风险导向审计及其在我国的应用分析

风险导向审计是以全局战略观的眼光评价客户的所有经营行为的有效性,将风险置身于审计的全过程。本文分析风险导向审计产生的背景与原因,对现阶段我国推行风险导向审计进行了可行性分析,并指出其局限性,最后提出相应的建议。     

对我国医药企业自主创新演化机制的分析

自主创新是当前商业界和学术界研究比较热的话题。政府相应地制定了一系列的政策和法规来鼓励企业进行自主创新。在这种背景下,我国的医药企业也积极响应国家的政策进行自主创新。然而,医药企业创新在实际操作中的行动方向差异很大。针对这种差异,笔者将医药企业创新划分成新功能创新和新设计创新两种,并且通过对一系列的数据和资料分析后,发现我国的医药企业的创新并非实质上的自主创新即新功能创新,而是新设计创新。文中对产生这种局面的演化机制进行了分析。     

Regional Unemployment in Transitional China: A Theoretical and Empirical Analysis

The purpose of this paper is to explain the pattern of regional unemployment in transitional China. A model is developed to explore how urban unemployment in the provinces is influenced by peasants' wages, formal sector wages, and the size of the formal sector. Evidence from panel data suggests that a significant indicator of high unemployment rates is greater Urban–Rural Income Inequality within the province. The hypothesis is that the urban–rural income gap produces migration, and more rural migrants substitute for urban workers, causing further urban unemployment.Since the economic reforms began in 1978, the non-state owned enterprises have been carrying an increasing weight in the economy, and they have contributed significantly to the rapid economic growth of China. Empirical evidence shows that economic reforms have reduced unemployment. The provinces that are still heavily dependent on the state sector are therefore more likely to experience higher unemployment.     

A Note on Minimax Mixture of Distributions Free Procedure for Inventory Model with Variable Lead Time

In recent papers, Moon and Choi (1998) and Hariga and Ben-Daya (1999)considered a continuous review inventory model with a mixture of backordersand lost sales in which the lead time, the order quantity, and the reorder pointare decision variables was studied. Moreover, they also develop a minimaxdistribution free procedure for the problem. While the demands of differentcustomers are not identical in the lead time, then we can't only use a singledistribution (such as Moon & Choi (1998) and Hariga & Ben-Daya (1999))to describe the demand of the lead time. Hence, we correct and extend the modelof Moon and Choi (1998) and Hariga and Ben-Daya (1999) by considering thelead time demand with the mixture of distributions. In addition, we also applythe minimax mixture of distributions free approach to the model by simultaneouslyoptimizing the order quantity, the reorder point, and the lead time to devise a practical procedure which can be used without specific information on demand distribution.     

股市现状需要"绿鞋"吗?--谈超额配售选择权

超额配售选择权是股票发行的一种弹性机制,俗称“绿鞋”(greenshoes)。本 文通过对“绿鞋”制机理与作用的分析,阐述了在上市公司运作机制不规范的 条件下, “绿鞋”制不宜施行的道理,提出了规范股票发行制度的建议。     

日本、韩国产业政策演变对我国的启示

世界上很多国家都实行产业政策,但实施比较成功的是日本和韩国。两国政府在经济发展不同阶段制定适当的产业政策,使经济得以快速发展。本文分析日、韩两国产业政策的发展历程、产业政策实施特征及启示。     

R＆D的投入对GDP增长贡献的定量与实证分析

近年来R＆D（研究与试验发展）在社会经济发展中的作用越来越重要,本文基于索洛模型提出用于测度研发（R＆D）投入对GDP贡献的定量分析模型,最后利用我国近十年的数据对模型作实证分析,得出我国十年来研发投入对GDP贡献率呈现平稳增长态势,但贡献率较低。     

发言摘登

这次会议讨论的是一个很重要的题目──国企转型与企业文化构建。我们现在对企业文化的认识,如果同10年前相比,可以说是跨越了一个世纪。当时感觉企业文化是个新鲜东西,并不知道它有多大用途,好像很时髦,多数人对它的认识还是狭窄的、浮面的。10年后的今天,经过理论界的探索研究,特别是经过企业界的创新实践,使得我们对企业文化的认识有了很大的发展。中外企业文化杂志社利用庆祝创刊10周年的机会,组织大家共同研讨国企转型与企业文化构建,这个题目选得非常好。当前,企业文化在中国的需求,很重要的一点就是与国企转型联系在了一起。企业文化…     

林志玲的营销启示 美女为何能搅热市场

“像林志玲那样红火”! 也许将成为每一个经营者的口号。林志玲的走红,看似时间的偶然,却是历史的必然,因为新世代的年轻人迟早要选定他们的代言人。“巴黎欧莱雅”,“他+她功能饮料”,“索尼爱立信”,“百事可乐”,“摩托罗拉”……这些用时尚打造品牌的实践者,在“制造需求,创造消费者”上,能从林志玲身上得到什么启示。