林业企业森林经营管理模式存在的问题及其对策

当前,国内的林业企业在森林经营管理实践水平与当前中国林业企业数量和规模迅速扩大的现实形成了明显的反差。为了适应林业企业森林经营管理的需求,提高林业企业森林经营管理的效率和效益,急需对当前林业企业的森林经营管理模式进行改革和创新。创建出一套林业企业森林经营管理模式改革的思路,旨在构建一个新的、有效的林业企业森林经营管理模式。     

简要分析企业会计内部控制

会计部门是企业的核心,更是企业重点。其在工作的过程中是保证企业良好有序发展的前提和关键。随着当前社会发展中,企业形式的逐步转变,使得企业在发展的过程中对会计认识不断提高,保证会计的良好有序发展是当前企业发展的核心。企业内部会计制度是企业管理制度的重要组成部分,是具体指导一个企业会计工作的规则、方法和程序的规范性文件。本文就当前企业会计内部控制的措施和方法进行分析,提出其发展的前景和措施。     

试谈企业文化的个性

个性和特色是企业文化存在和发展的客观要求 ,也是企业文化建设中的重点和难点问题 ,更是当前我国企业文化建设实践中的薄弱环节。文章分别从个性与企业文化的关系、当前企业文化建设中存在的个性化不足问题 ,以及原因和对策等方面作了一些分析 ,以期与大家交流和商榷。     

强化成本管理促进供热企业快速发展

当前,供热企业已从事业性质向企业公司转变,性质转变后如何生存与发展,出路在于依靠技术进步、降低成本、节能降耗.本文结合当前的行业背景,分析了供热企业面临的问题,并提出了推动供热企业发展,加强企业成本管理的对策和建议.     

人才化管理促强企兴邦

社会的建设来自于企业,做好企业是实干兴邦的重要基础之一。当前科技日益进步、消费者需求日益提升、市场竞争日益加剧,企业面临着更大的竞争和挑战。企业如何突破传统发展与管理的桎梏,创新提升发展与管理手段,已经成为当今企业紧急而又关键的任务和难题。当前,我国企业的经营与管理喜忧参半。改革开放带来的巨变不言而喻,但是在世界第二的位     

浅析三线城市中大型建筑企业发展战略——以日照日建集团公司为例

本文以日照日建集团公司为例,对中国三线城市建筑企业的发展状况进行研究。利用五力模型分析企业的外部环境。通过SWOT分析法,分析我国大中型建筑企业当前所面临的机遇、挑战、劣势和优势,为企业制定在当前社会环境下正确的发展战略,找到未来企业战略发展的前景与方向。     

关于做好当前企业党群工作的思考

企业党群组织是党联系职工群众的基层组织,做好党群工作,对于促进企业经营管理各项升级具有重要的现实意义。当前形势下企业党群工作面临着机构合并、人员精简、一人多岗、热点难点问题增多、企业党群工作的地位和作用有所削弱等问题,如何积极探索党群工作的有效方法和途径,是当前企业做好党群工作的首要问题。     

我国企业组织中领导与员工互信问题研究

当前,我国正处在社会转型、改革攻坚、利益分化和矛盾凸现期,企业组织中领导与员工的失信现象时有发生,严重影响了企业内部和谐关系的建立。文章在探讨当前我国企业内部领导与员工互信状况的基础上,从利益、情感、制度、公平、文化等方面分析了企业内部领导与员工低信任度的原因,为企业员工关系管理提供了一个新的视角。     

加强企业内部控制 提高企业竞争实力

当前企业经营的环境日益复杂,市场竞争日趋激烈,如何增强企业的竞争实力,提高企业的经济效益成为企业最关注的问题。内部控制制度则为企业提供了一个强有力的保证。文章从内部控制的目的和程序、当前内部控制存在的主要问题、加强企业内部管理控制的建议以及创新内部控制制度等四个方面阐述了内部控制的重要意义和重大作用。其有效实施无疑会促进企业生产管理上一个新台阶,促进企业经营流程的合理化和正规化。     

企业税务管理中存在的问题及其优化策略

税务管理是现代企业经营管理工作中的重要内容,在很大程度上关系着企业的生产经营和发展。然而,当前国内很多企业存在着税务管理认识偏差、财务管理混乱等问题,严重影响了企业的发展。本文将对当前企业税务管理过程中存在的问题进行分析,并在此基础上提出一些优化策略,以供参考。     

PROFIT TAX AND FIRM MOBILITY IN A THREE‐COUNTRY MODEL

We construct a three‐country model that incorporates international relocation by imperfectly competitive firms and examine both the effects of each country's profit tax reduction on the consumption and welfare of all countries, and the incentive for the countries to decrease the profit tax. In such a model, both the terms of trade and international relocation of firms offer the key to understanding the impacts of one country's profit tax policy. In particular, we note that the relocation of firms from the other two countries is positively related to the wage incomes of the third country through a shift in labour demand, and the terms‐of‐trade improvement is not only positively related to the wage incomes, but also negatively related to profit incomes through a shift in world consumption demand. We show that (i) in a three‐country world economy, regardless of the reduction's source, the profit tax reduction of each country leads to relocation of firms away from foreign countries toward its own economy and deteriorates the terms of trade of its economy and (ii) this becomes a ‘beggar‐thy‐neighbour’ policy in the sense that it lowers the welfare of the other foreign countries.     

海外市场需求与跨国垂直并购——基于低端下游企业的视角

本文构建了一个产品从低端到高端分布的Hotelling模型,以探讨我国低端下游企业进行跨国垂直并购的时机选择和决定因素。研究表明,垂直并购国外高端上游企业能实现扩大市场份额、提升产品定位的双重效能。海外市场需求环境对低端下游企业拓展战略起关键性作用。在正常需求条件下,与直接出口及先并购国内上游企业再出口两种模式相比,跨国垂直并购并非最优选择。在遭受负向需求冲击时,国外上游企业生产成本的大幅上升以及国外下游竞争对手品牌价值的下降给跨国垂直并购带来了契机,此时在技术密集度较高的上游产业进行跨国垂直并购成为国内低端下游企业的最优选择。如果并购能实现足够大的品牌价值效应,还会改善被并购企业所在国的社会福利水平。     

INTERNATIONAL DEVIATIONS FROM THE LAW OF ONE PRICE: THE ROLE OF SEARCH FRICTIONS AND MARKET SHARE*

This article examines the size and persistence of international deviations from the law of one price in an industry with search frictions. Cost differences lead foreign and domestic firms to price differently within countries. When local firms are more common in each country, there are large and persistent price differences across countries. Large and persistent changes in international relative costs lead to large and persistent changes in international relative prices. Dynamic considerations imply that the amount of a cost shock firms pass through to prices is U‐shaped in the market share of firms receiving the shock.     

Productivity and Firms’ Sales Destination: Chinese Characteristics

In the trade literature, it is often assumed that there is little or no trade cost within a country's borders, but large trade costs across a country's borders. Thus, productive firms self‐select into exporters and the less productive firms can only serve domestic consumers. This paper presents a similar but different case in China, whose domestic markets are segmented by provincial borders mainly owing to the various (hidden) protective measures favoring local firms. These discriminative measures are de facto trade barriers. It applies the heterogeneous trade theory to examine the effects of firms’ productivity on their sales choices in both the international and domestic markets, in the presence of intra‐national and international trade costs. We find that productive firms not only self‐select into exporters, but also into sales in other provincial markets. This pattern is sensitive to firms’ locations and ownerships. For foreign direct investment (FDI)‐controlled firms, increases in productivity are associated with a higher probability of selling into other provincial markets, rather than into international ones. Productivity increases for firms operating in the inland area exhibit different patterns than those in the Eastern area.     

The Theory of Transnational Firms: an empirical reassessment

Theories of the transnational firm that stress the profit advantages of international operations in high-technology industries with high entry barriers are not supported for a sample of US-based transnational and domestic firms from Standard & Poor's Compustat database. Replacing the accounting-based profit rate with a measure of economic rate of return, designed to better assess enterprise performance, yields no significant difference in returns to transnational and domestic firms in high-technology manufacturing. Transnational firms do experience profit advantages over domestic firms in the less innovative industries, but this pattern does not fit the theories stressing advantages accuring from intangible assets, entry barriers, and technological accumulation.     

我国应对国际金融危机的财税政策研究

国际金融危机对我国实体经济造成冲击的主要原因是近些年来我国经济增长严重依赖外需。我国内需不足主要是由社会保障制度不健全以及低收入群体所占比重相对较大造成的。当前国家扩大内需的财税政策也应着眼于完善社会保障制度和改善收入分配两个方面。     

Profitability,concentration, imports and exports: the case of Taiwan's midstream petrochemical industries

Based on an open-economy oligopoly model, causalities among domestic firms’ price-cost margin (PCM), domestic concentration, import and export shares are derived and a simultaneous-equation system is established. By utilizing the 1989–1997 data of Taiwan's midstream petrochemical industries, three-stage least squares is used to estimate the system. The empirical results confirm the derived results, and demonstrate: (1) there exist simultaneous relationships among domestic PCM, domestic concentration, import and export shares; (2) import concentration affects domestic concentration positively, but affects domestic PCM, import and export shares negatively; (3) diversifying international markets improves domestic firms’ PCM; (4) domestic firms seem to be in a situation of collusion.     

Exports versus FDI in German Manufacturing: Firm Performance and Participation in International Markets

Recent theoretical work has been able to explain how even within narrowly defined industries, firms can exhibit heterogeneous degrees of participation in international commerce. Differences in productivity between firms are the principal explanation offered by theory to explain heterogeneity with respect to international commerce. In particular, theory predicts that the least productive firms will produce for the domestic market only, while better performers engage in export activities, and the top firms establish foreign subsidiaries. This paper presents an empirical test of the relationship between productivity and patterns of international trade and production. Using German firm‐level data from 1996 to 2002, we test the predicted rank ordering of productivity according to firms’ trade pattern by examining the distribution functions of the three subsets of firms for stochastic dominance. Our results are generally consistent with the predictions from theory, and document significant productivity differences according to trade patterns.     

MIXED OLIGOPOLY IN A SINGLE INTERNATIONAL MARKET*

This paper departs from previous literature by considering a mixed oligopoly with two countries each with public and private firms competing in a single market. This differs from the traditional framework of examining a single domestic market in which foreign and domestic firms compete and is motivated, in part, by international airline markets but serves to characterise many markets. The resulting equilibrium emphasises that the strategic interaction of the two public firms usually serves to reduce welfare. Thus, the usual reason to imagine a public firm in a mixed oligopoly, to enhance welfare, is lost when such firms compete in the interest of their respective countries.     

Financial globalization and debt maturity in emerging economies

This paper studies how financial globalization affects debt structure in emerging economies. We find that by accessing international markets, firms increase their long-term debt and extend their debt maturity. In contrast, with financial liberalization, long-term debt decreases and the maturity structure shifts to the short term for the average firm. These effects are stronger in economies with less developed domestic financial systems. The evidence is consistent with financial integration having opposite effects on the firms that are able to integrate with world markets and obtain financing globally, relative to the firms that rely on domestic financing only.