对我国政府效益审计的思考

开展效益审计是落实科学发展观的本质要求,是建设节约型社会的必然选择,也是内部审计的基本职责和优势所在。通过效益审计的国际比较分析,以便在我国更好地开展政府绩效审计,完成国家审计署要在今后五年全面推进效益审计,到2010年建立起适合我国国情的效益审计方法体系的目标。     

优化财政性三级教育支出结构

本文认为,财政性三级教育支出结构不合理,极大地影响了我国教育事业的发展。我国财政性三级教育支出结构存在的主要问题,是高等教育投资比例明显偏高,而初、中等教育投资比例较低,与我国经济发展水平不相适应。优化财政性三级教育支出结构,应加大国家对初、中等教育的投入力度,促进高等教育投资多元化。高等教育投资多元化应从两方面着手:一是鼓励个人和企业向现有高校进行投资;二是大力发展民办高等教育。     

Ad Hoc网络中MAC协议的研究与展望

随着全球经济环境和网络技术的迅速发展,营销学理论逐渐从交易范式转向关系范式。本文以全球公认的营销宗师菲利普·科特勒教授的经典著作《营销管理》为研究对象,通过对其第10版(1999)与第5版(1984)的比较,以及第11版(2002)与第10版的比较,剖析并探求新经济下西方营销学体系的新变化。     

Does Religion Matter? A Comparison Study of the Ethical Beliefs of Marketing Students of Religious and Secular Universities in Japan

This study was designed to examine the determinants of and differences between the ethical beliefs of two groups of Japanese students in religious and secular universities. Multiple regression analysis revealed that students of the Japanese religious university perceived that young, male, relativistic, and opportunistic students tended to behave less ethically than did older, female, and idealistic students. Students of the Japanese secular university perceived that male, achievement-oriented, and opportunistic students tended to behave less ethically than did female and experience-oriented students. Opportunism was found to be one of the most important determinants in explaining misconduct. Multivariate analysis of variance (MANOVA) and multiple discriminant analysis (MDA) revealed that students of the Japanese secular university tended to score higher on achievement and humanism, and lower on theism and positivism than did students of the Japanese religious university. In addition, students of the Japanese secular university were somewhat more sensitive to academic dishonesty practices than were students of the Japanese religious university.     

Online Price Search: Impact of Price Comparison Sites on Offline Price Evaluations

Consumers increasingly rely on Internet price comparison sites (PCS) to gain knowledge about the market. The prices generated by a PCS search can act as contextual reference prices and influence the attractiveness of prices encountered later as consumers shop offline at local stores. This paper demonstrates that both PCS retailer ratings and the shape of the PCS price distribution influence the impact of PCS search results on later price evaluations. A favorable PCS retailer rating increases the perceived validity of the price associated with that retailer, enhancing the impact of that PCS price on offline price evaluations (Study 1). The shape of the PCS price distribution can also influence later price evaluations, however this effect depends on the information provided by the PCS retailer ratings. When PCS retailer ratings are similar, implying similar validity for the associated prices, low PCS prices and those appearing more frequently in the PCS price distribution have more impact (Studies 2 and 3). When PCS retailer ratings are variable (some high and some low), the PCS price distribution effect occurs only when the PCS retailer ratings provide congruent information about price validity — that is, the most frequent price is offered by retailers with more favorable ratings. Study 3 shows that price validity inferences do mediate this result. Finally, we depart from the offline shopping context to show that when consumers choose a retailer directly from the PCS search results, the effect of PCS retailer ratings is stronger for high-priced retailers and for consumers who rely less on the retailer price as a heuristic to infer retailer service level. Based on our findings we offer insights for online and offline retailers when considering strategic responses, such as price matching guarantees.     

中美反倾销程序比较研究

中国是世界反倾销的最大受害国，而美国是对华反倾销的主要国家。美国反倾销法与实践备受国际社会的重视，其对华反倾销做法往往为其他国家所效仿。中关两国反倾销程序的比较研究，能详细了解美国的反倾销过程，增加应诉成功的可能性以及有选择性地改进我国的反倾销。     

QFⅡ与中美证券投资基金发展比较研究

加入WTO后,包括证券投资基金在内的我国金融服务业将逐步实施对外开放。2002年12月QFⅡ(合格的境外机构投资制度)制度正式实施,标志着外资将正式介入我国证券市场。我国的证券投资基金虽然经过连年的快速发展,但与美国等发达国家相比,规模仍然偏小,操作水平与投资理念也有较大差距。因此,作为新兴市场,我国的证券投资基金业在面临挑战的同时,也会有巨大的发展空间。     

碳交易与碳税机制比较研究

碳税和碳交易作为主要的碳减排政策工具被大多数重视碳减排的国家所采用。基于对比碳税与碳交易在理论基础、效果成本、减排效果、监督机制以及未来适应性等方面的差异,结合两种政策的执行现状和中国国情,中国应建立碳排放交易与适度碳税相结合的复合政策,降低碳排量,以应对日益凸显的环境问题。     

中德反不正当竞争法之比较

德国是现代反不正当竞争法的发源地。 1 896年德国制定了世界上第一部专门的《反不正当竞争法》 ,后经若干次修订 ,至今仍对促进德国经济的发展起着举足轻重的作用 ;1 993年中国颁布第一部专门的竞争法律《反不正当竞争法》 ,至今已运行近 1 0年。比较两国在不正当竞争行为的概念和类型、适用除外制度、法律责任等方面的特点 ,给我们有益的启示 ,我国在完善《反不正当竞争法》的同时 ,应协调好与《反垄断法》的关系     

Process management practices: organizational (dis-)similarities

Organizational processes have been manifested as resources which are difficult to imitate. Not least because goods and services are offered worldwide on comparable levels, processes are nowadays sources of competitive advantage. Manufacturers recognized process management's benefits early on. Meanwhile service providers adopt related practices with slight adaptations as well and even potentials for small and flexible firms have been revealed. From a present-day perspective, the question arises whether manufacturers and large firms are still more process oriented than their entrepreneurial counterparts. The results of a survey-based comparison show that this situation continues to hold with fewer differences between manufacturers and service providers. However, it became clear that the process culture – one of six investigated factors – is independent from a firm's industry affiliation and size. The evidence demonstrates that service providers progress on their journey to process management, which is taking an increasingly decisive role in the management of service operations.