基于不确定性的公允价值计量与披露问题研究

本文首先探讨了公允价值会计产生的背景是经济环境的不确定性和经济的虚拟化所带来的不确定性;然后从经济学的角度解释了公允价值的“估计”性质,认为公允价值实际上不是“价值”,而是价格,是对价值的点估计;在此基础上进一步分析了公允价值的统计学特征,认为公允价值计量反映的是价格变动的集中趋势,所提供的信息是不完整的,因此,在财务报告中还必须披露价格变动离中趋势的信息,如价格变量的概率分布或概率密度。     

新加坡淡马锡公司董事会运作模式研究

"它山之石,可以攻玉",淡马锡被誉为"亚洲最好的投资公司",是全世界国有企业的成功典范。尽管新加坡市场化程度、政府管理的理念与体制、企业治理结构与运行环境等诸多方面与我国存有明显差异,但淡马锡模式对于加强和改进我国国有资产监督管理工作仍具有重要的借鉴意义,特别在国有企业领导体制改革方面具有很好的借鉴意义。本文围绕对新加坡淡马锡控股有限公司(以下简称淡马锡)及其控股企业(以下称淡联企业)董事会运作实务进行考察的情况,对国有企业领导体制改革方面提出一些建议。     

Business Groups: An Integrated Model to Focus Future Research

abstract    Business groups are the primary form of managing large business organizations outside North America. This paper provides a systematic and integrative framework for understanding business groups. We argue that existing theoretical perspectives of business groups pay attention to four critical external contexts, each of which draws from a specific theoretical perspective: market conditions (transaction cost theory), social relationships (relational perspective), political factors (political economy perspective), and external monitoring mechanisms (agency theory). Business groups adapt to these external forces by deploying various internal mechanisms along two key dimensions: one focuses on the distinctive roles of the group affiliates (horizontal connectedness) and the other focuses on coupling and order between the parent firm and its affiliates (vertical linkages). Based on these two dimensions, a typology of business group forms is developed: network (N-form), club (C-form), holding (H-form), and multidivisional (M-form). Utilizing this model we provide research questions which facilitate an improved future research agenda.     

纽约与上海市知识服务业比较研究

本文通过对知识服务业含义的界定及纽约与上海市可比性的论述,应用大量详实的数据,采用实证方法对纽约、上海市知识服务业发展情况进行比较分析,得出上海市知识服务业中咨询业和广告业有很好的发展势头,而法律产业、健康服务产业等潜力巨大并有很强的发展空间等结论,并提出对策建议。     

Libraries in transition to a marketing orientation: are librarians' attitudes a barrier?

• This study examines librarians' attitudes toward the marketing of library services, as libraries continue their transition to a marketing orientation. Although prior studies had observed misunderstandings and hostility to marketing among librarians, most previous discussions of this topic were either speculative or based on extremely small samples. In order to provide more evidence in this matter, a large‐scale survey of members of the New Jersey Library Association (NJLA) was conducted. A ‘Pro Marketing’ scale was introduced and used to segment participants with respect to their attitudes. The findings indicate that most respondents expressed relatively positive attitudes toward marketing, but that more positive attitudes were expressed by public librarians than school or college/university librarians, and by administrators as opposed to reference and technical services librarians. Illustrative respondent comments and implications for library management are included.

Copyright © 2007 John Wiley & Sons, Ltd.     

论市场的上层组织及其功能

论文认为市场的上层组织的建立既是成熟市场经济体制的标志,也是发展中国家和转型国家市场化进程中的一个"坎".市场上层组织具有生产性、风险转移和前瞻性三大功能,而有效率的产权制度和法治化社会是建立市场上层组织的两个基本条件.     

对于我国公平与效率关系的经济学思考

本文主要通过对我国公平与效率关系的描述及当前面临的现状的分析,运用帕累托效率的分析方法,得出公平与效率本质上具有一致性的结论,在此基础上提出公平与效率可以实现最优结合。我国目前正值“十一五”规划纲要的实施初期,大力发展和谐社会,应该在微观领域体现效率优先的原则,宏观领域公平优先的原则,来实现二者的最优结合。     

漫谈执行力

<正>前不久,听到这样一则故事,大意是:有一位猎人去狩猎,发现了一只兔子。他举枪击中了兔子的一条腿,然后命令猎狗去追赶。过了一会儿,猎狗气喘吁吁地空口而归,说道:"我尽力了,但没追上。"兔子逃回了窝,向同伴们讲述了刚才惊险的一幕,说:"我是拼命跑回来的,要不就没命了"。     

农业税改对东营农村经济影响分析

自实施农业税制改革以来,山东省东营市认真贯彻国家各项农业税制改革政策,于2005年全部免除农业税,大力加强财政支农和金融支农力度,有力地促进了社会主义新农村建设。本文从东营市入手深入调查研究了我国农业税制改革对该市农村经济所带来的积极影响与负面作用,并进一步分析了金融、财政在支持“三农”过程中所存在的问题,最后提出了对策、建议。