公平竞争环境与发展循环经济

循环经济的发展需要许多必要条件，其中，公平竞争环境是发展的前提。作者从十个方面简述了在传统经济体制下经济处在不公平竞争环境中勉强发展的状况，提出了创造公平竞争环境的基本思路和对策建议。     

外埠市场营销策略研究

“得外埠终端者得天下”和“营销重心下移”是近年来在营销界最为响亮的战略口号之一。如何进行外埠市场营销，是企业普遍需要研究的重要课题，本文试图从市场营销组合[4P]的角度，即从产品策略、定价策略、渠道策略和促销策略出发，分析如何成功地开拓城市外围的广阔市场。     

历史成本法下存货计价的比较研究

存货在大多数企业的流动资产中乃至总资产中所占的比重很大 ,因此存货价值的确定直接影响到企业经营成果的确定。不同的计价方法对企业财务状况、盈亏情况都会产生不同的影响。本文通过实例来研究在通货膨胀期间 ,采用历史成本法对存货进行核算 ,无论在永续盘存制下 ,还是在定期盘存制下都会得出 ,先进先出法算出的期末存货额最高 ,销货成本额最低 ,毛利和税后净利最高。后进先出法算出的期末存货额最低 ,销货成本额最高 ,毛利和税后净利最低。加权平均法和移动平均法介于两者之间。     

Regulating an Externality-Generating Utility Environmental Taxes Under Limited Information

Global warming is currently an important item on most nationalenvironmental agendas. In many countries, coal-fired electricity generatingstations represent an important source of greenhouse gases. We examinehow regulations to curb emissions affect public utility pricing regulationwhen regulators act non-cooperatively. We show that, when there is limitedinformation on fixed abatement costs, an environmental regulator prefersan emission tax over an output tax or a lump sum environmental tax. Thepublic utility regulator prefers the lump sum tax regime.     

Sharing a River

A group of agents located along a river have quasi-linear preferences over water and money. We ask how the water should be allocated and what money transfers should be performed. The core lower bounds require that no coalition should get less than the welfare it could achieve by using the water it controls. The aspiration upper bounds demand that no coalition enjoy a welfare higher than what it could achieve in the absence of the remaining agents. Exactly one welfare distribution satisfies the core lower bounds and the aspiration upper bounds: it is the marginal contribution vector corresponding to the ordering of the agents along the river. Journal of Economic Literature Classification Numbers: D62, C71.     

同类产品的定价模型研究

针对完全市场经济条件下运行的库存-销售系统中同类产品定价问题,提出了多产品组合定价决策模型.考虑到多产品的需求价格弹性和交叉弹性的影响,假定在已知价格浮动比例的情况下为产品制定投放市场价,使得价格发生调整后产品在一段时期内取得的投资收益最大,从而建立了一般化的二次规划模型.最后给出两种产品组合定价决策的案例,用二次规划的有效集法计算获得最优定价结果,对于多产品组合定价问题具有理论和实际价值.     

Full-cost pricing in the classical competitive process: A model of convergence to long-run equilibrium

In the last 10–15 years a lot of attempts has been devoted to study the calssical process of convergence of market prices toward natural prices. The two forces that one has thought could achieve this target were capital mobility, that determines the dynamics of output, and demand-supply forces, that determine the dynamics of prices. In this article a model of classical competition is proposed in which a full-cost pricing mechanism is adopted in the rule of evolution of market prices. An asymptotical stability result of long-run equilibrium is proved for a two-commodity model with and without a final demand.     

A modified logit model for time series with an application to the pricing behaviour of manufacturing firms in Australia

The modified logit model (Amemiya and Nold, 1975) is generalised to the case where the error term is autocorrelated. The asymptotic distribution (as n →∞ and T →∞) of a feasible GLS estimator of β is derived. Tests of linear restrictions on β and the significance of ρ are presented. The results of the applied work suggest that the factors which explain the pricing behaviour of manufacturing firms, as reported in the tendency survey conducted by the Australian Chamber of Commerce and Industry and the Westpac Banking Corporation, include historical inflation rates of up to 7 quarters and capacity utilisation. First version received: March 2001/Final version received: July 2002 RID="*" ID="*"  The first draft of this paper was written while the author was on study leave at the Department of Econometrics, University of Sydney, Australia.     

中日韩三国的公允价值计量属性比较研究——基于财务会计概念框架角度

作者在研究过程中,综述了公允价值计量属性的相关理论.在比较中日韩三国财务会计概念框架中,作者在公允价值计量属性表述的基础上,分析了中日韩三国之间的差异,提出中日韩会计准则制定机构在公允价值研究领域存在着区域性合作的共同课题,并就加强合作的路径安排提出了笔者的构想.     

人民币同业存款定价模型的开发制作

人民币同业存款的准确定价是商业银行化解经营风险的重要工作,通过建立定价模型进行精确定价是商业银行适应利率市场化的必然趋势。文章结合实际,提出人民币同业存款定价模型的基本框架及其运用。