我国乡镇行政成本案例研究

行政成本是指确定财政年度内国家行政所消耗的全部费用。1991—2005年期间A镇行政成本有了显著增长,在财政支出结构中所占比例仅次于科教文卫经费,位列第二。行政成本与财政收入有着密切的关系,财政收入是行政成本的来源。精简机构裁减冗员,推行部门预算强化预算约束,加强多种形式的监督,进一步合乡并镇,甚至逐步裁撤乡镇,是解决行政成本居高不下的可行路径与方法。     

“三公”经费公开的法制缺失与完善

"三公"经费公开是预算公开的重要组成部分。从中央决定要求九十八个中央级预算部门公开2010年度"三公"经费决算支出和2011年度"三公"经费预算支出以来,"三公"经费公开出现了公开的部门不齐全、时间不统一、内容不明细和格式不规范的状况。分析原因,主要是法律和制度的缺失,即《预算法》迟迟未修订形     

Probability and statisitics in the service of computer science: illustrations using the assignment problem

Recent work on the assignment problem is surveyed with the aim of illustrating the contribution that stochastic thinking can make to problems of interest to computer scientists. The assignment problem is thus examined in connection with the analysis of greedy algorithms, marriage lemmas, linear programming with random costs, randomization based matching, stochastic programming, and statistical mechanics. (The survey is based on the invited presentation given during the “Statistics Days at FSU” in March 1990.)     

我国小额贷款公司发展的现实困境及其出路

借着新一轮增量式农村金融改革的政策春风,小额贷款公司获得了飞速发展。由于制度设计的缺陷,小额贷款公司出现使命偏移问题。从交易成本视角分析后,认为小额贷款公司面临政策管制导致融资成本偏高,信息不对称造成交易运营成本偏高,税负较重拉升机构经营成本等现实困境。因此,建议政府从创新融资渠道、落实财税优惠政策、放宽利率管制、完善基础设施建设和基本公共服务,小额贷款公司建立信用评价体系、引进信贷专业人才、强化内控机制建设等方面设计交易成本控制框架,以实现可持续发展。     

R&D productivity rides again?

A recent analysis of R&D productivity suggests that there are grounds for ‘cautious optimism’ that the industry ‘turned the corner’ in 2008 and is ‘on the comeback trail’. We believe that this analysis is flawed and most probably wrong. We present an alternative analysis of these same data to suggest that the industry is not yet ‘out of the woods’ and suggest that many of the systemic issues affecting pharmaceutical R&D productivity are still being resolved. Copyright © 2014 John Wiley & Sons, Ltd.     

Are Self‐Service Customers Satisfied or Stuck?

This paper investigates the impact of self‐service technology (SST) usage on customer satisfaction and retention. Specifically, we disentangle the distinct effects of satisfaction and switching costs as drivers of retention among self‐service customers. Our empirical analysis examines 26,924 multi‐channel customers of a nationwide retail bank. We track each customer's channel usage, overall satisfaction, and retention over a 1‐year period. We find that, relative to face‐to‐face service, customers who use self‐service channels for a greater proportion of their transactions are either no more satisfied, or less satisfied with the service they receive, depending on the channel. However, we also find that these same customers are predictably less likely to defect to a competitor if they are heavily reliant on self‐service channels characterized by high switching costs. Through a mediation model, we demonstrate that, when self‐service usage promotes retention, it does so in a way that is consistent with switching costs. As a robustness check, we examine the behavior of channel enthusiasts, who concentrate transactions among specific channels. Relative to more diversified customers, we find that self‐service enthusiasts in low switching cost channels defect with greater frequency, while self‐service enthusiasts in high switching cost channels are retained with greater frequency.     

从“诬告反坐”到“讹诈有罚”——对被救助者诬赖救助者立法惩罚的再思考

当下诸多被救助者诬告讹诈救助者事件的背后,无不折射出单纯中华传统道德诉求已经不能协调社会的健康发展。当道德的软性约束作用无法发挥时,通过法律制度的建设惩罚诬告讹诈者就成为必要。然现代"讹诈有罚"并非简单的惩恶扬善呼吁,也并非中国古代"诬告反坐"的直接过渡与顺承。立法惩罚诬告者还需从制度渊源、现行体制、证据认定、责任承担、惩罚措施等多方予以考虑。     

《借款费用》准则的超载

通过列举国际公认的会计准则超载的表现,来说明我国会计准则中《借款费用》准则超载的一些表现,并提出了改进建议,同时指明了如何防范会计准则超载。     

成本权衡与大国对国际危机的干预行为--以美国对1971年印巴危机的干预为例

目前国际危机事件的频频出现依然威胁着世界和平与地区稳定，而现有的国际关系理论却无法完美解释大国对国际危机的干预行为。为弥补这个缺陷，笔者结合新古典现实主义和前景理论，提出成本权衡理论。这一理论认为，大国领导人会通过对机会成本的权衡来选择干预国际危机的立场和方式，追求干预方案的机会成本最小化，同时设法规避沉没成本、观众成本和反制成本，并且根据前景预期来决定投入成本。将成本权衡理论用于分析美国尼克松政府在1971年印巴危机中的立场和干预方式的选择，分析结果表明，该案例完全符合成本权衡理论的相关假设。     

基于人力因素的企业制度变迁分析

本文从人力因素的角度 ,对企业制度变迁的原因进行分析。人力因素经济价值的提高 ,越来越要求节约交易费用 ,因而对企业的产权模式存在选择 ;知识在诸生产要素中相对重要性的提高 ,导致了人力因素在分配制度上 ,产生了“积极货币”拥有者对利益分配的新要求 ;人力因素对企业组织制度的影响 ,是人力因素适应市场特点的要求