基于信号传递的技术标准联盟候选伙伴风险控制研究

一、引言 关于技术标准联盟的明确定义,代升华,张平(2005)总结技术标准联盟的内涵时认为技术标准联盟是企业围绕技术标准形成的一种战略联盟,李大平,曾德明(2006)认为技术标准联盟实质上是一系列许可协议的集合体,联盟各企业通过谈判达成协议从而形成一种契约关系,是一种典型的契约型联盟.本文认为技术标准联盟是企业围绕技术标准形成的一种基于技术与市场力的特殊联盟,企业组建技术标准联盟的根本目的是通过组建联盟,促使标准得到确立和扩散,然后通过联盟来获取标准价值.     

基于交易成本的技术标准联盟形成机理研究

技术标准专利化趋势加速了以技术标准联盟设立技术标准的趋势.从交易成本视角看,市场、科层组织和技术标准联盟在技术标准设立过程中都会产生生产成本、机会主义成本、信息成本以及协调成本,相比之下,技术标准联盟在降低交易费用、提高交易质量方面有明显优势,技术标准联盟形成有其合理性.     

高技术产业技术标准战略联盟契约性治理结构解析

技术标准战略联盟治理结构从根本上决定着联盟运行效率与组织租金分配.运用交易费用理论、资源依存理论与社会网络理论分别从成本节约、价值创造与社会关系等角度全面系统地解析技术标准战略联盟选择契约型治理结构的合理性和优越性,以及技术标准战略联盟选择契约型治理结构的影响因素及其作用机理,为进一步研究技术标准战略联盟治理的相关问题提供了理论支撑与解释.     

高科技企业技术标准竞争优势形成机理研究

高科技企业技术实力、结盟实力与用户吸引实力是技术标准竞争优势的主要源泉。针对技术标准化过程中标准的构建、产业化与市场化三个不同阶段,企业需要实施不同的竞争战略以促使技术标准竞争优势的形成。协作 R&D 与知识产权战略为构建技术标准提供了技术保障,有助于技术实力竞争优势的形成。产业联盟与开源战略为技术标准产业化提供了企业内外部资源整合环境,有助于结盟竞争优势的形成。先发制人与平台战略为技术标准市场化提供了用户基础条件,有助于用户吸引实力竞争优势的形成。     

技术标准更迭与扩散Notron模型与实证研究

构建技术标准更迭与扩散Norton模型,并以日本的PDC标准和WCDMA标准更迭为样本进行实证检验,揭示促进技术更迭和新标准扩散的因素与途径。结论显示,在WCDMA标准产业化过程中,用户感受、用户与用户之间的关于WCDMA标准的沟通和理解是影响其扩散的重要因素,这也是较之于PDC标准,WCDMA标准扩散较为显著的进步。对于探索全面促进中国3G标准产业化和自主技术标准创新途径具有重要启示和政策含义。     

技术标准与中小企业技术创新的博弈分析

经济全球化进程中,技术标准战略与技术创新战略已成为世界各国发展贸易推动高新技术产业化的重要手段,各国对中小企业的研究和发展都离不开对中小企业技术标准和技术创新的研究.在我国技术标准与技术创新越来越受到政府机构和企业的重视,尤其是加入WTO后,如何提高企业竞争力,如何在技术进步的前提下有效保护自己,抵御国外产品和技术的进入已现实的摆在我们面前.本文根据技术标准与技术创新的关系,运用博弈分析的方法,建立博弈模型,分析参与人企业战略行为的最佳组合.     

技术标准合作:高技术企业集群创新研究的新视角

在高技术产业,技术标准非常重要.近年来,技术标准已成为企业研发协作的重要动力和企业集群发展的重要纽带;与此同时,企业集聚的机理也有力地推动了技术标准化及其创新合作.因而,技术标准合作成为集群创新研究的一个新的视角和新的领域.深入探索基于集群的高技术企业技术标准合作机理对于促进企业、产业和区域经济发展具有重要的理论与实践意义.     

技术标准制定过程中的信息披露行为及法律规制——以竞争法为视角

技术标准与知识产权相结合,既是知识经济时代的必然结果,同时也成为知识产权领先企业寻求市场支配地位,获取垄断利益的战略选择.在这一背景下,标准的公益性与知识产权的私权性的矛盾有赖于各制定管理机构的知识产权政策加以调和,而信息披露是实现这一目标的前提条件.     

对国际贸易中技术标准问题的思考

对外贸易离不开标准,但是一些发达国家在国际贸易中凭借其经济技术优势,制定出非常严格苛刻的技术标准,对中国对外贸易造成很大的负面影响,但其又存在合理性和积极作用,应积极采取策略。研究国际贸易中的技术标准在理论和实践上都有价值。     

技术标准与中小企业技术创新的博弈分析

经济全球化进程中，技术标准战略与技术创新战略已成为世界各国发展贸易推动高新技术产业化的重要手段，各国对中小企业的研究和发展都离不开对中小企业技术标准和技术创新的研究。在我国，技术标准与技术创新越来越受到政府机构和企业的重视，尤其是加入ＷＴＯ后，如何提高企业竞争力，如何在技术进步的前提下有效保护自己，抵御国外产品和技术的进入已现实的摆在我们面前。本文根据技术标准与技术创新的关系，运用博弈分析的方法，建立博弈模型，分析参与人企业战略行为的最佳组合。     

现行银行业文明规范服务示范单位考核标准的评价与矫正

现行的银行文明服务示范单位标准值得商榷的地方很多。本文通过找出目前全国银行业服务标准存在的不足来进行了具体分析和评价,提出了银行文明服务示范单位标准的矫正观点,阐述了制定和完善评价标准的原则是：要以实事求是的态度,务实的作风,科学发展的思想,针对银行业的特点和客户的实际需求来设计制定考核评价标准,只有这样才是对中国银行业发展负责。     

Politics, Processes and the Future of Australian Accounting Standards

The perspective of public interest and interest group theories of regulation is adopted to consider the future of Australian accounting standards following major reforms proposed by the Australian Commonwealth government as part of its 1997 Corporate Law Economic Reform Program (CLERP). Interest groups in the Australian environment are identified. Their lobbying had influenced the initial proposals; and their reactions when the CLERP proposals were published resulted in substantial modifications to the CLERP proposals, which had initially recommendedthat International Accounting Standards (IASs) be adopted as national standards from 1 January 1999.
The role of accounting standards and the structure of standard setting are explored. The political nature of standard setting is illustrated through a review of the CLERP proposals, submissions of various interest groups and the government's responses to them. The central arguments are that key assumptions underlying the CLERP proposals are flawed, and that the CLERP proposals could not achieve the outcomes desired of them.
It seems inevitable, however, that international standards eventually will supplant domestic standards. In the longer term, Australian standard setters seem destined to have a diminished role in the international standard setting arena.     

The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part Two)

The Governmental Accounting Standards Board (hereafter GASB or Board) was established in April 1984 as the authoritative accounting standard‐setting body for state and local governmental entities in the United States. There are over 87,000 state and local entities in the country and for the most part these entities are required to comply with the generally accepted accounting principles established by the GASB; hence, the standards promulgated by the GASB are significant. On 30 June 2009, the GASB completed its twenty‐fifth year of standard setting. Because of the Board's influence and the importance of its mission, an increased understanding of the GASB and its accomplishments during its first 25 years of existence is important. This is the second of two papers which together provide a complete sequential treatment of the GASB's operational history through the end of its first quarter century. The first part provided an historical perspective about municipal accounting issues from colonial times to 2009 and included appendix materials identifying the composition of the Board and biographical material on key personnel. The first paper concluded with a review of the relationship of other governmental standard setting bodies at the Federal and the International level. This paper provides an overview of the future challenges faced by the Board and supplies a digest of the standards including appendix and a synoptic summary of the standards the Board has promulgated by topic and by standard number.     

Growth Strategies and Value Creation: What Works Best for Stock Exchanges?

In recent years, demutualized stock exchanges increasingly have been engaging in mergers and acquisition (M&A) and alliance activities. To examine the effect of these growth strategies on exchange shareholders’ value creation, we focus on 15 public stock exchanges and investigate their short‐run share price responses to the formation of 111 M&As and alliances around the world spanning the period 2000–2008. Our findings show that the average stock price responses for M&As and alliances are positive. M&As create more value than alliances. For alliances, joint ventures generate more value than nonequity alliances. More value accrues when the integration is horizontal than when it is vertical. Cross‐border integration creates more value than domestic integration. In addition, there is evidence of learning‐by‐doing effects in stock exchange integration activities. Finally, we find that when the partnering exchange is located in a country with better shareholder protection, accounting standards, and capital market development, more shareholder value accrues to our sample exchange. These patterns are consistent when we examine the exchanges’ long‐run performance.     

技术标准设定中的技术使用者协同研究

技术使用者参与技术标准设定有益于制标者规避技术标准创新"死亡之谷"的风险及技术使用者使用兼容性的技术标准。为保证制标者充分协同技术使用者参与技术标准设定活动,应着力从两个方面入手,即识别与引导技术使用者、获取与协调技术使用者需求。研究可以为我国企业成功设定技术标准及实施追赶战略提供理论与实践依据。     

Politics of Financial Reporting and the Consequences for the Public Sector

This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the accounting standard setting process to date, and recourse to regulatory theory, assist in understanding these contemporary developments. The article reveals that private sector interests have dominated accounting standard setters at all important stages of standard setting in Australia. It concludes by arguing that, given this continued neglect by standard setters, if public sector financial reporting standards are to remain relevant to the public sector, then it may be necessary for public sector regulators to set their own standards.     

Competition and Cooperation among Exchanges: Effects on Corporate Cross‐Listing Decisions and Listing Standards

In recent years, many European companies have listed on the New York Stock Exchange (NYSE), and companies from emerging market countries such as Israel, China, and India have listed not only on the NYSE, but on various other American and European exchanges such as the Nasdaq and the London Stock Exchange (LSE). At the same time, growing competition among exchanges has led to consolidation of the industry through mergers and alliances. In this article, the authors explore the main factors in corporate listing decisions as well as the expected effects on listing standards of both the growing competition and the recent wave of alliances and mergers among exchanges. When choosing an exchange, corporate issuers are likely to consider the listing requirements and reputations of the exchanges, as well as the sophistication of investors who trade on those exchanges and the extent of their knowledge of the firm's industry and business. As a general rule, value‐maximizing companies can be expected to list on the most reputable exchange they can, but may also choose listings (in some cases, dual or multiple listings) on less reputable (typically local) exchanges with more investors who are familiar with the issuer's industry or products. When setting their listing standards, publicly traded exchanges devote considerable attention to finding the optimal listing and disclosure standards, and may consider adjusting them to changes in circumstances. The setting and enforcement of the appropriate listing standards are the main determinant of an exchange's reputation, which in turn determines the kinds of companies that will choose to list on it. Exchanges with the highest listing standards and reputations are likely to work hard to maintain them, while exchanges with lesser reputations will seek to carve out niches by making opportunistic use of lower (though not too low) listing standards while possibly seeking alliances or mergers. But if less reputable exchanges use their lower listing standards (and fees) as a means of competing for listings with other exchanges, this will not necessarily lead to a “race to the bottom” in listing standards. Moreover, a merger between two exchanges is likely to result in a higher listing standard for the combined exchange than for (at least one of) the pre‐merger exchanges.     

新会计准则对企业所得税的影响

2007年1月1日,我国上市公司率先实行新的会计准则,不久的将来则有更多的非上市公司也将实行新的会计准则。这套新会计准则体系起点高、范围大、创新多,标志着我国的会计准则与国际会计准则实现了实质性的趋同。新会计准则的实施,不仅影响企业的财务状况和经营成果,而且对企业的申报纳税也产生重大影响。本文以现行税法和新会计准则体系为依据,重点研究探讨新会计准则对企业所得税的影响。