于对报酬与业绩 的敏感性研究. 近期人力资本学派、劳动力市场学派和“企业组织”学派从经营者人力资本、经 理市场和企业组织特征等角度对企业经营者报酬理论又有新的发展. 未来的研究将通过注重 各种理论的融合,寻求经营者报酬的综合分析模型来推动这一领域研究的发展.     

城市倾向的经济政策对于城乡居民收入差距的有效性评价———基于 DEA 和 CCR 模型的面板数据分析

中国在追求经济增长的同时漠视了城乡居民收入不平等问题.长期以来,由于居民收入差距持续扩大,中国政府不断调整经济政策,以期缩小城乡收入差距.而地方政府为了经济增长维持着城市倾向的经济政策,忽视了农村经济的发展,导致了城乡收入差距不断扩大.通过对31个省市的外国直接投资、出口贸易额、农林水支出、城乡社区事务支出、医疗卫生、教育支出、科学支出、文体支出、城乡居民收入差距(城镇人均可支配收入与农村人均纯收入差)数据进行实证分析,构建了反映政策有效性的指标体系,运用数据包络分析对1999—2010年间省级面板数据进行了有效性分析.结果显示,这12年来,中国持续扩大的城乡收入差距与城市倾向的经济政策有关     

Individual and situational correlates of motivation for skills upgrading: an empirical study

The present research examines the tenability of a number of factors thought to precede an individual's motivation for skills upgrading. Because motivation for skills upgrading is instrumental to training success and is highly malleable, knowing the factors that precede motivation for skills upgrading would help managers and policy makers a great deal in formulating strategies to raise the competitiveness of the workforce. We derive several testable hypotheses from the existing literature and empirically verify the selected antecedents of motivation for skills upgrading. Results based on responses from 413 employees suggest that an individual's attitude towards skills upgrading, self-efficacy, usefulness of skills upgrading, health condition and long-term orientation are positively related to motivation for skills upgrading. Implications for policy makers, managers and researchers are discussed.     

信息化、成本优势与小企业的规模有效性

近年来,相对于小型企业来说,大中型企业在市场份额和单位数比重方面持续下滑的趋势相当明显。根据施蒂格勒的“适存论”,相对于“大中型”来说,“小型”似乎成了当前市场上更有效的规模形态。这一现象的背后到底隐藏着怎样的逻辑？通过构建中国制造业2003--2009年间的面板数据模型,实证验证信息化对于提升“小型”这种规模形态之有效性的正面影响,以及生产成本和协调成本在信息化与企业规模有效性之间的中介作用。以期为本土制造业更加有效地利用信息化机遇构建核心竞争优势、实现新的产业发展提供决策借鉴。