定额结算下保险医疗费用支付制度安排

医疗保险机构与医院实行定额结算后,医院可通过分科定额结算办法将价格风险下移给科室,促使科室主动控费。而这种制度下,科室将通过牺牲患者利益实现自身效用;若医院按按实结算办法与科室结算医疗费用,则可在一定程度上解决上述问题。本文将针对按实结算办法建立数学模型,确定科室进行合理医疗的费用区间,并通过此模型说明按实结算下,科室通过均衡医患博弈,可在同时保证医院与患者双方利益的基础上有效地控制医疗费用。     

Business Alignment: Versicherungsfachwissen als Kernkompetenz der IT

Information technology (IT) of insurance companies refers to the variety of organizational units that are in charge of development, implementation and operation of the specific entrepreneurial IT-applications. Our analyses follow the notion that nowadays information technologies departments face increasing cost pressure and the modern reflex of introducing outsourcing-and offshoring-measures does not necessarily lead to cost reductions. Therefore a closer cooperation of IT departments and other organizational units is crucial and strengthens the improvement of competitiveness of the entire insurance company. Furthermore a method leading to a gradual Business Alignment of IT departments within insurance companies will be introduced.     

出口退税政策调整的背景、影响及展望

出口退税率的下调及对出口退税的一揽子政策的改革,不仅关系到出口企业和相关部门的切身利益,也关系到中央与地方的财政利益的调整,而且在相当长的一段时期将对我国外贸和经济产生较大影响.     

我国区域金融风险的防范与化解策略研究

2014年我国经济形势错综复杂,区域金融风险已有潜在发展之势,一旦超出有关部门的处理能力,风险将失去控制,如果出现“多米诺骨牌”效应,发展成宏观金融风险,将给我国经济社会发展造成极大的破坏影响.本文在分析了我国区域金融风险成因的基础上,提出了化解风险的措施.     

证券监管者与中介机构博弈下的腐败行为分析

在证券市场中,中介机构为特定单位、个人提供专业服务,因其在特定领域有所专长而受到公众信赖;然而,中介机构往往滥用这种信赖和专业优势,做出有损于当事人或其他人合法利益的不当行为。中介机构作为市场的参与者必然会受到监管部门的监督与管理,它的不当行为可能导致监管者的腐败,而当监管者存在腐败行为时,也会进一步诱致中介机构的非理性选择。本文将主要探讨证券监管者的腐败行为,并分析监管者的心理特征,进而构建中介机构与监管者的博弈模型。     

制度和政策不确定性下的创新决策与经济增长过程

构建"2+1"部门内生创新模型,考量政策的连续性和制度的稳定性对经济增长产生影响.结果表明:由于创新活动具有极大的风险性质,初期需要巨大投入,而回报分散在漫长的未来时间,因而未来面临的各种制度和政策变化都会影响到创新成果的现值,从而不利于鼓励研发部门将资源投入创新活动.更重要的是,由于政府部门需要实现多重政策目标,这意味着鼓励创新的目标可能受到牵制,从而增加了创新活动未来收益的不确定性.因此,要促进创新活动,必须为研发部门提供一个可以稳定预期的未来制度与政策环境.     

资产注入、证券市场监管与绩效

证券市场监管的效率一直是学术界和实务界所关注的问题。由于上市公司的资产注入可划分为经证监会核准的监管型资产注入以及仅通过公司董事会和股东大会批准就可实施的自愿型资产注入,从而为研究证券市场监管效率问题提供了新的契机。本文以2002-2006年五年间上市公司与其控股股东发生的重大资产注入为样本,实证检验了证券市场监管对资产注入绩效的影响。我们的研究发现监管型资产注入对上市公司的绩效产生了正面的影响,而自愿型资产注入对上市公司绩效的影响则并不显著,证券市场监管发挥了相应的效用。     

What Price Emergency Planning? Local Authority Civil Protection in the UK

The Comprehensive Spending Review (CSR) will have far-reaching effects on government departments and on local government. Terms such as 'best value', 'bench-marking' and 'national performance standards' are now being used to describe the way in which local authority accountability and efficiency are to be tackled and improved. The local authorities' emergency planning function is no exception to this process. This article explores the present status of local authority emergency planning and examines the suggestions currently being made for its future structure and funding.     

Local authority education expenditure in 1982/83: A paper for the expenditure steering group ‐ Education

Central service departments of local authorities (such as personnel and legal services) have had to become more aware of direct service departments as ‘customers’. A proportion of these professional services will be subject to Compulsory Competitive Tendering (CCT) over the next few years. These services have to adapt to being customer‐led, or face the possibility of losing business. One of the earliest responses to this new situation occurred in Newcastle City Council, where the Treasurer's Department undertook a ‘customer‐care’ initiative. This article describes an evaluation of the initiative, showing how the effects can be measured and revealing how clear feedback about areas that might otherwise be neglected can be obtained using survey methods.     

工伤认定复议案件审理若干问题研究

近年来涉及民生问题不服工伤认定的行政复议和行政诉讼案件明显增长。由于劳动保障部门在工伤认定方面的基础相对薄弱和有关工伤认定的法律法规的原则性,面对现实生活工伤事故发生情况的复杂性,行政部门与司法机关在对事实的认定及工伤认定标准的理解上往往分歧较大,增加了行政与司法在工伤认定上的矛盾与冲突,受到事故伤害的劳动者不服工伤认定行政判决,极易引发申诉、上诉,成为社会不稳定因素。对本质上属于社会法领域的工伤认定做法,建议参照交通事故责任认定做法,使工伤认定更为科学,使劳动者的合法权益得到更加及时有效的保障。     

大学生厌学现象分析与对策

本文围绕当前大学生中普遍存在的厌学问题,从原因和对策两方面作一简要分析,希望引起高校学生管理部门的注意。     

THE COMPUTER BASED ACCOUNTING INFORMATION SYSTEMS COURSE

This note examines the importance of the accounting information systems course in the undergraduate accounting curriculum. Most accounting departments offer this course on an elective basis. However, the course should be required by all undergraduate accounting majors. By scheduling the course late in the formal academic program, the material will serve as a consolidating and integrating device. Accounting students will learn specific techniques enabling them to fully comprehend the interrelationships among all accounting courses completed.     

政策冲突与农民工就业权益保障——基于户籍制度的视角

本文从户籍制度的视角指出，利益分歧所引起的国家政策、地方政策和部门政策之间的冲突，以及各级别政策体系内部的冲突，是导致农民工就业权益受损的内在原因。政策协调，有助于减少政策执行的难度和成本，使惠及农民工的各项就业政策发挥出应有的效率。     

2000年的企业战略企业的核心能力三:复杂性的管理

<正> 今天,大企业的经营者所面临的课题与20年前的经营者相比,变得越来越复杂,就像解多元多次联立方程式一样。下面我介绍几个实际面临的复杂性的实例。 首先是具有世界规模的电气机械制造厂A公司的实例。A公司的客户在北美占40％,在欧洲占30％,在日本和亚洲地区占25％,横跨世界三大市场,客户总数达数万家。产品大体可分为10种以上,每个品种又有十几个规格,即使分类分得很粗,整个产品也可分为100种以上。其中多数产品是在亚洲和东欧的十几家工厂组装、生产,一部分产品从亚洲发到欧洲,从欧洲发到美国,而且,这些工厂从亚洲、美国和欧洲的100家以上的零部件制造厂采购几千件零部件。另一方面,客户的订货     

科学发展观着眼经济适度增长

宏观调控应以实现经济持续高增长为目标,要求经济增长必须是适度的,适度增长是实现持续高增长的唯一途径.中央经济工作会议提出2004年我国经济增长预期目标为7%左右,这一预期目标有利于引导各方面把主要精力放在经济增长的质量、效益上,有利于搞好宏观调控,从过去追求高速的经济增长调整为全面、协调和可持续的发展.     

The pathfinder process in Northern Ireland

Government has many customers — not just the individual citizen, but also corporate customers from the private sector. Getting close to those customers will require changes in the nature of public sector culture. Below are two examples — the first from Northern Ireland and the second from Whitehall — of government departments which have tried to change the way in which they do things.     

乘势前进 奋发作为 大力推动“十二五”会计人才建设再上新台阶——在全国会计人才工作座谈会上的讲话

王军副部长在座谈会上指出,准拥有人才,就拥有发展的先机.拥有灿烂的未来.他要求各级财政部门和中央主管单位各尽其资,齐心协力;形成合力,扎实推进会计人才规划的全面贯彻落实。要突出里点、打造亮点.继续特力推进会计领军人才培养工程,若力培养提升总会计师、主任会计师、会计院系负贵人的能力和水平,努力打造成具有国际影晌力的名片。解放思想,开拓创新.把协十二五,时期打造成会计人才长足发展的重要时期。     

Beyond Sandler: Risk tolerance and the UK investment deficit

The Sandler report of 2002 found a £27bn shortfall in the UK nation's savings. The report highlights the industry changes necessary for citizens to increase investment for their future and thus reduce this deficit. The mass of this investment activity will take place through high street financial services organisations. Sandler suggests changes in industry-wide structure and practice which will lead to macro changes in generic consumer behaviour. This paper suggests that the marketing departments in financial services organisations can go beyond this and harness ‘risk tolerance’ as a segmentation variable to alter behaviour on a more targeted, micro level. It is suggested that this practice could have an even more profound effect than that envisaged by Sandler. In support of this postulate, this paper presents the results of a research programme into segmentation by risk tolerance within a UK retail financial services organisation.     

财政资金监管短板研究及对策

财政资金监管短板问题,影响着财政资金使用效益,如何解决资金监管短板问题,笔者认为,各级财政部门应在项目选定、资金封闭运行、部门配合、项目绩效考评、资金监督检查等环节实施有效监管措施,创新资金监管机制,动态监控资金投入、分配、拨付、使用等情况,提高财政资金的使用效率.     

以优化营商环境为突破口降低制度性成本——基于湖南、辽宁、安徽和山东的调研

营商环境是企业生存和发展的土壤,是进一步降低制度性成本的关键突破口。调研组通过走访相关企业和政府部门发现,调研地区在创新政务服务、升级要素供给服务等方面着力优化营商环境,但在政策协调、知识产权保护等方面依然存在"堵点难点",未来应有针对性地进一步加大营商环境建设力度,切实增加市场主体的获得感。