国际竞争情报的发展对我国企业的启示

盈余管理就是企业管理当局在遵循会计准则的基础上 ,通过对企业对外报告的会计收益信息进行控制或调整 ,以达到主体自身利益最大化的行为。其终极目的在于获取私人利益 ,具体目的为筹资、避税、获取政治资本以及规避债务契约约束等。盈余管理有诸多表现形式 ,可以通过完善会计     

王家岭矿难折射企业社会责任的缺失

1924年,谢尔顿就把企业社会责任与企业经营者满足产业内外各种人需要的责任联系起来,认为企业社会责任含有道德因素。企业把利益最大化作为自己的目标无可厚非,但在实现利益最大化的过程中应对利益相关者承担社会责任。为消费者提供丰富、优质的产品和服务,维护消费者权益;重视对雇员安全、劳动的保护;公平竞争、保护生态环境。     

数据交易与数据垄断：基于个性化定价视角

本文研究了数字经济时代下的企业数据垄断策略，即通过分析在垂直差异化的双寡头市场结构下，厂商间交易消费者数据使用权的动机和效果，来讨论已有用户数据的企业是否会选择出售数据进而放弃数据垄断。本文假设拥有消费者数据的企业能够通过对消费者进行个性化定价的方式，在吸引更多消费者购买的同时最大程度榨取消费者剩余，从而增大利润。在求解不同信息结构下厂商的定价策略和对比厂商收益后发现，当仅有某一厂商拥有所有消费者数据时，该厂商总会选择出售部分数据使用权给竞争对手，从而最大化总收入，即放弃数据垄断。由于数据资产具有使用者异质性，拥有用户数据的商家往往倾向于将偏好竞争对手产品的消费者数据出售给其竞争对手。此外，厂商出售消费者数据使用权会损害消费者剩余，但与不出售数据的情况相比，将提高社会总福利。本文的理论模型为数据使用权的交易提供了动机解释和机制分析，并为如何应对数据垄断问题提供了经济学的解决思路。     

消费者在反垄断中的作用及政府角色的转换:基于中国房地产行业的研究

过去的反垄断研究主要集中于政府规制,消费者的作用被长期忽视。本文从中国房地产行业的实际情况出发,提出了新的反垄断理论,认为"消费者价格同盟"的存在和加强可以对垄断厂商起到很大的制约作用,而政府在这一过程中应当转换角色,从规制者转变为信息的提供者或监督者,以实现社会福利最大化或损失较小。     

外贸借权和挂靠经营现象剖析

本文在对电子商务环境下的消费者的心理变化趋势和特点进行分析的基础上 ,揭示了消费者心理活动的一般规律性 ,并针对电子商务环境下网上购物发展的制约因素和障碍 ,提出了相应的对策 ,以供我国企业开展网络营销活动提供借鉴和参考     

价格信息发布、消费者偏好差异与价格离中现象

本文运用博弈论方法研究互联网市场信息服务商的收费策略。互联网市场信息服务商的收入，来源于向厂商收取的信息发布费用。和向消费者收取的信息订阅费用。本文解释了，为什么目前大多数提供价格信息的网站只向厂商收取信息发布费用，而对消费者提供完全免费的服务。本文所建立的模型显示，如果互联网市场的规模足够小，消费者的信息订阅策略对信息服务商的收费足够敏感，则完全免费策略是信息服务商的最优策略。     

房产中介业品牌求突围

去年年底政府出台的多项扶持二手房市场政策,不仅对消费者,对众多的房地产中介商来讲也是一大利好消息。当时有中介商十分感慨地说,“有这样的政策出台,今后我们的日子会好过一些了。”因为众多中介企业久所     

自然垄断产业规制过程的博弈论分析

自然垄断产业规制的过程实际上是规制机构、被规制企业、消费者和其他利益集团之间的利益博弈过程,各个博弈参与者不仅为了追求自己的利益最大化进行寻租和相互影响,而且还通过相互之间的影响决定着博弈规则的形成。由于各个利益集团在信息的产生、传播、分布与利用方面都处于极为不平衡的不对称状态,因此产生了自然垄断产业规制中的市场失效以及由此产生的逆向选择、道德风险等问题。为促进我国自然垄断产业的健康发展,必须克服信息不对称,实施激励性规制改革。     

贸易摩擦的成因与影响

消费者出于利益最大化考虑选择进口产品的倾向,是引起贸易摩擦的根源在世界经济发展不平衡规律作用下,外在表现为国家利益冲突,从而为贸易摩擦的生成提供了条件进入21世纪,美国网络经济开始衰退,日本、俄罗斯、亚洲经济开始缓慢复苏,欧洲经济继续保持缓慢发展,中国则持续着快速增长。因此,针对中国的贸易摩擦数量激增,中国成为遭遇贸     

论电子商务中的搜索引擎

搜索引擎是专门提供信息查询的网站.搜索引擎在电子商务网络营销中的作用是巨大的,它能为企业的发展带来莫大的效益.因此,对企业来说,并不是建一个网站就万事大吉了,企业的信息到达不了客户,本身也是对资源的一种浪费.那么,如何让网络营销发挥它的最大效能·这就需要借助专业的网站推广手段,登录搜索引擎,使企业的网站吸引更多的客户,从而实现企业利益最大化.     

Linguistic Information Quality in Customers' Forward‐Looking Disclosures and Suppliers' Investment Decisions

This study examines whether and how linguistic information quality (measured by readability) of customer firms' management earnings forecast reports (MEFRs) affects supplier firms' investment quality (measured by investment efficiency). Our analyses reveal that supplier investment efficiency is positively associated with the average linguistic information quality of customers' prior MEFRs, and the positive association between supplier investment efficiency and customer MEFRs' numerical information quality is stronger in supplier firms with more readable customer MEFRs. Our analyses also reveal that higher linguistic information quality of customer MEFRs improves the monitoring of supplier firms by their outside stakeholders, such as institutional investors and financial analysts, and ameliorates the negative impact of suppliers' customer‐dependence on their investment efficiency. Our results suggest that greater linguistic information quality of a customer firm's forward‐looking disclosures is associated with higher‐quality investments made by its suppliers along the supply chain.     

Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts

This study examines the association between customer base concentration and corporate public disclosure policy. When the customer base is more concentrated, large customers face lower costs of accessing the supplier firm's private information, reducing customers' overall demand for the supplier's public information, suggesting a negative association between customer concentration and the amount of public disclosure. Alternatively, large customers have greater bargaining power and may demand that the supplier firm provide more public disclosures. Consistent with customer concentration facilitating private information flow from the supplier to customers, we find that the frequencies of management earnings and sales forecasts are negatively associated with customer concentration among firms with major corporate customers. These associations are stronger when the supplier and customers are engaged in more relationship-specific investments, when customers' private information acquisition costs are lower, and when it is less costly for customers to find another supplier.     

The geographic extent of global supply chains: evidence from Southeast Asia

We study the extent to which inter‐firm relationships are locally concentrated and what determines firm differences in geographic proximity to domestic or foreign suppliers and customers. From micro‐data on self‐reported customer and supplier data of firms in Indonesia, the Philippines, Thailand, and Vietnam, we measure the distances between firm pairs, that is, the distance to the main supplier and the distance to the main customer for the surveyed firms. The distances to suppliers and customers are shorter for indigenous firms in these Southeast Asian countries; but the arm's length differs across countries. The distance between firm pairs differs widely across firms within narrowly defined industries and countries. We find that both firm‐level transaction costs and capabilities affect the distances between customers and suppliers. The distance to suppliers is longer for firms that have accepted guest engineers from the main supplier to maintain production processes. Further, we find that the distances to suppliers and customers are longer for firms that have undertaken organisational change or improved marketing practices.     

具有缺货厌恶决策偏好的供应链收益共享契约模型研究

收益共享契约是实现供应链系统绩效改善或完美协调的一种机制。考虑了销售商与供应商分别具有缺货厌恶决策偏好情况下,建立了随机需求下由单供应商和单销售商组成的二级供应链的收益共享契约模型,并对模型进行了分析,揭示了供应商和销售商的缺货厌恶决策偏好对最优订购量、收益分享比例及供应链协作的影响。结果表明:在销售商具有缺货厌恶决策偏好时,供应商所提供的批发价格、所获得的收益份额都将随着销售商缺货厌恶增加而增加;在供应商具有缺货厌恶决策偏好时,供应商所提供的批发价格、所获得的收益份额都将随着自己的缺货厌恶增加而减小。     

相对业绩比较和多代理人激励研究

为了研究如何激励供煤商提供更符合发电商需要的煤炭,建立了多代理人、多任务的委托代理模型。假设供煤商为代理人,发电商为委托人,研究了根据煤炭的质量、交货和价格不同,发电商给供煤商的激励价格的制定问题。分析了两个代理人在竞争和独立关系下,激励合同的制定。研究发现,在多个代理人有竞争关系时,引入相对业绩比较,即将代理人工资同其业绩相对另一代理人绩效的高出部分挂钩,并不总是帕累托改进。而且,在相对业绩比较方面,不同维度的工作能起到和相同维度的工作相同的业绩比较作用。     

竞争情报——提升企业竞争力的有效途径

企业每天都需要同顾客、供应商、政府部门和其他人打交道,而在激烈的市场竞争中总有其他企业同你竞争这些资源,因此企业为了在市场中寻求一席之地就要充分做好竞争情报工作,竞争情报对企业竞争力的提升有重要作用。     

Getting to Know You: Trust Formation in New Interfirm Relationships and the Consequences for Investments in Management Control and the Collaboration

Trust is often posited to substitute for management control in interfirm transactions. However, this raises questions of how trust arises in new relationships, and whether trust that is not based on prior experience transacting together is sufficient to persuade managers to forgo investments in management controls. We use an experiment to test whether two features of the early stage of an interfirm relationship influence a buyer's initial trust in a supplier and have consequences for subsequent investments in management controls and in the collaboration. These two features are the autonomy of the buyer's manager to choose a supplier (i.e., delegation of decision‐making authority) and the supplier's willingness to share information with the buyer. We find that the buyer manager's initial trust in the supplier is associated positively with both the autonomy to choose the supplier and the supplier's willingness to share information. Information content and supplier characteristics are held constant, so these results are novel and distinct from prior studies of the antecedents of trust. We find that higher initial trust is associated with reduced expenditures for management controls and increased investments in the collaboration. Thus, we conclude that delegation of decision‐making authority and supplier information‐sharing behavior in the early stages of a relationship influence the formation of initial trust, which has real consequences for investments in management control and in the collaboration.     

基于供应商入侵的两级供应链批量博弈及决策

考虑由一个供应商和一个零售商组成的两级供应链,构建了三阶段博弈模型,研究在不对称信息下供应商入侵对零售商订单量及供应商库存量决策的影响。通过设计市场规模阈值及调查市场规模,进而得出每一阶段下供应商和零售商的利润。对3个阶段供应商和零售商利润先后进行比较分析,发现当后一阶段利润大于前一阶段时,供应链成员才会对订单量及库存量进行调整,从而得出在每阶段零售商订单数量及供应商库存数量范围。结果表明,供应商入侵在一定的零售商订单量及供应商库存量范围内可以提高供应链利润。     

有限道德、伦理判断与供应商伦理管理:一个综合研究框架

在有限道德的制约下,决策者的伦理判断会产生滑坡效应、结果偏差及确定性效应等偏差。供应商不符合伦理规范行为的形成方式、结果好坏及受害对象是否确定影响企业对供应商的伦理判断及伦理管理。而企业对供应商的伦理判断对供应商不符合伦理规范行为的特质与伦理管理程度之间的关系起着中介作用。     

基于博弈视角的供应链伙伴关系研究

科学技术的飞速发展、经济的全球化以及竞争的日益激烈，使得企业要想在市场上取得成功，就必须和供应商、客户建立紧密的伙伴关系，通过整体协作增强各节点企业的竞争力。对于供应链伙伴关系，可以从交易费用、资源观、博弈论等到不同视角进行研究，本文将从博弈的视角，通过企业间博弈的不同阶段，包括囚徒困境、鹿的陷阱以及单方承诺三个阶段，对供应链内企业间的伙伴关系进行探讨，揭示其内在规律。