规范国有产权的转让

最近，国务院国有资产监督管理委员会、财政部联合制订了《企业国有产权向管理层转让暂行规定》，要求各地在实践中贯彻落实。这个文件是继2003年12月发布的《企业国有产权转让管理暂行办法》后的进一步深化和规范。党的十五大和十五届四中全会以来，各地认真贯彻落实党中央关于调整国有经济布局和结构、有进有退的方针，着力发展具有自主知识产权和核心竞争力的大型企业和企业集团。同时，通过采取改组、联合、兼并、租赁、承包经营和股份合作制、出售等多种形式，放开搞活国有中小企业，取得了明显成效，不少国有中小型企业通过改制重新焕发了生机与活力，增强了企业核心竞争力。但是，在企业国有产权向管理层转让的过程中存在比较突出的问题：有的自卖自买，暗箱操作；有的以国有产权或实物资产作为其融资的担保，将收购风险和经营风险全部转嫁给金融机构和被收购企业；有的损害投资人和企业职工的合法权益，等等。这次颁发的《暂行规定》，主要是按照中央确定的方针，进一步规范企业国有产权的转让，确保企业国有产权向管理层转让行为的公开、公平、公正和有序进行，这既是维护国有资产出资人、企业职工合法权益，防止国有资产流失的需要，也是保护企业管理层自身合法权益的需要。     

深化国企改革必须完善基本制度——简评《关于进一步规范国企改制工作的实施意见》

一《、关于进一步规范国企改制工作的实施意见》的主要内容国务院国资委成立三年多以来,为深化国企改革、规范国企改制工作,先后出台了一系列政策法规,其中包括2003年11月发布的《关于规范国企改制工作的意见》(以下简称《意见》)、2004年1月的《企业国有产权转让管理暂行办法》、2004年9月的《关于企业国有产权转让有关问题的通知》、2005年4月的《企业国有产权向管理层转让暂行规定》。2005年12月19日,进一步发布《关于进一步规范国企改制工作的实施意见》(以下简称《实施意见》)。这是一个全面、系统的,具有较强操作性和符合当前国企改革…     

万向钱潮公司一QC项目获全国机械行业一等奖

鞍钢与攀钢重组大会在北京举行。鞍钢正式成为攀钢母公司,钢铁行业央企宣告由四变三。会上宣布了国务院国资委《关于鞍山钢铁集团公司与攀钢集团有限公司重组的通知》,《通知》明确,重组后新成立鞍钢集团公司作为母公司,由国务院国资委代表国务院对其履行出资人职责;鞍钢与攀钢均作为鞍钢集团公司的全资子公司,不再作为国务院国资委直接监管企业。     

新规下钢铁企业期货套期保值的会计处理——关注《商品期货套期保值业务会计处理暂行规定》对企业套期保值的影响

<正>2016年1月1日起,财政部针对实体企业套期保值会计处理需求专门制定的《商品期货套期保值业务会计处理暂行规定》(以下简称《暂行规定》)开始实施,目的是降低企业套期会计成本,放宽套期会计门槛,促进更多企业参与商品期货交易。冶金工业经济发展研究中心期货应用研究中心自成立以来,不少企业都曾与本刊联系反应套期会计处理经验不足,为此,本刊特别采访了曾参与制定《暂行规定》的上海期货交易所专家何智鳞,请其对《暂行规定》有     

贯彻前期勘察设计收费标准推进水电前期工作

为规范水电工程预可行性研究阶段勘察设计收费，国家发展和改革委员会、建设部根据《建设项目前期工作咨询收费暂行规定》和2002年发布的《工程勘察设计收费管理规定》，于2006年颁布了《水利、水电、电力建设项目前期工作勘察收费暂行规定》。《工程勘察设计收费管理规定》与《水利、水电、电力建设项目前期工作工程勘察收费暂行规定》，对规范建设项目前期工作和勘察设计工作收费行为具有积极的意义。对两规定的区别加以分析说明．以利工作中理解、执行。     

政策法规检索

国有工业企业物资采购管理暂行规定出台 《国有工业企业物资采购管理暂行规定》共分总则、决策管理、比质比价采购、价格监督、质量检验监督、附则七章、二十九条。《国有工业企业物资采购管理暂行规定》对国有工业企业购买原材料、燃料、辅料、零部件、设备、配件、办公用品、劳动保护用品以及其它物资过程中的决策、价格监督、质量检验等行为进行了规范。《国有工业企业物资采购管理暂行规定》自今年5月1日起施行。     

《易制毒化学品进出口管理暂行规定》出台

《易制毒化学品进出口管理暂行规定》出台为履行《联合国禁止非法贩运麻醉药品和精神药物公约》所规定的义务，加强对易制毒化学品进出口的管理，规范易制毒化学品进出口管理工作，日前，外经贸部制定了《易制毒化学品进出口管理暂行规定》。该规定指出，国家对易制毒化学...     

对驰名商标界定的思考——兼评修订后的《商标法》对驰名商标的规定

第九届全国人民代表大会常务委员会第二十四次会议于2001年10月27日通过了《商标法》的修正案(下称修正案)。在这个修正案中，新增了两条有关驰名商标保护的规定，加上国家工商局颁布的《驰名商标认定和管理暂行规定》(下称《暂行规定》)共同构成了我国驰名商标的法律保护体系。     

财政部首次全面规范内地企业境外上市审计业务

<正>财政部日前制定发布《会计师事务所从事中国内地企业境外上市审计业务暂行规定》(以下简称《暂行规定》),填补了中国内地企业境外上市审计业务的制度空白。据财政部会计司有关负责人介绍,将于今年7月1日起施行的《暂行规定》主要内容包括四个方面。一是明确适用范围。包括会计师事务所从事与中国内地企业直接或间接在境外发行股票、债券或其他     

国土资源部制订并发布《矿业权出让转让管理暂行规定》

国土资源部近日制订并发布了《矿业权出让转让管理暂行规定》和《探矿权采矿权评估资格管理暂行办法》，进一步完善了矿业权管理法律体系。　　《暂行规定》对矿业权出让转让的招标、拍卖、出租和抵押等方面的规定作了细化，增强了可操作性。《暂行办法》是经过修订后重新发布的，明确了矿业权评估机构应为不隶属于任何政府部门的合伙制或是有限责任制，并与前不久发布的《矿业权评估师执业资格制度暂行规定》共同形成一个完整的矿业权评估体系。　　据悉，矿业权市场在我国建立两年来，全国的勘查许可证换证工作已全部完成，采矿许可证的换…     

Entrepreneurship, technology, and the university

In recent years, the small technology-based enterprise ('spin-off') has had a significant impact on regional economic development. As a source of new technology and entrepreneurs, the university has made an important contribution to the formation of new enterprises. This article focuses on the role of the university as an incubator organization and the special problems of academic entrepreneurs and their firms. Guidelines are given to improve the academic entrepreneur's corporate performance and suggestions are offered to enable the university to facilitate the entrepreneurship process. The article concludes with a brief discussion of the future prospects for academic entrepreneurship.     

Hiring,Training, and Retaining the Hard-Core

The objective of this paper is to present a model that can explain and predict behavior on programs designed to hire, train, and retain the hard-core unemployed. More than 50 variables and their relationships have been specified. Some of these variables have been identified in other studies, or can be derived from the organization change literature, but this paper tries to provide a comprehensive list of the extensive set of empirically based variables.     

Finance,Corporate Governance,and the Employment Relationship

This comparative paper examines the relationship between equity markets and corporate governance on one hand, and job tenure, training, and pay on the other. Two dimensions of equity markets and corporate governance are used: share trading activity and mergers and acquisitions. There is support for the posited links between these measures and job tenure, employee stock ownership plans, pay dispersion, and collective bargaining arrangements. Evidence on the relationship with training is more mixed.     

Growth, Technology, and the Demand for Scientists and Engineers

This study decomposes changes in science and engineering employment into their growth and technological change components, using an input-output approach. The analysis is based on highly disaggregated industy-occupation employment data and reveals that approximately 30 per cent of the change in total science and engineering employment can be attributed to technological change. This contrasts with the 54 per cent figure found in earlier research. The difference in these findings is due to the highly aggregated data employed in the earlier research.     

Antitrust,the Rule of Reason,and Democracy

Professor Barnes responds to William Curran's fictional dialogue between Senator John Sherman and philosopher John Rawls, with a fictional letter from Supreme Court Justice William O. Douglas. Professor Barnes discusses the importance of the anarcho-socialist movement of the late nineteenth century to the adoption of the Sherman Act, the historical and logical inevitability of adoption of a rule of reason in antitrust law, the relevance of efficiency to the rule of reason, and the relationship between competition and the promotion of democratic ideals.     

Bureaucracy,economic regulation,and the incentive limits of the firm

This paper uses a transactions cost perspective to examine the development of organizational tendencies that plague the governance of unregulated subsidiaries by regulated parent companies. By focussing on what Williamson (1985) calls the ‘incentive limits’ of firms, conditions that should exacerbate the problems facing these firms as they diversify are identified. Empirical testing of hypotheses drawn from this discussion is conducted using a sample of nonutility, nonregulated subsidiaries of 54 electric utilities. The analysis, using both linear regression and event history methods, confirms the connection between the characteristics of the regulated parent company and subsidiary performance. The paper concludes with a discussion of how further research might extend the state of knowledge on the topic of the economic losses of bureaucracy.     

Envy,comparison costs,and the economic theory of the firm

An economic theory of the firm must explain both when firms supplant markets and when markets supplant firms. While theories of when markets fail are well developed, the extant literature provides a less than adequate explanation of why and when hierarchies fail and of actions managers take to mitigate such failure. In this article, we seek to develop a more complete theory of the firm by theorizing about the causes and consequences of organizational failure. Our theory focuses on the concept of social comparison costs that arise through social comparison processes and envy. While transaction costs in the market provide an impetus to move activities inside the boundaries of the firm, we argue that envy and resulting social comparison costs motivate moving activities outside the boundary of the firm. More specifically, our theory provides an explanation for ‘managerial’ diseconomies of both scale and scope—arguments that are independent from traditional measurement, rent seeking, and competency arguments—that provides new insights into the theory of the firm. In our theory, hierarchies fail as they expand in scale because social comparison costs imposed on firms escalate and hinder the capacity of managers to optimally structure incentives and production. Further, hierarchy fails as a firm expands in scope for the simple reason that the costs of differentially structuring compensation within the firm to match the increasing diversity of activities also rises with increasing scope. In addition, we explore how social comparison costs influence the design of the firm through selection of production technologies and compensation structures within the firm. Copyright © 2008 John Wiley & Sons, Ltd.