绩效工资与工资差距——以珠三角外来务工工人工资为例

根据2008年珠三角地区外来务工工人的调查数据,本文研究了绩效工资对外来务工工人工资水平和工资差距的影响。论文发现(1)实行绩效工资制的小时平均工资显著高于其他固定工资,此结论在控制了教育水平、工作经验等因素后仍然成立;(2)实行绩效工资加大了组内的工资差距;(3)绩效工资制对于高收入者的影响要大于低收入者。这些实证发现意味着绩效工资具有的激励性质不仅提高了工资水平,而且加大了工资差距。     

大时代下的小生活

胶州湾隧道的通车,青岛将迎来东西海岸的＂同城时代＂。建置120年的青岛,也将进入一个全新的城市发展格局当中。现代国际主义建筑大师埃罗·沙里宁说：＂城市是一本打开的书,从中可以看到它的抱负。＂面对新的城市发展格局,我们需要探求,需要思考,更需要全面的谋划。     

科技型中小企业市场资金配置体系研究

由于具有科技型和中小企业的双重风险,科技型中小企业的发展一直受限于资金问题。如何以政府政策和财政资金引导市场资金以满足企业的融资需求,是当前亟待解决的问题。文章在分析各类市场资金风险偏好的基础上,结合科技型中小企业的融资需求,构建了基于投资者风险偏好的市场资金配置体系,研究了该体系构建中的问题并提出了相应的建议,为政府确定对市场资金的引导方向和引导力度、以市场化手段解决科技型中小企业的融资等难题提供了思路。     

我国民营中小企业人力资源管理外包策略研究

要研究我国民营中小企业如何通过人力资源管理外包解决人力资源管理上存在的问题,并详细说明外包的具体内容、操作和风险控制,最终帮助企业在进行外包时提供切实可行的方案。     

Why Do Foreign-Owned Firms Pay More? The Role of On-the-Job Training

While foreign-owned firms have consistently been found to pay higher wages than domestic firms to what appear to be equally productive workers, the causes of this remain unresolved. In a two-period bargaining framework we show that if training is more productive and specific in foreign firms, foreign firm workers will have a steeper wage profile and thus acquire a premium over time. Using a rich employer-employee matched data set we verify that the foreign wage premium is only acquired by workers over time spent in the firm and only by those that receive on-the-job training, thus providing empirical support for a firm-specific human capital acquisition explanation. JEL no. F23, J24     

Family Hardship and the Growth of Micro and Small Firms in Indonesia

I examine what happens to the total assets of micro and small firms in Indonesia when their owners experience hardship such as the death or sickness of family members, crop losses, or natural disasters. Using a representative sample of firm owners, I find that deaths of family members reduce the assets of such firms, that the adverse effects of these are long-lasting and economically large, and that the smaller the firms the greater the magnitude of these effects. There is no evidence, however, that the sickness of family members, crop losses, or natural disasters reduce firms’ assets. These results suggest that only severe family hardship impedes the growth of micro and small firms.     

大人物们的“小买卖”

“好人和坏人创造历史，庸人传宗接代。”高中时代的班主任曾这么语重心长地教导我。用他的话说：凤毛麟角的好人和坏人像星星一样挂在高空，熙熙攘攘的庸人如野草一般春荣秋枯。我们姑且把好人和坏人称为大人物，庸人称为小人物。近来读史发现：小人物体会不到大人物的风光，大人物也享受不了小人物的乐趣。     

Pricing of Initial Audit Engagements by Large and Small Audit Firms*

We investigate the extent to which auditors of U.S. companies reduce fees on initial audit engagements (“fee discounting”). We hypothesize that rivalries among sellers, in terms of client turnover and price competition, are more intense among small audit firms. The data support this hypothesis. New clients account for 34 percent of all clients for small audit firms, but only 9 percent of all clients for large audit firms. We theorize that differences in client turnover rates between large and small audit firms can be explained by the market structure of the audit industry, which consists of an oligopolistic segment dominated by a few large audit firms and an atomistic segment composed of many small audit firms. We further hypothesize and confirm that fee discounting is more extensive in the atomistic sector, and our results confirm this hypothesis. Our analysis of audit fee changes indicates that clients who switch auditors within the atomistic sector receive on average a discount of 24 percent over the prior auditor's fee. However, clients who switch auditors within the oligopolistic sector receive on average a discount of only 4 percent. Given that price competition is known to be less intense in oligopolistic markets than in atomistic markets, we believe that market structure theory can explain why fee discounting is lower when larger audit firms compete for clients.     

论我国中小物流企业的发展策略

我国的中小物流企业虽然发展迅速,但普遍存在服务质量、创新意识、品牌形象、营销手段、客户关系等一系列问题,阻碍了企业的发展。为此,必须在营销策略方面努力树立客户至上的服务理念,打造独具特色的物流服务,推广高附加值的增值服务,大力培养物流人才;在集团化方面确立适合的集团化经营模式和经营战略,这样才能够增强企业竞争能力,确保企业的顺利发展。     

Patent Propensity in Small Technologybased Firms： Evidence from Zhongguancun Science Park

Using a survey administered in Zhongguancun Science Park in Beijing, China, this paper investigates the impact of R ＆D personnel-related intellectual property management practices on the patent propensity of small technology-based firms. It is found that R＆D personnel- related management practices, including training and reward mechanisms, are effective in enhancing a firm ＇s willingness to patent. In particular, we find that reward mechanisms can negatively moderate the effect of size on a firm ＇s willingness to patent. One implication that emerged from the analysis is that a small firm can counteract its size disadvantage in patenting by introducing a well-developed reward mechanism.     

Where Do the Sick Go? Health Insurance and Employment in Small and Large Firms

Small firms that offer health insurance to their employees may face variable premiums if the firm hires an employee with high-expected health costs. To avoid expensive premium variability, a small firm may attempt to maintain a workforce with low-expected health costs. In addition, workers with high-expected health costs may prefer employment in larger firms with health insurance rather than in smaller firms. This results in employment distortions. We examine the magnitude of these employment distortions in hiring, employment, and separations using the Medical Expenditure Panel Survey from 1996 to 2001. We find that workers with high-expected health costs are less likely to be new hires in insured small firms and are less likely to be employed in insured small firms. We find no evidence that state small group health insurance reforms designed to restrict insurers' ability to deny coverage and restrict premium variability have reduced the extent of these distortions.     

《小话大说》评论集介绍

学邹蓝自20世纪90年代后期以来，在学术研究之余为《中华工商时报》、《经济日报》、《深圳商报》和《南风窗》等报刊以及网络撰写了大量的评论，内容涉及宏观经济、国际经济、国际政治、环境生态保护、义务教育和高等教育、医疗卫生、企业和管理、化艺术和演艺等方面。今年5月，深圳海天出版社将他的这些评论收集成书，以《小话大说》为名出版发行。     

ASP外包模式与中小企业信息化

企业信息化是运用信息技术,通过科学的方法利用、配置和优化企业内外部资源,使企业的运作和管理规范化、科学化和系统化的过程,从而使企业达到提高效率、降低成本、提升客户满意度的目的。     

Linkage Formation by Small Firms: The Case of A Rural Cluster in Indonesia

This paper analyses forward linkages formed by small firms in Ceper, a rural metal-casting cluster in Central Java, and examines the effects of these linkages in promoting the firms' development. Firms in the cluster have developed subcontracting linkages with assemblers in the urban modern sector, and putting-out linkages with wholesalers located in the cities. The linkages provide benefits beyond product sales: some firms are stimulated to improve technological capabilities through subcontracting linkages with assemblers; others are supported by trade credits embedded in linkages with wholesalers. In comparing these effects with external assistance, the firms rate technological help from private institutions with a business orientation more highly than that from assemblers, and support from wholesalers more highly than any other source of financial assistance. Government assistance receives a relatively low rating. There is little evidence of effects of clustering, partly because firms consider linkages with the outer economy more strategic.     

大股东票权非完备性与其对中小股东的侵害

至今为止，在中国股票市场上，大股东对中小股东的侵害行为不断发生，并已成为了阻碍我国股票市场健康发展及在国民经济中发挥其应有作用的一个难点和焦点问题。本文从股东投票权完备性的充要条件出发，揭示了中国上市公司大股东投票权的非完备性，并在此基础上论证了大股东的最优选择即是将其用手投票权发挥至最大——即最大可能地侵害中小股东的权益。这一研究提示我们仅从一般性的加强监管、规范上市公司行为等角度，不可能从根本上解决我国股票市场中日益增多的大股东侵害行为。     

中国企业的工资差异和所有制结构

本文采用OaxacaBlinder分解法的扩展形式,分析了1995年中国城市不同所有制企业间工资差异的决定因素。我们发现,国有企业和外商投资企业工资高于城镇集体企业,但中央直属国有企业和外商投资企业的小时工资鲜有差别。此外,我们的研究结果强有力地证明了,中国劳动力市场的分割或者说是多层次、纯所有制差别和工作小时差别是观测到的工资差距的主要决定因素。我们的研究结果还强调了,尽管外商投资企业提供了较高的年总收入,但这是以更长的工作时间为代价的。     

大数据时代中小企业构建财务共享模式思考

财务共享服务中心的构建在一些大型企业中逐步走向成熟,并且构建效果向好。建设这一模式对于中小企业来说,也是提高日常管理的运营质量和效率的有效途径。大数据时代下,中小企业在解决财务共享中心构建上的一些问题会变得更加便捷,技术的支持也会为日后在探索的道路上提供高效的帮助,使其早日在中小企业中建立起来。