腐败的经济学分析

腐败是一个世界性问题。通过对“c-d模型”的分析可以清楚的看到不但腐败出现群体性、隐蔽性、标的越来越大等特点,同时反腐败的时滞也越来越长,而且腐败的边际成本有渐小的趋势,这导致腐败程度有无限扩张的自我膨胀趋势。因此,反腐败既要从“公权方”的角度入手,又要从“市场方”的角度来分析。     

日本企业间长期连续性交易的有效性分析——以汽车产业为例

依据交易成本理论 ,日本企业间长期连续性交易关系可以解释为一种介于市场交易和组织交易之间的中间组织。与美国企业扩张等内部组织方式相比 ,它可节约固有的组织成本。“评价”、“退出”和“发言”等是其内部的竞争机制。可以称这种竞争为“看得见脸的竞争”和“有管理的竞争”。经济高速增长、外部市场欠发达和社会文化的同质性等 ,是该内部竞争机制运作的条件支持。     

文化资源的价值评估、成本核算与经济补偿

文化资源是人类所创造的物质文化、制度文化和精神文化遗产的总和,它对人类社会的意义,就像生物多样性对于人类的生存与发展一样重要。资源有价,文化资源的"自然成本"与"使用成本",应纳入文化资源消耗型企业的成本与效益核算。以文化为资源基础的产业,必须为资源的使用与消耗付费,把生产能力的增长建立在科学的资源观之上。既满足当代人的需求,又不对满足后代的需要产生危害,是文化资源的保护与开发必须遵循的惟一原则。     

浅析成本法转为权益法——与张瑜东同志商榷

长期股份投资在会计核算上有两种方法 :成本法和权益法。当投资企业因追加投资等原因取得对被投资企业控制、共同控制或实施重大影响时 ,对长期股权投资的核算应从成本法改为权益法。     

Factors influencing the adoption of electronic commerce in Iranian SMEs： An integration of TAM2 and TPB with cost saving

E-commerce （EC） can be an important source of competitive advantage for most business organizations, especially small and medium enterprise （SME） businesses. This study examines the factors that influence e-commerce adoption in one Iranian SME. Inspired by the extended model of TAM2 and TPB and cost saving variable, 5 factors influencing intention to use e-commerce in Iranian SMEs were also identified as follows perceived usefulness, subjective norm, perceived behavior control, attitude for using EC, cost saving. To validate the research model, 82 questionnaires were collected from top managers/owners and experts of SMEs. The results indicate that the subjective norm, perceived usefulness, perceived behavioral control and cost saving have positive influence on attitude toward use, also the cost saving, perceived usefulness and attitude have positive influence on intention to use. Results can be used by developing countries, especially those in Middle East, to encourage the adoption of e-commerce among SMEs.     

试论国有企业经营者股权激励

对国有企业经营者实行股权激励,可以促使其利益与企业趋同,从而降低代理成本.目前,由于现有制度的问题,我国国有企业的股权激励不足与激励不当的问题并存,激励效果也不尽理想.为此,应当进一步完善相关制度,以实现对国有企业经营者的有效激励.     

Chapter 11. The Economics of Group Care Practice

Abstract

For the past two decades, economic influences have significantly impacted the provision of health and welfare services for children, young people and their families in communities around the world. The dynamic of cost has reshaped both the nature and provision of group care services, promoting de-institutionalization and transforming the nature of caring services offered in local communities. In a reappraisal of themes identified in his seminal contribution more than two decades ago, this leading authority looks back at key themes impacting on the economics of social care that shape group care services for the new millennium.     

The Nature of Contracting Hazards in Public–Private Partnerships—Evidence from Ireland

The use of public–private partnerships (PPP) for the procurement of infrastructure and related services can be a complex and challenging process. This article adopts a transaction cost regulation perspective to examine two PPP cases from Ireland that encountered significant obstacles to successful procurement. It finds that both procurements met hazards including uncertainty about the viability of the bids and opportunistic behavior by preferred bidders that held quasi-monopoly positions. The public nature of both cases provided a fertile ground for opportunistic behavior by political opponents and other “interested” parties. The analysis shows how the governance of PPPs is shaped by the attributes of the transactions and the interaction of economic and political hazards that create transaction costs.     

What's wrong with the back of the envelope? A call for simple (and timely) benefit–cost analysis

Observers across the ideological spectrum have criticized benefit–cost analysis for as long as it has been part of the rulemaking process. Still, proponents and detractors agree that analysis has morphed into a mechanism often used by agencies to justify regulatory decisions already made. We argue that a simpler analysis of more alternatives conducted earlier in the regulatory process can resuscitate it as a tool to inform policy. Recognizing that requiring a procedure does not ensure that regulators will follow it, we offer possible remedies, including strengthening or relaxing subsequent review of proposed rules, which raise the cost of circumventing the reform or lower the cost of following it.     

论农民工职业培训成本的分担

农民工职业培训的准公共产品属性,决定了农民工个人、企业和政府应该成为职业培训成本的分担者。要解决农民工职业培训经费不足的困境,必须在坚持能力原则、收益原则和保障原则的基础上,建立个人、企业和政府共同负担的多元化农民工职业培训经费成本分担机制。