浅析国有企业产权改革的模式选择

本文由国有企业分类入手,从已有产权改革模式、模式选择的原则、模式安排等方面探讨了各类国有企业产权改革的途径。     

共有产权经济适用房运作体系研究

共有产权经济适用房的提出是基于解决夹心层家庭住房难的问题,政府与购房者通过共同出资购买一套住房并且按出资额享有一定份额的产权,从而减轻购房者单方一次性购买的经济压力.文章分析了共有产权经济适用房与现有住房保障体系的关系,提出三种共有产权经济适用房的供给模式,并指出目前应采用政府集中兴建为主.提出建立专门的共有产权住房管理机构,负责共有产权房的建设、分配和管理工作,拓展和创新长期融资的渠道.针对运行过程中存在的产权比例计算问题以及管理权、处分权归属等问题提出了对策和建议.     

新型农民专业合作社产权融资模式的演变研究

通过产权变革解决农民专业合作社融资问题是其发展壮大的必要过程,我国农民专业合作社在借鉴国外合作社产权融资模式的基础上进行了符合中国国情的创新,这将为合作社的发展提供非常有利的条件.     

草坪问题的行为经济学分析——兼论国有企业改革的新方向

通过对草坪问题的行为经济学分析,本文揭示了产权关系与资源使用者的行为选择不直接相关,管理制度与资源使用者的行为选择直接相关。鉴此,本文提出,产权取向的国有企业改革是理想模式,而管理制度取向的国有企业改革才是现实模式。本文认为,在现阶段国有企业产权关系不能明晰,或者暂时不能明晰,甚至所有者“缺位”的特殊情况下,借助于某种权威(比如,国家和法律)的力量,建立合理的管理组织和管理制度,是破解国有企业改革难题的新方向。当前,国有企业改革最重要的是推动四项法律制度的建设。     

论集体所有制企业产权构建

我国城镇集体所有制企业深化改革,已历史地提出了企业产权构建(产权归属、产权管理、产权经营等)这一根本性问题。本文就这十二年来集体企业所有制改革问题的实践作一简要回顾,并对目前企业产权模糊问题及其产权构建的方向、途径问题略作探讨,以求教于大家。     

电网企业产权制度改革研究

目前,电网企业产权单一,阻碍了电网企业现代企业制度的建立,文中重点就电网企业产权制度模式的选择及其理论依据,以及实现电网企业产权多元化的相关对策和方法进行了讨论。     

多经企业产权界定后的运作

本文阐述了电力多经企业通过清产核资明晰了产权关系,朝着现代企业制度迈出了重要的一步。产权明晰后企业在向现代企业制度发展的过程中还有诸多问题,如产权终极问题、法人治理结构问题、集体共有股产权代表资格问题、如何适应市场问题等都需要一一加以解决,步步到位,才能把多经企业办成适应社会主义市场经济要求的现代企业。     

探索京瓷“阿米巴”经营之谜——基于企业内部虚拟产权的案例研究北大核心CSSCI

近几年来,中国出现了研究和学习阿米巴经营模式的热潮,阿米巴经营是稻盛和夫在京瓷创造的一种经营模式,随后在很多企业都获得了空前的成功。本研究采用案例研究方法,以京瓷的阿米巴经营模式为基础,从企业内部产权界定的视角解释其内部激励及企业绩效机制,并提出了虚拟产权的概念。本研究最终得出结论,阿米巴经营模式是建立在企业内部虚拟产权的动态界定之上的,通过内部竞争市场机制、正式或非正式制度等进一步降低组织内部的交易成本和代理成本,并采用单位时间核算制确认内部虚拟产权收益,提高每个阿米巴组织预期收益的匹配度和时间效应,不断激发阿米巴组织领导和员工的努力水平,从而使得企业绩效最大化。通过本案例研究,能够清晰地揭示京瓷阿米巴经营机制的本质,进一步发展企业内部激励和绩效理论,并为本土企业更好地借鉴其模式创造价值。     

会计信息产权与会计管制

本文运用产权经济学理论，分析了会计信息产权无法实现由最初的管理层私有控制权转化为公共产权这一矛盾问题，揭示了会计管制产生的内在逻辑，提出了会计信息市场自身无法解决这一问题，需要适当的会计管制。最后点明会计管制也只是解决会计信息产权矛盾问题的手段之一，完善其他相应的非政府行为机制也同样重要。     

积极探索建立现代企业制度的道路

深圳市建设集团公司是以建筑安装业为基础,以房地产业为支柱,集物业管理、工业、商贸业为一体的大型国有企业集团。1989年以来,我们把明晰国有资产产权,强化国有资产管理,确保国有资产保值增值作为深化企业改革,建立现代企业制度的重点。通过经营机制改革,建立健全了以国有资产产权管理为主要内容,以确保国有资产基准收益为主要目的的承包经营模式和股份制模式。由于集团公司具备了产权明晰,资产规模较大,效益较好,管理规范等条件,深圳市政府最近选择建设集团     

住房保障改革目标：居者所有其屋

由于住房是居民的最主要财产，住房性收入是居民的最主要财产性收入，所以住房调节应是财产调节的重要途径，住房收入调节应是收入调节的重要措袍；让更多居民拥有自己的房产，是实现共同富裕的重要保障，是社会主义所有制的话要内容。使居民尽量拥有自有住房，需要抑制对住房的投资需求从而控制房价水平，把廉租房、公共租赁房和经济适用房制度改为政府为低收入家庭建房制度,发展住房合作组织和集资合作建房，解决好非户籍常住人口的住房问题。     

Assessment Ratios and Property Tax Burdens in Norfolk,Virginia, 1974–75*

To examine the relationship between property taxes and neighborhood housing, this paper employed property tax assessment to sale price ratios (i.e. effective tax rates) of residential properties sold during the period beginning July 1, 1974 through June 30, 1975. The analysis was designed to question whether or not the property tax in Norfolk results in different tax burdens for neighborhoods with different income levels. The results indicate there are substantial variations in effective tax rates within neighborhoods as well as between neighborhoods. More interesting is the fact that the property tax appeared to be progressive, given the measure used. If inequities in administration did not exist, it would be much more progressive. Such relationships indicate the existence of problems with the administration of the property tax in Norfolk. An examination of possible problems is conducted and some recommendations are made for potential corrective measures.     

On Choosing Among House Price Index Methodologies

This paper compares housing price indices estimated using three models with several sets of property transaction data. The commonly used hedonic price model suffers from potential specification bias and inefficiency, while the weighted repeat-sales model presents potentially more serious bias and inefficiency problems. A hybrid model combining hedonic and repeat-sales equations avoids most of these sources of bias and inefficiency. This paper evaluates the performance of each type of model using a particularly rich local housing market database. The results, though ambiguous, appear to confirm the problems with the repeat sales model but suggest that systematic differences between repeat-transacting and single-transacting properties lead to bias in the hedonic and hybrid models as well.     

Tax Limits and Housing Markets: Some Evidence at the State Level

Property tax limitations, as well as other tax and expenditure restrictions on state and local governments in the United States, date back to the late 19th century. A surge in property tax limitation legislation occurred in the late 1970s and early 1980s, and its effects on government revenue, school financing and educational quality have been studied extensively. However, there is surprisingly little literature on how property tax limits affect housing markets. For the first time, we examine the impacts of property tax limitations on housing growth, in addition to their impacts on housing prices. Using state‐level data over 23 years, we find that property tax limits increase housing prices (indexes) by approximately 2%. Property tax limits appear to have little impact on the growth in the housing stock, but education spending limits reduce the number of building permits by over 6%. Our indirect evidence suggests that the number of housing units may grow when property tax limits are accompanied by increases in other own‐source revenues to state government.     

我国房产政策抑制泡沫有效性的实验研究

近年来,我国一、二线城市的房地产价格普遍迅速上涨,出现了较为严重房产泡沫。2017年,我国政府提出的 房地产税改革、 一揽子政策组合拳等举措再次引发激烈讨论。本文采用实验经济学方法,在计算机化的实验环境中设置房产交易市场,模拟房产交易,从而分析了房产价格泡沫产生的原因与过程,检验了我国现存各项房产政策抑制房产市场泡沫的作用大小。结论为：房产价格泡沫主要产生于交易者的“竞争非理性”,增加交易费用、单方面征收房产税对房产泡沫的抑制作用并不明显,限贷、提高首付比例等政策可较为有效地抑制房产泡沫;房产政策的“组合拳”往往对抑制泡沫更为有效。     

Are There Investor Clienteles in Rental Housing?

The possible existence of investor clientele groups has received little attention in the real estate finance literature. In this paper we develop a clientele model, which in equilibrium produces a clustering of investors by tax characteristics. Low-tax-bracket investors are concentrated in low-value rental housing that attracts rents which are high in relation to property values. On the other hand, only high-tax-bracket investors will be observed in high-value rental housing, and they charge rents that are low in relation to property values. An empirical model is specified and estimated using a cross section of investors in Australian private rental housing markets. Investor clienteles are detected among property investors, though there is a weak diversification effect indicating that clientele effects may be stronger among single property investors.     

REIT在我国廉租房工程中应用研究

目前我国正在大规模开展廉租房建设工程,由于廉租房建设工程具有资金需求量大,资本回收周期长等特点,使得很多廉租房建设出现了融资难的现象.文章为了解决廉租房融资问题,提出了运用REIT模式来拓宽廉租房融资渠道.对比已有融资资金数量和廉租房建设成本,得出了廉租房建设存在资金缺口;分析了REIT相关优势,并给出了廉租房REIT设计方案;在此基础上从内涵报酬率、总资产收益率、净资产收益率3个角度,分析出我国廉租房运用REIT模式进行融资是可行的.针对我国开展廉租房REIT业务的障碍,提出了解决相关问题的建议.     

Housing Density and the Effect of Proximity to Public Open Space in Aberdeen, Scotland

We consider whether public recreational open space is a substitute for private open space by testing whether price effects from proximity to an urban park are increasing in housing density. Aberdeen, Scotland features three owner-occupied residential property types: detached housing, nondetached housing and flats. We examine property sales within 800 m of five city parks. We find flat prices increase with additional proximity to parks, but there are generally no price effects from park proximity for lower density housing types. The results suggest that open space policy must consider the scale and density of surrounding urban development.     

新建住宅区供电工程建设收费管理有关问题探讨

随着经济快速发展和居民生活水平的提高,城市住宅的发展十分迅速,政府通过出台相关政策来规范新建住宅建设标准。采用新的建设模式维护城市住宅的供电工程投资、建设和维护管理的秩序。为更好地理顺新建住宅区建设与管理方式,结合近年来政策实施过程存在的主要矛盾,从供电工程产权及维护责任、供电工程建设费测算、负荷标准配置、电网规划等几个方面进行分析,以期为下一步更好地完善新建住宅区供电设施建设管理提供参考。     

Housing,Wealth, Income and Consumption: China and Homeownership Heterogeneity

Impacts on consumer spending in urban China associated with housing value, housing equity, financial assets and household income are evaluated using longitudinal data from the China Family Panel Studies (CFPS) survey. Findings suggest that the housing wealth effect on household consumption in China is much larger than has been shown for developed economies. The larger impact is prospectively related to structural limits on investing which favor real estate ownership, along with the dominant position of housing in total household wealth. We also find that a household's consumption varies across housing tenure. Homeowners having joint ownership of property on average have the highest consumption propensity, while those having sole ownership of property consume the most in response to appreciation in housing wealth.