合同能源管理模式下既有公共建筑节能改造项目风险分析与控制研究

本文将结合合同能源管理模式的特点和既有公共建筑节能改造项目流程进行总结分析,识别出合同能源管理模式下既有公共建筑节能项目全生命周期中存在的各类风险因素,并通过灰色关联度法分析各类风险的影响重要度,提出对各类风险的控制方法,为既有公共建筑业主在开展节能项目时提供风险防范参考与建议。     

合同能源管理中的会计处理问题研究

文章在回顾我国合同能源管理发展的基础上,深入分析合同能源管理的特征,并结合其特征对合同能源管理项目所涉及的会计理论和实务问题进行了探讨.文章结合用能单位和节能服务公司的实际,以及我国相关财税法规的规定,对合同能源管理项目中相关会计实务的特征和不足之处进行了剖析,并对合同能源管理中的会计实务核算作出分类处理,以提高会计信息质量的稳健性.     

论合同能源管理的风险控制体系

合同能源管理(EPC)风险具有多样性和复杂性,需要我们在设计应对策略时系统考量。本文从合同能源管理的风险回避、风险防范、风险分配、风险转移等四个方面论述合同能源管理的风险控制体系。     

浅谈用能企业的合同能源管理核算

<正>合同能源管理是一种基于市场运作的全新的节能模式,它起源于上世纪70年代的美国,并逐步在西方发达国家中推广应用。随着节能意识的进一步普及,这种先进的节能管理模式迅速进入我国。一、合同能源管理概述合同能源管理是以减少的能源费用来支付节能项目成本的一种市场化运作的节能机制。合同双方是节能服务公司和用能单位,运作方式通常是节能服务公司与用能单位签订能源管理合同、约定节能目标,为用能单位提供节能诊断、融资、改造等服务,并以节能效益分享方式收回投资和获得合理利得。合同能源管理能够有效缓解用能单位节能改造资金压力,降低技术风险,充分调动节能改造积极性,通过共同分享节能成果,节能服务公司、用能单位与社会三方可实现"三赢"。     

合同能源管理项目实施信息化管理

合同能源管理服务是一种以减少的能源费用来支付节能全部成本的投资方式,由专业节能服务公司与用能企业签订合同,约定节能目标,并负责投资实施。合同能源管理项目投资回收周期较长,投资风险较大,本文阐述如何实行全过程信息化管理模式解决管理中的难题。     

浅论用能企业对合同能源管理项目的会计核算

在国家加大力度推行节能减排、节能降耗的同时,合同能源管理项目也得到了空前的发展。在国外一些发达国家,合同能源管理已经被广泛应用,并经实践证明合同能源管理在节能减排、节能降耗方面效果显著。在实行合同能源管理中,可以实现节能效益带动用能企业使用合同能源管理的积极性,同时实现了用能企业与节能服务公司(ESCO,Energy Services Company)的双赢。合同能源管理作为一种新型业务模式,在企业会计准则中未明确规定核算模式,这给用能企业会计核算带来了新的挑战,本文就合同能源管理会计核算进行探讨分析。     

合同能源管理模式下的节能量呆证支付型企业会计核算分析

在推进合同能源管理的新机制下．加快节能型社会建设，可以有效地降低企业进行节能改造的投入，也降低了技术风险，提高节能的积极性。但是，合同能源管理的发展在我国还处于初级阶段，在发展的过程中会遇到很大的阻碍。因此．我国政府给予了高度的重视。其中，节能量保证支付型的合同能源管理是最被广泛应用的一种方式。     

合同能源管理创新节能商业模式

20世纪70年代世界石油危机爆发后，合同能源管理作为一种全新的节能机制在市场经济国家逐步发展起来。合同能源管理是在市场经济条件下的一种节能新机制、商业新模式。本文阐述了合同能源管理的基本运作机制，分析了合同能源管理的优势及基本类型，梳理了我国合同能源管理政策，并展望了我国合同能源管理的发展前景。     

EMC在燃气供热节能改造项目中的应用

合同能源管理模式(EMC)在国外的节能建设中已经得到大力地推广,在我国还暂处于起步阶段,本文就是介绍如何使用一个合同能源管理方法(EMC)来完成燃气的供热项目。     

短讯

不久前,浦发银行推出了合同能源保理融资业务,并成功为上海某知名央企下属新能源公司实施的合同能源管理项目提供融资,帮助企业提前实现销售收入和盈利。2010年,浦发银行就面向全行推出创新型合同能源管理未来收益权质押融资和合同能源管理IFC损失分担融资     

Performance Contracting In Practice: Experience and lessons from the water sector in Ghana

This article provides some insights into how performance contracting works in practice in a developing country context, using the case of the Ghana Water and Sewerage Corporation (GWSC). Performance contracting has been a useful instrument for restructuring the state-owned enterprises (SOE) sector in Ghana, and the GWSC has made some moderate improvements since its introduction. However, the article highlights some of the institutional constraints and capacity issues that reformers will have to pay attention to, including overstretched capacity of the monitoring agency, a weak information management system and inconsistent compliance to contract by government. The findings also highlight the difficulty of separating politics from operational/management issues, especially in politically sensitive public services, yet performance contracting relies on such separation to be effective. Also it shows how informal behaviour undermines the formality of performance contracting.     

DB总承包模式绩效研究综述

DB总承包模式作为国际广泛使用的项目交易方式,其绩效问题一直是国内外DB研究者们关注的热点问题。国内外学术界对于DB模式绩效的研究,一方面是尝试给出更合理、有效的绩效评价指标体系,另一方面是将DB与传统DBB,CM@risk等模式进行绩效的比较研究及DB模式案例研究。本文对以上两方面的研究结果进行了总结和回顾,并简要评述,以期对我国DB总承包模式绩效研究工作开展给予一定的启示。     

Organizational Cultural Intelligence: A Competitive Capability for Strategic Alliances in the International Construction Industry

Cultural intelligence (CQ) on the organizational level is an organization's capacity to reconfigure its capability to function and manage effectively in culturally diverse environments and to gain and sustain its competitive advantages. This study aims to present a model, examining how organizational CQ through competitiveness framework might potentially affect the strategic alliancing ability of contracting firms operating abroad. The research involves a questionnaire survey conducted with the contracting firms. The research findings support the contracting firms leveraging their cultural intelligence as their main cross‐cultural competence for establishing and increasing the performance of international strategic alliances.     

Does obligational contracting lead to better performance? A comparison of global carmakers’ supply chain management approaches in Australia

Supply chain management (SCM) has been recognised as key to automobile manufacturers’ (‘buyers’) competitive advantage. However, the performance implication of two different approaches towards SCM, obligational contracting (OCR) vs. arm’s length contracting (ACR), remains inconclusive in the current literature. By focusing on examining how multiple global automobile manufacturers’ SCM practices result in different performance outcomes in the one-country setting of Australia, we are able to ascertain the direct impact of SCM approaches on buyers’ performance. We also provide detailed analysis on the specific influence of each distinguishing feature of the OCR/ACR approaches on different aspects of performance. Through a more nuanced investigation of the links between SCM approaches and automobile manufacturers’ performance at the firm level, this research contributes to a better understanding of the topic with managerially applicable insights.     

基于平衡计分卡的国际工程承包企业绩效考核

目前,越来越多的中国建筑企业参与到国际工程的承包中,但对于国际工程承包企业绩效评价的研究并不多。文章通过分析国际工程的特点,借鉴平衡计分卡,提出了国际工程承包企业绩效考核指标体系,以供中国国际工程承包企业参考。     

Is there an inverse U-shaped relationship between pay and performance?

Given the increasing concerns about the escalation in executive compensation, this study aims to provide new insights into the link between executive pay and firm performance by empirically testing for an inverse U-shaped relationship. For this purpose, we re-examine the relation using a nonlinear model. Our results show a significant inverse U-shaped relationship between executive pay and firm performance. The finding provides support for both optimal contracting and managerial power theories with the former dominating at low level of firm performance and the latter dominating at high level of firm performance.     

我国墙体材料的绿色化进程

墙体材料革新是保护土地资源，节约能源，资源综合利用，改善环境的重要措施。本文通过分析我国新型墙体材料的开发及应用，对比国内外墙体材料发展的差距，揭示国产墙体材料的绿色化进程。     

Optimal deterministic contracting mechanisms for principal-agent problems with moral hazard and adverse selection

For the principal-agent problem with moral hazard and adverse selection we establish that within the collection of all measurable, deterministic contracting mechanisms satisfying the individual rationality and incentive compatibility constraints there exists one that is optimal for a risk averse principal contracting with a risk averse agent. In addition to demonstrating existence, one of the main contributions of the paper is to show that, in general, centralized contracting implemented via a contracting mechanism is equivalent to delegated contracting implemented via a contract menu. Thus, contracting can always be delegated to the agent without gain or loss to the principal. Based on this result, the existence of an optimal contracting mechanism for the principal-agent problem is established by showing that there exists an optimal contract menu for the equivalent delegated contracting problem. Received: 7 October 1994 / Accepted: 14 January 1997     

Contract Complexity, Incentives, and the Value of Delegation

In settings where the revelation principle applies, delegation arrangements are frequently inferior to centralized decision making, and at best achieve the same level of performance. This paper studies the value of delegation when organizations are constrained by a bound on the number of contingencies in any contract. For a principal-agent setting with asymmetric information, we compare centralized mechanisms where the principal retains sole responsibility for contracting and coordinating production, with delegation mechanisms where one agent (a manager) is delegated authority to contract with other agents and coordinate production. Relative to centralization, delegation entails a control loss, but allows decisions to be more sensitive to the manager's private information. We identify circumstances under which the flexibility gain outweighs the control loss, so that delegation emerges superior to centralized contracting.     

浅谈施工企业发展EPC工程总承包模式的优势

随着建筑行业的日益成熟,EPC工程总承包模式的出现解决了越来越多施工总承包模式下的弊病,越来越多的客户采用工程总承包的模式进行工程建设。经过工程管理实践,工程总承包模式优势明显。