利益相关者理论下的会计政策选择研究

利益相关者理论是在契约理论的基础之上丰富和发展起来的,其根基并没有超脱企业契约的范畴,是环境推动的结果.企业之所以能够存在,不仅与股东和经理人员有关,而且与消费者、债权人、供应商、员工和政府等紧密相关.企业是利益相关者结成的关系契约,利益相关者的价值最大化是利益相关者理论下的会计政策选择的目标.会计政策选择权属于企业的剩余控制权,从利益相关者理论角度看,会计政策选择权应属于利益相关者.利益相关者通过不同的方式影响着企业,进而通过相应的公司治理结构和具体运行机制进行会计政策选择,并受到一定外在约束机制的制约.以利益相关者理论为基础,遵守会计政策选择的原则、在相应会计政策选择的内外约束机制下,达成利益相关者的价值最大化目标.     

Consumer willingness to pay for in-flight service and comfort levels: A choice experiment

In the competitive aviation market as a result of the emergence of low cost carriers, charter airlines have had to reconsider their approach to service provision. Specifically, the reduction in service and comfort levels offered by the low cost airlines provides charter carriers with an opportunity to differentiate their product based on the quality of the offering. To consider this strategic option we employ an on-line choice experiment to examine consumer choices with respect to the bundle of services on offer when deciding to purchase a flight. With these data we use the Bayesian methods to estimate a mixed logit specification. Our results reveal that in principle passengers are willing to pay a relatively large amount for enhanced service quality.     

中国可再生能源定价的SWOT分析与政策选择

利用SWOT方法从政策、市场、技术、社会等层面分析了影响我国可再生能源定价的各种因素,测算出我们发展可再生能源可减少CO2的排放量,并着重研究可再生能源发展对环境经济影响。在参考国外可再生能源发电对CO2排放量贡献和国内可再生能源发展现状基础上,采用灰色预测GM（1,1）模型测算出中国可再生能源在高、中、低发展目标水平下的CO2排放减少量。采用可计算的一般可均衡（CGE）模型测算发展可再生能源的宏观经济影响：发展可再生能源对中国GDP产生负向影响,但冲击并不大;另一方面,发展可再生能源可以显著减少CO2和SO2的排放,有利于降低单位GDP能耗。分析中国可再生能源定价中存在的主要问题,讨论中国政府现阶段的可再生能源定价的政策选择,最后就中国可再生能源的定价和发展提出相关的政策建议。     

Consumer power and choice deferral: The role of anticipated regret

This paper examines the influence of social power on consumers' propensity to defer choice. Based on the notion that elevated power reduces regret anticipation—the fear of making a wrong choice—it is proposed that power influences the extent of choice deferral by reducing consumers' susceptibility to anticipated regret. Because of the regret-based mechanism, power can increase or decrease consumers' propensity to defer choice, depending upon the situational factors that are associated with anticipated regret, such as salience of regret, outcome reversibility (e.g., return policy), and locus-of-regret (postponing vs. choosing now). Using different manipulations of power, seven studies provide consistent support for the proposed effects and show that situational factors and marketing strategies can induce, turn off, or even reverse the effect of power on deferral. Theoretical contributions and managerial implications are discussed.     

排他性与非排他性策略下创新授权契约机制研究

分析了不完全信息下,拥有提高产品质量技术的创新企业,在（非）排他性授权策略下,向进行Cournot竞争生产低质量产品的生产企业技术授权的契约优化问题。研究表明,在排他性授权策略下,双重收费契约下信息不完全能使接受授权生产企业赢取更多的创新企业特许权补贴;在非排他性授权策略下,不完全信息能够削弱创新企业通过双重收费契约设计对产品间接市场的垄断程度。在排他性授权交易下,信息不完全使特许权收费契约优于固定收费契约成为可能,这不同于Li and Wang的研究结论。基于提高社会创新能力视角,政府应鼓励创新企业更多采用特许权收费授权契约,削弱信息不对称的影响,赢取更多研发投资利润回报。     

两类区域产业转移发生机制的路径选择研究

产业转移在推动地区经济发展,缩小区域经济发展差距等方面具有显著作用。在产业转移路径方面,现有研究主要关注两区域之间的产业转移发生行为。将现有两区域产业转移发生机制拓展到两类区域的产业转移,并运用产业转移势差模型,基于经济、产业、成本、交易成本和技术5个方面势差,建立产业转移评价指标体系,对两类区域产业之间的转移路径进行探讨。得出研究结论：①基于势差理论的两类区域产业转移发生机制是对两区域产业转移发生机制的扩展,将产业转移的“一对一”模式扩展至“一对多”模式,能更好地解释区域间产业转移发生路径;②以广东（发达类型区）对江西、湖南和安徽（欠发达类型区）三地的产业转移为例,广东至湖南的转移势差最小,相对于江西和安徽更不具有转移优势,通过对各子指标的调控,可以改变其转移势差,以达到改变其转移路径选择的结果。最后,基于研究结论,提出了推动我国两类区域产业转移的政策建议。     

农业资源禀赋的地区差异与农业FDI的区位选择——基于中国省际数据的实证研究

本文采用PanelData模型和中国农业FDI的省际数据,对农业资源禀赋的地区差异与农业FDI的区位选择的关系进行了实证研究。研究结果表明,农业资源非均衡分布,尤其是农业自然资源的地区差异,是导致农,2kFDI地区分布差异的根本原因。农,2kFDI一般都定位于农业自然资源丰裕的地区,然而当外商过度集中于这些地区时,可利用资源数量将会减少,获取资源的成本也会增加,进而诱发农,_lkFDI的空间转移。这可以在很大程度上解释农＆FDI为什么会从东部扩散到中部、由南方转移到北方的原因。农业外资政策制定的关键是合理引导外商投资与区域农业资源合理匹配,以促进跨国公司参与农业的积极影响。     

Assessing information provision and respondent involvement effects on preferences

We develop a test of the effect of information and respondent involvement on preferences for passive-use values using three treatments. Individuals from a rural community participated in one of three groups, each with a different level of involvement in the valuation assessment. The first group was highly involved, attending three meetings which allowed for information acquisition and preference construction. The second group was involved in a single meeting, and the third group was minimally involved through telephone contact and the completion of a mail administered survey. The hypothesis examined was that the degree of involvement in the exercise would affect the magnitude and consistency of preferences across the groups. The hypothesis that the preferences differ was not accepted. Furthermore, the hypothesis that variances in preferences would be higher in less involved groups was also rejected. While the analysis is based on relatively small samples the findings suggest caution in claiming that increasing degrees of respondent involvement improve economic measures of trade-offs.     

Using choice experiments to assess smallholder farmers' preferences for pig breeding traits in different production systems in North-West Vietnam

Livestock form key components of the livelihood strategies of many of the world's poorest people. However, despite the potential to alleviate poverty and improve food security through livestock development interventions, the lack of smallholders' participation in the planning and design of breeding programs has often been a major cause of the failure of such programs. Particularly in developing countries where livestock production is still mostly subsistence-oriented and livestock fulfil manifold functions a considerable number of livestock breeding programs have failed. The development of adequate tools to characterise these functions, bearing in mind that these are expressed only rarely in properly functioning markets, is therefore important.This paper seeks to advance the application of such methodologies to the smallholder pig sector in Vietnam. A choice experiment was applied across 140 households involved in pig breeding in order to assess farmers' preferences and the trade-offs for a list of adaptive and productive traits. These included growth, reproduction, disease resistance, feed requirements and appearance.The findings indicate that smallholders highly value both adaptive and performance traits, particularly in resource-driven (i.e. subsistence) production systems. Performance traits were more highly valued in the demand-driven (i.e. market-oriented) systems. These findings have implications for breeding program breed choice and breeding objectives.