效率、公平与区域协调发展

任何国家都存在由区域差异而导致的区域差距,政府的责任是要控制乃至缩小这种区域差距,实现区域的协调发展.改革开放以来我国的区域差距逐步扩大,这与中央政府区域政策目标在效率与公平上的孰为"优先"的偏差有关.本文认为,效率与公平是两个不同层次的概念,中央政府应该确立效率与公平兼顾的区域政策目标,并建议国家开征"统筹税",促进在效率与公平兼顾基础的区域协调发展.     

公司规模与资产负债率: 来自上市公司的证据

本文对2005—2008年我国大型与中小型上市公司的资产负债率进行比较研究,发现前者的资产负债率显著高于后者。通过实证研究深入分析二者差异的成因,研究结果表明,大型上市公司有更强的贷款意愿,而中小型上市公司相对有较强的股权融资偏好;上市公司的所有权性质会对其资产负债率产生影响;大型上市公司的规模效率有利于其进行债务融资,同时,中小型上市公司治理状况是导致其资产负债率较低的原因之一。     

Firm‐Level Evidence for the Language Investment Effect on SME Exporters

Both analysis of international trade and the knowledge resource theory of the firm imply that language skills should play a vital role in exporting. This may be apparent to large multinationals with sites in many different linguistic locations, but we show it is less obvious to smaller companies. With data on the language used by each of a large sample of European small‐ and medium‐sized enterprises in their export markets, we test and estimate the effects of language assets on language performance in export markets and on export sales. Controlling for the possibility that language skills may be acquired by exporting, we find a very substantial export return to linguistic expertise, indicative of unexploited gains from investment in languages. There is also evidence of greater under‐investment in language skills in English‐speaking Europe.     

我国国有商业银行改革的关键:产权制度改革

随着我国国有银行改革逐步深入,在很大程度上增强了进入市场参与竞争的能力和条件,市场化倾向的经营运行机制也开始逐步确立,但仍然与我国国有商业银行改革目标有较大的差距,国有商业银行不仅未能摆脱低效率,反而步入高风险的困境。本文从我国国有商业银行单一产权和产权不清等现状出发,借鉴国外商业银行产权制度的改造经验,指出中国国有商业银行改革的首要问题和核心问题是进行产权制度改革,进行股份制改造是当务之急。     

Investment portfolio balancing: application of a generic self-organizing fuzzy neural network (GenSoFNN)

In contrast to short-term stock trading, portfolio managers are interested in the medium- to long-term peaks and troughs of the stock price cycles as signals to balance their stock portfolios – the predicted trough is the signal to buy the stock and the predicted peak is the signal to sell the stock. As statistical models are generally inadequate or incapable of providing such portfolio balancing signals, we propose using the generic self-organizing fuzzy neural network (GenSoFNN)—a fuzzy neural system – as a tool for portfolio balancing. The network adopts the supervised learning approach to detect inflection points in the stock price cycles, and a modified locally weighted regression algorithm is employed to smooth the stock cycles. The GenSoFNN-based portfolio balancing system was evaluated with experiments conducted using 23 stocks from the New York Stock Exchange and NASDAQ, and the results showed an average profit return of 65.66%. The contributions of the proposed GenSoFNN intelligent portfolio balancing system are twofold: it can be used as an efficient trading solution and it can provide decision support in trading via its generated rules. Copyright © 2009 John Wiley & Sons, Ltd.     

从BSC的应用看我国企业绩效管理的误区

平衡计分卡(BSC),在国外已经被证明是非常有效的战略性绩效管理工具,但是在我国许多企业应用的结果大多是失败。无论使用BSC或者其他的绩效管理方法,我国企业的绩效管理水平依然没有明显改善。本文认为,我国企业对绩效管理的认识,对BSC等绩效管理方法工具的认识存在误区。本文从BSC的应用,分析这些误区,给出提高绩效管理水平的建议。     

Person–project fit and R&D performance: a case study of Industrial Technology Research Institute of Taiwan

This study examined the relation between the research and development (R&D) performance and the fit between a researcher's cognitive type and the task demand of the project that was implied in Wang, Wu & Horng's (1999) study. Three hundred and eighteen research projects completed by 205 project leaders in the 3 years were classified into Unsworth's four creativity types along two dimensions: (1) whether the research addressed an open- or closed-ended problem and (2) whether the project was assigned or actively sought by the researcher. Each researcher's personal traits were assessed using Myers–Briggs Type Indicator (MBTI) and Kirton's Adaptor–Innovator Scale (KAI). Results show that researchers with a conforming, feeling, or judging-type cognition performed better with assigned projects for solving closed problems. Those with an originality and intuitive-type cognition performed better on self-initiated projects for solving open-ended problems. Researchers with sensing-type cognition performed better with assigned projects for solving open-ended questions. Thus, a careful match between a researcher's cognitive type and the task demand of project is important for R&D management.     

Acceptance of China Research in Western Accounting Journals (1978-2007)

This study provides a statistical analysis of the research involving mainland China accepted in Western accounting journals in the past thirty years (1978-2007). The analysis focuses on assessing the level of acceptance of China research and examining the publication patterns of these studies. Based on the results, the study then explores factors explaining the findings, and provides critical assessments on the status quo of China research, suggestions to cope with current problems, and suggestions to promote China research.     

浅谈学校后勤社会化的原则和特点

通过介绍学校后勤社会化的历史背景，指出它的含义及要遵循原则、特点。     

基于隐性知识整合的企业研发管理演进路径与机理分析

隐性知识是企业进行技术创新的重要资源,是企业保持竞争优势的主要来源。首先探讨了企业研发管理的演进路径,对4个发展阶段进行了比较分析;然后研究了隐性知识转化和研发能力激发机理,并进一步研究了基于隐性知识整合的企业研发能力提升机理,即组织成员持续不断地学习和知识积累、隐性知识与显性知识的相互转化以及各种知识在组织内的传递和共享,促使组织知识系统不断更新和升级,从而实现个体能力和企业研发能力的协同增长。在此基础上,得出了提高我国企业研发能力的一些启示。