江、浙、沪商务成本构成比对分析及对产业转移路径的影响

本文对江、浙、沪商务成本构成趋势进行比对,并探讨其对产业转移路径的影响。研究表明:一般而言,随着经济发展,要素成本不断上升,交易成本逐步下降,而商务成本总体呈现上升的趋势。商务成本构成变化以及总体上升的趋势会对产业转移路径产生影响,大多处于产业生命周期成熟阶段的行业和劳动密集型行业向要素成本更低区域产业转移,处于产业生命周期创新和成长阶段的新兴行业则向交易成本更低区域产业集聚。经过比对,发现要素成本上海最高,江苏最低;上海交易成本最低,粗略认为浙江交易成本略低于江苏,江、浙、沪要素成本与交易成本的差异又使得制造业与第三产业部分行业在江浙沪区域内进行转移和集聚。     

浅议我省国库集中支付制度下预算单位会计核算

为适应社会主义市场经济体制下公共财政的发展需要,从2003年开始,我省逐步实行了国库集中支付改革,预算单位的会计核算也相应地进行了改变.新的会计核算办法实行一段时间后,一些不完善之处逐步显现：在资产类科目中新增“零余额账户用款额度”来替代原来的“银行存款”账户核算,虚增了单位资产和收入;主管部门对所属单位财政性资金进行会计核算时缺乏计账依据等.因此,应以完善财政授权支付会计核算及完善主管部门和上级单位对所属单位资金的会计核算来推进国库集中支付改革.     

美国科学技术中心协同创新模式研究与启示

1987年,美国国家科学基金会（NSF）资助建立科学技术中心(STC),旨在促进科研领域前沿基础科学研究、培养大批创新性人才以及实现多方知识转移,以更好地巩固其在国际上的科学技术研究领导地位。研究发现,美国科学技术中心在运作模式上具有组织管理“集中—分散”、研究与教育紧密结合、知识转移有效、动态监测评估等多重优点。我国在建设协同创新中心时,应充分借鉴其优点,不断提高我国高校协同创新能力与质量,为早日从人力资源大国向人力资本强国转变创造有利条件。     

“高校—企业”技术转移对企业创新绩效的影响——来自经验取样法的证据

为探讨现代企业与高校之间技术转移对企业创新绩效的影响,立足我国高科技上市公司,以经验取样法为研究范式,以高管与高校之间技术转移体验及创新成效为对象,展开连续15周日记研究,结果发现：“高校—企业”技术转移会积极影响企业创新绩效,规划性博弈与功利性博弈具有中介作用,技术吸收能力具有调节作用。由此证明,在“高校—企业”技术转移合作中,企业技术吸收能力水平在历经组织间博弈后,将显著调节由技术转化而形成的创新绩效增幅。建议相关企业主动开展创新合作,并通过均衡性博弈机制完善自身技术吸收体系,实现“高校—企业”技术转移“双赢”初衷。     

两类区域产业转移发生机制的路径选择研究

产业转移在推动地区经济发展,缩小区域经济发展差距等方面具有显著作用。在产业转移路径方面,现有研究主要关注两区域之间的产业转移发生行为。将现有两区域产业转移发生机制拓展到两类区域的产业转移,并运用产业转移势差模型,基于经济、产业、成本、交易成本和技术5个方面势差,建立产业转移评价指标体系,对两类区域产业之间的转移路径进行探讨。得出研究结论：①基于势差理论的两类区域产业转移发生机制是对两区域产业转移发生机制的扩展,将产业转移的“一对一”模式扩展至“一对多”模式,能更好地解释区域间产业转移发生路径;②以广东（发达类型区）对江西、湖南和安徽（欠发达类型区）三地的产业转移为例,广东至湖南的转移势差最小,相对于江西和安徽更不具有转移优势,通过对各子指标的调控,可以改变其转移势差,以达到改变其转移路径选择的结果。最后,基于研究结论,提出了推动我国两类区域产业转移的政策建议。     

How well do conservation auctions perform in achieving landscape‐level outcomes? A comparison of auction formats and bid selection criteria

This paper studies the performance of auction design features regarding pricing mechanisms and bid selection criteria for securing wildlife zones across different holdings. We compare two pricing mechanisms: a discriminatory‐price auction and a uniform‐price ascending auction, and four bid selection criteria on the basis of: total bid, bid‐per‐value ratio, bid‐per‐area ratio and a mixed criterion where bids are formed on the basis of cost but they are selected based on the bid‐per‐value ratio. We develop a best‐response group‐bidding model for a discriminatory‐price auction where bidders form optimal group bids for individual wildlife zones. In the uniform‐price ascending auction, individual landholders respond to prices, which are successively raised by the auctioneer and whenever all the landholders from a single zone agree to participate (i.e. the first zone is formed), the auction stops. Based on numerical simulations using a bio‐economic model of malleefowl conservation, we observe that the discriminatory‐price auction is more cost‐effective than the uniform‐price ascending auction. However, the budgetary cost‐effectiveness of a discriminatory‐price auction is sensitive to bidder uncertainty about the number of competing bidder groups and the highest cost of establishing a wildlife zone among these groups. In terms of bid selection, the mixed bid selection criterion performs best. We discuss the policy implications of these findings.     

Payments for environmental services to promote “climate‐smart agriculture”? Potential and challenges

Payments for environmental services (PES) have gained wide popularity as approaches to promote environmentally friendly land use or agricultural production practices. Yet academics have also voiced concerns against seeing PES as a panacea. This article discusses whether PES is an appropriate and promising approach to promote so‐called “climate‐smart agriculture” (CSA) practices, which we define as agricultural production practices that contribute to CO₂ emission reductions and/or removals and provide benefits to farmers via increased productivity and profits and reduced vulnerability to climate change. PES appears most promising for the promotion of CSA practices in small‐scale farming contexts with low incomes. Effective design, however, requires solid estimates of cost and benefit flows from CSA adoption over time, accounting for differences in socioeconomic and ecological conditions, and addressing the risk of leakage. Funding for such PES will likely have to come from public sources, and seems most promising where synergies with other objectives such as agricultural development, food security, and climate adaptation or other environmental services exist. The potential of alternative approaches for CSA support such as taxation with rebates for CSA practices, CSA‐related investment support such as microcredits, and hybrid approaches such as conditional microcredit should be further investigated.     

Tourism's contribution to the Yugoslav economy

Tourism is an important sector of the post-industrial economies of the developed nations. This article concentrates on the contribution of tourism to the balance of payments in Yugoslavia. Current methods of assessing the value of tourism transactions are inadequate and make international comparisons impossible. The complexity involved in defining ‘tourism’ has led to the accumulation of meaningless data. The IMF's standard balance-of-payments model is described, and the ways in which Yugoslavia's measurements of tourism income and expenditure could be standardized according to IMF recommendations and thus become use- ful in economic policy formulation.     

外商投资企业转移定价及其法律应对

"转移定价"是外商投资企业管理中一个十分突出的问题。转移定价行为带来了收入与支出的跨国不正常分配、带来了外商投资企业虚亏实盈、带来了外商直接投资的关联效应的降低。转移定价主要原因在于:我国相关税收法律制度的适应性相对薄弱、调整方法和使用顺序值得商榷、产生企业转移定价的根本性问题依然没有得到解决。对此,应完善我国关联交易转移定价相关法律规范,加强对关联交易转移定价信息披露的法律监管,同时,积极制定预约定价法律制度。     

市场竞争、东道国引资政策与跨国公司的技术转移

在一个两阶段古诺竞争模型基础上,本文研究了东道国引资政策对跨国公司技术转移的影响,结果显示,跨国公司对东道国的技术转移取决于东道国市场竞争程度、本地企业的模仿能力与跨国公司的技术转移成本。在东道国企业模仿能力有限的情况下,跨国公司低技术的直接投资将损害东道国企业,从而降低东道国的国民福利水平;文章同时研究了市场竞争对跨国公司技术转移的影响,结果表明,对东道国来说,维持一个适度有序竞争的国内市场,同时对跨国公司的直接投资进行有选择地甄别与吸收,比单纯的竞争战略更有利于跨国公司的技术转移与技术扩散。