转轨时期我国小农经济改造思想演变与争议

改造小农经济是转轨时期社会主义建设的最艰巨的任务之一。本从家庭经营、规模经营、农业产业化、农村剩余劳动力、农地制度创新等5个方面总结了理论界对小农经济改造的争议与研究，并认为改造小农经济应以邓小平“两个飞跃”理论作为理论基础。     

人口出生率地区差异的新兴古典经济学解释

新兴古典经济学中,经济组织的主要功能是降低分工生产中的交易费用.家庭区别于自由契约组织(市场与企业)的特征在于成员身份确定的血缘原则,而正是这一特征决定了家庭组织分工生产的功能在分工深化过程中从主到次的逐步退化规律.经济功能的退化导致平均家庭规模以及出生率持续下降,这一结论在中国省际数据的计量分析中得到了进一步的验证.     

会计师事务所与客户的双边匹配

以2013年至2018年A股上市公司及为其提供审计服务的国内会计师事务所为研究样本,基于双边匹配理论探讨了审计市场中会计师事务所与企业之间的匹配情况对审计质量和审计风险的影响。研究结果表明,综合实力较强的会计师事务所倾向于与综合实力较强的企业进行匹配,呈现出审计双方综合实力相当的一种正向类聚匹配：当双方匹配程度越高时,企业可操纵性应计利润较少,审计质量越高;同时,当审计双方匹配度越高时,审计风险越低。上述结果证实了审计市场上会计师事务所与客户匹配的有效性和重要性,并对通过双边匹配提高会计师事务所的审计质量、降低审计风险,为审计市场资源优化配置提供了理论指导。     

Labor unemployment risk and firm risk

This paper examines the effect of labor unemployment risk on firm risk. Using unemployment insurance benefits as a proxy for unemployment risk, we find an economically significant positive relation between unemployment risk and firm risk. This positive relation is more pronounced for firms that are more labor-intensive, have a higher layoff propensity and are more financially constrained. While existing literature that employs corporate policy measures such as debt and cash holdings suggests an opposite relationship, our paper presents evidence that the effects stemming from earnings management, earnings quality and reporting quality appear to dominate.     

民营企业建立现代企业制度相关问题分析

我国民营公司制企业,特别是非上市有限责任公司,仍然是封闭式家族企业。既使是上市公司,其目的也是通过上市筹集资金,现代公司治理结构的改造进展缓慢。我国民营企业进行现代企业制度改造,其重点不是消除家族企业色彩,改制主要围绕完善内部管理,提高经营管理水平和企业决策的科学性。通过建立健全企业内部规章制度,规范企业行为,使民营企业能够按政府颁布的法律法规开展生产经营活动。     

Mixed Duopoly,Merger and Multiproduct Firms

The literature on mergers has extensively analyzed the decision to merge by private firms, but it has not considered the decision to merge by private and public firms. We assume that when a private firm and a public firm merge (or when one of them acquires the other), they set up a multiproduct firm in which the government owns an exogenous percentage stake. In this framework, we show that the decision to merge by firms depends on the degree to which goods are substitutes and on the percentage of the shares owned by the government in the multiproduct firm.     

Teams, Firms and the Evolution of Profit Seeking Behavior

Even as advances in information theory over the last quarter century have cast increasing doubt on the proposition that firms successfully maximize profits, the objective of profit maximization continues to be an axiomatic feature of the neoclassical theory of the firm. This paper attempts to improve our understanding firms by treating the objective function as an open question. Specifically, an ontogenetic thought experiment is undertaken to address the question of what differentiates production teams from firms by asking why team members would sell their control rights to a principal, thereby transforming the team into a firm. What results is an account of the emergence of the objective of profit seeking. Profit seeking emerges endogenously as a more fit alternative than the objective of value maximization, which is less capable of coping with uncertainty through purposive adaptation.     

家庭非农劳动供给时间的影响因素分析

非农劳动供给在家庭中占有非常重要的地位。本文利用四川和安徽12年12乡的农户调查数据,采用Heckman两阶段模型,对影响家庭非农劳动供给的因素做了实证分析。研究结果表明,年龄轻、家庭平均受教育程度高、家庭初始经济能力有利于家庭非农劳动供给决策和非农劳动时间的增加;家庭中男女劳动力的比例对非农劳动供给时间具有不同的影响,土地资源匮乏是家庭从事非农劳动供给的重要原因。文章认为,政府应当在教育培训、信贷支持、通讯设施建设方面加以完善,以增加农户家庭的非农劳动供给。     

企业网络组织协同竞争的理论与效应解析

竞争与合作相统一的协同竞争已成为企业网络竞争战略发展的必然趋势。通过对企业网络组织协同竞争研究脉络的梳理，可构建协同竞争研究的评析架构。其理论演进是：以系统思维作为理论逻辑的基点，以合作竞争为行动策略，以价值创造作为网络协同竞争的本质属性；在实践效应上，协同竞争具有提升竞争优势的特征，而博弈模型对协同效应发挥着解析工具的作用。     

区位决策视角下的集群生命周期分析

本文在对当前产业集群生命周期研究述评的基础上,将集群周期划分为成长、成熟、衰退、再发展四个阶段,并从企业区位决策的视角对集群生命周期的不同阶段进行分析。然后通过考察企业区位决策因子的动态变化和集群区核心产业的区外出口量增长率、主导产业的企业数量、修正后的空间基尼系数来对生命周期阶段进行划分,分析不同阶段下政府的决策行为。