关于成本管理改革的探讨

随着社会主义市场经济和现代企业制度的逐步建立和完善，深化成本管理改革也日益成为一个突出而又迫切的问题。优胜劣汰是竞争的基本法则，企业要生存、求发展，就必须若练内功，采取各种措施降低成本，以低于竞争对手的成本进行生产经营，企业才能在竞争中立于不败之地。成本管理改革应对传统成本管理做出客观公正的评价，并在吸收西方先进的成本管理方法的基础上，正确把握成本管理改革的方向，为我国成本管理的理论研究和改革实践提供借鉴。     

农民工城乡迁移个人机会成本的构成及定量分析

农民工城乡迁移的个人机会成本可归纳为经济性个人机会成本、社会性个人机会成本和政治性个人机会成本三大类，基于笔者主持的1012名城乡迁移农民工的问卷调查，文章分析了这三类个人机会成本各自的构成，并对它们进行了定量分析。     

A Comparison of Cost of Equity Estimates of Local and Global CAPMs

Cost of equity estimates are compared for three pricing models: the traditional local CAPM, the single (market) factor global CAPM, and the two‐factor global CAPM, with both market and currency index factors. For 2989 US stocks, the average difference in the cost of equity estimates is about 48 basis points between the local CAPM and the single‐factor global CAPM, and is about 61 basis points between the two global models. For 70 developed‐market ADRs, the corresponding average differences are 76 and 47 basis points, respectively. For 48 emerging‐market ADRs, the corresponding average differences are 57 and 70 basis points.     

Managing Earnings with Intercorporate Investments

Abstract:  We explore to what extent firms deliberately manage their financial reports by exploiting the flexibility of generally accepted accounting principles. Using a sample of Oslo Stock Exchange-listed firms with 20–50% equity holdings in other firms, we find that firms with high financial leverage tend to maximize reported earnings from these investments through their choice between the cost method and the equity method, possibly in an attempt to reduce debt renegotiation costs or to avoid regulatory attention. In contrast, managers do not systematically bias reported earnings to extract private benefits or to signal revised expectations about future cash flows. Firms use different earnings management tools in a consistent way, as the earnings effect of the cost/equity choice is not offset by discretionary accruals.     

Theory and practice of value management and its innovation for natural resources from the perspective of sustainable development

The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea User Cost Method, this paper presents a theo. retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization managemen focusing on the vahte management for natural resources.     

集体土地“以租代征”问题的经济学分析及其对策研究

文章从经济学中的成本一收益分析的角度，对土地利用规划实施中的“以租代征”问题进行了剖析，认为经济利益关系恰恰是土地利用总体规划实施中问题的主要根源，并提出考虑各个利益主体间的收益、成本和体制方面的解决思路。     

4P、4C与4R:交易费用经济学的视角

4P是经典营销理论的核心内容之一。随着经济、文化和技术的全球化与区域化不断发展,市场竞争异常激烈,顾客在大部分领域取得了绝对的选择权,营销理论随之出现了4C和4R等“崭新”内容。从交易费用经济学的角度看,4C和4R不是对4P的替代,而是一种重要补充和发展。     

降低成本增效益 提高市场竞争力——广西贵港甘化股份有限公司深化企业改革整顿的启示

利用降低成本来增加效益 ,以提高市场竞争力 ,是贵港甘化股份有限公司的成功启示。其做法 :实行成本否决 ,强化成本管理 ;加强购销成本管理 ;因事设岗 ,精简机构 ,减员增效 ;向科技要效益 ,进一步降低成本 ;创名牌上质量 ,提高市场竞争力。     

从社会保障角度研究人工成本与企业成本竞争力的关系

人工成本低廉一直是我国企业重要竞争优势所在。但是,随着经济的发展和工资水平的逐渐提高,以及我国社会保障制度的日益健全,国际经济体系中企业责任要求日益完备,企业继续采取低工资、低成本进行国际竞争的空间越来越小。基于此,对我国目前的人工成本状况进行分析,从社会保障的角度提出相关对策,对于维持和提高我国企业成本竞争力,促进国民经济发展,构建和谐社会具有重要的现实意义。本文的目的就在于对这个问题进行一些初步的探讨。