论我国企业的社会责任

本文重点分析了我国企业的社会责任现状。结合国情去界定企业的社会责任 ,用系统论观点剖析我国企业的特点 ,社会责任的特点 ,据此分析我国企业的社会责任现状 ,并提出对策。     

我国旅游市场过度竞争研究现状述评

近年来，我国旅游界针对旅游饭店和旅行社过度竞争有过许多研究，提出了不同的见解。多数研究集中于过度竞争问题的成因、结果和解决对策上。通过对这些研究进行系统地评述，力求更全面、深入地认识旅游饭店和旅行社过度竞争问题的实质。     

中小企业竞争策略选择的实证分析——来自北京、辽宁、浙江、江苏、广东、湖北、云南的调查分析

基于2000年北京、辽宁、江苏、浙江、广东、湖北、云南七省市中小企业的问卷调查数据,首先从地区、所有制和行业等方面对中小企业竞争策略选择的分布进行了分析,在此基础之上,通过Lo-gistic回归分析对导致这一状况的原因进行了进一步的研究。     

欧元体系财政与货币政策协调性分析

欧元区集中统一的货币政策和权力分散的财政政策 ,已有 4年多的实践历程 ,实践表明财政与货币政策协调性较差 ,欧盟的机构设置与政策结构的设计的确存在缺陷 ,采取扩张性货币政策缓解内部冲击与价格稳定首要目标已处于两难境地。实现统一的“大财政”,通过财政转移 ,重新配置资源 ,以帮助成员国吸收不对称冲击的影响 ,是提高欧元体系财政与货币政策协调性措施之一。     

浅论比较优势理论与中国服务贸易

利用比较优势理论对我国服务贸易进行分析。探讨比较优势理论对服务贸易的适用性及影响服务贸易比较优势的因素。通过对1998—2002年我国服务贸易的出口竞争力系数的计算,考察我国在服务贸易领域的比较优势状况,最后得出我国现阶段发展服务贸易,将比较优势转变为竞争优势的措施。     

西方产业竞争政策的体系和目标

本文讨论美国、欧共体和日本的竞争政策的方法和体系的差异问题。美国的竞争政策侧重于追求消费者剩余和生产者剩余最大化 ,强调通过竞争的作用来达到这一经济效率目标。欧共体的竞争政策则强调在消费者福利的基础地位 ,通过协调竞争规则来促进欧共体经济一体化的进程。日本的反垄断法原本从西方吸收过来的 ,经过半个世纪的发展和演变 ,已经具有明显的日本特色 ,其基本功特征是对价格机制的运作缺乏信任 ,对规模经济神话的盲目崇拜和信任 ,结果是经常提倡和鼓励那种必然会导致寡占市场结构的兼并活动。     

对我国金融业经营模式选择的思考

国际金融业混业经营已成定势，并显示出强大的生命力和竞争优势，我国金融业目前仍处于较严格的分业经营状态，不利于参与国际竞争和自身发展。深化和加快我国金融业经营机制尤其是金融法制的改革势在必行。     

Patterns of strategic alliances between rival firms

This article describes the results of a research project which examined 171 alliances set up by competing firms in an international context. It presents an empirically-based taxonomy of such alliances constructed on the basis of a set of variables chosen for their demonstrated or assumed influence on the evolution and outcomes of strategic partnerships. Three contrasted types of alliances are identified: quasi-concentration alliances, market penetration alliances and shared supply alliances. They differ according to two fundamental dimensions: their symmetrical or dissymmetrical nature and the way in which they alter competition. Legal structure, often emphasized in previous research on the subject, does not emerge as a strongly discriminating factor. Hypotheses on the likely evolution and outcomes of each type of alliance are derived from the taxonomy.We are grateful to Barbara Gray, Stuart Hart, Aneel Karnani, Will Mitchell, Michel Tenenhaus, and to two anonymous reviewers for their very valuable and helpful comments on earlier drafts of this article. Our research project was funded by Fondation HEC, whose support we gratefully acknowledge.     

Tax Competition and International Public Goods

A well known result in the tax competition literature is that tax rates are set too low in the Nash equilibrium to finance an efficient level of public consumption goods. In this model we introduce international spillovers in public goods provision and show that such spillovers reduce, and in the limiting case of perfect spillovers, eliminate tax competition. There is, however, always underprovision of the public good in equilibrium, since larger spillovers increase the problem of free riding. In an extension to the model, we demonstrate that congestion costs may result in overprovision of the public good.     

Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms

This paper discusses the role of multinational firms and double taxation treaties for corporate income taxation in open economies. We show that it is optimal for a small open economy to levy positive corporate income taxes if multinational firms are taxed according to the full taxation after deduction system or the foreign tax credit system. Positive corporate taxes also occur in the asymmetric case where some countries apply the exemption system and others apply the tax credit system. If all countries apply the exemption system, the optimal corporate income tax is zero. We also show that, under tax competition, corporate income taxes are not necessarily too low from the perspective of the economy as a whole. While the undertaxation result is confirmed for the case of the exemption system, tax rates may also be inefficiently high if the deduction or the credit systems are applied.