内部控制的博弈分析

本文构建了一个关于合谋的博弈模型,用以分析内部控制制度中职责分工能够发挥牵制作用的机理,并分析了各种参数对控制效果的影响。     

注册会计师与被审计对象合谋行为分析

作为独立性最强的注册会计师审计,对促进我国证券市场的稳定和健康发展起到了重要作用。但近年来系列审计失败事件的不断曝光,注册会计师与被审计对象合谋行为逐步引起了人们的重视,本文对审计合谋动机、产生的条件进行了剖析,并有针对地提出了相关对策及建议。     

政府采购供应商的信用管理分析

为了加强政府采购供应商的信用管理,政府采购中心除了对供应商进行严格的资格审查外,还要由专管员给各供应商进行信用评分和划分信用等级,并采取一定的措施进行有效的管理。本文对此进行了分析。     

总分公司体制下保险公司合谋问题的激励研究

大型中资保险公司由于其庞大的总分公司结构,在总公司、内审部门与分公司间所形成的三层委托代理关系下常出现合谋现象。本文在利用多重委托代理模型的基础上,分析了合谋问题在大型保险公司的具体表现,以及不同状态下的激励水平。最终得出结论,大型保险公司中合谋问题存在并且严重,而最优激励水平应该是平衡报酬和惩罚。     

On the profitability of collusion in location games

In this note we take a first step towards the analysis of collusion in markets with spatial competition, focusing on the case of pure location choices. We find that collusion can only be profitable if a coalition contains more than half of all players. This result holds for location games played in k-dimensional Euclidean space as long as consumers are distributed via atomless density functions. For competition on the unit interval, unit circle, and unit square we also derive sufficient conditions for collusion to be profitable. The results have immediate implications for mergers in spatial markets.     

Incomplete regulation, market competition and collusion

Regulators often do not regulate all firms competing in a given sector. Due to product substitutability, unregulated competitors have incentives to bribe regulated firms to have them overstate their costs and produce less, thereby softening competition. The best collusion-proof contract entails distortions both for inefficient and efficient regulated firms (distortion ‘at the top’). But a contract inducing active collusion may do better by allowing the regulator to ‘team up’ with the regulated firm to indirectly tax its competitor. The best such contract is characterized. It is such that the unregulated firm pays the regulated one to have it truthfully reveals its inefficiency. We finally compare those contracts.     

基于边际成本递增的多属性反向拍卖最优策略

针对当前传统的基于单一价格属性的逆向拍卖机制已难以满足企业日益复杂的采购需求的现状,需要研究采购环境下的多属性英式拍卖机制。首先,文中提出了基于边际成本递增的多属性拍卖模型。然后运用多属性效用理论,进一步研究了在多属性英式拍卖机制下投标人的最优投标策略及拍卖人最优评分规则。最后,基于边际成本递增的多属性拍卖模型,研究了不同因素及边际成本对拍卖人最优评分规则的影响。     

廉租房建设与国家宏观经济

通过对公建廉租房对宏观经济影响的分析,论证政府在城市化高速发展阶段大规模介入房地产的必要性.同时,提出了政府公建住宅建设需要的其他配套政策.文章认为,中国应当取消经济适用房建设,并把廉租房建设上升为国家战略,一揽子解决高速城市化阶段社会财富再分配、公共秩序建立、劳动力就业、金融泡沫风险等一些战略层面的问题.通过扩大内部需求市场,将国际经济竞争的主战场从国外的"客场"转向国内的"主场".把我国经济的成长更多地建立在自主的基础上,从而掌握更多的经济主权.     

第三方物流在企业采购与销售中的应用

物流业的快速发展，将成为我国国民经济新的增长点。本文在介绍了第三方物流和第三方物流企业之后，剖析了企业传统的采购与销售模式存在的弊端，提出了企业如何通过第三方物流实现采购与销售。并根据第三方物流在我国应用存在的问题，提出了企业机构和业务流程改革创新的方向。     

基于电子商务技术的应急采购

在分析电子商务技术基本特性的基础上,结合采购工作的实际,对采购部门如何在应急采购活动中利用电子商务技术进行了必要的探索.     

Capability hierarchy in electronic procurement and procurement process performance: An empirical analysis

This paper examines the interrelationship between two hierarchically structured functional capabilities pertinent in the organizational procurement process, and the impact of these capabilities on procurement process performance. These functional capabilities operate at different levels in an organization's procurement process. We draw upon resource- and knowledge-based views of the firm to theorize that in this hierarchy of information technology-enabled procurement capabilities, the higher-level capability – procurement integration competence – enables firms to develop and deploy a lower-level capability – digital procurement competence. Further, we theorize that the lower-level capability impacts procurement process performance directly and completely mediates the relationship between higher-level capability and performance. Thus, although performance is impacted directly only by the lower-level capability, the higher-level capability facilitates the development and use of the lower-level capability. Our research model is tested using survey data from a large sample of 412 manufacturing firms. The results provide strong support for the proposed research model. In particular, we find that as hypothesized, the impact of procurement integration competence on performance is completely mediated by digital procurement competence. Our results suggest that when examined at the procurement process level, the impact of higher-level capabilities may be manifested completely through the lower-level capabilities. Theoretical and practical implications of the research are discussed.     

基于资费的网间结算理论:统一定价

在多数发展中国家,由于缺乏成本研究所必需的数据和资源,监管机构在制定网间互联政策时,通常采用一些特殊的结算规则。本文提出了不同于DT模型的基于资费的结算规则,并利用LRT模型框架分析了该结算规则。分析结果表明,网络竞争均衡的存在性取决于网络替代性和结算价格系数的大小,互联双方可能将结算价格系数作为合谋工具。与基于成本结算规则相比,当两者的结算价格相等时,基于资费结算规则具有更低的均衡零售价格,这意味着基于资费结算规则强化了零售市场价格竞争。     

强化采购管理降低医疗成本

医疗采购是医院管理的一个重要方面,文中分析了目前医院采购供应链中存在的一些问题,提出改变信息流及缩短物流,优化采购供应流程,以达到降低医疗成本,提高医院竞争力。     

Supply chain management: new organisational practices for changing procurement realities

How does the implementation of SCM strategies affect the organisation of procurement? Based on case study material of 15 Danish companies, this article develops a set of statements concerning the organisational role and job assignments of procurement in the light of SCM practice. For this purpose, we use an analytical technique known as the degree-of-freedom analysis. It is suggested that new organisational practices, such as key supply management, team-based management and changing skill requirements of purchasing personnel, may be an outcome of implementing SCM practices towards suppliers. Implications for theory and practice.