公司治理模式下的会计政策选择:比较、借鉴与启示

本文在介绍公司治理和会计政策选择基本概念及其相互关系的基础上,分析了不同治理模式下会计政策选择的特点。在对不同模式及其会计政策选择进行比较、借鉴的基础上,对我国公司治理及会计政策选择建设提出了新的思路。     

企业战略聚集论略

介绍了战略生态的一种重要的形态———战略聚集的概念、产生、主要特点和类型 ,战略聚集产生的作用和意义 ,以及企业面对战略聚集的应对策略。     

New Institutional Economics in the Post-Socialist Transformation Debate

The paper suggests that there is a tension between the basic tenant of New Institutional Economics (NIE) and the manner in which it has been applied in the debate on post-socialist transformation. This tension is explored in the context of four main perspectives on NIE: (i) property rights, (ii) transaction costs economics, (iii) new economic history, and (iv) evolutionary economics. There are two main arguments. The first is that the transformation phase should be seen as 'open-ended' rather than a 'closed process' where the 'pure market' is the inevitable end result. The second is that, although the NIE literature touches on most of the issues which are relevant to post-socialist transformation, the insights that it offers are still too general for policy guidance.     

THE ECONOMICS OF THE GREENHOUSE EFFECT

Abstract. The recognition that economic activity is contributing to climatic change, with attendant costs that may be of large magnitudes, has set in motion a substantial research effort. This paper seeks to review the contribution of economics to analysis of the greenhouse effect and to the policies and instruments suggested as means of mitgiating its damage.
A brief overview of the causes and consequences of global warming is given, and a number of energy-economy forecasting models are examined. As the costs of global warming depend upon the extent to which preventative and adaptive measures are undertaken, the techniques available to evaluate these costs are surveyed.
We examine extant targets for greenhouse gas emissions reduction, and explore the frameworks within which optimal policy targets can be designed. The paper also considers the narrower question of (minimized) abatement costs, and surveys the types of models used to estimate them.
The merits of alternative policy instruments are examined, paying particular attention to the role that risk and uncertainty, and the costs of monitoring and implementation of policy under conditions of imperfect information, may play in the choice of instruments. Problems of international co-operation in the development of abatement policy are examined, and we consider the compensations (across both nations and generations) that are likely to be necessary conditions for effective action.     

Incorporating sustainability indicators into a computable general equilibrium model of the scottish economy

In recent years, the notion of sustainable development has begun to figure prominently in the regional, as well as the national, policy concerns of many industrialized countries. Indicators have typically been used to monitor changes in economic, environmental and social variables to show whether economic development is on a sustainable path. In this paper we endogenize individual and composite environmental indicators within an appropriately specified computable general equilibrium modelling framework for Scotland. In principle, at least, this represents a very powerful modelling tool that can inform the policy making process by identifying the impact of any exogenous policy change on the key endogenous environmental and economic indicators. It can also identify the effects of any binding environmental targets on economic activity.     

The problem of private under-investment in innovation: A policy mind map

This paper reviews the major finance-related causes of private under-investment in innovation and the consequent alternative choices for public policy. The focus is on (i) incentive-based arguments that address the problem of limited appropriability of new knowledge, and (ii) the lacking access to external sources of finance caused by imperfections in the capital market. Drawing a policy mind map, which aims to enhance the mutual awareness and coordination of policy makers at the crossroads of technology and corporate finance, the paper is organised along the following chain of thought: (i) causes and rationales, (ii) aims and targets, (iii) critical constraints, and (iv) the main finance-related instruments of innovation policy.     

论政治经济学与西方经济学教学内容的妥善处理

政治经济学教学地位和教学效果的下降,部分原因是与西方经济学教学内容的冲突。两种不同的哲学历史观是两门课程教学内容冲突的深层次根源。教师要引导学生正确认识冲突的原因,帮助他们理顺两门课程的内在联系,此外,还应通过比较教学法来取得让两门课程相得益彰的教学效果。     

技术,技术进步,技术经济学和数量经济学之诠释

本文给出了技术的经济学定义,技术进步概念,技术经济学和数量经济学的学科定义。     

Sustainable corporate entrepreneurship

Corporate entrepreneurship has, for a number of decades, been viewed as one approach for generating growth through new product, process, market, or strategy innovation. More recently, and largely in response to rising costs and stakeholder concerns, managers have begun to pay increasing attention to issues of sustainability and corporate social responsibility. This paper demonstrates how sustainability can be embedded into a corporate entrepreneurship framework. In addition, managers who embrace sustainability principles are providing a stimulus for corporate entrepreneurship that may result in the discovery or creation, assessment, and exploitation of entrepreneurial opportunities, an enhanced reputation, and, ultimately, a competitive advantage.     

How do technological innovations affect corporate investment and hiring?

In this paper, we study the relation between technological advancement, and corporate investment and hiring. We build a corporate investment model with dynamic technology conditions, and we find the optimal investment and labor inputs increase in response to technological innovation shocks. Consistent with the model predictions, we empirically show that corporate investment and hiring increase following technological advancements, using various measures of technological innovation. Further, we find the effect is stronger for firms in more innovative industry, firms with higher capital intensity and firms with higher market-to-book ratio. Our findings provide evidence for the endogenous growth theory, i.e., firms with successful innovations tend to expand in capital investment and employment, suggesting technological innovations are, to some extent, Hicks-neutral.