我国文化产业税收政策研究

我国文化产业已进入全面启动和快速发展阶段,文化服务业市场化程度较高,私营单位发展迅猛,经济效益大幅提高。国家为支持文化产业发展先后在增值税、营业税、所得税和关税及其他税种方面出台了一系列政策,但现行的税收优惠政策优惠方式单一、政策导向不突出、优惠期限较短、税负较重。为促进我国文化产业的快速发展,应调整税收优惠政策的思路,明确税收政策取向,制定文化产业发展政策;围绕文化产业发展需要,优化税收优惠政策;结合文化产业行业特点,提高税收优惠政策的针对性。     

黑龙江省民营经济发展对策研究

民营经济是黑龙江省加快经济发展的增长点。我国实施东北老工业基地振兴战略为民营经济发展提供了难得机遇。加速完善民营经济外部发展环境和政策机制,强力推进银企对接,提升发展层次,健全服务体系,黑龙江省民营经济定能迎来美好的春天     

国内市场发展战略的演化逻辑

国内市场是大国经济超大规模性的比较优势。促进形成强大国内市场是新时代中国推进经济高质量发展的战略选择。促进形成强大国内市场的演化逻辑是：经济发展阶段演进促使经济发展模式从投资主导型向消费主导型转变；技术进步推动经济发展战略从出口导向型向内需主导型转变；需求结构演进规律决定政府政策支持国内市场发展；供需结构性错配需要通过供给侧结构性改革提升国内供需质量。经济发展过程中生产与消费的相对地位发生变化。经济发展重心从生产转向消费是上述演化逻辑的基础。促进形成强大国内市场需要“供给—需求—市场”全方位的政策体系支撑。     

Competitive Arena Mapping: Market Innovation Using Morphological Analysis in Business Markets

Purpose: The authors argue that (1) marketing strategy should focus more on where to compete (rather than on how to compete); (2) making subjective market definitions or market innovations may be the key to growth; and (3) a starting point for business marketers wishing to outgrow their competitors is to increase the granularity of market definition to identify competitive arenas that are growing. The authors illustrate the use of morphological analysis for competitive arena mapping in a market definition and innovation context.

Methodology: Using action research, involving a group of twleve firms of various sizes from different industries over a period of three-and-a-half years, we applied morphological analysis in a competitive arena mapping procedure, which enables firms to systematically plot possible competitive arenas and use managerial judgment to select those which are growing and for which the firm has exploitation capabilities.

Findings: Competitive arena mapping allows firms to identify and investigate a large set of possible competitive arena configurations. The developed mapping method has certain characteristics: (1) it specifically focuses on the market boundaries and adjacencies, (2) it incorporates both exchange value and use value, and (3) it acts as a learning process that accelerates the practical application of the arenas in business strategy and practice.

Contribution: The article builds a bridge between the market definition literature in strategic management and the industrial market segmentation literature, by introducing a novel method for increasing the granularity of market definition, using morphological analysis. Furthermore, the paper responds to the lack of research addressing strategic segmentation processes by developing a six-step market definition process.     

外商投资、市场分割与收入差距——基于我国省级面板数据的经验研究

文章基于我国1995-2010年省级面板数据,对外商投资、市场分割与收入差距之间的关系进行了实证检验。结果表明：首先,近年来我国各地区基尼系数均有所增加,收入差距显著扩大;其次,外商直接投资（FDI）通过技术溢出效应、就业结构效应、经济增长效应和国际贸易效应来影响东道国收入差距,FDI的收入分配效应呈先升后降的倒U型,并存在区域差异;再次,地方政府对各产业的保护程度不同,因而市场分割因素将对收入分配产生影响,其收入分配效应同样存在区域差异。同时市场分割通过限制劳动力、资本和商品的流动以及技术溢出,抑制FDI的收入分配效应。     

地方保护、市场分割与地区产业结构差异化

本文在梳理地方保护与地区产业结构演进的关系和地方保护测度方法的基础上，分析了我国地方保护、市场分割与地区产业结构的差异化演进趋势，并应用面板数据计量模型实证分析了我国地区产业结构差异化的影响因素。结果表明：国内市场分割程度在进一步收敛，地区间产业结构差异化程度呈现稳中有升的态势；由地方保护而引起的市场分割不利于地区产业结构的差异化；区域间经济发展水平差异越大，产业结构的差异程度越大；地区经济开放程度越高，越不利于地区产业结构的差异化；企业所得税占比越高，地区间产业结构差异越大；而交通运输条件的改善有促进地区间产业结构趋同的作用。     

日本“购物难民”的产生、影响及启示

人口老龄化已经成为影响经济发展的全球性问题。日益严峻的老龄化问题,引发了如何为老年人提供相应的生活照料、满足其日常生活需求等经济社会问题。商业设施大型化和郊区化、城市中心商业街空洞化、近邻型的商业设施减少以及私家车的普及均是日本“购物难民”问题产生的原因,并对日本零售业的发展产生影响。为缓解“购物难民”问题,日本政府高度重视,各部门分别制定并实施不同政策,在资金、交通、商业规划等方面解决老年消费群体购物难的问题;零售企业积极参与,采用灵活的经营策略,有针对性地满足老年人的需求;非营利组织帮助零售企业解决痛点问题,提高商品运输和配送效率,发挥会员机制的作用,及时把新鲜健康的食材送到老年消费者手中;政府、零售企业和非营利组织共同构建了为不同层次老年消费者提供服务的协同合作系统。借鉴日本经验,应该认识到我国人口老龄化的严峻性,预测并重视“购物难民”等问题的到来:在政府宏观调控层面,引导开发老年消费市场,完善商业布局;在企业微观经营层面,构建适应老年市场需求的经营战略,创新经营方式,开发新的经营业态;进而构建由市场主导、政府引导、企业作为主力军的“购物难民”问题应对体系。     

Investigating a neglected part of Schumpeter’s creative army: what drives new-to-the-market innovation in micro-enterprises?

This paper tests a theoretical model to evaluate e-business capability and value in the fast growth small-to-medium enterprise (SME) context. We propose that e-business value depends on how fast growth SMEs deploy IT resources, strategic planning, culture, and business partnerships to develop e-business capability and business process competence which help these companies to achieve outstanding business performance. Structural equation modelling is employed to test our theoretical conceptualization on a cohort of 310 Australian fast growth SMEs across different industrial sectors. The results show that IT resources, strategic IT alignment, market orientation, and business partnerships do contribute significantly and indirectly to SME performance through the development of e-business capability and business process competence. Our study provides an initial empirical evidence to understand the relationship between IT and entrepreneurial SME performance. These findings have important implications for research and business practices.     

Liquid Applepie: Market Entry Strategy for a New Lifestyle Drink

ABSTRACT

This is a theoretical case which observes the path a small business needs to follow to be successful. It is hoped the company involved will take these conclusions into consideration for future development.

This case study has been conducted in order to understand the theoretical models of international marketing. It determines the key criteria that need to be considered when entering a foreign market. The idea was to develop a market entry strategy for a Polish Vodka manufacturer who wants to enter the Austrian market.

After an analysis of the market and consideration of the situational factors, which are very important for the development of a detailed SWOT analysis, the segmentation, targeting, positioning and finally the selection of the right entry method, including the customer specific marketing tools, have been identified.     

The relationship between organizational culture and market orientation in the Greek telecommunication companies

The modern business environment is characterized by intense competition, which has led telecommunication companies to a continuous race towards gaining and maintaining a competitive advantage. In order to succeed, telecommunication companies “cultivate” market orientation and market oriented cultures as non-imitable characteristics, capable to ensure long–term corporate viability and growth. This paper provides an insight into the Greek telecommunication industry by: a) revealing the coordination between market orientation strategies with corresponding culture, b) the relationship between extrovert-type cultures with performance and c) how special traits of telecommunication providers (size and age) influence the degree of market orientation and the dominant culture type (introvert or extrovert). The paper contributes: a) to the creation of national cultural profile in the telecommunication industry, which can become a starting point in a wider trial to create a European industry profile, b) to the empirical testing of the correlation between culture and market orientation and c) to the examination of the extent to which background factors (such as firms’ age and size) should be taken into account during the implementation of a business strategy.     

国外发展体育产业的政府做法及对黑龙江省的启示

体育产业是新兴的朝阳产业,随着社会经济的不断发展,体育产业在黑龙江省国民经济和社会发展中占据的重要位置已经开始凸显。当前,由于黑龙江体育产业的发展存在着竞争力薄弱,抗风险能力差,产业链不完整,产业结构不合理,产业经营管理手段不科学、缺乏合理规划等诸多制约因素,体育产业对黑龙江省经济发展还没有形成应有的辐射力和带动力。黑龙江省应加大政府支持力度,逐步完善政策系统,调整体育产业结构,完善发展体育产业的市场机制,大力宣传公众参与,培养体育管理人才,从而更好地促进黑龙江省体育产业全面、协调和可持续发展。     

九江特产产业化经营问题及对策探讨

通过从产业格局、生产技术、市场流通、企业管理等环节对九江地区特色产品产业化经营进行分析,得出结论:九江特产产业化经营已初具规模、产业布局已初具雏形,但在产业格局、生产技术、市场流通、企业管理等环节上还不健全,亟需改正。九江市应强化产业化经营观念;加强龙头企业建设、延长产业链以提高产品附加值;采用标准化生产管理并逐步形成一套标准体系;实行市场准入制;发展营销手段;加强品牌管理;建立九江特产信息渠道,从而促进促进九江特产产业化经营健康、稳定、可持续发展。     

Marketing planning: Operationalising the market orientation strategy

Abstract

Despite strong empirical validation of the relationship between market orientation and business performance, the literature is inconclusive on the implementation of the strategy. This paper reviews the implementation of market orientation, and investigates the associations between market orientation and marketing planning and their associations with business performance. A survey of 216 Australian larger business organisations was conducted to find evidence of these relationships. The results highlight a close association between market orientation and marketing planning, with virtually the same level of association between them, and the business performance measures used. This evidence suggests that they arguably represent the same domain. The results suggest that marketing practitioners may use the marketing planning technique as an intangible productive resource to operationalise the market orientation strategy, and use it to design a specific style and magnitude of market orientation suitable for an organisation.     

黑龙江省信息技术外包企业提升竞争力的对策研究

在黑龙江省转变经济增长方式过程中,信息技术外包业正发挥着越来越重要的作用,逐步成为经济发展新的增长点之一。加快黑龙江省信息技术外包发展,必须突破当前市场环境、人力资源和相关政策法规等因素的制约,大力提升企业市场竞争力。政府应建立健全相关的政策法规,为进一步发挥产业园区的集群效应创造条件;引导企业成立行业协会。以促进企业自律。信息技术外包服务企业应深入分析自身的优劣势,制定科学的发展战略,改进人力资源管理机制,加大技术创新力度,提升信息安全管理水平,从而全方位提升信息技术外包企业的竞争力。     

中国向低碳经济转型的制约因素及发展模式

工业化、城市化大量消耗化石能源而引发的全球气候变暖已威胁到全球的生态平衡,触及到能源安全、生态安全、水资源安全和粮食安全,甚至威胁到人类的生存。以低能耗、低污染、低排放为基础的低碳经济是应对全球气候变暖,实现可持续发展的具体路径和必由之路。我国在向低碳经济转型过程中,能源结构、产业结构以及能源消耗方面都面临着诸多不利因素,在全球产业分工体系中也处于低端位置。我国应建立一种政府、市场、微观经济主体(企业、居民)三方共同参与、相互作用、相互影响的发展模式,加快制定国家战略和法制保障体系,优化能源结构,发展替代能源,建立碳交易市场。     

新时期农村经营组织创新研究

以家庭承包经营为核心的我国农村经济体制改革是现行农村的基本经营组织形式,随着农村市场经济的发展,这种模式也面临着经济实力较弱、抵御自然和市场风险的能力有限、生产规模小不易形成规模经济等问题。我国完善新的农村经济体制,应深化农村经济体制改革,在坚持家庭承包经营的同时,建立多种农村合作经营组织,以提高农户生产的组织化程度及其在市场交易中的主体地位,加快农业产业机构的调整进程,不断健全农村经营体系,促进农村市场经济的持续稳定发展。     

中国生殖健康产业的需求与市场

根据生殖健康的内容 ,将生殖健康产业划分为两大市场和 7类产品。通过对人口、购买力和购买欲望发展趋势的分析 ,提出中国生殖健康产业市场需求潜力巨大的预测。在培育生殖健康产业的过程中 ,产业发展要素的协调、市场化的策略与步骤、多方面合作的机制是政府目前需要优先考虑的三大问题     

税收竞争与市场分割

财政分权背景下,财权、事权和财力的不匹配使得地方政府采取策略性行为是其作为理性决策人的应然选择,地方政府往往会基于经济增长和税收双重目标而利用税收工具开展税收竞争,进而造成市场分割等问题。考虑到空间依赖性的存在,本文采用动态空间杜宾模型来考察税收竞争与市场分割之间的关系。研究发现,“为税收而竞争”在地方政府间存在,而竞争导致的税负下降将加剧市场分割;从分税种来看,所得税对市场分割的直接效应显著负相关,但三大税种的空间溢出效应并不明显;从时空异质性上看,地方政府的策略性行为在时序和区域上有所差异;市场分割敏感程度在时序上动态调整,区域内协同效应有待增强。为避免地方政府税收竞争恶化、异化和宏观福利损失,需要重视由此导致的市场分割的治理,建立现代化财政体制,深化税收制度改革,打造服务型地方政府等,这些也都是构筑国家治理体系和治理能力现代化的基础性支撑。     

Eventalizing the marketing concept

This paper “eventalizes” the marketing concept and in doing so will highlight the value of detailed cross-source analysis in historical research. But more than this, it will not simply call upon canonical sources in relation to debates surrounding the marketing concept for the reason that non-canonical sources – that is, periodical material or out-of-print texts that very few people have read or have acknowledged as central contributions to the field – may contain references to debates that have long been written out of the historical record and could encourage us, as marketing scholars, to adopt a more sceptical stance toward what we take for granted historically and neglect to subject to critical scrutiny. This argument is illustrated via the demonstration that marketing scholars and practitioners were well aware of the benefits that accrue from a customer orientation and were encouraged to orient their organisations in this manner by the growth in industrial production facilities stimulated by World War I. This growth meant that production output could be maintained at levels far in excess of consumer demand, thereby necessitating that organisations register and act upon consumer requirements. These themes continue to gain prominence until World War II when there was a brief return to a production orientation. At this point, business and marketing practitioners adopted a critical stance with regard to certain types of consumer research. There are multiple reasons for this. Firstly, the U.S. government became the major purchaser of industrial and consumer goods. Secondly, business practitioners were sceptical of the value of market and consumer research as a result of the failure by pollsters (who were utilising sophisticated statistical techniques) to predict the outcome of the 1948 U.S. Presidential election. Given the conflation of market research with polling research in the popular press and business community, business practitioners were unsure about the validity and usefulness of market research. In equal measure, environmental factors including rising levels of competition, employee specialisation, product diversification and organisational decentralisation would contribute to the (re)emergence of themes associated with the marketing concept.     

基于CES生产函数的童车产业集聚水平测度

通过将产品设计人员所代表的创新能力引入CES生产函数模型,对童车产业集聚水平进行实证分析的结果表明:近十年童车产业虽然规模报酬递增,但增长呈现粗放型。童车产业应改变增长方式,发挥好人才在企业乃至整个产业集聚区发展中的重要作用;企业应建立自身的人才培养机制;政府要营造良好的人才环境,培育集聚区内的龙头企业。