中国企业诚信缺失与诚信构建

我国目前的企业诚信缺失,主要是由于现代社会转型、精神文明建设滞后、企业经营经验不足以及整个社会对企业不诚信的漠视容忍等原因所致。企业诚信的缺失,给我国造成了极大损失,不仅严重影响了企业自身的发展,也给我们的社会、国家和大众带来严重危害。中国要走出企业失信的泥沼,改变目前的局面,必须加强企业失信防范,强化失信的事前预防,提高企业失信成本,加大对失信的惩罚力度,只有这样,一种崭新的企业诚信才可望在不久的将来重新建立在中华大地。     

改革开放以来我国会计制度变迁的社会成本研究

一项制度的变迁必须满足制度创新预期收益大于预期成本的约束条件。以交易费用理论和制度变迁理论分析我国改革开放以来会计制度变迁的社会成本,对降低会计制度变迁成本具有重要指导意义。分析表明：我国会计制度变迁伴随着经济体制的改革,经历了从探索改革到局部变革,再到整体变迁的过程,由此形成的社会成本主要表现为摩擦成本、运行成本和监督成本。从我国现实会计环境及会计制度变迁进程考虑,降低会计制度变迁社会成本的途径包括：选择政府主导、市场为辅的制度变迁模式：政府作为制度供给者应采取措施增强制度与环境的相融度;完善现行会计监管体制。     

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。     

Inhospitable workplaces? International students and paid work in food services

Most international students in Australia take up paid work during their studies, generally as part‐time employees in low‐wage, low‐skill labour markets. Though little is known about the detail of their work experiences, scattered reports suggest that wages and working conditions are often poor and pose significant issues of social justice. This article examines the characteristics of jobs held by one group of international students, drawing on in‐depth qualitative interviews that form part of a case study of Melbourne's café, restaurant and takeaway food services sector. The evidence indicates that precariousness in employment is widespread in this sector and that it centres on underpayment and non‐payment of wages, in breach of labour regulation. The article suggests that such illegal employer practices are facilitated by use of undeclared casual work. Underpayments are most severe in what are typically regarded as ethnic cafes and restaurants, which concentrate on employment of international students, but they are also widespread in mainstream cafes and restaurants, where international students share precarious work conditions with other workers. The findings underline the case for more concerted research and new policy initiatives.     

基于战略成本管理的电力市场下发电企业成本研究

本文首先分析了我国发电企业成本管理的现状,在此基础上说明了在发电行业推行战略成本管理的必要性;接着介绍了战略成本管理的定义、特点及主要的分析方法;进而从战略成本管理的角度,对企业的内外部环境和成本结构进行研究,并运用战略成本规划、控制和业绩评价,使企业在电力市场中寻求并保持长久的竞争优势。     

管理者过度自信、非效率投资和成本粘性

运用2011—2014年我国A股上市公司数据,实证检验管理者过度自信对成本粘性的影响,并尝试从非效率投资角度解释管理者过度自信对成本粘性的影响机理。结果表明,管理者过度自信的公司比非过度自信的公司具有更高的成本粘性,且非效率投资在过度自信对成本粘性的影响中起到部分中介的作用。该研究对规范决策中的管理者过度自信行为,制约企业非效率投资进而降低成本粘性,提高企业的成本管理有效性和经营效率具有现实指导意义。     

Exact approaches for the pickup and delivery problem with loading cost

In this paper, we propose a branch-and-cut algorithm and a branch-and-price algorithm to solve the pickup and delivery problem with loading cost (PDPLC), which is a new problem derived from the classic pickup and delivery problem (PDP) by considering the loading cost in the objective function. Applications of the PDPLC arise in healthcare transportation where the objective function is customer-centric or service-based. In the branch-and-price algorithm, we devise an ad hoc label-setting algorithm to solve the pricing problem and employ the bounded bidirectional search strategy to accelerate the label-setting algorithm. The proposed algorithms were tested on a set of instances generated by a common data generator in the literature. The computational results showed that the branch-and-price algorithm outperformed the branch-and-cut algorithm by a large margin, and can solve instances with 40 requests to optimality in a reasonable time frame.     

Analysis of an EOQ inventory model with partial backordering and non-linear unit holding cost

In this paper, an economic order quantity inventory model is analyzed, considering that the unit cumulative holding cost has two significant components: a fixed cost which represents the cost of accommodating the item in the warehouse and a variable cost given by a potential function of the length of time over which the item is held in stock. Shortages are allowed and, during the stockout period, only a fraction of demand is partially backordered. The backordering cost includes a fixed cost and a cost linearly dependent on the length of time for which backorder exists. A solution procedure is developed for determining the optimal inventory policy. Moreover, to illustrate the effects of some parameters on the optimal policy and the minimum total inventory cost, a numerical study is developed.     

Cost‐Benefit Analysis for Optimization of Risk Protection Under Budget Constraints

Cost‐benefit analysis (CBA) is commonly applied as a tool for deciding on risk protection. With CBA, one can identify risk mitigation strategies that lead to an optimal tradeoff between the costs of the mitigation measures and the achieved risk reduction. In practical applications of CBA, the strategies are typically evaluated through efficiency indicators such as the benefit‐cost ratio (BCR) and the marginal cost (MC) criterion. In many of these applications, the BCR is not consistently defined, which, as we demonstrate in this article, can lead to the identification of suboptimal solutions. This is of particular relevance when the overall budget for risk reduction measures is limited and an optimal allocation of resources among different subsystems is necessary. We show that this problem can be formulated as a hierarchical decision problem, where the general rules and decisions on the available budget are made at a central level (e.g., central government agency, top management), whereas the decisions on the specific measures are made at the subsystem level (e.g., local communities, company division). It is shown that the MC criterion provides optimal solutions in such hierarchical optimization. Since most practical applications only include a discrete set of possible risk protection measures, the MC criterion is extended to this situation. The findings are illustrated through a hypothetical numerical example. This study was prepared as part of our work on the optimal management of natural hazard risks, but its conclusions also apply to other fields of risk management.     

固定资产投资项目国家资本金管理的总体构想

固定资产投资项目国家资本金管理制度创新是当前的主要趋势和重要内容。本文对项目国家资本金管理的原则、目标、对象、内容、方式的创新做了初步探索,提出了固定资产投资项目国家资本金管理的总体构想。