征税成本领先性假设与中国税务组织结构优化——兼析中国国税、地税机构是否存在合并趋势

本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题 ,并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。本文在对中国现行税务组织机构运行绩效考察的基础上 ,发现中国征税成本曲线呈抛物线状 ,表明中国征税成本正呈递减趋势。以此为出发点 ,本文详细论证了中国国税、地税机构不存在合并的趋势 ,相反 ,分设更为彻底却是今后的发展趋势 ,得出了与一般看法不同的结论 ,并对优化中国税务组织结构提出了政策建议     

Intertemporal Equity and Efficient Allocation of Resources

Competitive paths which are efficient are shown to satisfy a terminal cost minimization condition, thereby providing a continuous-time counterpart to the discrete-time result due to Malinvaud. Using this result, competitive paths which are equitable and efficient are shown to satisfy Hartwick's investment rule, which states that the value of net investment is zero at each date. Our result indicates that Hartwick's rule can help to signal inefficiency of competitive equitable paths. Journal of Economic Literature Classification Numbers: C61, D90, O41.     

Free Entry under Uncertainty

When focusing on firm’s risk-aversion in industry equilibrium, the number of firms may be either larger or smaller when comparing market equilibrium with and without price uncertainty. In this paper, we introduce risk-averse firms under cost uncertainty in a model of spatial differentiation and show that the impact of uncertainty will increase the number of firms in an industry. With increased uncertainty, the risk premium of the marginal buyer increases by more than the risk premium of the average buyer, so that the price increases by more than the risk premium. When turning to the free entry game, we find that the market generates too many firms.     

Outsourcing, Imports and Labour Demand

This paper examines the effects of purchased services and imported intermediate materials on the labour demand for different skills in German manufacturing sectors. We derive and estimate a factor demand system based on the generalised Box–Cox cost function nesting both the normalised quadratic and the translog functional form. We find that the impacts of output and capital growth are more important in explaining the demand for heterogeneous labour than substitution effects between labour and non–labour inputs. Similarly, the increasing use of both imported materials and purchased services is a consequence of output growth rather than input substitution.
JEL classification : J 23; O 33     

民营经济发展中的深层阻滞因素辨析

民营经济的快速发展已经像其成为中国经济增长的重要引擎。但从运行层面看,民营经济仍然面对各种体制与非体制、人为和非人为的制约因素。目前民营企业普遍反映影响其可能持续发展的主要因素集中在政府政策、融资及资金、人才、创新与技术进步以及管理问题等方面。     

Is Private R & D Spending Sensitive to Its Price? Empirical Evidence on Panel Data for Italy

In this paper empirical evidence is presented on theelasticity of private R & D spending on its price. Acensored panel-data regression model with random effectsis applied to a balanced panel of 726 Italian firms overthe 1992–1997 period. Implied estimates point out thatItalian firms' response to policy measures (including taxcredits), aimed at reducing the user cost of R & D capital,is likely to be substantial (1.50–1.77). Furthermore, wealso find that the elasticity of R & D spending is higherin recession (2.01) than in expansion (0.87).     

会计价值机制论

本文认为,市场和企业是组织经济活动的形式,也是组织价值信息传递和价值激励的系统。市场价格机制是在长期市场供求关系作用下而形成的,而会计价值机制是随着企业的发展不断演化,在企业目标引导下组织价值信息传递和价值信息激励,以促成企业目标实现。企业替代市场或取得竞争优势,都是基于相同的原因和两种机制作用的结果,即是通过企业提供的产品或服务的成本低于市场价格而实现的。     

作业成本法在化工企业的实际应用

随着制造费用越来越复杂,其在产品中的比重也在不断增加。传统成本核算,采用按生产工时统一标准分摊制造费用的方法也逐渐显示出不足。而作业成本法以其自身的优势,解决了传统成本核算方法的不足。通过确定作业中心,分析各项费用发生的成本动因,建立作业成本库,计算产品的作业成本,明确地进行制造费用的分配,也更加准确地确定了产品的作业成本。     

谈建设项目工程造价的全过程控制

建设项目工程造价的控制是一个贯穿项目建设全过程的复杂的系统工程。从投资决策阶段、设计阶段和实施阶段三个方面论述了如何有效的控制建设项目工程造价，提高投资效益。     

浅谈价值工程与企业基本战略管理

价值工程(VE)作为一种系统化的管理技术,在企业生产和经营管理中都取得了显著的效果。并且随着时代的发展,应用范围将更加广泛。而企业的战略对企业的经营和发展都起着至关重要的作用,特别是在经济全球化的今天,把价值工程理论运用到企业的基本战略管理中,有利于企业提高效益,创造顾客价值、企业价值和社会价值。