基于啤酒游戏的供应链管理信息支撑体系研究

啤酒游戏是一个生产和配销单一品牌啤酒的系统,证实了牛鞭效应的存在,牛鞭效应是供应链中普遍存在的现象!在对啤酒游戏进行深入思考的基础上,文中得出结论信息共享是解决“牛鞭效应”的基本途径。鉴于信息流的重要性,详细介绍了信息技术的支撑体系,并以电子商务为例,分析了解决“牛鞭效应”的对策。     

供应链管理中的“牛鞭效应”研究综述

随着全球化的竞争不断加剧,企业间的竞争逐渐转变为供应链与供应链之间的竞争。牛鞭效应的出现使供应链系统运作效率低下,日渐成为供应链研究的焦点。通过对牛鞭效应的定义及危害等方面进行简单阐述,就牛鞭效应的成因及减弱方法进行了梳理,并对未来供应链管理中的牛鞭效应进行了预测和展望。     

基于委托代理理论的弱化牛鞭效应的对策研究

首先阐释了牛鞭效应的内涵,并从博弈论的角度深入分析了牛鞭效应产生的根本原因,进而提出了强化牛鞭效应的短缺博弈问题,最后基于委托代理理论中的道德风险问题的分析框架,给出了弱化牛鞭效应的对策。     

供应链中\"牛鞭效应\"案例分析及解决方法研究

“牛鞭效应”是供应链管理中一种普遍存在的现象,随着经济的发展,竞争的加剧,如何消除“牛鞭效应”产生的危害．已经成为人们关注的一个问题。本论文通过具体的案例分析,说明“牛鞭效应”对整个供应链产生的负面影响;并根据此例．提出了一些解决问题的方法。     

信息共享——缓解供应链中"牛鞭效应"的有效途径

“牛鞭效应”是供应链上存在的一种普遍现象,它会导致供应链上企业库存水平提高、服务水平下降、效率低下、成本过高等问题,会严重影响到供应链的整体竞争能力及利润。因此论文针对“牛鞭效应”产生的根本原因——信息不能有效共享,提出通过合作观念建立、技术支持、共享机制（包括共享标准、考核机制、激励机制）建立三方面实现信息共享,从而缓解“牛鞭效应”。     

供应链管理中的牛鞭效应研究

\"牛鞭效应\"是供应链管理中一种普遍存在的现象,随着经济的发展,竞争的加剧,如何消除\"牛鞭效应\"产生的危害,已经成为人们关注的一个问题。文中通过对\"牛鞭效应\"的定量分析,提出了缓解\"牛鞭效应\"的若干建议。     

大规模定制模式对供应链“牛鞭效应”的影响

结合大规模定制模式的特点,分析了供应链“牛鞭效应”的新变化。一方面,由于推动式供应链转变为推拉相结合的供应链,在一定程度上缓解了“牛鞭效应”;但另一方面,由于产品从标准化生产转变为定制化生产,客户的定制化程度在一定程度上又使得“牛鞭效应”更加复杂;在此基础上,结合模型对如何减缓“牛鞭效应”作了简要阐述。     

基础研究与实验会计学的基础理论框架体系——基于会计实验发展现状的研究

中国的会计实验已走过了54年的历程,目前却陷入了一种发展的“困局”。如何使其突破困局并获得长远发展？这是教育界普遍关心的重大问题。笔者通过调查发现：关健在于加强会计实验的基础研究,正确确立研究目标并建立实验会计学的基础理论框架体系。     

关于会计实验本质与新学科产生条件问题的研究

会计实验是20世纪70年代末至80年代初在我国逐步兴起的一种会计实践活动。对其的评价存在两种尖锐不同的观点。但是，二十多年来会计实验却在批评声中逐渐发展起来。这就很值得我们思考。尤其当国际上实验经济学荣获了诺贝尔经济学奖後，重新认识会计实验就显得更为必要。而这些又必然涉及新学科产生的条件和会计实验的本质问题。     

有限理性论

有限理性的概念是由西蒙教授引入经济学的,是指经济主体通过其实际行为表现出来的理性。现有的一些有限理性理论在一定范围内获得了实验研究结果的支持。通过对有限理性理论最新发展成果的介绍,重点阐述了注意力对概率判断的影响和经济主体做选择的主要方式等几个核心问题。     

从经济学角度透视CPA诚信危机

近几年,注册会计师(CPA)行业造假事件层出不穷,公众对于CPA出具的审计报告是否具有可信性已产生极大的怀疑。针对CPA诚信危机这一现象本文从经济学角度加以剖析。     

Game-Theoretic Modelling of Transboundary Pollution

Transboundary pollution is pollution which is emitted in one country, and deposited or causing harm in another country. Due to the absence of a supranational institution that could enforce international legislation, transboundary externalities cannot be approached in the same way as domestic pollution problems. In an attempt to find non-traditional solutions to such crossborder problems, recent environmental economics literature incorporates behavioural assumptions with the help of game theory. This paper discusses how different types of transboundary pollution have been approached, and which static and dynamic game theoretic solution concepts have been evaluated. While full cooperation among countries yields the economically optimal outcome it is difficult to reach, because countries are faced with an inequitable sharing of the burden of pollution abatement and with the incentive to free-ride. Side payment schemes to aid burden sharing and strategies to circumvent free riding are reviewed. Issues such as transaction costs, information and motivation are briefly discussed.     

The ties that bind: Buyer-supplier relations in the construction industry

This study considers the consequences of Inter Organisational relations at two levels: the micro level of the individual, and the macro level of the organisation. Merging Transaction Cost Economics with theories on the Social Embeddedness of relations, the paper tackles several hypotheses about problems in buyer–supplier relations. We amend the general hypothesis, as has been put forward by other researchers, that having a common past in combination with an expected common future in business will reduce the likelihood that problems and conflicts occur. Our focus lies on whether this shared past and future can preclude problems better when the organisational relations are at the micro level. Our analyses of survey data from 448 contractor–subcontractor relations from the contractor's perspective in the construction industry reveal mixed support for effects of a shared past or future. We hardly find any of the expected positive effects of a shared past on supplier performance. However, we do find support for the hypothesis that a larger likelihood of future business with the same business partner has a stronger (negative) effect on the occurrence of problems if the expected future business is at the level of individuals (instead of at the level of organisations).     

经济发展与会计准则制定的困境

本文在对我国经济发展和会计准则变迁分析的基础上,通过剖析《债务重组准则》和《非货币性交易准则》的修订,指出我国会计准则制定中存在着宏观经济发展与微观经济主体的不相适应及利益冲突的矛盾,从而认为会计准则的制定与实施是一个渐进的过程,是政府与市场不断博弈的结果。     

博奕论视角下的资产评估职能研究

传统资产评估理论将资产评估活动视为机械化与程式化的过程,因而对资产评估的职能认识比较单一和狭隘。随着社会的进步和经济的发展,在资产评估过程中探求各种因素,尤其是人的因素如何影响评估结果的准确性,以求规避不准确性结果的出现,将有很强的现实意义。本文用博弈论的相关理论对资产评估活动进行研究,以期对其职能准确界定提供参考。     

经济学说的演进与会计科学理论的发展

经济学是会计学的基础,在会计理论发展的道路上,经济学扮演着非常重要的角色。会计的基本理论与方法密切依存于不断演进中的经济理论,经济学理论和方法的创新必然会对会计学的发展产生深远的影响。     

Learning, communication, and the bullwhip effect

We investigate the effect of learning and communication on the bullwhip effect in supply chains. Using the beer distribution game in a controlled laboratory setting, we test four behavioral hypotheses – bounded rationality, experiential learning, systems learning, and organizational learning – by systematically manipulating training and communication protocols. We find that order variability decreases significantly in a setting in which participants start with hands-on experience, and are then allowed to formulate team strategies collaboratively. This result indicates that while training may improve individuals’ knowledge and understanding of the system, it does not improve supply chain performance unless supply chain partners are allowed to communicate and share this knowledge. Our results indicate that the bullwhip effect is, at least in part, caused by insufficient coordination between supply chain partners.     

中国债券市场开放度的博弈分析

本文从信息是否完全的角度出发,运用博弈论和信息经济学的相关理论,对债券市场信息不对称、境外机构发行人民币债券和境外机构市场准入问题进行了静态和动态博弈分析。求解了不同情况下的纳什均衡,对债券融资中现实问题给予了理论阐述和证明,并分析了境外机构在境内发行人民币债券的各种影响。     

Link bidding in laboratory networks

This paper presents the results of laboratory experiments that explore the network formation process. Performances of three institutions, each derived from theoretical models found in the literature, are compared. All three institutions are found to generate similar levels of efficiency. In hospitable environments, the institutions achieve 85% efficiency, but all three fail to generate any positive surplus when stress tested.Received: 28 May 2002, Accepted: 14 March 2003, JEL Classification: A14, C70, C90, D20The authors wish to thank the International Foundation for Research in Experimental Economics for financial support in the form of subject payment money. This work has greatly benefited from comments by an anonymous referee, Rob Gilles, participants in the Social Network session at the 2001 Southern Economic Association Meetings, and seminar participants at the University of Arkansas.