不完全合同理论的新视角——基于演化经济学的分析

长期以来,主流不完全合同理论一直没有在理论逻辑上圆满解答"合同为什么不完全",其理论基础存在很大的争议,这也导致其研究范式存在内在的逻辑矛盾与冲突,大量有关不完全合同的研究本质上却是关注完全合同。本文尝试从演化经济学的视角重新审视不完全合同理论,强调必须从知识不完全性的视角来阐释合同的不完全性,认为个体的有限认知是合同不完全性的重要理论基础,在此视角下探讨了不完全合同的功能、生成及其演变,并重新考察了权威在不完全合同中的作用。     

上市公司资产减值方向信息含量研究——来自沪深两市2003年的经验证据

我国新颁布的《企业会计准则第8号——资产减值》规定,存货等已确认的资产减值不得转回。针对新准则对资产减值单向计提的规定,本文从资产减值准备计提方向研究上市公司资产减值的信息含量,发现资产减值的计提方向存在信号显示作用。这表明资产减值准备方向传递了公司未来前景的信息,全面取缔资产减值准备的转回将减少资产减值的部分信息含量。     

On exact D-optimal designs with 2 two-level factors and n autocorrelated observations

In this paper we consider the exact D-optimal designs for estimation of the unknown parameters in the two factors, each at only two-level, main effects model with autocorrelated errors. The vector of the n random errors in the observed responses is assumed to follow a first-order autoregressive model (AR(1)). The exact D-optimal designs seek the optimal combinations of the design levels as well as the optimal run orders, so that the determinant of the information matrix of BLUEs for the unknown parameters is maximized. Bora-Senta and Moyssiadis (1999) gave some conjectures about the exact D-optimal designs based on their experience of several exhaustive searches. In this paper their conjectures are partially proved to be true.Received: January 2003 / Accepted: October 2003Partially supported by the National Science Council of Taiwan, R.O.C. under grant NSC 91-2115-M-008-013.Supported in part by the National Science Council of Taiwan, R.O.C. under grant NSC 89-2118-M-110-003.     

CMM模型和我国软件业生产过程标准化

CMM模型是国际上最流行的一种软件生产过程标准。本文比较了国内外软件业生产过程标准化的现状,分析了阻碍我国软件业开展CMM评估的原因,并在此基础上,提出在我国推行CMM标准亟待解决的几个主要问题。     

公司治理中的内审人员素质研究

21世纪的今天,企业的治理环境正发生着深刻的变化,在新的治理理念下,内部审计被赋予了全新的角色与使命,内部审计人员则面临着新的挑战.本文以公司治理为切入点,阐述了内部审计人员素质的相关问题.     

企业会计政策选择对会计信息质量的影响

会计政策选择有其客观必然性,会计信息的不同使用者对会计政策的选择有不同的要求.本文拟从不同的会计信息使用者对会计政策选择施加的影响入手,从会计政策选择角度谈谈如何提高会计信息质量.     

用科学发展观推进国有企业的深化改革

必须用科学发展观指导国有企业的深化改革，否则难以实现国企改革的目标。当前深化国企改革的要点有三：一是国有企业改制和产权转让的规范化问题；二是改革的配套协调问题：三是政府转型问题。     

关系营销与可持续发展

可持续发展是21世纪经济发展的主题,这一概念在20世纪80年代初由美国学提出,80年代后期逐渐形成系统观念,为包括发达国家和发展中国家在内的国际社会所接受和认同.其思想的核心是：当今的经济增长不能破坏后人生存与发展的环境,一个国家（或一个地区、一群人）的发展不能以损害其他国家（或其他地区、其他人）的利益为代价. 　　……     

广西旅游企业市场营销存在的问题与对策

改革开放以后,我国经济得到了较快发展,人民的生活水平不断提高,旅游活动已经逐渐成为我国人民休闲、度假的良好方式,因此,广西的旅游事业得以蓬勃发展,而旅游市场营销是发展旅游事业的重要问题。文章在研究、分析广西旅游市场营销现状和存在的问题基础上,提出解决问题的对策,探究了旅游市场营销的合理发展趋势。     

Integrating design metrics within the early supplier selection process

It has been found from the contemporary research in the fields of supply chain management and concurrent engineering that significant benefits can be achieved if suppliers are involved in product development. However, recent investigations in manufacturing industries have revealed that early supplier involvement in the design process is not widely practiced. One issue is the lack of an appropriate customer–supplier interface to assess the suitability of suppliers with reference to design criteria. This paper proposes a mechanism for evaluating supplier involvement during product development. The assessment tool includes four types of distinctive indices to measure supplier involvement in the design process, namely: Satisfaction Index, Flexibility Index, Risk Index, and Confidence Index. These indices measure the extent to which both the customer requirements and the supplier capabilities match or mismatch and therefore reflect the potential or risk of signing a project contract. The proposed methodology is discussed within a multinational telecommunications company and preliminary analysis indicates that the approach provides an effective mechanism for selecting suppliers involved in the product development process.