基于政府职能转变的绩效审计研究

政府部门绩效审计的根本推动力量来源于政府职能的转变。立足科学发展，将实施绩效审计纳入政府职能转变之中。多方位和谐推进，解决实施绩效审计时出现的问题。     

Productivity Growth, Efficiency and Outsourcing in Manufacturing and Service Industries

This paper is a survey of recent contributions to, and developments of, the relationship between outsourcing, efficiency and productivity growth in manufacturing and services. The objective is to provide a thorough and up–to–date survey that provides a significant discussion on data, as well as on the core methods of measuring efficiency and productivity. First, the readers are introduced to the measurement of partial and total factor productivity growth. Different parametric and non–parametric approaches to the productivity measurement in the context of static, dynamic and firm–specific modelling are discussed. Second, we survey the econometric approach to efficiency analysis. The issues of modelling, distributional assumptions and estimation methods are discussed assuming that cross–sectional or panel data are available. Third, the relationship between outsourcing and productivity growth in manufacturing and services is discussed. The correspondence between a number of hypotheses and empirical findings are examined. Examples of varieties of relevant empirical applications, their findings and implications are presented. Fourth, measurement of inputs and outputs in manufacturing and services are discussed. Finally, to promote useful research, a number of factors important to the analysis of outsourcing, efficiency and productivity growth in the service sector are summarised.     

Economic progress and skill obsolescence with network effects

Summary. We construct an OLG model with network effects to examine skill obsolescence when individuals can choose technological vintages. In the absence of transfer payments, some regions of the parameter space have unique stationary equilibria, others have unique cyclical equilibria, and others have multiple stationary equilibria. All equilibria are Pareto efficient. However, rat race equilibria can exist in which all agents currently alive prefer a slower rate of progress than occurs in equilibrium. When contemporaneous transfers are allowed, equilibria are unique everywhere, but a cycle still exists, and a rat race can still arise in equilibrium. Allowing intertemporal transfers (debt) ensures that all equilibria are stationary. In the relevant parameter range, the introduction of debt can eliminate cycles and increase the long-run growth rate. No rat race equilibria exist when debt is allowed.Received: 3 January 2002, Revised: 3 June 2004, JEL Classification Numbers: 041, J24, O33. Correspondence to: Ian P. KingEarly versions of this paper were presented at the West Coast Macro Workshop, the Mid-West Macro Meetings, the Canadian Macroeconomics Study Group Meetings, and the Society for Economic Dynamics Meetings. We would like to thank V. V. Chari, Merwan Engineer, Don Ferguson, John Hillas, John Knowles, Dan Peled, Dan Usher, Linda Welling and Julian Wright for helpful comments. We are especially grateful to an anonymous referee for some very useful and substantive comments.     

不确定环境下的企业战略设计模式

本文通过对传统企业战略设计模式的再思考 ,并从企业战略设计的实际情况出发提出 :当企业面对不确定环境时 ,战略思维方式应该从线性向非线性转变 ,从而提高企业战略在不确定环境下的“预见”力和应变能力。本文建立了一个基于战略转换的战略形成、实施同步并行的企业战略设计模式 ,来达到在复杂、不确定的环境中获取持续竞争优势的目的。     

亚洲主要国家的农产品比较优势变化模式

本文运用贸易专业化指数分析了亚洲8个主要国家的农产品比较优势.分析结果表明:由于要素禀赋的差异和经济发展阶段不同而产生了要素相对价格差异,这些国家的农产品比较优势显示了不同的比较优势变化趋势;这些国家贸易特化系数估计值的差异意味着他们的农产品贸易存在互补机会;三个东亚国家和两个东盟国家的比较优势变化模式属于典型的变化模式,但是马来西亚和印度的比较优势则显示了异常的变化路径.     

制度、技术与中国农业发展问题新探——基于诺斯制度变迁与舒尔茨农业发展理论的思索

诺斯的制度变迁理论启示我们,制度变迁是促进农业发展的根本原因;舒尔茨的农业发展理论则使我们了解技术进步对农业发展的重要性.20世纪90年代后,我国农业发展水平一直没有明显的提高,其根源就在于制度与技术发展的双双滞后.以往鉴来,当前我国的新农村建设应走技术与制度并重之路.     

影响人民币实际汇率长期趋势的因素研究

本文对人民币实际汇率的长期变动趋势进行了实证研究。通过协整模型构建了实际汇率与劳动生产率、政府消费和贸易条件之间长期的均衡关系，并通过误差修正模型考察了实际汇率短期内的动态调整过程。结果表明，无论在短期还是长期，生产率的变动对人民币实际汇率的变动都起着最重要的作用，但是对实际汇率的变动方向与巴一萨效应预测的相反。这可能是因为中国的经济发展阶段不适用其假设，劳动力的无限供给、政府消费和贸易条件等其他因素亦影响着人民币实际汇率的变动趋势，说明即使是在长期内，巴一萨效应的假设也不能成立。政府能够通过财政支出来影响实际汇率短期波动和长期变动趋势，从而影响我国产品在国际上的价格竞争优势。     

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。     

家族企业产权制度变迁路径

国内外家族企业发展的历史证明。产权的逐渐多元化和社会化是必然趋势。单一的产权结构不仅限制了家族企业筹集资金的能力。而且限制了家族企业的人才结构，无法满足企业扩展的要求。因此，对于处在扩张阶段的我国家族企业而言，必须突破产权关。实现家族企业的产权变迁。     

论我国社会责任审计

随着社会责任会计的兴起并日益受到重视,社会责任审计也应运而生。如何在我国建立切实可行的社会责任审计成为学者讨论的话题。本文首先从企业“社会责任”的提出,并针对SA8000的实施,提出我国企业实行社会责任审计的紧迫性;然后对社会责任审计产生的经济基础和价值基础进行分析研究,探讨了社会责任审计的研究范围;最后提出了在我国实施社会责任审计的构想。