基于风险考虑的保险公司效率评价模型构建

本文通过运用随机前沿分析方法构建了基于风险考虑的保险公司效率评价模型,实证测度了承担不同经营风险的保险公司经过风险调整后的真实效率水平。研究发现,风险因素的考虑使得中国保险公司的成本效率和利润效率水平出现了不同程度的上调,表明风险因素很大程度上分担了对于保险公司成本支出和利润变动的解释,但随着整体风险管理水平的提高,这种解释力正在降低,我国保险公司存在巨大的提升盈利能力和压缩成本的潜能。     

审慎监管有效性的实证研究——基于银行效率和风险的视角

基于2007～2013年我国商业银行面板数据,检验审慎监管指标与银行效率和风险的关系,从银行发展的视角对审慎监管有效性进行实证分析.研究发现;较高的资本充足率在降低银行信贷风险的同时,也导致其成本效率和利润效率下降;拨备覆盖率的增加有利于降低银行信贷风险,但却显著地提高了银行成本效率;存贷比监管不仅不能降低银行信贷风险和经营风险,还显著地增加了银行成本效率和利润效率,流动性比率对银行风险和银行效率的影响均不显著.这些结论表明,不同审慎监管工具对银行风险和效率的影响存在差别,部分审慎监管工具在降低银行风险的同时,也降低了银行效率,审慎监管的目标在效率和风险之间存在一定的取舍.     

蔬菜流通主体成本构成与收益分配实证研究

由于中间商在以批发市场为核心的蔬菜流通模式中放大了流通成本,番茄从生产端到零售终端,流通过程发生累计成本占零售价格的65.8%,流通成本费用占流通总成本的67%,扣除流通成本费用,流通中间商分享流通纯利润是生产者种植利润的1.9倍,其中批发商利润是生产者种植利润的38.4%,占流通纯利润的20%,超市供应商利润是生产者利润的64.9%,占流通纯利润的34%,超市(第三方配送)盈利是生产者利润的87.6%,占流通纯利润的45.9%。本文认为流通成本对生产者和消费者的挤兑,是体制成本、效率损失、组织化水平不高、信息不能"闭合"传递共同作用的结果,同时生产资料的高涨助推了矛盾的凸显。     

On fairness,efficiency and social structure

This paper presents an evaluation of economic efficiency and fairness, with a focus on the role of social relations in fairness evaluation. Defining fairness as the absence of envy, we introduce “switching costs” among individuals in the assessment of envy. When such costs depend on social relations, our analysis stresses the importance of social structure. When fairness is inconsistent with efficiency, we propose a measure of the cost of fairness. In a market economy, we show that fairness does not affect the validity of profit maximization. But it may require non-linear pricing. Implications of the analysis for policy are discussed.     

Large banks' efficiency in the single European market

This paper examines cost and profit efficiency of large banking firms by defining a common European frontier over the period immediately following the completion of the Single Market Programme in 1992. Despite a slight increase in cost efficiency, country-specific characteristics appear to play important roles in the explanation of cost efficiency scores and significant differences, including varying competitive conditions, seem to exist across European banking markets. In contrast, results derived from the estimation of an alternative profit function seem to suggest that the efficiency gap among countries decreased substantially over the years under study.     

中国城市水务产业民营化的绩效评价实证研究

本文从总量水平、生产效率、利润和普遍服务水平四个方面构建了中国城市水务产业民营化的绩效评价指标体系,运用1990-2009年的数据检验了民营化对有关指标的影响。检验结果表明,民营化对增加城市水务产业供水总量和利润均有显著影响,但民营化对提高生产效率和普遍服务水平均没有显著影响。从分析结果看,城市水务产业利润增加很可能是由于水价提高造成的,因此政府必须建立有效的价格管制体系。同时,政府在推进民营化的过程中,应出台激励政策引导民营资本进入管网建设领域,以提高普遍服务水平。     

环境管制、产品质量与企业收益——兼论污染罚金政策的使用效率

本文引入消费者效用函数、政府环境管制成本函数、企业生产成本函数,研究了环境管制对企业产品质量和利润的影响。研究表明:(1)在政府财政收入最大化的条件下,政府对企业征收污染罚金是不会让污染生产的企业退出市场的;(2)在政府财政收入最大化、消费者效用最大化和企业利润最大化的均衡条件下,政府征收污染罚金时,会降低产品环境质量;(3)政府加大罚金力度会提高生产清洁产品企业的净收益,而降低生产污染产品企业的净收益,并且清洁生产企业的利润比污染生产企业的利润高;(4)政府如果放弃财政收入最大化目标,对清洁生产的企业予以激励,对污染的企业在说服教育的基础上采用创新弃权书的管制方式,否则即对其征收罚金,这样会使两类企业都进行清洁生产。这些结论表明政府对污染生产企业征收罚金时,重在引导教育并建立激励型生态补偿制度,注重政策的使用效率。     

试述成本管理在企业管理中的地位和作用

在现代企业制度下,强化的成本管理对于提高经济效益,确保企业效益保值增值,加快国家经济建设速度都具有重要意义。传统成本管理主要作用是节约劳动耗费,增加生产,提高企业经济效益,增加盈利,降低产品价格。现代成本管理中作业成本管理将企业的资源从亏损的地方转到赢利的地方上来,以最大化提高企业资源的利用效率,增强企业的竞争力,战略成本管理有利于改善和加强企业经营管理,建立和完善现代成本管理体系;价值链成本管理能够实现整个价值链效益的优化,扩大了传统成本管理的控制范围,抓住了成本管理的关键即作业问题。     

成本计量模式与企业成本控制机制研究

成本计量模式存在着制造环节、价值链与商业模式三个视角的划分,它们反映了不同成本效益对称情形,三者间具有层次演进性。从成本与利润的关系看,企业内部就是成本计量,利润则是市场角度的成本补偿计量,企业机制就可以视为在有意义的领域做出独特或某种与众不同的贡献而进行的成本流程安排。企业健康成本结构应该是一个开放的以接纳先进价值观的信息综合体。企业要获得可持续竞争力就必须树立科学的成本控制观念。     

Efficiency,scale and scope economies in the Ukrainian banking sector in 1998

This paper evaluates the current development of the Ukrainian banking system. The research was concentrated on the evaluation of cost and profit efficiency and scale and scope economies for 79 from 168 Ukrainian commercial banks in 1998. There is evidence that small banks operate more efficiently in cost terms but are less efficient in profit terms and furthermore, there is a substantial difference in scale economies between small and large banks. Large banks show significant diseconomies of scale while small ones show significant scale economies. This result could suggest that current technology in the financial sector does not allow efficient growth and concentration of the financial sector in Ukraine.     

物资供应管理信息系统的设计与实现——以佳木斯煤矿机械有限公司供应处为例

为提高企业经济效益,开发一套能满足需要的数据库管理系统是十分必要的,物资供应管理系统是基于C/S模式基础之上采用VB语言开发的用于各种物资管理的系统,实践证明物资供应管理信息系统是企业降低成本实现少投入多产出,提高工作效率,提高经济效益的重要手段之一。     

The nexus between competition and efficiency: The European banking industries experience

In this paper, we investigate competition in banking systems in the EU27 as a whole for the period 2004–2010, but also for old members’ banking systems compared with new members’ banking systems and for banking systems from countries member of euro zone compares with banking systems from countries non-member of euro zone. In order to investigate this issue, we estimate a non-structural indicator of banking competition, using the H-statistic indicator that is estimated using bank-level data. Also, we apply two tests of convergence, β- and σ-convergence, for assessing competition evolution during the specified period. We want to fill the gap in the banking literature testing the validity of the Competition–Efficiency Hypothesis, analysing the impact of the banking competition measures on two alternative measures of efficiency, cost and profit efficiency, in the European banking systems in a Granger-causality manner. The results confirm us that in the EU the convergence process occur from the banking systems with higher competition level than the mean score of all countries. The evidence for all groups of countries, except non-euro zone group, where results are not statistically significant, confirm the Competition–Efficiency Hypothesis in terms of cost and profit efficiency.     

Impact of youth injuries on the uninsured farm family's economic viability

The objective of this study is to estimate the impact of youth injuries on the uninsured farm family's economic viability. Using farm prototypes, we compared farm profits with costs of farm youth injuries. We built profit models for two types of farms, dairy and soybean farms. Then we estimated the cost impact of farm youth injuries of different levels of severity on a farm family with no health insurance. A severe child injury that requires at least 10 days of hospitalisation would cost almost equal to the operating profit of the average dairy farm with no health insurance and would turn the operating profit of the average soybean farm into a severe loss of $99,499. Prevention of child agricultural injuries would significantly improve the financial situation for farm families that lack health insurance.     

股票发行定价:基于不完全信息动态博弈模型的市场效率及均衡条件分析

企业在信息不对称条件下发行股票时,对定价的选择与外部投资者的决策构成一个信息不完全的动态博弈。通过博弈的精炼贝叶斯均衡可以发现,均衡条件下的市场类型及效率关键取决于卖方以高价卖出“差”企业时所获取的“超额收益”与差企业的“包装成本”之间的相对大小;在某些情况下,还要受到发行企业质量分布函数的影响。改善效率的关键在于提高包装成本、降低信息不对称,在某些特殊情况下,则应实行限价发行制度。     

Impact of youth injuries on the uninsured farm family's economic viability

The objective of this study is to estimate the impact of youth injuries on the uninsured farm family's economic viability. Using farm prototypes, we compared farm profits with costs of farm youth injuries. We built profit models for two types of farms, dairy and soybean farms. Then we estimated the cost impact of farm youth injuries of different levels of severity on a farm family with no health insurance. A severe child injury that requires at least 10 days of hospitalisation would cost almost equal to the operating profit of the average dairy farm with no health insurance and would turn the operating profit of the average soybean farm into a severe loss of $99,499. Prevention of child agricultural injuries would significantly improve the financial situation for farm families that lack health insurance.     

Taxation and Bank Efficiency: Cross-Country Evidence

This paper investigates the relationship between the effective tax rate on bank income and bank profit efficiency. Our sample consists of 3,472 observations from 533 publicly quoted commercial banks operating in 46 countries between 2001 and 2009. We estimate a global frontier while controlling for various country-specific characteristics such as regulations, macroeconomic conditions, market concentration, and financial and overall development. The results indicate that a higher tax rate results in higher pre-tax profit efficiency. However, the relationship is non-linear, indicating that there is a point after which a further increase in taxation reduces bank profit efficiency. We also find that concentration in the banking sector enhances the effect of taxation on profit efficiency. Overall, the results provide some support to the tax-shifting hypothesis. However, there is no robust evidence that the impact of taxation on profit efficiency is influenced by the extent of private monitoring.     

仓储管理运作效率提高途径

仓储是现代生产企业中最重要的一个环节,其运作效率直接关系到仓储企业获利水平。努力降低生产成本,保持高效率运作,提高仓位利用率是仓储管理的主要目标之一,运作效率高低也会影响到仓储企业者的运营决策。为充分利用有限资源,提出了仓储管理效率提高的几种途径。     

Marxists and Accountants: bien étonnés de se trouver ensemble

In a recent issue of this journal, Basu (2013, Metroeconomica, 64 (2), pp. 293–318) presented some conditions under which replacement cost‐based profit rates and historical cost‐based profit rates evolve similarly, making, under these conditions, the choice between them irrelevant when studying long‐term profitability trends. The present note adds some realism to this analysis by allowing depreciation of fixed assets, and shows that the choice between the two profit rate operationalizations becomes relevant. Additionally, the impact of growth on the relation between the two profit rate evolutions is assessed.     

团队中的互助合作与激励有效性

建立良好的团队合作互助关系有助于增加成员对于收入分配的敏感程度,提高利润分享激励制度的有效性。团队互助合作关系与利润分享激励机制之间是一种双向互动的关系;在企业内部劳动力市场中,个人收入无论是来源于固定工资,还是绩效工资,都主要取决于个人所从事的工作岗位在内部阶梯式的企业组织结构中的位置高低,并非由个人实际的产出贡献。     

氨基酸微肥的生产和应用研究进展

本文总结了国内外复合氨基酸微量元素螯合物生产工艺的研究和进展情况以及降本增效的综合利用措施;对土壤补充微量元素的重要性和方法作了阐述。使用结果表明,复合氨基酸微量元素、稀土元素螯合物具有用量少、成本低、回报率高的特点,不但能提高农作物的产量、改善品质,还能有效地起到灭菌、杀虫、除草、降低农药残留量的作用,是很有发展前途的新型肥料。