国有企业委托——代理问题及策略

现代企业理论认为,股东(或其代理者—董事)与经营者之间存在着委托—代理关系,在一定的条件下,经营者可能做违背所有者利益的事情,这就是所谓的“委托—代理问题”。我国国有企业的特殊现状决定了其委托代理关系更为复杂,问题更为严重。因此,笔者试图利用委托代理理论寻求我国国有企业改革的方案。一、我国国有企业的委托代理问题的主要表现1、企业所有者的“团体”化是造成国有企业低效率的根源。国有企业的所有者是全体人民,所有者是一个“团体”,而“团体”是无法直接监督和激励其代理人的,通常是选一个代表(国有企业的主管部门)来行使委…     

经营者两权结合的经济效应与激励效能分析

所有权与经营权相分离是现代公司制企业制度的显著特征,但随之产生的“委托—代理”关系并不符合提高所有权安排效率的原则。“委托—代理”关系问题的产生既然要“归咎”于两权分离,那么,完善现代公司制企业制度,我们不妨再将两权结合     

国有企业委托一代理问题及策略

现代企业理论认为，股东(或其代理者一董事)与经营者之间存在着委托-代理关系，在一定的条件下，经营者可能做违背所有者利益的事情，这就是所谓的“委托-代理问题”。我国国有企业的特殊现状决定了其委托代理关系更为复杂，问题更为严重。因此，笔者试图利用委托代理理论寻求我国国有企业改革的方案。     

审计信息的产权问题研究

审计的历史和会计的历史,同样源远流长。从历史发展和“适者生存”的角度进行理解,至少当委托代理关系出现时,会计和审计就形成了共存(co-exist)的局面。而且实践证明,审计的确是在委托代理关系存在情况下“增进企业价值的一种监督行为”。会计信息是“确保激励和监督相容、剩余索取权和剩余控制权相互匹配的一种机制”,那么审计信息毫无疑问就是“检验会计信息功效是否得以恰当履行的一种机制”。委托代理关系存在的情况下,由于委托方和代理方具有不同的利益趋向和目标函数,那么并不能够排除代理方以牺牲委托方的利益为代价追逐个人私利的…     

内部审计动因的委托代理分析——兼论内部审计导向模式的演进

本文认为委托代理关系的存在是审计产生的前提和必要条件,内部审计的产生是基于所有权监督的需要,但在其发展中逐渐完成了从“所有权导向型”向“经营权导向型”再向“治理导向型”导向模式的转变,这可借助委托代理理论加以解释。     

试论内部审计的独立性

由于生产力的进步，社会经济活动不断发展，财产所有权、经营权、管理权和实际控制权逐步实现了分离。在此发展过程中，内部审计随着组织内部管理中的委托代理关系形成的“委托代理责任”的产生而产生，伴随着“委托代理责任”的发展，内部审计的涵义、实践、制度、职能、目标也不断发展与完善。     

企业委托代理制的问题集途径

从历史发展的角度看，分工范围和市场规模逐步扩大，其结果是“两权”分离（即所有权和控制权的分离）成为发展的必然结果，委托人不得不向代理人授权，并使之成为一种管理制度，这就是企业的委托代理制。“两权”分离下的委托代理理论是内部治理的基础理论。委托代理实际上是经济发展到一定水平时的一种分工形式，是对经济权力的重新配置。能否处理好这一关系直接关系到企业的生死存亡，而且委托代理制还有其自身难以克服的困难，     

试论经理人员的激励和约束机制

企业委托代理关系是两权分离的结果。当前国有企业效率低下,原因之一就是存在低效的委托代理关系。本文试图从激励和约束这个方面来探讨如何提高企业所有者和经理人员之间的代理效率,使经理人员能从关注自身利益的角度出发来关心企业的经营绩效,摒弃其所有的“败德行为”。     

政府在国有企业改革中的作用

现代企业理论的其中一个分支委托代理理论认为．政府是国有企业资产的委托人，将企业资产管理的权利委托给国有企业的经营者；经营者是国有企业资产的代理人，代理所有者承担资产增值的责任。所有者和经营者在信用关系的基础上签订委托代理和约，明确双方的权利、义务和责任。由于信息不对称和代理成本导致了“代理问题”的出现，信息不对称和代理人的规避型风险态度，导致产生“道德风险”和“逆向选择”。为了使双方利益关系得到协调，委托人希望设计一种机制授权给代理人从事某种活动，要求代理人为委托人的利益服务，从而达到双方效用的最大化。     

财务报告相对真实的经济学分析

从经济学角度来看,提供相对真实的财务报告有其可能性和主观能动性,而要使财务报告具有绝对真实性却只能是一种崇高的理想。根据契约理论,企业是一组契约的集合体,其具体表现为企业委托代理关系。企业委托代理关系由三个层次组成,形成一个多层面的委托代理关系网络,即:①所有者与经营者之间的委托代理关系是最基本的委托代理关系,其他委托代理关系皆在此基础上产生;②经营者与经营者之间以及经营者与企业雇员之间的委托代理关系;③所有者与债权人之间的间接委托代理关系。契约的一方当事人为经济资源的所有者,即委托人;契约的另一方当事人为…     

BOOK REVIEWS

Book review in this Article
Quinn, J. B. Intelligent Entreprise.
Clark, P. and Staunton, N. Innovation In Technology and Organization.
Milgrom, P. and Roberts, J. Economics, Organization and Management.
Brewster, C., Hegewisch, A., Holden, L. and Lockhart, T. (Eds.). The European Human Resource Management Guide.
Morgan, G. Imaginization: the Art of Creative Management.
Durlabhji, S. and Marks, N. E. (Eds.). Japanese Business: Cultural Perspectives.
Hassard, J. Sociology and Organization Theory: Positivism, Paradigms and Postmodernity.
Loveridge, R. and Starkey, K. (Eds.). Continuity and Crisis In the Nhs.
Kessler, S. and Bayliss, F. Contemporary British Industrial Relations.
Johnson, H. Relevance Regained, From Top-Down Control to Bottom-Up Empowerment.
Hansen, P and Conrad, A. (Ed.). A Handbook of Psychological Assessment In Business.     

BOOKS IN REVIEW

Book reviews in this article: The Affluent Worker in the Class Structure by John H. Goldthorepe, David Lockwood, Frank Bechhoffer and Jennifer Platt. Workers' Participation in Management: Expectations and Experience by J. Y. Tabb and A. Goldfarb. British Trade Unions and the Problem of Change by Will Paynter, Co-ownership, Co-operation and Control: an Industrial Objective by P. Derrick and J. F. Phipps. Workshop Wage Determination by Shirley W. Lerner, John R. Cable, and S. Gupta. British Management and Thought—A Critical Analysis by John Child Shop Stewards in British Industry by J. F. B. Goodman and T. G. Whittingham. Challenge and Response: W. E. A. East Midland District, 1919–1969 A. John Allaway.     

Book Reviews

Steven Seidman, Contested Knowledge. Social Theory in the Postmodern Era
K. Grint and S. Woolgar, The Machine at Work: Technology, Work and Organisation
Steven Albert and Keith Bradley, Managing Knowledge. Experts, Agencies and Organizations
David J. Hickson, and Derek S. Pugh, Management Worldwide: The Impact of Societal Culture on Organizations around the Globe
Ram Mudambi, and Martin Ricketts (Eds), The Organisation of the Firm: International Business Perspectives.
Sue Dopson, Managing Ambiguity and Change: the Case of the NHS
Steven Seidman, Contested Knowledge. Social Theory in the Postmodern Era
K. Grint, and S. Woolgar, The Machine at Work: Technology, Work and Organisation
Steven Albert, and Keith Bradley, Managing Knowledge. Experts, Agencies and Organizations
David J. Hickson, and Derek S. Pugh, Management Worldwide: The Impact of Societal Culture on Organizations around the Globe
Ram Mudambi, and Martin Ricketts (Eds), The Organisation of the Firm: International Business Perspectives
Sue Dopson, Managing Ambiguity and Change: the Case of the NHS     

完善我国研发支出的财税政策

随着经济发展,研发创新活动已经成为各国竞争的重要手段之一。科技创新可以优化一个国家的资源配置,提高国家的综合竞争力。各国政府为了研发创新活动的开展,都在积极探索并制定研发创新的财税政策。本文分析了我国目前研发支出财税政策存在的不足之处,如财税政策的受益范围窄且力度小、财税支持方式不合理及法律法规不健全等问题。接着介绍国外激励研发创新的财税政策,总结出对我国财税政策的启示。最后从扩大财税政策激励范围、丰富财税政策激励方式以及完善我国财税的法律法规等方面提出优化我国研发支出财税政策的建议。     

用科学发展观指导新形势下职工思想政治工作——人际沟通在企业职工思想政治工作中的作用

思想政治工作是一切工作的生命线，是加强社会主义物质文明和精神文明建设的基础性工作。思想政治工作实际土就是思想沟通工作。在当今社会形态急剧变化和社会主义市场经济快速发展条件下，人们的思想观念、道德准则等随之呈现多样化趋势，使得人们在得失、利弊、优劣、荣辱、是非等问题尺度的把握上产生迷惘和困惑，因此，我们必须加强思想上、工作上、生活上的沟通。     

Book Reviews

Ballots and Trade Union Democracy: Roger Undy and Roderick Morton, Innovation and Management Control: Labour Relations at BL Cars: Paul Willman and Graham Winch, Dismissed: A Study of Unfair Dismissal and the Industrial Tribunal System: L. Dickens, M. Jones, B. Weekes and M. Hart. The Law of Unfair Dismissal (2nd Edition): Steven D. Anderman, Unions and Economic Crisis: Britain, West Germany and Sweden: P. Gourevitch, A. Martin, G. Ross, S. Bornstein, A. Markovits and C. Allen. Allen and Unwin Skilled Workers in the Class Structure: Roger Penn, Capitalism, Class Conflict and the New Middle Class: Robert Carter, Routledge and Kegan Paul, Managing Workforce Reduction: M. Cross (ed), Groom Helm, Redundancy in the 1980s: A. Gordon, Gower, Industrial Relations and the Law in the 1980s: Issues and Future Trends: Patricia Fosh and Craig R. Littler (eds), Fighting Closures: De-industrialization and the Trade Unions 1979–83: Hugo Levie, Denis Gregory and Nick Lorentzen (Eds.) The Awkward Warrior, Frank Cousins: His Life and Times: Geoffrey Goodman,     

Book Review Essay

Book reviewed in this article: Policy, politics and urban restructuring: Boddy, M., Lovering, J. and Basset, K. Policy, politics and urban restructuring: Buck, N., Gordon, I. and Young, K. with Ermisch, J. and Mills, L. Policy, politics and urban restructuring: Lever, W. and Moore, C. Policy, politics and urban restructuring: Robinson, F., Wren, C. and Goddard, J. Policy, politics and urban restructuring: Spencer, K., Taylor, A., Smith, B., Mawson, J., Flynn, N. and Batley, R. Policy, politics and urban restructuring: Hausner, V. and members of the ESRC Inner Cities Research Programme     

Information flows and adaptation in Tanzanian cottage industries

The aim of this research is to identify channels of information flows and their impact on business adaptation and survival. The analysis is set within a theoretical framework of information market failure and information flows. The paper draws on empirical data from a survey comprising approximately 400 small-scale entrepreneurs in dressmaking and woodworking industries at different levels of centrality in four regions in Tanzania. The data reveal that half of the businesses are growing and one-third have increased profitability by significant adaptations last year. Most changes occur in products and design. Customers and the media represent the most important sources of business information, followed by family members and business partners. Independent variables that significantly influence adaptability include customer relations, education, media exposure, social networks, and mobility. Associations are strongly modified by the entrepreneurs’ age and gender and by businesses’ size and location. The paper concludes that cottage industries in Tanzania have a remarkable ability to survive. Garment and woodwork markets are still predominantly local and competition from external businesses is limited. Access to business information and new ideas should be improved, however, to counteract growing competition from the modern sector.     

Book Reviews

The Contentious Alliance: Trade Unions and the Labour Party Lewis Minkin Trade Unions in British Politics–the first 200 years Ben Pimlott and Chris Cook (eds.) The Permanent Revolution? Conservative Law and the Trade Unions John McIlroy Taming the Trade Unions: a Guide to the Thatcher Government's Employment Reforms, 1980–1990 , Charles G. Hanson Industrial Sociology and Economic Crisis John Eldridge, Peter Cressey and John MacInnes Making their Way, Education, Training and the Labour Market in Canada and Britain D. Ashton and G. Lowe (eds.) Training and its Alternatives D. Gleeson (ed.) Working Together: Labour-management cooperation in training and in technological and other changes Alan Gladstone and Muneto Ozaki, (eds.) Training for Older People: A Handbook Peter C. Plett and Brenda T. Lester Vulnerable Workers: psychosocial and legal issues , Marilyn J. Davidson and Jill Earnshaw (eds.) Business and Politics: A Comparative Introduction , (2nd. edn.) Graham K. Wilson Industrial Relations at Work: The Australian Workplace Industrial Relations Survey Callus R., Morehead A., Cully M and Buchanan J. Comparative Industrial Relations: Contemporary Research and Theory Roy J. Adams (ed.) A Handbook of Dispute Resolution–ADR in Action Karl J. Mackie Negotiation from Theory to Practice Jacques Rojot The Mediator Revisited: Profile of a Profession 1960s and 1985 Ruth F. Necheles-Jansyn Comparative Labour Law and Industrial Relations in Industrialised Market Economies Roger Blanpain (General Editor)     

BOOKS IN REVIEW

Productivity Agreements and Wage Systems D. T. B. North and G. L. Buckingham The New Bargainers: A Symposium on Productivity Bargaining edited by B. Towers and T. G. Whittingham Collective Bargaining edited by Allan Flanders Economics of Wages and Labour by L. C. Hunter and D. J. Robertson Personnel Management: A Management Science Approach edited by Greenlaw and Smith Manpower Problems and Policies: Full Employment and Opportunity for All edited by John A. Delehanty Redundancy Payments (2nd Edition) by H. Samuelsand M. Stewart-Pearson The Trade Unions-What are They? by Tony Van den Bergh