浅析高校后勤财务管理

高校后勤财务管理存在资产流失严重、收入与成本费用核算不够规范、财务管理制度不够完善、工作效率不高等问题，应采取理顺关系、改变观念、建章立制、规范管理、转变职能、加强队伍建设等措施予以完善。     

深化乡镇综合改革难点研究

乡镇机构人员膨胀是当前农民负担过重的主要原因之一。而20多年来乡镇机构减而复胀且日益严重,成为改革的难点。乡镇职能错位、各类机构关系不顺、社会改革不配套,还有行政机构中客观存在的“帕金森定律”,是乡镇机构改革难点形成的深层原因。深化乡镇综合改革的远期目标是实现乡镇自治,而近期目标则是以转变职能为核心,调整政府管理体制;实现乡镇机构的功能整合;同时可以实行政府职能“外包”;还要加强机构编制的法治管理。     

对“村财乡管”管理方式的思考

农村税费改革之后,很多地区对村级财务实行了“村财乡管”。本文通过分析认为,“村财乡管”是乡镇一级政府对村级集体财产的越权管理;这种管理方式在对村级集体财务管理产生某些积极效应的同时,也带来了很多不利的影响;村级财务管理的关键还在于加强村民民主理财制度建设,加大财务监督力度。     

Market microstructure in a global B2B network

On‐line marketplaces raise several interesting issues, among them the relevance of location when content is digitized, and the assessment of a supplier's capabilities when buyers worldwide only have electronic contact with sellers. In global B2B on‐line marketplaces, market microstructures, i.e. which firms compete for the same customers, are thus likely to be influenced by how customers value location and firm capabilities in their decisions to do business with different suppliers on‐line. We suggest that both these sets of attributes will continue to matter on‐line—firms possessing similar capabilities, as well as firms that are similar in location by country, time zones or clusters, will compete for business from the same customers. We model the similarity in competitive positions between pairs of firms based on the overlap in their customer networks, using data on actual interactions between supplier and customer banks on an electronic trading system. Using QAP network regression techniques on the 100 largest banks in this industry, we find that similarity in capabilities influences who competes with whom, and that location still matters in a global B2B exchange. Interestingly, location influences who a firm's competitors are, but not where its customers are from. Copyright © 2001 John Wiley & Sons, Ltd.     

Simulating the Evolution of the Implied Distribution

Motivated by the implied stochastic volatility literature (Britten–Jones and Neuberger, forthcoming; Derman and Kani, 1997; Ledoit and Santa–Clara, 1998) this paper proposes a new and general method for constructing smile–consistent stochastic volatility models. The method is developed by recognising that option pricing and hedging can be accomplished via the simulation of the implied risk neutral distribution. We devise an algorithm for the simulation of the implied distribution, when the first two moments change over time. The algorithm can be implemented easily, and it is based on an economic interpretation of the concept of mixture of distributions. It can also be generalised to cases where more complicated forms for the mixture are assumed.     

Incentives and Performance in Real Estate Brokerage

This article has two objectives. One is to offer a theoretical model to study how the difference in commission structures affects the performance of agents at full-commission firms (e.g., RE/MAX agents) relative to other agents. The other is to provide an empirical test of the relative performance of full-commission agents. We predict that in equilibrium the selling price and the expected time it takes to sell a listing through a full-commission agent are the same as they are with a traditional agent. Our theoretical predictions are supported by our empirical results.     

The Infusion of Relational Market Obligations into the Austrian Agenda—Some Lessons Learned from Economic Sociology

Given its dictum of market equilibrium, economics in general obviously does poorly in shouldering market dynamics. Pervading obligatory traits of the market (other than mere dyadic contracting) is yet another area where not much attention is devoted. Whereas the Austrian agenda fills the first of these voids in a most sophisticated manner, its current discourse appears as oblivious concerning the manner in which market exchange transforms into relational interconnected obligations. That is to say, exchange is hardly understood as an indispensable facet of durable market obligations such as relationships 'constituting the market', but exclusively as immediate entrepreneurial arbitrage. Apart from an outright peculiar failure to recognize some of its own roots in this regard this omission unnecessarily delimits the manner in which Austrians can proceed and deepen their market analysis. The principal idea of this paper is to scrutinize the manner in which relational market obligations can be introduced into Austrian reasoning by drawing on ideas from within economic sociology. Max Weber's dictum on market openness takes on a particular role in this regard. An adjacent contribution strived for is to let this scrutiny foreshadow the manner in which such a partial reconciliation of market ideas from within economic sociology and Austrian economics could proceed.     

中石油存续公司财务管理模式初探

文章通过综合分析各类影响因素，并借鉴历史经验教训，考虑其现实条件和管理要求，认为中石油存续公司适宜采取集权式财务管理。并从财务机制、财务制度等方面进行改革和创新，制定并实施相关的保证措施，以确保集权式财务管理体制能够有效运行。     

Allocating an advertising budget to international travel markets

Deciding on advertising appropriations is a common problem to all National Tourist Offices. The Austrian National Tourist Office now employs a decision support model allowing for inclusion of managerial judgments. In tourism, like elsewhere, application of standard optimization routines to marketing decision making is straight- forward, once the relationship linking market response to input has been modeled adequately. A tailor-made decision calculus procedure eliciting managerial judgments on the relative importance of the factors determining a receiving country's travel market share provides the weights otherwise inaccessible by objective parameter estimation. A tourism manager thus can evaluate countries as tourism generators and allocate an advertising budget accordingly.     

Regionalization, public spending and growth: a stylized model dealing with ‘predatory states’

In this paper, a micro-founded model analyzing the effects of ‘regionalization’ on economic activity is developed. It shows that the spatial division of public competencies can have an impact on the growth rate via the efficiency of governmental choices: initially advantageous for weak levels, decentralization (/reduction of regional size) becomes limited due to the risk of underestimation of the real profitability of public expenditure by local governments (non-internalized cross-border effects). In accordance with the theory, a transversal estimation for a sample of 51 countries for the 1990s establishes a ‘bell-shaped’ relation between indicators of regionalization and the quality of governance.