论机动车三责险中约定仲裁条款对受害人请求权的约束力

传统治理汽车污染负外部性的方式是征收燃料税。国内燃料税的税率已经达到了相对较高的水平,采用提高税率达到进一步提升治理水平的空间有限。通过改变车险定价方式,即提供里程定价式车险,为解决汽车污染治理问题提供了新的思路。经验分析表明,提供灵活保险费率的激励方式比提高税率更易为公众接受。本文通过建立福利经济学模型证明,采用里程定价式车险能有效避免交叉补贴,提供比征收燃料税更高的经济效率和社会福利,且在不同的参数设定下研究结果是稳健的。     

浅析财政资金和银行资金的衔接点

浅析财政资金和银行资金的衔接点赵丽芬财政资金和银行资金是社会资金的重要组成部分，二者之间存在着严格的性质界限，各有其独特的运行机制。在两类资金各自执行其职能的过程中，不可避免地发生各种联系，相互交叉，相互衔接，而税收、利率、国债、企业补贴和财政投融资...     

平销返利收入的增值税账务处理

平销返利主要有两种方式：一是生产企业通过返还资金方式弥补商业企业的损失；二是生产企业通过赠送实物或以实物投资方式弥补商业企业的损失。实际上，平销行为不仅只发生在生产企业和商业企业之间，而且在生产企业与生产企业之间、商业企业与商业企业之间的经营活动中也时常会有发生。     

我国农业保险保费的最优补贴率研究——基于激励与约束机制

农业保险是分散农业风险的一种有效手段,多国的保险实践证明没有政府支持的农业保险无法实现有效市场化.政府对农业保险的支持,特别是财政支持,也即农业保险保费补贴率,很大程度上影响着农业保险的发展,值得深入探究.本文从供求理论和价格歧视理论出发,将现代企业管理中的激励与约束机制与保费补贴率问题相结合,探究我国农业保险保费最优补贴率.研究发现,农业保险最优纯补贴率为农业保险赔付率.进一步引入资本资产定价模型对农业保险保费补贴率进行定价,利用农业保险赔付率模拟各地区系统性风险,根据不同险种不同保障水平的保费补贴率风险溢价,测算出各地区不同险种的最优农业保险保费补贴率.为了最大化农业保险的助农功效,还需要通过实行差别化补贴率、降低保险赔付率和经营管理费用率,优化农业保险保费补贴率,最终实现我国财政补贴农业保险从数量增长向质量抬升的转变.     

关于强化商业企业内部控制的思考

近年来,随着我国市场经济的不断发展和完善,我国商业企业在市场经济的大潮中发展势头迅猛,实体商业、电子商务、其他新兴商业模式等共同推进了行业的发展.然而,在经济飞速发展的今天,行业的竞争也更加激烈.实体商业受到电子商务的冲击,使实体商业之间的竞争愈演愈烈.一套有效的由点到线、由线到面,自我调节、自我约束的完善的内部控制机制的实施能够促进商业企业经营战略目标的实现,促进商业企业经营效率的提升、切实保证企业的资产安全、企业财务信息的真实性与完整性,切实保证经营符合国家相关法律法规规定.作为市场经济发展的必然产物,内部控制是企业发展的结晶,是一种现代化的管理手段,是企业提升核心竞争力的重要保障.在商业企业中引进内部控制体系是商业企业进行改革与发展的必由之路.随着商业行业改革的不断深入,商业企业在市场经济中的主体地位逐渐凸显.很多商业企业的经营效益逐渐好转、资产规模不断扩大、固定资产的投资得到快速增长.目前,国际商业巨头的纷纷涌入,对我国商业企业的发展带来了巨大冲击和影响.面对纷繁复杂的商业环境和市场环境,迫切需要商业企业进一步加强基础性管理,从内部控制体系的构建与完善着手,从而达到固化业务流程、有效防范风险、实现规范化管理、提升企业经济效益的目的.本文将以我国某商业企业为例进行分析,对其内部控制中存在的缺陷进行深度剖析,并提出有针对性的解决策略,为促进我国商业企业的发展提供有价值的参考.     

新能源汽车产业政府补贴与企业创新——基于高管技术背景的调节作用

新能源汽车产业技术创新是建设汽车强国的关键驱动力量,而政府补贴是扶持新能源汽车产业发展的重要举措。本文以2015－2020年A股新能源汽车产业上市公司为研究对象,首先探讨新能源汽车产业政府补贴与企业创新投入之间的关系,然后将高管技术背景视为一种重要的调节因素,分析高管技术背景在政府补贴与企业创新投入之间发挥的作用。研究结果表明,新能源汽车产业政府补贴能够激励企业增加创新投入;高管技术背景能够强化政府补贴对企业创新投入的影响。最后提出政府应加强财政补贴力度、完善补贴评价机制和企业聘任技术高管等建议。     

交叉补贴对第三方移动支付市场的影响

第三方移动支付平台发展至今，已经具备了成熟型双边市场特征，但由于其较强的交叉网络外部性，更加具备规模经济效应，因此形成了显著的行业壁垒。自2010年开始，中国人民银行发布多部规章和多份规范性文件来规范第三方支付市场，不断完善对支付机构的监管举措。以第三方移动支付市场龙头企业的“结构-行为”为分析出发点，引入双边市场的平台概念，运用微观经济模型推导，解释集团内部交叉补贴是形成第三方移动支付市场掠夺性定价的原因，针对掠夺性定价的具体危害以及当前存在的监管难点，有针对性地提出规制第三方移动支付市场不当竞争的对策建议。     

平销返利的纳税筹划

所谓平销返利,通常是指生产企业以商业企业经销价或高于商业企业经销价的价格将货物销售给商业企业,商业企业再以进货成本或低于进货成本的价格进行销售,生产企业则以返还利润等方式弥补商业企业的进     

水资源商品性分析及财税政策存在问题

水资源的财政政策是指国家有关水资源的定价、补贴以及税收等方面的政策.本文通过分析水资源的商品性、指出水资源在财政及税收政策中存在的问题,为进一步研究如何提高水资源的利用效率、节约用水起着重要意义.     

商业企业拖欠银行利息的成因与对策

商业企业拖欠银行利息的成因与对策郭洪林张振华宋瑞霞企业拖欠银行利息，已成为影响银行实现效益的主要障碍，如何妥善地解决企业欠息问题，是摆在广大金融工作者面前的重要课题。本文拟结合工作实际，就商业企业欠息的原因及应采取的对策谈几点看法。成因１商业企业经...     

Impacts of e-Commerce and Enhanced Information Endowments on Financial Services: A Quantitative Analysis of Transparency, Differential Pricing, and Disintermediation

Some implications of e-Commerce financial services firms are becoming clear. The web drives transparency, and increases the information endowment of all market participants. It is harder to manipulate customers' behavior, or to overcharge them. Transparency drives differential pricing. Not all customers can or should be charged the same prices. Transparency reduces the viability of cross-subsidies between customers can or between products. The differential pricing enabled by the web transforms distribution channels, and enables direct distribution and alternative forms of distribution. Some intermediateraries may be bypassed altogether, while others may rapidly lose their best, most profitable, and previously most loyal customers.     

走出银行,创造真正的差别服务

面向优质客户群体 ,进行重点营销 ,提供差别服务 ,是银行求得自身发展的重要战略。银行有必要也有可能将自身及相关商户所能够提供的差别服务整合起来提供给客户。银行实现差别服务的重要前提是争取足够多的合作商户 ,说服他们让利给银行的优质客户。银行对优质客户群体可实行会员制管理。     

How to sell services more profitably

When products become commodities, manufacturing companies may seek to differentiate themselves with value-added services--a potentially profitable strategy. Unfortunately, companies often stumble in the effort. Reinartz and Ulaga conducted in-depth studies of 18 leading companies in a broad variety of product markets to learn what distinguished the successes from the rest. They discovered four steps to developing a profitable services capability. RECOGNIZE THAT YOU ALREADY HAVE A SERVICE COMPANY: You can identify and charge for simple services--as Merck did when it stopped quietly absorbing shipping costs. Switching services from free to fee clarifies their value for managers as well as for customers. INDUSTRIALIZE THE BACK OFFICE: To prevent delivery costs from eating up service-offering margins, build flexible service platforms, closely monitor process costs, and exploit new technologies that enable process innovations. The Swedish bearings manufacturer SKF provided off-site access to an online monitoring tool that could warn of potential failure in customers' machines. CREATE A SERVICE-SAVVY SALES FORCE: Services require longer sales cycles and, often, decisions from high up in a customer's hierarchy; what's more, product salespeople may be inimical to change. Schneider-Electric did a major overhaul of its sales organization and trained its people to switch from cost-plus pricing to value-based pricing. FOCUS ON CUSTOMERS' PROCESSES AND THE OPPORTUNITIES THEY AFFORD FOR NEW SERVICE OFFERINGS: You may need to acquire new capabilities to take advantage of those opportunities: The industrial coatings specialist PPG had to learn how painting robots function after it offered to take over Fiat's Torino paint shop. Services can both lock in customers and help acquire new accounts. They should be developed with care and attention.     

基于顾客价值的知识服务定价策略

知识密集型服务企业是以知识作为提供物的一类服务行业.它通过深入开发和应用企业知识,与顾客进行知识共享和知识转移.本文从分析知识密集型服务企业的产品--知识服务面临的产品定价决策问题入手,对其产品定价方法进行分类,并着重探讨更适合于这类企业发展的基于顾客价值的定价策略及其实施的核心内容.     

Pricing and the psychology of consumption

Most executives know how pricing influences the demand for a product, but few of them realize how it affects the consumption of a product. In fact, most companies don't even believe they can have an effect on whether customers use products they have already paid for. In this article, the authors argue that the relationship between pricing and consumption lies at the core of customer strategy. The extent to which a customer uses a product during a certain time period often determines whether he or she will buy the product again. So pricing tactics that encourage people to use the products they've paid for help companies build long-term relationships with customers. The link between pricing and consumption is clear: People are more likely to consume a product when they are aware of its cost. But for many executives, the idea that they should draw consumers' attention to the price that was paid for a product or service is counterintuitive. Companies have long sought to mask the costs of their goods and services in order to boost sales. And rightly so--if a company fails to make the initial sale, it won't have to worry about consumption. So to promote sales, health club managers encourage members to get the payment out of the way early; HMOs encourage automatic payroll deductions; and cruise lines bundle small, specific costs into a single, all-inclusive fee. The problem is, by masking how much a buyer has spent on a given product, these pricing tactics decrease the likelihood that the buyer will actually use it. This article offers some new approaches to pricing--how and when to charge for goods and services--that may boost consumption.     

社会创投、资源获取与社会企业绩效关系研究

在社会使命和市场经济的双重驱动下,社会企业通过创新商业模式来解决社会问题。社会创投作为一种新型投资模式,解决社会企业发展难题。由于二者在国内起步较晚,学者们对社会创投如何影响社会企业发展的研究较少。借鉴风险投资和传统商业企业绩效评价体系,实证分析社会创投对社会企业绩效的影响,结果表明：社会企业在接受社会创投后绩效实现提高,并且资源获取在社会创投与社会企业绩效之间具有中介作用。这为社会企业绩效提升以及社会创投与社会企业的发展提供了理论参考和依据。     

Migrating customers to new distribution channels: The role of communication

Banks throughout the world are making substantial investments in technology to reduce the cost of distributing their products and services to customers. It is, however, becoming increasingly clear that the desired reduction in operating expenses is not being achieved. This paper highlights the need for banks to recognise that effective communication is critical for persuading consumers to adopt the new technology. It then presents an approach for selecting a cost-effective method for migrating customers to a new service technology. An empirical study at a large US bank that utilised the proposed approach and benefited from the systematic investigation of this issue is then described. Implications for financial service providers are provided.     

An exploratory study of divided pricing effects on financial service quality expectations

Financial services are often provided to consumers over an extended period of time. In pricing these services, financial services marketers have the ability to charge lump-sum amounts in advance, of the time period during which the service will be provided, or to divide their prices into a sequence of payments extended over the length of the service agreement. Consumer perceptions of the offer and their subsequent expectations regarding service quality may be affected by the marketer's choice of divided or lump-sum pricing. Service quality expectations may be further affected by the reputation of the financial services provider and the risk associated with the financial transaction. The goal of this article is to explore the perceptual effects of divided versus lump-sum pricing, and potential interactions that may exist with company reputation and financial service risk. Using an experimental design, the results indicate that divided pricing has varying effects on consumer expectations of service quality, depending on firm reputation and the underlying risk associated with the financial service. The article concludes with a discussion of the findings and implications for practitioners and researchers.     

新企业所得税制对我国引进外资的影响及效应研究

本文通过对外商投资规模、产业结构、区域结构等方面的数据分析,研究2008年实施的新企业所得税制,相对减少外商投资企业税收优惠背景下,新企业所得税制实施对引进外资的影响及其效应。其结论是新企业所得税法实施后,虽然外商投资于中国境内的企业数量、绝对规模并未减少,且有一定增长趋势,但引资规模的增长幅度下降;投资于第一产业的企业数量和金额在三大产业中所占比重一直极低,投资于第二产业比例逐渐降低,投资于第三产业比例相对提高,对引导外商进入高新技术行业和基础设施建设激励不够明显。进而提出适度延长中西部地区企业所得税税收优惠期并加大优惠力度,对高新技术企业等实施一定期限的所得税免税优惠,适度延长基础设施建设的减免税期限或改变优惠方式等完善企业所得税制度的建议。     

企业年金缩小企业与机关事业单位职工养老金差距的政策仿真研究——工资异质性的视角

引入工资差异对企业职工企业年金缴费意愿的影响,采用仿真方法测量企业年金对企业与机关事业单位职工养老金差距的影响。首先,根据我国养老制度安排,构建了企业年金基金、基本养老金、退休金预测模型和养老金差距测量指标;其次,选取工资水平从社平工资的0．5倍～5．0倍的14类代表性职工,模拟了基准情境和提高企业年金税收优惠的四种情境——提高雇主缴费的企业所得税免税上限、降低雇主缴费计入个人账户部分的个人所得税税率、降低领取阶段的个人所得税税率、免征个人缴费的个人所得税,并进行了敏感性分析。仿真结果表明,企业年金及其税收优惠政策能够有效缩小企业与机关事业单位职工养老金差距,提高雇主缴费的企业所得税免税上限的作用最显著。企业年金投资收益率提高、企业年金管理费率降低、余寿减少、社平工资增长率提高和工作年限增加都会放大这种作用,反之亦然。工资越高企业职工从企业年金中获益越大,可能扩大企业职工内部养老金差距。