Economics and Management Theory: New Developments in France

Management theory, initially mostly concerned with establishing a set of normative principles aiming to train practicing managers, has developed a substantial body of theory and several original strands of research. It has traditionally drawn its inspiration largely from economic theory, but has integrated elements of sociology, law and social psychology, among other disciplines. In France, a set of relevant recent and innovative approaches come from recent developments in economic theory gathered generally under the label of 'economics of conventions. 'The paper attempts to characterize the main features of the'economics of conventions' and the ways in which it is relevant and provides fruitful new approaches to management theory.     

质量控制环在上海大众POLO生产线上的应用

本文在POLO轿车总装车间建立质量管理体系的过程中提出了广义质量控制环的概念 ,并在车间质量管理中进一步引入了过程控制、结果控制、目标控制等手段 ,对如何通过完整、有效的过程质量控制来实现零缺陷这个问题进行了有益的尝试 ,旨在探索出一个适合于汽车制造行业的比较有效的质量管理模式。     

Integrative Social Contracts Theory: Hype over Hypernorms

Applying social contract theory to business ethics is a relatively new idea, and perhaps nobody has pursued this direction better than Thomas Donaldson and Thomas W. Dunfee. Their "Integrative Social Contracts Theory" manages to combine culturally sensitive decision making capacities with trans-cultural norms by setting up a layered system of social contracts. Lurking behind their work is a concern with the problems of relativism. They hope to alleviate these problems by introducing three concepts important to the ISCT: "authentic norms," which clarify culturally specific norms, "priority rules," which determine the rules of engagement when authentic norms clash, and "hypernorms," which measure the value of authentic norms against a thin set of universally upheld values. This paper traces the genealogy of these hypernorms and challenges their value for the ISCT. It argues that well-conceived priority rules can do everything hypernorms can, and can do so more simply.     

交易成本理论的现实意义

科斯的交易成本理论包括交易成本和科斯定理.交易成本的本质是与交易有关的制度的运行成本,科斯定理最根本的是明确产权对减少交易成本的决定性作用.体制的创新、企业的改革、外部效应所产生的污染问题及政府的职能转变等充分诠释了交易成本理论的现实意义.     

Globalization, new ecologies, new zoologies, and the purported death of the eclectic paradigm

This paper provides a commentary to John Mathews' article in issue 23(1) of the Asia Pacific Journal of Management. I discuss how globalisation is fundamentally altering the milieu within which international business is conducted, and this new ‘ecology’ may indeed require scholars to consider a new ‘zoology’ of firms in the future. However, his specific suggestions are based on sparse evidence, and his alternative to the eclectic paradigm is founded on a misunderstanding of some fundamental concepts.     

目前电算化会计系统的不足及改进思路

计算机被引入到会计领域以来，会计工作的效率得到了极大提高。但是，目前的电算化会计信息系统主要是数据处理速度的提高，并没有改变会计系统的信息处理模式，仍然是基于复式簿记理论的应用，存在许多不足之处，需要用事项会计理论来完善。     

Positive Accounting: An Assessment

Positive accounting theory, using the book of the same name by Watts and Zimmerman (1986) as the primary source of information about that theory, is subjected to scrutiny. The two pillars — (a) value-free study of (b) accounting practices — upon which the legitimacy of that theory are said to rest (and the absence of which is said to make other theories illegitimate) are found to be insubstantial. The claim that authorities — economic and scientific — support the type of theory espoused is found to be mistaken. The accomplishments — actual and potential — of positive theory are found to have been nil, and are projected to continue to be nil. Based on these findings, the recommendation is to classify positive accounting theory as a 'cottage industry' at the periphery of accounting thought and reject its attempt to take centre stage by radically redefining the fundamental question of accounting.     

Estimating the export and import demand for manufactured goods: The role of FDI

In this paper we estimate the demand for exports and imports of manufactured goods for a panel containing the majority of the EU countries as well as the United States and Japan. The model includes as explanatory factors both the traditional determinants of trade and also the stock of foreign direct investment (FDI). We apply panel unit root and cointegration tests allowing for heterogeneity. Whereas there is no evidence of cointegration when using just the traditional formulation, the results are favorable to the existence of long-run relationships linking the variables of the augmented model. Moreover, the results point mainly to a complementary relationship between trade and FDI.     

也论“参天调水”—再造一个中国

本文对拯救黄河,南水北调,再造一个中国的大西线调水的设想进一步加以阐述,认为：“参天调水”是我国经济大发展伟大的基础工程,黄河流域旱情严重,但治理有望。提出：“小流域治理、种树种草、调整产业结构等意见。     

生态经济理论与生态经济发展走势探讨

本文阐述了生态经济学历程和阶段理论突破,即生态“资本”观,生态与可持续发展,生态与产权制度安排三大突破,在此基础上阐明世界生态经济发展的五大走势,即生态建设成为宏观政策主要目标,企业成为生态经济主体,生态产业快速长成,高新技术成为生态产业的增长动力,绿色消费成为全球新时尚。