制造企业全面预算管理常见问题与改善措施

全面预算管理是企业财务建设的重中之重,能够很好地将企业各部门与企业财务及非财务资源进行合理的分配以及利用,以此来完善企业财务管理机制,促使企业快速发展。在我国经济由快速发展阶段转变到稳定发展的阶段下,市场经济在我国推动经济发展方面发挥着重要的作用,越来越多的制造企业意识到全面预算管理对企业的经济发展有着直接的影响。全面预算管理系统是推动制造企业经济稳定发展的有效方式,能够大幅度地改善制造企业的组织性和协调性。     

Double Moral Hazard,Monitoring, and the Nature of Contracts

generalized double-sided moral-hazard model, with risk-averse parties who mutually monitor each other (to get a reasonable idea of outcome/effort). The model considers trade-off between monitoring costs and moral hazard costs, which are endogenously determined by the extent of monitoring. Using this model, we formally prove a generalized version of Coase's conjecture – that the optimal contract minimizes the agency and risk costs. We then show how varying assumptions about the feasibility or cost of monitoring of the outcome or the worker's effort lead to different contracts being optimal. The analysis is then used to explain the nature of contracts observed in practice under many different situations. We will give an explanation as to why industrial workers typically work under wage contracts, while share contracts are common in agriculture and will explain why profit sharing is more common for senior managers than for the production workers. Received September 19, 2000; revised version received October 30, 1997     

转基因标签的消费者维度思考

本文从消费者角度分析了现行转基因标签政策实施过程中存在的成本转移、道德风险等等被忽视的问题．并以我国包装大豆色拉油市场为例，利用垂直差别化模型对加贴转基因标签前后消费者经济福利进行了比较。     

Incentive Contract and Weather Risk

We study contracts designed to remunerate a farmer for the production of an ecosystem service with the payment dependent on the results of the farmer’s actions and on weather conditions. Two contracts are proposed: the first takes into account both the results of the farmer’s actions and a weather variable that reflects the actual atmospheric conditions during the life of the contract; the second bases the payment on the results alone incorporating only the average effect of weather. Social welfare is optimal when both the results and the specific atmospheric conditions are taken into account; however, this type of contract may be less acceptable to the farmer due to his perception of the level of risk involved.We thank two referees for valuable comments.     

Characterization of a class of moral-hazard, adverse selection games

Studying a principal-agent game in which the agent alone observes the state of the world and reports it, but the moral hazard is not reducible, shows that, if the principal uses all signals, then no solution exists, i.e. there is no contract that elicits truth-telling and motivates the agent to exert effort. When the principal does not use signals on the state of the world that seem irrelevant, a solution exists in which some of the ex post signals on outcome are not used, even though they obey the informativeness condition of Holmstrom (Bell Journal of Economics, 1979, 10, 74–91).     

我国农村环境问题的经济分析及解决途径

本文分析了我国农村存在的环境问题,从经济学角度分析了农村环境问题产生的原因,并提出了农村环境问题的治理措施与途径:消除其公共物品性和外部性。     

我国三农问题的现状及其对策研究

自20世纪90年代后期,三农问题逐渐成为全社会关注的焦点。笔者认为,三农问题的核心是农民问题,而农民问 题的实质是农民的增收问题,一切破解三农问题的措施都应围绕这个中心来进行。为此,应该打破城乡分割的二元格局发展 城市经济,调整国民收入分配格局,支持乡镇企业的发展。     

发展电子商务面临的问题与障碍分析

针对目前电子商务发展过程中出现的问题,笔者提出了要用科学的发展观对待和解决信息时代出现的网络经济新问题。在对我国电子商务发展现状以及问题与障碍进行详细分析的基础上,提出了解决问题的对策与思路。     

旅游资源价值评估问题探析

旅游资源价值评估是目前旅游资源学、资源经济学和环境经济学等学科研究的热点和难点。本文在介绍旅游资源价值评估的理论基础上,回顾了旅游资源价值评估的国内外研究进展,详细介绍了TCM和CVM两种经典评估模型,并在此基础上提出了目前旅游资源价值评估存在的三大问题：第一,旅游资源价值构成体系尚未形成统一的认识,本文在参考已有的价值分类系统基础上,提出了旅游资源价值构成体系；第二,现有价值评估方法有待深入研究,本文指出了旅行费用法(TCM)和条件价值法(CVM)两种经典评估模型的不足；第三,旅游资源价值动态变化的影响因子体系尚未明确。     

浅议我国水产品物流的发展

水产品物流的发展关系到水产业现代化的进程、水产业竞争力的提高和农民收入的增加.本文在明确水产品物流内涵的前提下,重点分析了我国水产品物流的发展现状和面临的问题,并在此基础上,结合实际提出了加快我国水产品物流发展的若干对策.