从国际经济学理论视角看企业竞争优势——兼议国际经济学优势思想的演进

本文通过回顾和分析国际经济学中国际贸易理论和国际直接投资理论优势思想的发展和]进,说明了理论研究可以通过对各种市场结构的细分,把优势分析引入到企业内部,并通过对分工、市场结构与交易费用之间的矛盾关系的深入研究,探讨内生优势与外生优势之间的对立统一关系,而企业竞争优势的培育则是一个建立在企业自身独特能力基础上的、综合利用企业内外部各种比较优势的动态累积发展过程。     

我国现行融资制度功能的理论及实证分析

内生于经济增长的融资制度应具备筹资功能、降低交易成本功能、价格发现功能、流动性功能和风险转移功能等五方面的功能.我国现行融资制度基本能够有效地进行储蓄动员,但在向资本转化方面存在着一定的障碍;作为公共资源的政府融资仍然发挥着相当重要的作用,但金融市场对经济的促进作用有进一步弱化的趋势;在地区间和企业间存在着资源的逆配置现象,总体上资本的运用效率较低,而非正规金融发挥了不可或缺的作用;严格的利率管制使中介的价格发现功能几乎没有,而市场的价格发现功能一直较弱;此外,存在较高的交易成本,流动性水平整体较低,风险转移功能也相对缺乏.     

建立和运行一体化管理体系的初步尝试

对质量管理体系、环境管理体系、职业健康安全管理体系进行合理整合，形成一个综合管理体系即QEO一体化管理体系。认为：QEO一体化管理体系是建立方针和目标并实现这些目标的相互关联或相互作用的一组要素、组织机构、管理、程序过程和资源，它比多个管理体系更能有效达到依据方针所制定的目标。详细介绍了建立QEO一体化管理体系的过程。     

Indeterminacy, aggregate demand, and the real business cycle

We show that under indeterminacy aggregate demand shocks are able to explain not only aspects of actual fluctuations that standard RBC models predict fairly well, but also aspects of actual fluctuations that standard RBC models cannot explain, such as the hump-shaped, trend reverting impulse responses to transitory shocks found in US output (Cogley and Nason, Am. Econom. Rev. 85 (1995) 492); the large forecastable movements and comovements of output, consumption and hours (Rotemberg and Woodford, Am. Econom. Rev. 86 (1996) 71); and the fact that consumption appears to lead output and investment over the business cycle. Indeterminacy arises in our model due to capacity utilization and mild increasing returns to scale.     

国内现行长期债券投资核算与国际会计准则的比较分析

本文介绍了有关金融企业长期债券投资的会计核算问题上,目前我国所采用的金融企业会计制度与国际会计准则39号-“金融工具的确认与计量”的差异,并给出了具体实证分析。指出差异主要体现在1.持有债券时必须首先分类。2.摊消方法一律采用实际利率法。3.引入公允价值概念,用于期末重估确定损益。4.减值准备的计提主要靠专业判断。本文又分析了国际会计准则39号对于金融企业会计核算工作的启示,指出它对于会计人员的专业判断能力,资产负债比例管理和电子化应用等各方面提出的挑战,最后提出了我行从多方面进行具体实施准备的政策建议。     

国内外二苯基甲烷二异氰酸酯生产应用及市场分析

对国内外二苯基甲烷二异氰酸酯市场供需作了综述。认为二苯基甲烷二异氰酸酯作为重要有机原料品种之一．在我国发展前景看好。指出在现行工艺中，传统光气法对环境有污染，因而从人类社会可持续发展出发，应将以非光气法的二苯基甲烷二异氰酸酯合成作为今后技术开发目标。     

资产评估:不是"标准产品"

编者按: 资产评估业务承揽中的压价竞争,严重影响了资产评估服务市场的规范运行,也严重损害行业的形象.自然引起业内外人士的极大关注本期将就此问题展开讨论.     

House Price and co-Residence with Older Parents: Evidence from China

Numerous Chinese families choose to reside together with their elderly parents due to the considerable impacts of conventional values such as filial duty in Chinese society. However, as house prices rocketed up in major Chinese cities over the past decade, this arrangement is facing a sizeable challenge, therefore also raising new research question about it. This paper attempts to investigate the phenomenon of co-residence of adult children with their elderly parents in China. Using the 2013 data of China Household Finance Survey (CHFS), we document that house price is indeed a significant determinant for the pattern of intergenerational co-residence. Our empirical results can provide interesting insights into the important implication of rising house price for household residential arrangements in this country.     

Accounting and Accountability in Fiji: A Review and Synthesis

This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/accountability research is the most popular research in Fiji followed by new public management research, with sustainability accounting research the third most popular. The paper's findings suggest some directions for future accounting research in Fiji and where the data can possibly be sourced for such research. We conclude that more research is needed in the Fijian context that focuses on accounting and the state, performance auditing, indigenous accounting, SMEs and accountability.     

Steward Effects of Target Founder-CEO in Takeovers

Built upon the agency theory and the stewardship theory, this study examines the mergers and acquisitions (M&A) activities among Chinese publicly listed firms. Using a founder-CEO indicator, we separate steward effects from agency effects, and find that Chinese firms’ M&A activities are significantly influenced by the steward factors after controlling for the agency factors. Firms, of which CEO is a founder, enjoy relatively higher premium during M&A. Further investigation reveals that the steward effects vary in the power of CEO. The results show that steward effect is reinforced when founder-CEO is more powerful.