全球中小企业税收优惠制度改革及借鉴

20世纪70年代开始,主要发达国家都对中小企业税收优惠制度进行了重大改革:从全面优惠到有选择的重点优惠;在坚持税收法定原则的基础上,灵活务实;引入税式支出,对税收优惠进行绩效考评;非常注重政策的配套与协调等。中国在中小企业税收优惠制度方面存在法定性不足、受惠主体过窄、力度小、优惠方式单一、导向性不明显、配套协调不够、缺少科学合理的评价等问题。因此,中国应借鉴全球中小企业税收优惠制度改革的经验,有针对性地进行改革。     

SME development,economic growth,and government intervention in a developing country: The Indonesian story

There is an ongoing debate in the literature on the development of small and medium enterprises (SMEs) in less developed countries (LDCs) on two issues: the survival of SMEs in the course of economic development and the importance of government promotion programs for SME development. This research paper aims to examine those issues empirically with Indonesian data. For this purpose, it develops and tests a set of hypotheses. It shows that both real gross domestic product per capita and government development expenditure (especially that used to finance SME development promotion programs) have positive impacts on SME growth. With this finding, the research argues that SMEs in LDCs can survive, and even grow in the long-run, for three main reasons: (a) they create a niche market for themselves, (b) they act as a “last resort” for the poor, and (c) they will grow along with large enterprises (LEs) because of their increasingly important production linkages with LEs in the form of subcontracting.

What the subsistence marketplaces stream is really about: Beginning with micro-level understanding and being bottom-up

This commentary reiterates the essence of the subsistence marketplaces stream in light of the focal paper. The subsistence marketplaces stream provides a granular, micro-level understanding of the intersection of poverty and marketplaces. The term ‘subsistence marketplaces’ was deliberately coined to keep the focus on preexisting marketplaces to learn from in order to design solutions for all contexts. Such marketplaces should be studied in their own right, and not as a means to a preconceived end, whether it be for outside companies or government policy and so forth. We study subsistence marketplaces inside-out rather than outside-in – beginning at the micro level and being bottom-up in deriving implications for many sectors of society. We traverse a journey which is in the opposite direction to beginning with ideological lenses, wherein we have developed an ecosystem of research, forums, curricular innovations and community outreach.     

我国知识型员工特点及激励对策

随着经济的发展、科技的进步,我国的知识型员工对于企业来说越来越重要。与普通员工相比,知识型员工具有素质高、专业能力和自主性强、富有创造性、重视自我价值的实现、流动性大、能为企业创造价值等特点。由于我国正处于社会经济发展的转型期,部分企业并不了解如何激励知识型员工,导致我国企业创新能力不高,管理效率低下,最终和外资企业竞争失败,人才流失严重。要充分激励知识型员工的积极性,企业应充分授权,建设人性化的企业文化和学习型组织,建立公平、合理的薪酬制度,以提高企业管理效率,在激烈的市场竞争中取得胜利。     

地方政府激励与土地要素利用关系分析

以锦标赛模型为基准,分析地方政府激励与土地要素利用之间的关系发现,锦标赛机制激发了地方政府在地方经济发展中的极大努力和对土地要素的最优使用;当预算约束被软化后,存在大量投入土地要素来换取高额奖励的现象,在土地要素存在多种使用途径情况下,锦标赛产生了地方政府之间的＂攀比＂现象,即地方政府均会将土地要素更多地投入到＂投资少、见效快＂的用途上去。     

挑选合适酒店工作的员工提高激励效果

挑选适合酒店工作的员工是酒店成功的前提,是创造满意客人的关键。合适的酒店员工可为客人提供满意的情感体验,提升酒店在客人心目中的地位,切实提高酒店的激励效果。因而酒店管理者对合适的员工应建设一个开放型的上下级沟通环境,鼓励员工从工作中寻找乐趣,制定高标准的服务程序,提倡酒店的合作精神,并努力促使员工自行解决问题,同时关注员工的职业生涯发展,从而进一步的提高酒店的激励成效。     

建立农业产业化激励机制的思考

农业产业化激励机制主要以物质激励、利益刺激等方式,调动农业产业化主体———农户与农业中介组织参与农业产业化活动的积极性,从而加快农业产业化发展进程,它是推进农业产业化发展的动力之源。文章认为,农业产业化活动激励机制是一种制度创新,它主要包括农业土地制度的创新,农业经济组织的创新,农业技术、信息、资本支持体系的创新及农业产业化政府支持体系的创新等四个方面。     

激励、监督与经销商依从：依赖结构的调节作用

文章以代理理论为基础,实证分析激励和监督对经销商依从的影响及依赖结构的调节作用。研究发现：激励会促进经销商依从,而监督则会抑制经销商依从;相互依赖强度会削弱监督对经销商依从的负向影响,但对激励与经销商依从间的关系没有显著影响;经销商相对依赖会增强激励对经销商依从的正向影响,但对监督与经销商依从间的关系没有显著影响。文章最后对研究发现进行讨论,并提出管理建议和未来研究的方向。     

国际贸易理论的演进逻辑:贸易动因、贸易结构和贸易结果

国际贸易理论历经古典贸易理论、新古典贸易理论、新贸易理论、新兴古典贸易理论和新新贸易理论五个阶段,主要回答三个基本问题:贸易动因、贸易结构和贸易结果。依据不同的假设,贸易理论对影响贸易的边界条件的解释各不相同,对贸易动因解释也不相同;贸易结构从行业间贸易、行业内贸易发展为企业间贸易,国际贸易正在向全球化下的企业分工演变;贸易结果是国际贸易得以持续展开的效果,生产力提升是最终的结果。基于三个基本问题,比较各种国际贸易理论,揭示各种国际贸易理论的局限性,并做出评价。     

The Myth of the Salesperson: Intended and Unintended Consequences of Product-Specific Sales Incentives

Product-specific sales incentives (PSIs), or "spiffs," have instigated conflict in business and sales for more than fifty years. PSIs are exactly what they sound like: incentives offered by manufacturers to salespeople to encourage them to promote certain products above those of competitors. PSIs have provoked considerable controversy. They are sometimes likened to "bribes," in that their purpose is to motivate salespeople to offer advice that might contradict what they would otherwise recommend. If a salesperson's job is to sell an array of products, how is it equitable for him or her to receive additional compensation for selling certain products above others? In addition, how are we to justify the bias that the presence of PSIs introduces into the selling process. There is concern that this causes negative consequences for stakeholders, including manufacturers, retailers, salespeople, and, of course, customers. How does this affect the competitive process?The research conducted explores the reaction to PSIs by people of different ages. It reveals a correlation between age, education, and reaction to PSIs. The findings correspond with the Josephson Institute of Ethics report, which found that younger adults tend to exhibit higher tolerance for unethical behavior. Examination of PSIs, like other sales incentives, reveals intentional and unintentional consequences to a wide array of stakeholders. The research indicates that there is value inherent in considering both the propriety and manner of implementation of sales incentives, such as PSIs.     

Business Ethics versus Economic Incentives:<Emphasis Type="Italic">Contemporary Issues and Dilemmas</Emphasis>

Contemporary economic thought presumes that individuals in a society always act according to their self-interest or private economic incentives, while important ethical motivations for action, such as a concern for others and public interest, are largely ignored. This paper is based on my experience of teaching an undergraduate course that highlighted the divergence between economic incentives and ethical motives for action in present-day life and business. Teaching tools such as lectures, case and group discussions were employed to address important ethical dilemmas of individuals and managers in contemporary societies. Readings underscored the evolving relationship of business ethics and economic incentives, and the relevance of ancient ethical principles (e.g., Ethics of Interdependence, and Ethics of Prudence and Self-Development) to present-day business ethics. The course emphasized the imminent need in contemporary societies to reduce the divergence between economic incentives and ethical motives for action, and called for a greater understanding of business ethics today, given the complex ethical concerns that managers confront in the current global environment.     

The Role of the Investment Climate and Tax Incentives in the Foreign Direct Investment Decision: Evidence from South Africa

In this article, the author uses microdata and firm interviews to explore the role of foreign direct investment drivers in South Africa. Reinforcing the majority of the foreign direct investment literature, she finds that pecuniary incentives play a negligible role in the investment decision for the majority of firms. The micro level of analysis enables specification of the investment climate constraints that are decisive—notably political and regulatory uncertainty, skills, labor regulation, and exchange volatility. This area-specific analysis contains potential lessons for other sub-Saharan countries.     

中小企业人力资源管理存在的问题及对策研究

当前,我国中小企业在人力资源管理方面存在的问题,主要有缺乏人力资源战略规划,缺乏完善的人力资源开发和培养体系,人员考核与激励机制不规范等,原因在于中小企业缺乏必备的人力资源管理知识,人才观念落后,缺乏良好的企业文化支支撑等。中小企业做好人力资源管理工作,需要科学构建人力资源管理体系,采取积极有效的人力资源管理战略,以科学规范的人力资源配置来为企业的永续发展服务。同时,在做好人力资源规划、培训与开发、考核与激励的基础上,努力构建发展型的企业文化,坚持以人才为本,重视员工在企业中的价值,从而使人力资源管理发挥最大的效用,促进企业实现持续快速发展。     

A causal analysis of the role of institutions and organizational proficiencies on the innovation capability of Chinese SMEs

We attempt to advance the existing narrative about the role of local institutions vis-à-vis the organizational capabilities of Chinese SMEs, and the influence of such linkages on the innovation capability of these firms. Specifically, we complement recent work by investigating the impact of macro- as well as micro-level aspects of Chinese institutions (Government support; Guanxi) on the ‘Improvisation’ and ‘Learning’ capabilities of Chinese SMEs and, ultimately, these firms’ innovation capability. Our conceptual arguments are embedded in Institutional, Organizational learning, and Resource-based theories. We isolate, unpack, and discuss several inter-related, yet distinct, causal mechanisms that ultimately influence Chinese SMEs’ innovation capability development. Based on a Partial Least Squares analysis of more than 200 firms, we find empirical support for all six hypotheses which represent the above-mentioned relationships. Our findings offer insights pertaining to: (1) the relative impact of institutional versus firm-specific factors in developing organizational proficiencies, (2) the mapping of macro- and micro-level institutional effects on organizational proficiencies, and (3) the relative effect of organizational proficiencies on innovation performance.     

中国经济增长路径、大国效应与模式转变

本文分析了中国经济增长模式的内在逻辑和机理，阐明了从乡镇企业大发展到制造业逐步具备全球竞争优势的技术进步路径转变，指出了政府干预在低成本竞争和外向型扩张中的作用。本文的分析表明，随着中国从一个封闭的“小国”逐步成长为“开放”的大国，出现了大国效应和参与国际协调的必要性。作者建议政府为保持宏观政策的自主性，主动改变干预模式、参与国际协调，避免外部的“强制调整”，为此，提出了增长路径转变过程中的政策选择。     

中国政府资产负债核算的理论与实践问题

通过编制政府资产负债表,提供完备的数据基础和翔实的核算信息,分析政府运行风险,对于维护国家经济安全和金融稳定具有重要的应用价值。从编制现状看,已有的研究对我国政府资产负债表核算进行了积极探索,但编制政府资产负债表的核算理论基础不完备,尚未建立完整的核算体系。在当前的经济发展阶段,中国政府层级与组织结构的复杂性,增加了中国政府资产负债核算理论体系构建的困难程度。本文从政府部门的定义与内涵、资产负债范围划分与分类、核算原则的确定、核算理论体系与国民经济核算(SNA)衔接等几个方面,研究构建中国政府资产负债核算理论体系需要解决的问题以及存在的困难,旨在为下一步构建具有中国特色的政府资产负债核算基本理论体系提供重要基础,并从流量和存量的结合、分析框架建设、数据基础治理、隐性债务和或有负债等视角提出了思路,以期为政府资产负债表的编制及应用提供理论指导。     

从国家与社会关系看中小私营企业主的政治参与

私营经济及私营企业主阶层的形成和出现,是中国改革开放以来社会结构变化中最引人注目的现象。关注中小私营企业主政治参与,有助于促进社会和谐发展。结合目前国内对私营企业主阶层政治参与研究的状况和实地调查,着重从国家与社会关系的角度分析我国中小私营企业主阶层的政治倾向和政治参与,在此基础上提出中小私营企业主阶层政治参与的真实社会建构。     

Sources of variation in firm profitability and growth

This article reports an analysis of the sources of variation in profitability and growth for manufacturing firms located in eleven European countries. A variance decomposition analysis determines the importance of the country, industry, corporate group and firm effects on profitability and growth. The analysis reveals evidence of differences between industries in the comparative advantage offered by different countries, reflecting a tendency for specialization and geographic concentration. However, as in several previous studies, the firm-level effects are the most important class of effect in explaining the variation in performance.     

Antecedents of growth through mergers and acquisitions: Empirical results from Belgium

This paper empirically investigates the antecedents of growth through mergers and acquisitions (M&As) in a typical continental European country, Belgium. The article reports on a study using data on 484 private and listed bidders engaging in 990 M&As during 1997-2007, and matches this sample with companies that did not pursue any external growth. By analyzing firm characteristics, industry, and aggregate financial market variables, the study can also discern the motives that are important in the decision to acquire. The results show that neither the firm's cash position nor its cash-generating abilities influence its choice to grow externally. Yet, intangible assets affect the M&A decision positively, whereas ownership concentration and bank loans have a negative effect. In industries where incumbents are operating at a lower scale and in more highly concentrated industries, the odds of firms participating in M&As are larger. Industry deregulation, industry growth, and financial market conditions have no influence. These findings are largely comparable across listed and private firms. Yet, the data do reveal that the operating scale of industry incumbents and industry concentration matter only in horizontal and domestic takeover decisions.     

中小企业信用缺失的危害及对策研究

本文认为,信用是一个企业生存和发展的基础,也是市场经济的基石和灵魂,然而由于我国市场经济体制不够完善,失信现象经常发生,而交易双方信息不对称、征信体系不健全、企业信用的法律约束和保障机制乏力、信用中介服务落后、地方保护主义和部分官员政绩意识不正确是引起中小企业信用缺失的主要原因。信用缺失会给企业带来巨大的负面效应,破坏企业生存与发展的软环境,使企业运行处于无序状态。为加强中小企业信用体系建设,应建立和完善中小企业信用评估体系、信用担保体系、内部信用管理制度和信用监管制度,规范发展企业信用中介服务机构,从法律上加大对失信企业的惩罚力度。