基于多层次灰色评价法的股份制商业银行竞争力分析

商业银行核心竞争力一直是学术界研究的重点.采用灰色综合评估模型的系统评价方法计算商业银行竞争力排名及历史资产总量变化情况表明,我国股份制商业银行运行状况良好,坚持股份制改革的方向是正确的.但通过对我国上市股份制银行与美国银行竞争力的比较,则表明我国股份制商业银行距离完善治理结构还有很大差距,还需要进一步深化改革.国有商业银行必须发挥自身优势,及时适应市场变化,推出自身特色服务,大力发展利润丰厚的中间业务.     

日本对外直接投资的发展与结构变化研究

随着日本经济实力的增强，日本对外直接投资从无到有，从少到多，曾一度地眼过美国。日本对外直接投资走出了一条明显区别于欧美的模式，并结合产业结构调整与经济发展对资本需求变化状况，运用对外直接投资较为成功地推进了产业结构的高级化以及日本企业的国际化经营。日本对外直接投资的经验对发展中国家包括中国的对外直接投资发展具有借鉴意义。     

关于加强会计人员积业道德建设的思考

会计职业道德问题已经引起越来越多的关注。由会计职业道德和商业道德引发的信任危机已经不仅仅存在于市场经济成熟的国家。甚至在处于经济转型期间的我国，信任危机也很严重。通过对我国会计职业道德现状的初步分析，分别从会计职业道德制度化、处罚力度、职业道德规范等方面构建会计职业道德系统基本结构。     

美国合伙制投资银行向公众公司的转变

美国投资银行起步于合伙制商号，为适应市场环境和监管规则的变化以及由此产生的内部管理需要，20世纪70年代合伙制投资银行开始向公众公司转变。由于股份制投资银行股权过度分散和股权集中度低，导致了股东对公司控制力和决策权下降，形成了“强管理层、弱股东”的委托-代理结构，造成激励约束不对等的内部治理环境，为金融危机的爆发埋下了隐患。     

Strategic Location Behaviour: The Case of Japanese Investments in Europe

SUMMARY

We address the question of competition within the location choices of firms. In a framework of agglomeration effects, both spatial and temporal dimensions of the firms' decisions are studied. We show that the competition consequences of preemptive move and optimal time of entry can interfere with the geographical decisions. Our results contrast with those of agglomeration economics models which generally provide extreme results of mono-location. The equilibria described here tend to demonstrate that the relation between competition strength and spatial differentiation remains pertinent in a context of agglomeration economies. A conditional logit empirical study analyses the geographical choice of Japanese firms in Europe. Agglomeration variables, public policies and labour market determinants are tested, highlighting the existence of temporal and spatial proximity in the behaviour of firms. The competition conditions experienced by firms of each specific sector also appear to be important in the location decision of Japanese investors.     

Does Community Participation Produce Dividends in Social Investment Fund Projects?

Social investment funds (SIFs) aim to strengthen local capacity for design, implementation, and maintenance of social and economic infrastructure projects and to increase community participation in ways that will promote their sustainability and effectiveness. We explore key features of recent SIFs, intended to promote decentralized, participatory decision-making, and management of projects, in SIF-led education projects in Honduras. We investigate empirically whether efforts to implement a participatory approach improve the outcomes of these projects and community members’ perceptions of their effectiveness. The findings identify elements of the participatory methodology which were associated with increased household and community participation and better household opinions of the projects and also show a link between participation and the probability of children’s regular school attendance.     

过度投资影响因素的研究综述

过度投资是导致公司投资效率低下的一个重要因素。近年来，关于公司过度投资行为的研究成为公司治理研究领域的一个热点问题．文章主要对近年来国内外关于公司过度投资产生原因的研究文献进行了综述。     

自由贸易区对我国的影响及我国的法律对策研究

我国已与多国签署自由贸易区协议，而现行贸易、投资法制尚存在不适应自由贸易区协议的问题，我国应调整国内货物贸易、服务贸易、外资的相关法规，提高应对自由贸易区协议的能力。     

基于贸易自由度的国际贸易投资一体化分析

针对已有的国际贸易投资关系模型缺乏交易成本因素的局限性，可运用自由资本模型，用交易成本（贸易自由度）分析工业企业的微观经济行为。分析表明，不同产业在不同的贸易自由度条件下企业的经济行为是贸易投资一体化行为，发展中国家应注重国际贸易投资政策的合理性与协调性。