院所改制与国企改制之比较

分析探讨了院所改制与国企改制的不同点，并提出了应用型科研院所改制中应坚持的原则。     

按绩分配：深化改革科研院所分配制度的理论与实践探索

改制期的科研院所的分配制度改革是深化科技体制改革的重要任务之一，以湖南省科学技术研究开发院为研究对象，探讨科研院所改制期分配制度改革的理论和实践模型，在以科技要素为主导的要素分配的成功经验的基础上，探讨和尝试推行按绩分配的理论构想和实践。     

武汉市技术开发型科研单位改制与发展问题研究

一、武汉市市属技术开发型科研单位的改制现状及模式(一)市属技术开发型科研单位改制的现状。武汉市市属科研院所单位于2000年进行了首轮改革和改制。在改制前,全市共有市属技术开发类科研院所24家,分别隶属于市科委、商委、房地局、机电(国有)控股集团、轻纺化(国有)控股集团、有色金属集团、国有资产经营公     

国防科研院所管理体制改革现状及对策

分析国防科研院所改制现状和面临的问题，从目标、产权模式、组织结构、经费管理、人力资源等方面提出了若干政策建议。     

军工科研事业单位改制资产处置方式初探

军工科研事业单位改制是一项操作复杂,涉及面广的系统工程,而资产处置问题更是其中的基础环节,处置方式得当也是企业在改制后形成产权清晰、权责明确的资产管理体系的关键保障。本文结合某军工科研院所改制过程中资产处置原则和生产经营部分数据分析,旨在探讨并优化军工科研事业单位改制过程中的资产处置方案。     

浅谈科研院所的经济效益审计

内部审计扎根于单位内部，工作范围涉及到单位各项活动，内审人员熟悉所在单位的科研、生产、经营、管理等情况，对单位情况最有发言权。内部审计应在科研院所改制，深化科研体制改革，促进加强内部管理和提高经济效益等方面，充分发挥作用，开拓内审工作新局面。     

转制科研院所税务风险内部控制研究——以D公司为例

我国从1999年开始正式启动应用开发类科研院所转制工作,到2000年底,原国家的各部委所属的376个科研院所进行企业化转制。原来是事业单位,现转变为自负盈亏的科技型企业。随着时间的推移和经济的发展,多数改制科研院所表现出在运行机制、管理模式、激励机制等方面的不适应,存在内部控制缺失或内部控制不完善,税务风险意识尤为淡薄。     

国有科研所转企改制的对策思考

科研院所转企改制是一场广泛而深刻的变革，要把初具规模的国有科研院所转变成融入市场并能参与国际国内市场竞争的、充满活力的现代高科技企业或企业集团，必须面对现存的主要问题采取相应的对策：一是改革内部管理体制，实行规范化管理。二是强化母子公司的资产纽带关系，提高整体凝聚力。三是重视新产品技术开发，提高市场竞争力。四是健全质量管理体系，提高科研生产质量。五是改造陈旧设备，保障物质技术基础。六是吸引和培养人才，防止人才流失。     

试析EVA体系对当前科研院所改制的意义

作为公司治理和业绩评估标准,EVA正在全球范围内被广泛应用,并逐渐成为一种全球通用的衡量标准。美国管理之父彼得·德鲁克在《哈佛商业评论》上撰文指出:“作为一种度量全要素生产率的关键指标,EVA反映了管理价值的所有方面……”。而从1999年开始的科研院所改制目前正处在进一步深化的关键时刻,基于此,试图探讨EVA体系对我国科研院所改制的借鉴作用,以建立EVA体系为契机,建立科学合理的经理人激励机制,以改善企业治理体系,增强竞争优势。     

试析EVA体系对当前科研院所改制的意义

作为公司治理和业绩评估标准,EVA正在全球范围内被广泛应用,并逐渐成为一种全球通用的衡量标准。美国管理之父彼得·德鲁克在《哈佛商业评论》上撰文指出:“作为一种度量全要素生产率的关键指标,EVA反映了管理价值的所有方面……”。而从1999年开始的科研院所改制目前正处在进一步深化的关键时刻,基于此,试图探讨EVA体系对我国科研院所改制的借鉴作用,以建立EVA体系为契机,建立科学合理的经理人激励机制,以改善企业治理体系,增强竞争优势。     

我国房地产税制的现状及改革构想

房地产税制是维护房地产市场公平竞争，实现国家对房地产业宏观调控的有力杠杆。然而，我国现行的房地产税制却存在税费不分、税制不统一、税制结构不合理等诸多问题。严重影响了其对房地产业应有的宏观调控作用。因此，适时地推进房地产税制的改革应是当务之急，应统一内外税制，合理界定税费的范围，建立统一、规范、合理的房地产税收体系。     

西部地区人力资本投资与知识化发展

人力资本投资在推动知识化发展的过程中存在自增强机制，通过促进人力资本保值增值，进行人力资源合理配置，改善配置环境和配置政策、完善配套措施，有助于充分发挥这一机制的功能，从而实现西部地区知识化发展。     

The Change in Productive Efficiency in Telecommunications in the United States

The question addressed here is whether the adoption of incentive regulation, which has become an important regulatory tool in the telecommunications industry in the USA, has resulted in a change in the technical efficiency of local exchange carriers in the USA. After providing an overview of the nature of incentive regulation, a methodology for measuring technical efficiency and its change is introduced. This is a multiple-output/multiple-input distance function approach to measuring technical efficiency. The results of implementing this approach for 19 local exchange carriers for the 1988-2001 period indicate that in the production of local service, intrastate toll/access service, and interstate access to local loops, there was no change in technical efficiency between the 1988-1990 period and the 1991- 2001 period, something that incentive regulation was specifically designed to promote.     

The Change in Productive Efficiency in Telecommunications in the United States

The question addressed here is whether the adoption of incentive regulation, which has become an important regulatory tool in the telecommunications industry in the USA, has resulted in a change in the technical efficiency of local exchange carriers in the USA. After providing an overview of the nature of incentive regulation, a methodology for measuring technical efficiency and its change is introduced. This is a multiple-output/multiple-input distance function approach to measuring technical efficiency. The results of implementing this approach for 19 local exchange carriers for the 1988–2001 period indicate that in the production of local service, intrastate toll/access service, and interstate access to local loops, there was no change in technical efficiency between the 1988–1990 period and the 1991–2001 period, something that incentive regulation was specifically designed to promote.     

Inter-enterprise arrears in economies in transition

In the context of economies in transition, the paper argues that an excessive liquidity squeeze could throw the economy into a persistent state of low economic activity. In such bad equilibrium, enterprise transactions become largely demonetized, with a chain of arrears, a form of involuntary credit, spreading over the entire system. The empirical analysis of the Romanian experience seems to support the view advanced in the paper.     

Issues in Childcare Policy in Australia

This article assesses the feasibility and desirability of a universal scheme of early childhood education for Australian children aged 3 and 4 years old.     

Monetary stabilization in countries in transition

The best way to prevent hyperinflation when domestic prices are liberalized is to initiate the transition from a planned economy to a market economy with a currency reform. In the following period, moderate inflation and flexible exchange rates are suitable to facilitate relative price adjustments. Only after the bulk of alignments has been accomplished can a switch in the exchange rate regime be convenient. The nominal peg of a stable reference currency lowers the level and the variance of domestic inflation rates. The credibility of an exchange rate target may best be achieved by combining a currency board (objective sustainability) with a crawling peg (political sustainability). Price stability can be realized in the long run by reducing the annual depreciation rate in regular, preannounced steps.     

Inequalities in Income Distribution in Slovenia

This article presents an empirical analysis of income distribution based on income tax data for Slovenia in 1991-2000. It presents evidence of rising inequalities in income distribution (gross income, gross wages and pensions). These results are supported by coefficients of variation, Gini coefficients and by the Lorenz curves. Inequalities increased rapidly in the 1991 to 1993 period. After a significant decrease in 1994 and a steady increase from 1995 to 2000, the peak value from 1993 was not surpassed. Atkinson's requirements for dominance comparisons are not violated. Inequalities are also present in the distribution of the benefits of economic growth among income groups.     

Age Discrimination in Employment in Canada

Issues pertaining to age discrimination in employment in Canada are analyzed with a view toward highlighting lessons that may be learned from the Canadian experience—an experience that is taking on increased policy importance. Reasons for the increased attention to age discrimination issues are outlined, followed by a portrayal of the age discrimination legislation and court interpretations in Canada, especially as they pertain to mandatory retirement. Enforcement aspects are discussed, as is the evidence on age discrimination in employment and the effectiveness of legislation with respect to age discrimination and mandatory retirement. The article concludes with a discussion of the lessons to be learned from the Canadian experience, especially with respect to the poorly understood but complicated relationship between age discrimination and mandatory retirement. Policy recommendations for strengthening age discrimination legislation are also outlined. (JEL J14 , J24 , J71 )     

上海生态农业发展影响因素研究

文章分析了上海生态农业发展的影响因素,并利用计量模型进行检验,认为影响上海生态农业发展的主要因素有农业基础设施、农业劳动力资源、农业产业化水平、农业科技实力状况。