理论中的企业所有权:悖论性质及其超越

本文认为,无论用剩余索取权还是用剩余控制权抑或用这两种剩余权利的统一体来定义企业所有权,由于其对企业自然属性的忽视以及考察企业所有权的方法存在的问题,导致其无法规避理论上的悖论性结果。文章提出,为跨出这种理论上的悖论境地,必须寻找新的途径对企业所有权进行重新界定。在企业理论中,如果涉及到企业所有权,就简单地直接使用法律上的企业所有权概念;而研究那些"实际存在"的权利的时候,就使用产权这一概念,因为产权本来就表示一组权利。     

公司创业的合法性悖论与合法性倾向选择

目前,公司创业面临着内外部合法性要求冲突构成的"合法性悖论",合法性倾向受到新业务与原有业务相关性、以及新进入行业的成熟度共同作用的影响。在文献研究的基础上,通过构建了一个公司创业的内外部合法性选择模型,提出公司创业开展的业务与原有业务相关性越高,服从内部合法性的倾向越明显;公司创业进入的行业成熟度越高,服从外部合法性的倾向就越明显。     

控制权私利下并购成功悖论形成机制研究

并购成功悖论一直困绕着企业并购理论与实务界。本文从控制权私利视角研究了成功悖论形成机制,得到三点结论:一是无论激励为主还是自利为主的控制权私利均有利于控制权人,因而,控制人控制的企业会积极实施并购;二是在自利为主的控制权私利下,并购必然不利于中小股东利益,因而主并方并购绩效为负值;三是以激励为主的控制权私利下,并购并不必然有利于中小股东,提升大小股东共有收益,并保证中小股东得到应有收益份额才有利于改善并购绩效。主并方并购绩效多为零或负值说明制度上重新设计以保障提升共有收益更符合控制权人利益是必要的。     

The Strategies and Characteristics of Exporting SMEs:

The behaviour of exporting firms is the result of the complex interaction of many factors of the external and internal environment both at the national and international level. This paper presents the main findings from an exploratory study which assessed the characteristics and marketing strategies of small- to medium-sized exporting firms in a developing country, Peru. Statistical analysis using non-parametric methods to measure the behaviour of these firms used criteria taken from studies of firms in mostly developed countries. The observations from the analysis indicate that characteristics such as size and management perceptions and commitment, and strategies related to market concentration in developed countries taking into consideration export sales volume as a measure of performance (dependant variable) were positively associated to the success of these Peruvian firms and added to their competitiveness.     

我国绿色物流发展现状及策略之研究

绿色物流越来越成为一种适应经济、环境共生发展的新趋势。了解绿色物流的概念及特点,研究我国绿色物流的发展现状并提出相应对策,有一定的理论意义和现实借鉴意义。     

Assessing the Impact of Market-Focused and Price-Based Strategies on Performance: A Neural Network Typology

Marketing practitioners operate in a turbulent environment with increased market competition and more discerning customers, which make it a necessity for organisations to constantly re-appraise their competitive strategies. Porter's (1980) typology is one of the most widely cited by academics and practitioners, but it is debatable whether a single strategy will lead to sustainable competitive advantage (Helms, Dibrell and Wright, 1997).Using a systems perspective where the focus is on the interaction between dependent and independent variables, this study shows how SBU managers could use neural networks to help improve the strategy formulation process in the hospitality sector. Findings suggest that market-focused and price-based strategies have contrasting effects upon performance. This study extends the knowledge of strategy formulation and performance by focusing on the service industry, and provides controls for market-level influences by being restricted to the hotel sector.     

The Effectiveness of the Escrow Model: An Experimental Framework for Dynamic Online Environments

This article investigates the mechanism of an online escrow service (OES) in online consumer-to-consumer (C2C) auctions. We develop a discrete-event driven simulation model for the dynamics of an OES adoption in electronic markets that involves four types of agents: the strategic trader, the moral trader, the OES provider, and the law-enforcement agent. By applying the Monte Carlo method in computer-based simulations, we demonstrate that the OES business model can effectively block fraud attempts and promote security in online C2C auction markets. However, our findings reveal that the prevailing OES fee rates are not necessarily set at the profit maximization level. Meanwhile, the simulation results show that the legal mechanisms in electronic markets directly impact the profit of escrow services.     

我国现代流通业影响因素及发展对策

现代流通业是国民经济的先导性产业,是现代市场经济的血脉,在促进生产、引导消费、推动经济结构调整和经济发展方式转变等方面发挥的作用日益突出,加快推动我国现代流通业发展和建立现代流通体系已经上升为国家战略。但我国现代流通业仍然存在流通企业规模偏小、组织化程度较低、现代化水平不高、市场体系不够完善等一系列问题。为更好地推动我国现代流通业发展,加快我国流通业从传统流通业向现代流通业转变的步伐,国家应出台促进流通业大发展的行动计划,树立流通业在国民经济中的先导性地位,形成完全意义上的现代流通业和现代流通业体系;大力推动我国现代流通业标准化体系与法规建设,建立专门的流通业管理部门,规范并保障流通业发展;制定全国区域流通市场协调发展规划,促进流通业区域协调发展,形成"大市场、大流通"的格局;加大现代信息技术在流通业中的普及和应用;大力培养流通业专门技术人才,重点支持和培育大型流通企业集团。     

The Energy Paradox Revisited: Analyzing the Role of Individual Differences and Framing Effects in Information Perception

In the ongoing debate about the “energy paradox”, a recent stream of literature highlights the importance of behavioural anomalies such as bounded rationality and self-control problems. However, the role of individual-level factors in explaining the energy paradox is still not fully understood. Combining literature on behavioural anomalies and consumer heterogeneity, the current paper analyses how individual differences influence the perception of energy-related information and susceptibility to choice-framing effects. A choice-based conjoint experiment about energy-saving home improvements was conducted with 363 homeowners in Switzerland. Results show that numeracy and energy literacy have no influence on how much attention individuals pay to energy cost savings. However, impulsivity and risk aversion are found to significantly impact homeowners’ weighting of future energy cost savings. Further, it is found that impulsive homeowners are significantly more susceptible to energy cost-framing effects. A key implication for consumer policy is that general educational programs targeted at enhancing citizens’ knowledge and cognitive abilities are unlikely to increase energy conservation investments. The findings further suggest that consumer policies and business models aimed at reducing impulsiveness and influencing risk perception might foster the uptake of energy-saving measures in the residential housing sector.     

分税制下税收征管体制改革探讨

分税制下的税收征管体制已经实行了10年之久,财政界和学术界对其运行效果十分关注,是否需要改革说法不一.本文分析了目前税收征管体制存在的问题及其原因.在此基础上,借鉴国内的经验,参考国外的情况,提出国税局和地税局应该走合并的道路,从而减少征管成本,提高征收效率.     

从税收征管中发现的问题看增值税改革

本文分析了增值税执行中的主要违规行为及原因,提出改革现行增值税制的建议:扩大增值税征收范围,改革现行税收优惠办法,改购进扣税法为销售扣税法;在税收征管上淡化增值税专用发票的作用。     

股权结构、董事会特征与会计信息质量关系的实证研究——来自A股上市公司的经验证据

选取2001-2005年期间被我国证券监督委员会公开处罚的财务报告舞弊的上市公司为研究样本,并选取了股权结构、董事会特征等方面的10个指标,对公司治理结构与会计信息舞弊的关系进行实证研究。研究发现:独立董事比例、审计委员会的设置与会计舞弊显著负相关,董事会规模、控制股东的性质、监事会规模与会计舞弊显著正相关。     

The Influence of the Provision of Online Channel Functions on Exporting Channel Performance: The Moderating Effect of International Experience

ABSTRACT

The purpose of this research is to investigate the effect of the provision of two online channel functions on exporting channel performance, using international experience as a moderating variable. The study setting is Taiwan. The results confirm that the provision of online communication and transaction functions can increase exporting channel performance. Moreover, international experience can better facilitate the effect of the provision of online transaction functions on exporters’ channel performance for less-experienced firms rather than for experienced firms. However, its facilitation reverses in course of the provision of online communication functions (albeit in a different direction than hypothesized).     

The Effectiveness of Telescopic Ads Delivered Via Interactive Digital Television: The Impact of the Amount of Information and the Level of Interactivity on Brand Responses

This experimental study examines two aspects that influence the effectiveness of a telescopic ad (dedicated advertising location, or DAL) on interactive digital television: the amount of information and the level of interactivity. Two hundred eighty-two respondents were allowed to interact with the DAL as long as they wanted. The results demonstrate that both the amount of information and the level of interactivity have a positive influence on time spent in the DAL. Furthermore, a higher level of interactivity has a positive effect on time spent in the DAL, brand recall, and attitude toward the brand when the amount of information is low but not when the amount of information is high. The amount of information in and of itself has no effect on brand recall and attitude toward the brand.     

《物权法》:国家、公民财产权利保障书

《中华人民共和国物权法》是一部明确物的归属、保护物权、充分发挥物的效用、维护市场经济秩序、维护国家基本经济制度、关系人民群众切身利益的民事基本法律,是法律体系中起支架作用的重要法典。它的作用:一是定分止争,通过确认物的归属,加强对物权的保护,达到维护社会正常秩序的目的。它与社会公众的衣食住行和生老病死等切身利益息息相关,密不可分,被称为"公民财产权利保障书"。二是促进物尽其用,通过规范物权人的权利义务,为物权人充分利用财产提供良好的法制环境,鼓励权利人创造财富,积累财富,扩展物业。它在总结我国民事立法和司法活动长期积累的经验基础上,结合中国的实际情况,设计出了一整套体系完备的物权法律规则,是一部保障安居乐业法,也是一部促进经济发展、构建和谐社会法。     

信息分散程度、审批制度改革与国有企业投资效率——基于市级行政审批中心成立的准自然实验

作为供给侧结构性改革的关键性举措,审批制度改革通过打破行政垄断、缩短投资审批流程,有助于提升微观企业经营灵活性。本文选取1999—2017年沪深两市A股国有上市公司为研究对象,在Hayek(1945)的当地信息优势理论框架下,将市级行政审批中心的成立作为准自然实验,考察审批制度改革如何影响国有企业投资效率及其作用机制。研究发现,审批制度改革能够显著促进国有企业投资效率提升,表现为企业新增投资与投资机会间的敏感性显著提升,且在投资机会信息分散程度更高的企业中更显著,上述研究结论经过内生性处理及稳健性测试后仍然成立。横截面检验显示:(1)与市场化程度低的地区相比,审批制度改革对市场化程度更高地区的国有企业投资效率的提升作用更显著;(2)与中央国有企业相比,地方国有企业受审批制度改革的影响相对更大。作用机制检验发现,审批制度改革显著抑制了国有企业交易费用。本文研究结论既有助于揭示当前简政放权产生的微观经济效应,也能够为进一步深化国有企业改革的实践提供证据支持。     

国有企业领导政治技能与领导有效性关系研究——下属迎合行为的调节作用

目前国内很少有关注高政治氛围的国有企业中领导政治技能与领导有效性二者的关系以及下属迎合调节的影响作用的相关研究。在建立国有企业领导政治技能对领导有效性关系模型的基础上,文章假设国有企业领导政治技能会对领导有效性产生正向影响,下属迎合的调节作用使得这种正向影响变得更大。通过对在陕西省内27家国有企业中的463名国企员工的分析发现:其中政治技能所包含的人际敏锐、表现真诚与领导有效性呈正相关,但是领导处事圆通与领导有效性呈负相关,领导关系经营和领导面子和谐不同程度影响领导有效性。文章证明了国有企业领导高水平政治技能不能完全预示高的领导有效性,但同时也肯定了政治技能的作用;另外证实了下属迎合行为对二者的正向调节作用十分显著。     

The effect of culture on perception and cognition: A conceptual framework

Researchers are increasingly recognizing the role of culture as a source of variation in many phenomena of central importance to consumer research. This review addresses a gap in cross-cultural consumer behavior literature by providing a review and conceptual analysis of the effects of culture on pre-behavioral processes (perception and cognition). The article highlights a series of important perceptual and cognitive differences across cultures and offers a new perspective of framing these differences among cultures—that of “culturally conditioned” perceptual and cognitive orientations. The article addresses several theoretical issues and suggests directions for future research as well as managerial implications.