产业集群创新的知识产权治理研究

知识产权风险严重阻碍着产业集群创新组织的构建与高效运行,迫切需要治理。首先根据集群创新特点,将集群创新中的知识产权分为私有和共有知识产权两种,分析集群创新、私有知识产权和共有知识产权三者间的关系,提出了双三角理论。其次,分析了产业集群创新中的知识产权风险问题。基于博弈理论,构建了产业集群创新的知识产权治理模型。模型表明,集群成员参与创新的效用主要取决于创新收益以及合作伙伴投入知识产权的概率。根据治理模型,提出了利益分配机制、契约机制、信任机制和政府治理机制,以有效解决集群创新中的知识产权问题。     

Governing interfirm knowledge transfer in the Chinese market: The interplay of formal and informal mechanisms

Building on knowledge management literature and relational exchange theory, this study addresses how formal (i.e., ex ante contracts and ex post control) and informal mechanisms (i.e., trust) affect interfirm knowledge transfer in the Chinese emerging market. The results of a survey of 343 manufacturer–supplier relationships show that whereas formal control fosters knowledge transfer, contracts are not significantly related to knowledge transfer, and trust greatly facilitates knowledge flows between exchange relationships. Moreover, trust and contracts have a positive joint effect, whereas trust and control have a negative joint effect, on interfirm knowledge transfer. The findings provide important theoretical and managerial implications for interfirm knowledge governance in China.     

我国城市空间正义缺失的逻辑及其矫治

在我国城市加速发展的过程中,城市空间正义的缺失问题日益突出。为了给我国城市的"空间正义"缺失问题提供一个合理的解释,并寻求其治理之道,本文尝试从一种调节理论出发,建构一个整合的空间调节理论框架,然后在此框架下具体考察我国城市空间重构和空间正义缺失的逻辑。最后,本文重点从价值、制度和政策三个层面分析了我国城市空间正义缺失的矫治。     

The influence of relational experience and contractual governance on the negotiation strategy in buyer–supplier disputes

This paper theoretically refines and empirically extends the debate on the type of interplay between relational experience and contractual governance in an under-researched area: supply chain disputes. We define relational experience as either cooperative or competitive; distinguish between control and coordination functions of contractual governance; and assess their interplay on the negotiation strategy used in disputes. Using a unique data set of buyer–supplier disputes, we find, in particular that increasing contractual control governance weakens the positive effect of cooperative relational experience on cooperative negotiation strategy. However, increasing contractual control governance for a buyer–supplier dyad with competitive relational experience will increase cooperative negotiation strategy. Contractual coordination governance reinforces the positive effect of cooperative relational experience. Through this study, we reach a better understanding of how and when contractual and relational governance dimensions interact; rather than whether they act as substitutes or complements as has been studied in prior research. We discuss the implications of these findings for the field of supply chain management.     

非正规金融低违约率的动因:基于契约治理的解释

本文基于契约治理视角,阐释了非正规金融保持低违约率的动因,并结合茅于轼在山西省龙头村的信贷扶贫案例,对非正规金融保持低违约率进行经验验证。研究表明,非正规金融内生于特定的社会网络,社会资本机制、信誉机制、群体贷款或连带责任以及灵活担保机制,有助于克服信贷过程中的道德风险与机会主义行为,降低借款人的违约率。     

国家经济安全审计：基础、依据与机理

国家审计是国家经济安全保障体系中的重要组成部分,在该体系中处于最基础、最重要和最具操作性的地位。维护国家经济安全是国家审计的首要任务。文章探讨了国家审计维护经济安全的理论基础、基本依据与作用机理,研究发现:国家审计维护经济安全的理论基础溯源于受托责任理论和公共选择理论,基本依据涵盖审计产生原始动因与审计目标、公共受托责任、审计法定职责和免疫系统功能四个方面,作用机理涉及国家审计工作的监测、鉴证、预防、预警、纠偏和修复六个维度。     

农村商业银行财务治理问题研究

农村商业银行是一种新型农村金融机构,随着经济的发展,其在农村金融体系中的地位日益重要。其财务治理能否做到既符合股份制农村商业银行的特征,又尊重现代金融企业财务治理基本规律,将成为农村商业银行能否健康发展的关键。然而,农村商业银行的财务治理还存在决策层和经营层职责模糊,监事会的监督功能难以发挥实质作用,信息披露不规范等方面的缺陷。本文首先分析了农村商业银行财务治理的现状,然后通过现状总结归纳了农村商业银行财务治理存在的主要问题,最后针对存在的问题提出了改善对策,以提高农村商业银行财务治理效率,为促进农村商业银行的可持续发展提供治理基础。     

论会计师事务所人本管理模式的构建

会计师事务所只有与时俱进,才能顺应时代的需求,同时得到适时的发展。本文通过分析当今会计师事务所管理模式面临的问题,提出了会计师事务所的人本管理模式,从领导机制、组织结构和人员素质提升等方面探讨了会计师事务所的人本管理模式。     

基于公司治理结构的财务控制模式选择

公司治理结构是公司制度的核心,良好的公司治理结构是提高企业经营管理效率的基本要素。科学、有效的内部控制制度,是现代企业实现其经营管理目标的有力保证。公司治理能促使财务控制有效运行,是保证财务控制功能发挥的前提和基础,是实行财务控制的制度环境。财务控制在公司治理中担当的是内部管理监控系统的角色,加强和完善企业财务控制,应从完善公司治理出发完善企业财务控制环境,财务控制作为管理当局为履行管理目标而建立的一系列规则、政策和程序,与公司治理有着密不可分的关系。     

The Political Foundations of Development: The Case of Botswana

Unlike many of its fellow sub-Saharan countries, Botswana has avoided the African Growth Tragedy. The success lied in the ability of the government of Botswana to successfully adopt growth-enhancing policies. We argue that the success stems from three factors. First, the government enhanced its legitimacy by relying on traditional sources of authority. Second, the traditional leaders pursued policies that legitimized the political system. Third, the government did not expend resources on military expenditures during its first decade. The interaction of these factors explain Botswana’s success.