纳税筹划与企业战略

纳税筹划作为企业财务战略的研究范畴,与企业战略联系密切。纳税筹划对制定与实施企业战略具有重要的影响,纳税筹划能够为企业节约税收成本,直接增加企业的净收益,有利于企业在发展中确立竞争优势,实现其战略目标。     

浅谈高职院校发展战略下的财务战略规划

时代的飞速变化,促进了高职院校发展;随着其办学规模的扩大,高职院校财务管理成为人们所关注的焦点内容。做好财务战略规划不仅可以提高经营利润,还可以提高市场竞争力,得以在变化莫测的市场体系中占据一席之地。本文就高职院校发展战略下的财务战略规划展开分析,主要对财务战略的特点作出研究,也给出了几点有效对策,希望以此来促进高职院校财务战略规划的有效落实,并且提高整体教学质量和效率。     

基于过程论的企业策划研究

企业策划即企业界进行的各种经营管理活动的策划,是一个连动优化、多阶循环的系统过程。文章从过程的角度对企业策划进行分析,旨在借助过程方法,系统地识别企业策划程序,通过过程的管理和控制,减少企业策划的失误,提高策划的效率和成功率,满足企业的策划要求。     

关于税收筹划的若干思考

在我国，税收筹划逐步被有关人员所重视。纳税人要把握好税收筹划与偷税、避税的界限；纳税人可以从投资决策、融资决策和应纳的主要税种等方面进行税收筹划。     

On the fairness of random procedures

We consider procedures that use randomness to make a decision that involves several individuals. We asked subjects to compare the fairness of six pairs of seemingly equivalent procedures. We propose a classification of subjects into two categories: those who are “emotional” in the sense that they exhibit a systematic ranking of procedures on the basis of intuitive notions of fairness, and those who are “consequentialists” in the sense that they systematically view each pair of procedures as being equally fair. According to this classification, about 30% of the subjects are emotional while 31% are consequentialists.     

Organizational ambidexterity: Integrating deliberate and emergent strategy with scenario planning

In this article we propose scenario planning as a tool for fostering organizational ambidexterity. The concept of organizational ambidexterity continues to gain attention, however, clear methods for developing this organizational ability are generally not offered. We therefore describe organizational ambidexterity and situate it in the general strategy literature. Key characteristics of organizational ambidexterity are provided, and the logical link to scenario planning is made. As the concept of organizational ambidexterity is relatively novel, our proposal highlights the use of scenario planning as a potential tool for developing this organizational “skill”, and clear next steps are described to examine our proposal as well as leverage the concept of organizational ambidexterity beyond that of a simple metaphor.     

Metrics capturing the degree to which individual economies are globalized

We discuss metrics of globalization for individual economies as distance measures between fully integrated and trade restricted equilibria in economies initially operating under less than full integration with the global economy. Such metrics can be used to construct country globalization metrics reflecting the distance of economies from full global integration due to trade barriers, barriers to factor flows, barriers to international financial intermediation, solved technological diffusion and other economy-specific features yielding less than full integration into the global economy. Many distance metrics present themselves and none are wholly satisfactory since they each behave differently across various displacements from integration. Distance measures can, for instance, be small in goods space but large in price space. We present alternative measures constructed for eight OECD economies and comment in a concluding section on other measures used elsewhere in the literature such as trade/GDP ratios.     

也谈企业税务筹划的误区

目前,税务筹划已由理论探讨阶段发展到实际推行阶段,且有愈演愈烈之势,很多企业开始关注这个问题.但企业在进行税务筹划时,存在不择手段、不谋全局、不计后果、不切实际等几个误区,使税务筹划的后果令人堪忧,妨碍了税务筹划的进一步推广和应用.     

也谈企业税务筹划的误区

目前，税务筹划已由理论探讨阶段发展到实际推行阶段，且有愈演愈烈之势，很多企业开始关注这个问题。但企业在进行税务筹划时，存在不择手段、不谋全局、不计后果、不切实际等几个误区，使税务筹划的后果令人堪忧，妨碍了税务筹划的进一步推广和应用。     

简化境外投资核准手续促进企业加快"走出去"步伐

实施“走出去”战略是党中央根据新的国际形势和国家发展战略提出的重大战略方针。正确引导和积极推动企业“走出去”,是主动应对经济全球化和区域经济一体化趋势,不断提升国际竞争力的重要举措。但是,目前我国境外投资的核准手续还相当繁琐,影响了企业“走出去”的积极性。一、目前境外投资核准手续存在的主要问题1.程序繁琐。首先,省级外经贸部门在项目核准前,要求拟以现汇出资的境内企业提供外汇管理部门出具的外汇资金来源审查批复,以实物投资方式出资的可免除该项审查,外汇资金来源审查还要求满足对外投资不能超过企业净资产的50%、账…     

On economic games which are not necessarily superadditive: Solution concepts and application to a local public good problem with few a agents

Core-like solution concepts based on stable coalition structures are studied in the context of games which are not necessarily superadditive. It is shown that a simple economic model involving local public goods financed by wealth taxes has this characteristic.     

On the existence of pure strategy Bertrand equilibrium

Summary The paper analyses the existence of pure strategy Nash equilibrium in price competition (or Bertrand equilibrium) in a homogeneous product market when costs are strictly convex and proves that if output is demand determined such equilibrium always exists. This paper also characterises such equilibria and shows that if firms are identical such equilibria are necessarily non-unique. However for firms with asymmetric costs it can be unique or non-unique.I am greatly indebted to Anjan Mukherji and Kunal Sengupta for this paper. I also express my profound gratitude to a referee of this journal for a very helpful set of suggestions.     

Theoretical conditions under which monetary policies are effective and practical obstacles to their verification

Summary. We derive (i) necessary and sufficient and (ii) sufficient conditions for monetary policies to conform to what the literature characterizes as good policies. We show that the biasing effects of omitted variables, measurement errors, and misspecifications of true functional forms on the coefficients of monetary-policy reaction functions present practical obstacles to verifying such conditions.Received: 30 September 2003, Revised: 6 February 2004, JEL Classification Numbers: E52, E58. Correspondence to: George S. TavlasWe thank Charalambos Aliprantis, Peter von zur Muehlen and an anonymous referee for helpful comments on an earlier version of this paper. The views expressed in this paper are the authors own and do not represent those of their respective institutions.     

试论旅行社的品牌化经营问题

基于旅行社目前缺乏品牌经营意识和科学管理,且市场化进程缓慢,导致我国旅行社处于恶性价格竞争的现状.在本文中,笔者对我国旅行社品牌战略的研究现状进行了阐述.并从旅行社发展现状、旅游市场、旅行社自身发展需求等方面研究旅行社管理品牌化的必要性以及旅行社管理品牌化的主要内容和途径.     

试论我国区域规划中存在的问题与对策

区域规划是一项系统工程,经济发达国家在工业化时期所采用的规划发展模式大都是"先发展,后治理",但单纯实行该模式可能造成社会环境的极大破坏。文章在综述了区域规划新特点后,分析了我国区域规划中可能存在的的问题,最后提出了加大环境投资等若干建议。     

On modeling incentive systems which utilize pollution charges for pollution abatement

This paper examines a scheme of economic incentives for environmental protection, in which spatially differentiated pollution taxes are in use in compensating the pollution abatement costs. A simple mathematical model is described which determines an incentive system that encourages polluters to reduce the discharges to an acceptable level of ambient quality standards in a cost-effective manner. It is shown that the vector of pollution charges has to be proportional to the marginal abatement cost vector, but is smaller than the latter in magnitude. It is demonstrated that a necessary incentive effect may be achieved even if the total pollution charge is much lower (about three times) than the total abatement costs. It is also estimated how this charge incentive system reconciles conflicting criteria of cost-effectiveness and of equity. These conclusions are verified by numerical experiments with real data.     

On choosing which game to play when ignorant of the rules

This paper suggests a theory of choice among strategic situations when the rules of play are not properly specified. We take the view that a “strategic situation” is adequately described by a TU game since it specifies what is feasible for each coalition but is silent on the procedures that are used to allocate the surplus. We model the choice problem facing a decision maker (DM) as having to choose from finitely many “actions”. The known “consequence” of the ith action is a coalition from game f _i over a fixed set of players \(N_i\cup\{d\}\) (where d stands for the DM). Axioms are imposed on her choice as the list of consequences (f ₁,..., f _m ) from the m actions varies. We characterize choice rules that are based on marginal contributions of the DM in general and on the Shapley Value in particular.     

On linear models with rational expectations which admit a unique solution

Based on a generalization of Doob's theorem, the method used in this paper is applied to derive the unique reduced form a general linear model containing rational expectations of the current endogenous variables made in several previous periods. In this procedure there is no need for assumptions on the structure of the policy instruments.     

论信息披露制度的基础环境

国家是否干预信息坡露制度的制定,理论上有三种模式,实践中有不同观点。作认为取决于基础环境,不同的社会经济环境,国家权利、资本市场与信息披露制度也应当不同。现阶段我国经济行为最有力的控制和证券市场的实际管理仍是政府,应当坚持和完善上市公司信息坡露制度,加速信息披露制度规范化进程。     

跨国公司在华股权战略的变化趋势

跨国公司在东道国的股权战略是跨国公司全球战略的一个组成部分,它既要服从跨国公司全球战略的总体安排,同时也取决于跨国公司在具体东道国对公司进入和经营风险的判断、公司对经营活动控制的需要以及东道国有关外资所有权的管制政策的变化。当公司进入和经营风险较高时,跨国公司一般采取低股权战略,以便降低公司运营资本的风险暴露。随着公司在东道国的进入和经营活动的开展,特别是东道国市场规模的迅速扩展,公司在该东道国的经营业务在公司全球战略中的地位提升,以及东道国有关外资股权参与的管制降低时,跨国公司就有可能采取高股权战略,…