国有公司财务监督问题研究

现行的国有公司财务监督中缺少真正代表国有资本所有者行使监督职权的机构和人员，董事会、监事会和财务人员管理体制的缺陷以及外部审计监督的不力使得国有公司经营管理者有机会违规获取个人利益，结果必然导致国有资产流失。应考虑建立国有公司出资者监督代表的再监督制度和对财务监督人员的激励约束制度，推行国有公司年报审计的公开招标制。     

会计师事务所与客户的双边匹配

以2013年至2018年A股上市公司及为其提供审计服务的国内会计师事务所为研究样本,基于双边匹配理论探讨了审计市场中会计师事务所与企业之间的匹配情况对审计质量和审计风险的影响。研究结果表明,综合实力较强的会计师事务所倾向于与综合实力较强的企业进行匹配,呈现出审计双方综合实力相当的一种正向类聚匹配：当双方匹配程度越高时,企业可操纵性应计利润较少,审计质量越高;同时,当审计双方匹配度越高时,审计风险越低。上述结果证实了审计市场上会计师事务所与客户匹配的有效性和重要性,并对通过双边匹配提高会计师事务所的审计质量、降低审计风险,为审计市场资源优化配置提供了理论指导。     

Labor unemployment risk and firm risk

This paper examines the effect of labor unemployment risk on firm risk. Using unemployment insurance benefits as a proxy for unemployment risk, we find an economically significant positive relation between unemployment risk and firm risk. This positive relation is more pronounced for firms that are more labor-intensive, have a higher layoff propensity and are more financially constrained. While existing literature that employs corporate policy measures such as debt and cash holdings suggests an opposite relationship, our paper presents evidence that the effects stemming from earnings management, earnings quality and reporting quality appear to dominate.     

Mixed Duopoly,Merger and Multiproduct Firms

The literature on mergers has extensively analyzed the decision to merge by private firms, but it has not considered the decision to merge by private and public firms. We assume that when a private firm and a public firm merge (or when one of them acquires the other), they set up a multiproduct firm in which the government owns an exogenous percentage stake. In this framework, we show that the decision to merge by firms depends on the degree to which goods are substitutes and on the percentage of the shares owned by the government in the multiproduct firm.     

Teams, Firms and the Evolution of Profit Seeking Behavior

Even as advances in information theory over the last quarter century have cast increasing doubt on the proposition that firms successfully maximize profits, the objective of profit maximization continues to be an axiomatic feature of the neoclassical theory of the firm. This paper attempts to improve our understanding firms by treating the objective function as an open question. Specifically, an ontogenetic thought experiment is undertaken to address the question of what differentiates production teams from firms by asking why team members would sell their control rights to a principal, thereby transforming the team into a firm. What results is an account of the emergence of the objective of profit seeking. Profit seeking emerges endogenously as a more fit alternative than the objective of value maximization, which is less capable of coping with uncertainty through purposive adaptation.     

第二产业主导产业的选择与实证分析

中国目前仍处于传统工业化中期,今后的任务是推进工业现代化,向发达经济阶段迈进.第二产业主导产业的发展在整个经济发展中处于举足轻重的地位,因此,第二产业主导产业的选择是加速发展第二产业的关键,正确确定目前第二产业中的主导产业,对中国第二产业以及整个国民经济的发展意义重大.本文以第二产业主导产业选择的基准为依据,运用主成份分析法,确定了2000-2050年各阶段第二产业的主导产业.     

家族企业制度安排演化的博弈分析

家族企业制度安排是保证其持续成长的内在基础，而缺乏系统的制度安排是目前我国家族企业主要弊病之一。本文运用演化博弈论的基本原理分析了家族企业制度安排的演进过程，具体论证了确立家族企业制度安排的必要性。     

企业网络组织协同竞争的理论与效应解析

竞争与合作相统一的协同竞争已成为企业网络竞争战略发展的必然趋势。通过对企业网络组织协同竞争研究脉络的梳理，可构建协同竞争研究的评析架构。其理论演进是：以系统思维作为理论逻辑的基点，以合作竞争为行动策略，以价值创造作为网络协同竞争的本质属性；在实践效应上，协同竞争具有提升竞争优势的特征，而博弈模型对协同效应发挥着解析工具的作用。     

以城市为主导统筹区域经济协调发展

长期以来,我国的区域经济实际上是农村主导型的发展模式.现在,这种发展模式已经走到了尽头,必然要向城市主导型区域经济发展模式的转变.这就要求区域经济发展应以城市为重点,推进城市化的区域经济发展战略,以此为基础,构筑城乡一体化的城市经济圈,统筹区域经济协调发展.城市经济圈的形成应打破行政界限,顺其自然地构建城市经济圈,因地制宜地探索城市经济圈的发展道路,逐步提升城市经济发展水平,以城市为主导统筹区域经济协调发展.     

区位决策视角下的集群生命周期分析

本文在对当前产业集群生命周期研究述评的基础上,将集群周期划分为成长、成熟、衰退、再发展四个阶段,并从企业区位决策的视角对集群生命周期的不同阶段进行分析。然后通过考察企业区位决策因子的动态变化和集群区核心产业的区外出口量增长率、主导产业的企业数量、修正后的空间基尼系数来对生命周期阶段进行划分,分析不同阶段下政府的决策行为。