Increasing CostsPlace Primary Burden onCorporations

The environment seems to be less and less optimistic for small companies in recent years.The rising raw material price and labor costs have combined to push up their export costs by 10 to 20 percent.The former factor in particular has become the greatest burden for enterprises and the most striking consequence is these enterprises' sliding competitiveness in export.“The major difficulties faced by small and medium-sized comPanies include:first is the soaring production costs due to rampant inflation of raw material prices,such as high price of crude oil,cotton and the iron ore;the second is the rising labor costs,with labor shortage and employment difficulty still severe.Labor wages in coastal regions,including Yangtze River Delta and Pearl River Delta,have been increasing sharply,” said in an interview Zhu Hongren,chief engineer of the Ministry of Industry and Information Technology,“The two parts of soaring costs have squeezed the profit m.ar”gins for small and medium-sized companies.     

从基础性优势到集聚性优势:东道国吸引跨国公司FDI的二重优势研究

论文以跨国公司FDI“双集中”为背景,提出并论证了东道国吸引FDI的二重优势,即基础性优势和集聚性优势。随着各国吸引FDI的竞争日趋激烈,基础性优势吸引FDI的竞争力不断弱化,而集聚性优势吸引FDI的竞争力日益强化;它们在两个层面上发挥作用,基础性优势是集聚性优势的前提,集聚性优势是基础性优势的显化和强化。较好的基础性优势和集聚性优势是东道国吸引FDI最理想的竞争力状态。东道国在培育基础性区位优势的基础上,更要注重促进其向集聚性区位优势转化。     

Corporations as Intentional Systems

The theory of corporations as moral persons was first advanced by Peter French some fifteen years ago. French persuasively argued that corporations, as persons, have moral responsibility in pretty much the same way that most human beings are said to have moral responsibility. One of the crucial features of French's argument has been his reliance on the idea that corporations are "intentional systems," that they have beliefs and desires just as humans do. But this feature of French's thought has been left largely undeveloped. Applying some philosophical ideas of Daniel Dennett, this article provides support for French's contention that corporations are intentional actors by analyzing what is meant by the term "intentional system," and showing why corporations should be thought of as, in many important ways, indistinguishable from humans.     

跨国公司内部贸易的研究

目前跨国公司的内部贸易在世界贸易中的地位日益突出。跨国公司内部贸易将交易由外部市场实施转移到内部市场实施，实现了节约交易成本、调节成员间利益、实现资源配置。资产垄断、推动经济发展的功能，保证了跨国公司总体利益最大化。     

Focus on Transnational Corporations and Global Economic Revival

Till now, there are 79,000 transnational enterprises and 790,000 foreign branches all over the world. Having a foreign direct investment totaled US$15 trillion, these transnational enterprises take a share of 40% in global production, 60% in trade, 70% in technology transfer and 90% in international direct investment. So, transnational enterprises are important driving forces for global economic growth, their global operation strategies are boosting the economic globalization, and their international investments are helping the economic globalization. Therefore, if the transnational enterprises can firstly overcome the eco- nomic crisis, they will lead the recovery and revitalization of global economy. In the recent sub-forum of Think Tank Summit hosted in Beijing, high-level government officials, senior executives from transnational enterprises and well-known economists from home and abroad had discussions on transnational enterprises and global economic revival, global M＆A and global industrial consolidation, transnational enter-prises and Chinese industrial revitalization, etc., under the theme of Cooperation and Responsibility of Transnational Corporation against the World Economic Crisis. On the closing ceremony, several leaders from Asia-Pacific chambers of commerce, including Mainland China, Hong Kong China, Japan and South Korea, together drafted Beijing Initiative, calling for against trade and investment protectionism.     

宏观税负、税负结构和社会阶层分化的理论和实证分析

本文选取2005～2008年中国293个地级市各主体税种税负结构和城镇居民可支配收入数据,运用面板回归和截面回归等方法,实证分析了税负结构对居民可支配收入的影响和对不同收入阶层居民收入水平的影响。研究结果表明：（1）除个人所得税税收负担对居民可支配收入的影响较不显著外,增值税、营业税以及企业所得税税收负担对居民的可支配收入都有很显著的负向影响;（2）我国的税负结构并没有发挥应有的调节收入分配,减缓社会阶层分化的作用,并在一定程度上加剧了社会阶层的分化。本文的政策含义是：税负结构合理的关键是责权利的一致性或成本与受益的对称性,应当结合收入分配制度改革对税收制度进行相应调整,同时加强对非工薪收入的缴纳。     

Why Corporations Sponsor the Olympics

Abstract

This study reports results of a survey of the top category of sponsors of the Atlanta Summer Olympics in 1996. Results suggest that the growing investment in sponsorship of Olympics is motivated by a multitude of objectives such as information, imagery, signaling, and generation of trial and sales. Sponsors also want to reach several clienteles including consumers, trade clients, investors, and community through the sponsorship of the Summer Olympics.     

跨国并购中的相互传导机制研究

本文以跨国并购的动因理论和跨国并购相互传导机制的相互依赖理论为基础,分析了抢占市场型、寻求资源型、寻求效率型等跨国并购的相互传导机制类型。基于发达国家与发达国家、发达国家与发展中国家两个层面分析了跨国并购的传导效应及跨国并购对发展中国家的寡占传导机制。并从技术进步、东道国的后续扩张、跨国公司跟随三个方面分析了跨国并购的持续性。     

论跨国公司在华的R＆D投资

本文在对跨国公司在华R＆D投资现状、进入策略进行分析的基础上,论述了跨国公司在华R&D投资的积极效应和消极效应,指出该行为在强化跨国公司在中国和全球市场的竞争优势的同时,促进了中国技术创新能力的增强和国际地位的提高,同时也对中国企业和中国的科研机构产生了一些冲击,但总的来说,是利大于弊.文章还对吸引跨国公司在华进行R&D投资提出了一些政策建议.     

技术溢出情况下寡头垄断企业合作创新效率的博弈分析

合作创新是典型的合作博弈,有关合作经济组织效率的研究是主流经济学家最有兴趣的主题之一。构造一个两阶段博弈模型对寡头垄断企业合作创新效率进行分析,旨在比较成本节约型寡头垄断企业合作创新与非合作创新的过程及绩效差异,包括市场产出、社会福利的变化,为企业合作创新过程中组织模式的选择提供理论依据     

基于因果模糊性的企业可持续竞争优势研究

因果模糊性研究是战略管理的中心命题之一,本文从资源论出发,以资源利用过程中的整合作用为基础,对资源能力的概念及其分类作用进行了梳理,探析了资源的模糊性、资源与竞争优势之间的因果模糊性关系,分析了因果模糊性对企业内外竞争优势的影响,及其与可持续竞争优势的基本关系。     

双星集团:细微之处控制成本

市场发育和企业成长达到一定阶段时,最终比拼的就是成本控制能力。当前,能源问题已经成为制约经济和社会发展的重要因素,原材料价格暴涨直接拷问企业竞争力。     

西方公司经营战略创新的理论分析与思考

在当今充满不确定性和市场竞争不断加剧的全球化变革时代,西方公司经营战略在不断进化,一种基于核心竞争力和关键客户资源的市场经营战略脱颖而出,这种战略在IT行业内称为主流化竞争战略,主流化竞争战略既能使公司赢得竞争优势,也能真正为用户增加社会福利。     

Ethics,Corporations, and Governance

Corporate governance has resurfaced as a topic in the ongoing financial crises. This article frames the debate on corporate governance within the ongoing concerns about the corporate role in wider societal governance. It then maps out the context of the six scholarly contributions in this special issue by highlighting how the current debate moves towards a closer integration of governance at corporate and societal level.     

跨国公司区域战略研究综述

当代跨国公司面临着全球化和当地化的双重压力和困境,随着区域经济一体化的发展,有关跨国公司区域战略的研究也在学术界逐步兴起。本文试图从跨国公司区域战略的驱动力、证据、理论思辨和组织实施等视角,对现有的文献进行梳理,并对该领域的后续研究提出展望和建议。     

中国股份制企业监督机制研究

中国股份制企业由于缺乏有效地监督,使其权益遭受巨大侵害,揭示股本权益的演绎和博弈规律,并结合中国企业的实际情况,构建中国股份制企业的监督机制,对我国加强企业监督,保护企业相关者权益具有重要的现实意义。     

Multinational Corporations and the Social Contract

The constitutions of many nations have been explicitly or implicitly founded upon principles of the social contract derived from Thomas Hobbes. The Hobbesian egoism at the base of the contract fairly accurately represents the structure of market enterprise. A contractarian analysis may, then, allow for justified or rationally acceptable universal standards to which businesses should conform. This paper proposes general rational restrictions upon multi-national enterprises, and includes a critique of unjustified restrictions recently proposed by the Organization for Economic Cooperation and Development (OECD). I propose restrictions that may be tighter than the OECD and international law currently demand, because reason requires that the activities of enterprises accord with standards of environmental and governmental sustainability in addition to consortium, national law and international law agreements. I argue that it is justifiable that indictments may be presented by a citizen or a government against the local arm of a multinational enterprise in response to violations committed by an arm within a different country.     

跨国公司在华设立R&D中心分析及启示

随着经济全球化的发展,我国已成为跨国公司R&D投资的热点地区。近年来,越来越多的跨国公司在进入我国的同时,纷纷在华设立了研究与开发(R&D)中心。要提升我国企业的国际竞争力,实施"走出去"战略,就必须加大R&D投入,增强其技术自主创新能力;国家应积极创造条件,加强本土企业对跨国公司技术外溢吸收能力,并培养其在吸收的基础上进行二次创新的能力;积极利用外资R&D投入,促进本国产业结构调整和经济发展。     

企业组织文化差异的实证研究

目前国内关于企业文化与企业经营绩效关系的研究较多,但对在不同影响因素下的组织文化或企业文化的差异的实证研究很少。在实际企业管理中,有必要对在不同影响因素下企业的文化作一差异分析,以对企业的组织文化建设、人力资源管理提供具有指导意义的研究结果。     

中国物流业税收负担水平分析

以往行业税收负担分析相关研究往往利用传统方法计算某个行业的税收负担水平及社会宏观税收负担水平,进行比较之后得出该行业税收负担水平高低的结论.但由于传统方法在对物流业税收负担水平进行评价时没有考虑行业资本构成--固定资产折旧及行业利润率等因素,需要对物流业利润率进行更为深入的分析,应通过计算物流业利润率与社会平均利润率的差异,即利用物流业税收负担水平评价新方法--差额利润调节法,对传统行业税收负担评价方法进行修正.文章根据物流业样本企业纳税数据及物流相关行业(交通运输仓储业)统计数据,对物流业税收负担水平进行了合理、客观的评价与分析.研究发现,如果把行业利润率因素考虑进来,我国物流业税收负担水平与自身利润率水平相比非常高,赢利能力比较差.为促进物流业发展,国家应对该产业实施进一步的税收优惠政策,否则我国物流业仅仅依靠自身努力很难发展壮大.