论服务性企业的内部信息流管理——从服务质量管理角度

不同类型的服务性企业，其产品的种类、顾客化程度、顾客参与性程度和劳动密集程度等特征各有不同，但由于服务产品的某些共同特性，形成了企业内部信息流管理的共同规律。也决定了服务性企业内部信息流管理的必然性和特殊性。企业的信息流管理是企业加强顾客和企业之间以及企业各部门之间沟通的重要基石。掌握信息流管理原理，应对顾客意见，保持信息的容易获得性、流转顺畅性、对改变的自适应性和信息反馈机制，对不断提高服务质量、提高顾客满意度至关重要。     

Bureaucratic integration and regional specialization in China

Fiscal decentralization introduced as part of China's economic reform since 1979 has unleashed strong incentives for China's local governments to pursue economic development, but the same incentives have also led to local protectionist policies inhibiting the process of regional specialization. This paper focuses on the constraints or freedom with which local governments can implement their protectionist policies. Using a panel data of 29 China's regions over the time period of 1985–1997, we find that China's political system of bureaucratic integration (specifically, concurrent appointment of local government officials in the central government) imposes constraints on the local governments from practicing protectionism. We also find that the effectiveness of local protectionist policies is limited by market competition, specifically, competition from foreign-invested firms operating in China and foreign imports. Our results on the role of local protectionism remain robust to controls for the regional variations in the size of the economy and the stage of economic development.     

会计基本准则中会计信息质量要求逻辑的思考

财政部于2006年2月15日正式发布了企业会计准则体系，并规定自2007年1月1日起在上市公司范围内施行。本次会计准则体系制定的主要思路之一是参照国际财务报告准则，并充分考虑中国现阶段的国情，以使按企业会计准则体系编制的财务报表能够更加真实、公允地反映企业的价值。基于这一出发点，企业会计准则体系在规范会计信息质量要求上实现了诸多突破。本文拟从基本会计准则的理论指导层面。分析这些突破的东龙去脉。并提出了封基本准则会计信息质量要求的不足和改进意见。     

我国企业变革方向的探讨

随着知识经济新时代的到来和我国加入国际贸易组织(WTO),我国企业面临着前所未有的挑战。本文针对这一新的形势,从企业的全球化、网络化、专业化、素质化四个方面探讨了企业变革的方向。     

试析大学生的综合素质培养

本文介绍了提高大学生综合素质的重要性和迫切性 ,通过分析当今教育存在的某些问题 ,提出就提高学生综合素质所应采取的改革的几点建议。     

《服务贸易总协定》及其对中国贸易的影响

我国已成为WTO成员国，因此必须遵守WTO所有规则，特别是要遵守《服务贸易总协定》，为我国服务业发展服务，解读和掌握这一协定的基本知识、规则，就显得极其重要和必要。     

Estimating Willingness to Pay for Improved Water Quality in the Presence of Item Nonresponse Bias

This article deals with the problem of item nonresponse in contingent valuation surveys using a payment-card method, by applying a grouped-data sample-selection estimation technique that is capable of imputing the missing values conditional upon a respondent's decision to answer a willingness-to-pay question. The advantage of the technique lies in its ability to utilize all of the information in the sample, permitting a more efficient estimation in the presence of item nonresponse bias. The major determinants of willingness to pay appear to be household income, number of children, education, perception of existing water quality, and identification with environmental issues.     

谈旅游服务理念在旅游企业中的确立

当今旅游企业面临国内、国外双重竞争压力,从现实来看确立旅游服务理念已经成为旅游企业的一致选择,其实确立旅游服务理念是很多客观因素促成的必然结果,这些因素既有宏观的又有微观的,首先确立旅游服务理念的客观必然性和它增强企业核心竞争力的重要作用,然后确定服务理念的内容,使旅游企业健康地发展。     

对提高夜大学教学质量的思考

普通高校夜大学应结合夜大学学生特点,从专业设置、培养目标、培养规格、课程设置、教学环节等方面进行改革,并通过选聘有实践能力的专业课教师、选订适合夜大学生的优秀教材、改进传统考试方法等措施,切实保证其实施.     

Catching up: The role of demand, supply and regulated price effects on the real exchange rates of four accession countries

The main aim of this paper is to examine the exchange rate behaviour of a group of four transitional, EU accession countries, with a view to making policy recommendations regarding their full accession to the European Monetary Union. We employ a dynamic OLS panel estimator to investigate the relative importance of demand and supply influences on the exchange rates of these countries. Our analysis shows that both supply‐ and demand‐side effects are important for the accession countries, although their overall effect on inflation differentials and competitiveness seems to be small. An additional focus of the paper is the examination of the role that administrated, or regulated, prices and the productivity of the distribution sector play in the real exchange rate dynamics. Using a unique database we show that administrative prices have been a powerful force behind price and real exchange developments for our group of accession countries. The distribution sector is shown to have an independent effect on the internal price ratio over and above that generated by the Balassa–Samuelson effect.