建立法人股东为主导的股权治理模式

股权结构是公司治理结构的基础,其设置状况是否合理对公司治理结构的效率有着决定性的影响.文章针对当前上市公司股权治理的弊端,设计出一种股权持有者多元化、股权集中程度分散化的股权结构,并提出我国上市公司应建立以法人股东为主导的治理模式.     

我国政府公共危机管理问责制的完善——基于矿难行政责任追究的视角

现阶段，我国政府公共危机管理的绩效评价工作才刚刚起步，“官员问责”还存在着一些问题。在政府公共危机管理体系中，绩效评价和问责是较为薄弱的一环。文章通过对我国近几年发生的六起煤矿特别重大事故行政责任追究结果的分析，厘清我国政府公共危机管理绩效评价和问责存在的问题。在此基础上，借鉴国外政府公共危机管理绩效评价工作的做法，提出应分别从问责目标、问责主体、问责对象、问责内容、问责程序和方法、问责结果的应用等方面完善我国政府公共危机管理问责制。     

“棘轮式”代理问题与子公司经理人激励:家族集团治理

家族集团中,在企业家通过本期产出水平来确定子公司经理人所应上缴的产出分配收益的情况下,经理人会通过调整自己的努力水平,间接控制自己在下期的上缴额度,从而导致激励效率损失.但是,如果企业家能收取固定的产出分配收益,并确定高额违约金,就能够有效地规避子公司经理人代理问题.     

论董事会的独立性对上市公司治理结构的完善——独立董事的产生及现状分析

现代公司制度的核心是要建立起完善的公司治理结构,董事会在公司治理结构中起着核心作用。但随着股份公司的股权进一步公众化,越来越多的研究报告揭示了董事会职能减弱的客观事实;同时,董事会日渐形成的内部控制与现代企业的发展形成矛盾。由此,西方在公司治理结构上引入了独立董事制,独立董事的功能已在现代企业法人治理结构中确立。     

Government Deficit, Public Investment, and Public Capital in the Transition to an Aging Japan

This paper examines the effects of government deficits, public investment, and public capital on welfare in the transition to an aging Japan by applying a simulated general equilibrium growth model. One of the main results of this paper is that targeting only high economic growth would mislead us as to economic policies, and that a policy to reduce future government deficits is most preferable for almost all generations, even though a cut in future deficits must be followed by a decrease in public investment, thus a decrease in public capital in the future. J. Japan. Int. Econ., December 2002, 16(4), pp. 462–491. Faculty of Economics, Shiga University, Japan; and Management School, Imperial College, United Kingdom. © 2002 Elsevier Science (USA).Journal of Economic Literature Classification Numbers: H55, H54, H62, C68, J10.     

Policy Issues Raised by For-Profit Spinoffs from Professional Associations: An Evaluation of a Recent AICPA Initiative

This paper provides an evaluation of the spinoff of a for-profit company from the American Institute of Certified Public Accountants (AICPA), a nonprofit professional association. The evaluation is based on a review of the literature on public policy issues surrounding organizational conversions from nonprofit to for-profit legal status. Many criticisms of this for-profit spinoff were voiced by professional leaders and accounting regulators, and we demonstrate that these criticisms are grounded in widely recognized policy principles relating to nonprofit conversions. The public policy issues raised by this study have implications for the governance of professional associations in all disciplines.     

工程量清单招标方法的探讨

工程量清单招标是国际上普遍使用的通行做法。它适应市场并合理配置资源,有利于施工企业合理报价,实现优胜劣汰,有利于标底的管理和控制,合理分散风险等,是我国工程造价体制改革的必然走向。     

Indonesian Local Government Spending,Taxing and Saving: An Explanation of Pre‐ and Post‐decentralization Fiscal Outcomes*

As a result of Indonesia's decentralization program, local governments have gained significantly more responsibility for service delivery, considerably larger fiscal resources, and much greater authority over the use of those resources than before. The present paper develops a simple budget model to describe and explain the substantial differences in pre‐ and post‐decentralization local government fiscal behavior related to spending, taxing and saving. During the post‐decentralization period special attention is paid to the fiscal behavior of natural resource rich regions. Among other things, the evidence suggests that: post‐decentralization local government spending is partly responsive to increasing needs and partly the subject of elite capture; local government taxation has become more aggressive under decentralization and appears to be mostly driven by local bureaucratic expectations related to routine overhead budgets; and the increased savings of local governments during the post‐decentralization period is determined to a large degree by delayed central government transfer payments.