对我国成本补偿不足问题的经济分析

对于成本补偿,目前西方发达国家通行的都是足额补偿原则,可是从我国和其它社会主义国家的经济实践来看,却似乎普遍地存在成本补偿不足的问题。这一方面表现为成本补偿内容残缺不全,一些本应实行补偿的成本项目没有得到补偿;另一方面,成本含量也补偿不足,许多实际发生的成本项目不能得到全额补偿,结果使整个社会主义国家几乎一致地出现了资金短缺问题。其实,短缺经济并不是社会主义经济的固有特征,这里的关键,是社会主义条件下的成本能否实现足额补偿。本文将从以下十个方面对这一问题作一初步的分析。     

成本补偿中存在的问题与解决对策

成本补偿不足，导致企业资产耗蚀，生产能力萎缩，利润虚计，分配超前；自然资源被滥用，浪费严重，环境污染加剧；成本补偿不足也会使企业的潜力很难得到挖掘，成本得不到降低，经济信息不真实。因此，必须采取有力措施，使成本得到适度和足额补偿。     

关于我国自然保护区周边社区野生动物侵入损失赔偿问题——基于生物经济学模型的思考

保护区境内野生动物对保护区周边社区农户的侵扰成为了人类与野生动物冲突的主要原因，因此对受侵害农户的补偿成为有效解决冲突的关键。目前，我国巳对某些保护区周边社区实施了经济补偿。但是由于补偿标准偏低，效果不明显，导致野生动物仍屡遭猎杀。那么，我国应该如何确定补偿标准，对农户进行足额补偿呢？本论文将通过建立生物经济学模型，从农户收益的角度分析补偿问题．提、出足额补偿标准的计算方法以及相关的政策建议。     

国有资产权益遭侵蚀严重

<正> 国有资产补偿不足额平均每年达700亿元。据估算,自1984年至1988年间,国有资产的重置价格与原值之间的差额已达3860亿元,平均每年形成补偿不足额达700多亿元。国有资产存量一年有700多亿元转化为消费基金。在现行体制下,虚增利润的一部分以所得税     

生态园失地农民社会问题的思考和对策

农村拆迁工作的现状及存在的问题：征地补偿费用偏低;劳动社会保障与就业问题;征地后对农民的管理和安置问题。对策与建议：改变决策观念,顺乎民意;加快建立健全社会保障体系;制定优惠政策,确保农民安置工作顺利进行;建立监督机构,确保补偿资金足额到位;加快社区建设,推进城市化进程。     

土地征收中的公共利益:程序、补偿和效率

公共利益在本质上是个人利益的加总,在个人利益不能够总是完全一致的条件下,公共利益只能够在立宪层次上实现,公共利益的判断需要进行成本收益计算。中国土地征收补偿制度需从不同角度加以完善,在程序上,由人民代表大会或者听证会来界定土地征收是否符合公共利益;在补偿上,把补偿作为征收的前提条件而不是附带条件,制定补偿确定的原则条款;在效率上,引入成本收益分析,具体分析每一项土地征收的成本和收益。     

从实际出发研究资源的合理配置

<正> 十年来的改革过程也是经济理论突破旧框框的过程,经济改革的实践也对经济理论的发展给予检验。在我国技术经济领域的研究也是如此,回顾过去十年的研究和工作,我个人认为技术经济领域的重大理论突破有以下几个方面: 一、承认资金的时问价值,提高了资金的利用效率苏联和我国过去长期不承认资金利息的概念,认为这是资本主义的东西,资本的利息不构成价值要素。这种观念一方面导致资金的无偿占用,投资得不到及时补偿,同时在资源配置上形成严重扭曲了的信号。例如,在铁路运输的成本中只算铁路的大修理折旧,而不算铁路投资的利息。这样,一方面铁路投资未能及时补偿,另一方面,造成铁路运输成本相对过     

基于ABC法的中小企业R&D成本补偿

R&D是中小企业经济活动的重要组成部分 ,其耗费的成本应该得到恰当的补偿。由于R&D具有明显的过程特性 ,ABC成本核算是最合适的方法。在新的经济条件下 ,针对中小企业R&D成本的内涵 ,文章提出了多元化的成本补偿方案。     

本刊特别推荐

<正>书名:《企业成本理论与方法研究》编著者:余恕莲吴革出版社:中国社会科学出版社ISBN:978-7-5004-8650-3出版时间:2010-06定价:28.00元内容简介:该书将成本理论研究系统化,在马克思成本理论基础上吸收西方经济学的成本研究方法,联系社会主义市场经济管理实践需要,立足补偿价值本质。成本不仅企业补偿重视社会再生产补偿,企业层面追溯成本对象化过程,成本计算方法客观反映对象化,运用数量分析方法,进行成本控制。提出了两层次三维成本理论框架,以此审视分析企业成本管理,尤其是会计领域的成本概念和成本计量、控制、分析和评价方法,形成以三维成本为基础的成     

东北资源型城市经济转型障碍与对策研究

本文从经济性沉淀成本、体制性沉淀成本和社会性沉淀成本等方面分析东北资源型城市经济转型的障碍及其治理方案。从沉淀成本补偿效率角度出发,不仅需要大力发展市场制度及发展接续产业,而且必要时把成立补偿基金机构等作为东北资源型城市经济转型的根本出路。     

Budget impact analysis of long acting injection for schizophrenia in Japan

Abstract

Aims: To estimate the budgetary impact of providing additional reimbursement for long acting injections for schizophrenia patients in psychiatric hospital settings in Japan to improve patient outcomes in schizophrenia.

Methods: Budget impact analysis of change in reimbursement policy using a prevalence-based model over a five-year time horizon. The results are reported as net change in expenditure and consequent cost/savings in Japanese yen at the time of analysis.

Results: The budget impact analysis shows that an increase in reimbursement for LAIs could lead to cumulative savings of an estimated 36.6 billion JPY over five years. These savings result from a decrease in hospitalization costs and an increased usage of LAI (assumed to be 10%). Based on the sensitivity analysis, the saving estimates are most sensitive to change in market share of generic and branded oral antipsychotics.

Limitations: Historical data were used to estimate the future costs of drug and hospitalization; however, it is not the best predictor of future, hence a source of potential bias. A good level of treatment adherence with oral antipsychotics was assumed, which is generally not the case; therefore, we might have overestimated the effectiveness of oral atypical antipsychotics. Additionally, the drug cost due to reimbursement might have also been overestimated because in clinical setting, the increase of LAI use may not have reached 10% of the market share. Lastly, patients’ behavior was derived from models, which may have loosely approximated the reality.

Conclusions: An additional reimbursement for the use of LAI in schizophrenia patients is likely to be cost neutral/cost saving and should be considered as a policy option to improve patient outcomes and budget sustainability.     

我国粮食安全的经济与生态合理性研究

1978年开始的农村经济改革改变了我国粮食长期匮乏的局面,并实现了自给有余。但长期追求较高的粮食自给率,又使我国农业资源要素供给从充裕转向短缺,粮食供给从不足转向过剩,生态环境不断恶化。在经济全球化背景下,面对我国的经济和资源环境状况,固守以粮食大量生产和储备来保证粮食安全的传统观念既不具有经济合理性,也不具有生态安全性。保障我国粮食安全应立足于提高国内农业综合生产能力,适当降低粮食自给率,对粮食的生产能力进行储备,利用国际粮食市场调剂余缺,以最低的经济成本、最小的环境代价保证粮食安全。     

Health economics of market access for biopharmaceuticals and biosimilars

Abstract

Background and scope: This article discusses health economic challenges of research and development, registration, pricing and reimbursement of biopharmaceuticals and biosimilars. A literature search was carried out of PubMed, Centre for Reviews and Dissemination databases, Cochrane Database of Systematic Reviews and EconLit up to March 2009.

Findings: The development process of biopharmaceuticals is risky, lengthy, complex and expensive. Registration is complicated by the inherent variation between biopharmaceuticals. Also, as biopharmaceuticals are likely to be efficacious in a subgroup of the patient population, there is a need to select the most responsive target population and to identify biomarkers. To inform pricing and reimbursement decisions, the development process needs to collect comparative data to calculate the incremental cost effectiveness and budget impact of biopharmaceuticals. There is a role for innovative mechanisms such as risk-sharing arrangements to reimburse biopharmaceuticals.

Conclusions: Given that biosimilars are similar, but not identical to the reference biopharmaceutical, the development process needs to generate clinical trial data in order to gain marketing authorisation. From a health economic perspective, the question arises whether inherent differences between biopharmaceuticals and biosimilars produce differences in safety, effectiveness and costs: to date, this question is unresolved. The early inclusion of health economics in the process of developing biopharmaceuticals and biosimilars is imperative with a view to demonstrating their relative (cost) effectiveness and informing registration, pricing and reimbursement decisions.     

Health economics of medical devices: opportunities and challenges

Expenditure on medical devices is substantial and is expected to grow in the future. This Editorial draws attention to health economic issues surrounding medical devices. To this effect, opportunities and challenges involved in the economic analysis of the market structure of medical device sectors and in the economic evaluation of medical devices are identified.

Markets for medical devices tend to be fragmented and suffer from a lack of transparency and competition. In response to this, there is extensive government intervention in many developed countries with a view to keeping down prices, restricting public reimbursement and promoting an efficient use of medical devices. Studies are called for that evaluate and compare country approaches towards regulating medical device markets with a view to informing medical-device policies.

Whereas economic evaluation of medicines is well established, and is used to inform pricing and reimbursement decisions in many developed countries, this is less the case for medical devices. There is a need for economic evaluations of medical devices with a view to demonstrating their cost effectiveness. In addition, countries need to implement frameworks for the assessment of new and emerging medical devices with a view to taking pricing and reimbursement decisions.     

Efficient Equilibria in the Voluntary Contributions Mechanism with Private Information

We characterize generally the Bayesian Nash equilibria of a voluntary contributions public goods game for two consumers with private information.The two consumers simultaneously make voluntary contributions to the public good, and the contributions are refunded if the total falls short of the cost of the public good. Several families of equilibria (step‐function, regular and semi‐regular) are studied. Necessary and sufficient conditions for regular and semi‐regular equilibrium allocations to be interim incentive efficient are derived. In the uniform distribution case we prove (i) the existence of an open set of incentive efficient regular equilibria when the cost of production is large enough and (ii) the existence of an open set of incentive efficient semi‐regular equilibria when the cost of production is low enough. Step‐function equilibra are proved to be interim incentive inefficient.     

PROBLEMS OF RECORDING ENVIRONMENTAL PHENOMENA IN NATIONAL ACCOUNTING AGGREGATES

Is it expedient or possible to modify the content of the national accounting aggregates like GDP so that they reflect also the effect of environmental changes like pollution and noise–this is the question the author tries to answer. He points to some analogies with other national accounting problems, where the basic question is also how far should we go in modifying our measuring scale, the market price, in order to get closer to the measurement of some kind of economic welfare. Reviewing the various possibilities for modifications of the national accounting concepts, the author does not propose any substantial changes. The harm done to the environment as such cannot be measured in monetary terms. The cost of prevention is not a good approximation of the harm done to the environment, since the correlation between these two variables is not strong enough. Nor is the cost of restoration a good measure of the disfunction. Some damages, like noise, lung cancer caused by air pollution, cannot be restored. If–as proposed by some authors–the compensation for the disfunction (e.g. a swimming pool built to compensate for the water pollution) were deducted from GDP, this would not provide a good solution either, since the trouble is the disfunction itself and not the remedying action. (If no swimming pool is built, there is nothing to be deducted?) On the whole, there is no sufficiently sound basis for evaluating the monetary value of environmental damages. The author attaches great importance to getting more information on environmental phenomena. However, he prefers to supplement the national accounting information by a series of physical, chemical, biological, etc., indicators, instead of changing the national accounting concepts themselves.     

Solifenacin in the treatment of overactive bladder syndrome in Italian patients: pharmacoeconomic evaluation

Abstract

Objective: To investigate the pharmacoeconomic performance of treatment with solifenacin, a new antimuscarinic with selectivity for the bladder, when compared to tolterodine and placebo, in Italian patients with overactive bladder (OAB).

Methods: The evaluation was performed using a Markov model. The time horizon of the simulation was 52 weeks, with 1-week cycles. The model simulated outcomes and costs of the treatment with solifenacin (5 mg/day), tolterodine ER (4 mg/day) and no treatment in a cohort representative of the Italian population with OAB. The analysis was conducted mainly from the perspective of the patient, since drugs for the treatment of OAB are not included in the Italian reimbursement list. A supplementary scenario explored the consequences of a hypothetical reimbursement decision by the Italian Health Service to reimburse half of the current retail price in incontinent and responding OAB patients only.

Results: Both treatments produced a reduction in symptoms and improvement in patients' quality of life, with an cost increase of about €540–640/patient/year with solifenacin and €680–780/patient/year with tolterodine. In a cost/utility analysis, solifenacin dominated tolterodine as it resulted in both more effective and less costly treatment; the cost/utility ratio with respect to no treatment was in the range €7,600–18,600/Quality-adjusted life year. The overall expenditure of the hypothesised reimbursement decision was estimated to be about 23 million euros, with a cost/utility ratio of about €600–2,400/Quality-adjusted life year, indicating an efficient allocation of health resources.

Conclusions: While both tolterodine and solifenacin appear to be cost/effective in Italy, the latter has proven to be superior.

     

The application of economics concepts to stratified medicine—use of health economics data to support market access for stratified medicine interventions

Stratified medicine (SM), as opposed to empirical medicine, is the practice of using biomarkers or diagnostic tests to guide the choice of therapeutic treatments. The link between the diagnostic test and the therapy provides new opportunities for value creation and may strengthen the value proposition to pricing and reimbursement authorities. However, SM provides new challenges for the value assessment process, in particular health technology assessment (HTA) and pricing and reimbursement (P&R) decisions. Although health economics (HE) should be relevant for all stakeholders, not all stakeholders are comfortable with analysis/interpretation of economic data relevant to SM interventions as this approach is still in an early/emergent stage in most markets. This article addresses how different stakeholders are using health economic data in the overall value of information analysis to inform prioritization and reimbursement of SM interventions. Findings of an expert discussion outlines key challenges affecting various stakeholders when applying health economic data in the healthcare decision-making process for SM interventions.     

循环经济理念下的资源稀缺性探讨

基于传统范式上对资源稀缺性的量度具有诸多缺陷,市场机制在旧有生产方式上对资源利用的自我调节不是我国走新型工业化道路的良策。本文通过对可持续发展、循环经济及其理念下的资源稀缺性问题的分析,指出传统经济发展模式下的资源稀缺性表征指标不足以完整地反映资源稀缺性,因此有必要在循环经济的背景下来思考资源的稀缺性问题。     

优化经济软环境的成本与价值简析

社会主义市场经济发展的实践证明,经济软环境非常重要。经济软环境一旦恶化,必将付出巨大的个体代价和社会代价;当然,优化经济软环境同样需要成本,但所带来的区域性多重价值远远大于成本付出。所以,我们应加大经济软环境建设的力度。