不同控股比例下的国际转移定价模型

转移价格在跨国企业的国际经营活动中起着重要的作用。本文从企业税负驱动机制的微观层面上,扩展国际转移定价的理论模型,深入分析在不同控股比例和红利分配率情况下转移价格的理性选择;并且运用模拟方法,揭示不同变量条件下的最优转移价格策略。     

实现生态服务价值的新视角(二)——生态服务价值的相对性

近年来,生态系统服务和生态服务具有价值的观念已经被社会广泛接受.但是,生态服务的"价值"要像第三产业一样,可以获得经济上的实现以支撑生态-经济可持续的良性循环却困难重重.生态服务价值实现的新视角系列文章(Ⅰ、Ⅱ、Ⅲ)认真审视了这些问题,进而提出了生态资本概念和生态资本运营的理论.本文分析了人类价值观的发展过程、生态服务价值的层次性、实现生态服务价值的阶段性和过程性,总结了生态服务价值具有相对性这一特点,并据此提出了生态服务转化的若干准则.     

Research on the development and countermeasures for circular economy

Ecological economics and sustainable development economics are the basic theories to research on circulareconomy. Through the systemically research on the relationship of the three above, this paper thinks that the reuse andrecycle of circular economy is a way that the stall is mended after a sheep is lost. Although the reduction technicallycontrols the production process, it cannot solve the waste caused by blind production and excess competition. We haveexperienced variety obstacles when implementing the circular economy, whose main reason is the conflict between theindividual ration and the social ration. Therefore, only when the individual ration and social ration incline to conformity,the cooperating Nash equilibrium will be appeared. In order to realize the harmony of ecology, economy and society, wehave to explore effective evaluation theory. This paper cites the ＂five flows of wealth operation theory＂ from professorMa Chuandong to search operation mechanism of circular economy, makes clear the developing thoughts of circulareconomy based on the realities, and brings forward some countermeasures to develop circular economy based on theabove theoretical analysis.     

浅谈铁路基层车务段汽车管理及费用控制

目前铁路基层车务段管理范围日趋扩大,较大的车务段甚至包括特等站、编组站等在内的大小几十余个站,点多线长的特点势必使与生产密切相关的汽车费用大幅上涨,因此也对车务段汽车管理及费用控制提出了更高的要求,针对目前汽车管理的现状及难点,深入分析,查找控制汽车费用的关键因素,提出了可行的费用控制方案,取得较好的控制效果。     

Mixed Market Competition in a Quality Differentiated Duopoly Model An Approach to Banking Sector

This paper attempts to develop a theoretical framework to investigate the competitive implications of quality choices of financial institutions whereby they charge prices to consumers based on their willingness to pay for the service qualities in the mixed market scenario under vertical product differentiation model. Initially, it analyzes benchmark equilibrium solutions of monopoly and duopoly to establish the degree of quality differentiation between two private banks in an uncover market configuration. Further, it estimates the quality differentiation between private and public banks, and examines the interaction between two market structures keeping public bank as both leader and follower, and then measures the social welfare from different prospectives. The explicit operation of two stages Nash equilibrium game forecasted that public banks＇ monopoly seems to be still better than a private banking, and it is socially optimal. The outcome demonstrates a significant importance of vertical quality differentiation for policy implication in banking industry and provides an insight on the reasons of particular co-existence of public and private banking services in the specified location. In this context, it is concluded that the presence of public banks in banking industries is a crucial condition for obtaining the higher range of social welfare.     

河北省上市公司负债经营与公司绩效的联动关系探析

负债经营问题是具有重大理论价值和实践意义的研究课题。文章采用资产负债率作为负债经营指标来反映公司的资本结构,以净资产收益率（ROE）来反映上市公司绩效,结合河北省上市公司年报数据,通过实证分析来说明河北省上市公司负债经营与企业绩效的联动关系。     

国资国企改革典型经验研究与启示——央企和部分省市典型经验对上海“十二五”期间国资国企改革的启示

国有经济和国有企业伴随着中国30年的改革开放,有了重大的变化。中央企业和各省市探索出许多国资国企改革方面值得总结和借鉴的宝贵经验。这些经验也将给上海市“十二五”期间进一步深化国资国企改革带来有益的启示,促进新一轮国资国企的改革发展。     

交易成本、禀赋效应与国有股权转让定价——兼论国有企业混合所有制改革的新思路

国有企业混合所有制改革是积极发展混合所有制经济的关键,完善的定价机制有助于推进国有企业混合所有制改革。国有股转让过程中存在大量的交易成本,扭曲了定价体系。基于科斯定理,可以发现,明晰产权是优化定价体系有效途径。但是,禀赋效应的存在,使得科斯定理无法完全解决国有股转让定价问题。对此,需要采取市场和非市场的政策组合,以此来完善国有股转让定价机制,推进国有企业混合所有制改革。     

“校企合作”培养高职人才模式探析——以连锁经营管理专业为例

该文以广东科贸职业学院与东莞虎彩文化用品有限公司校企合作共同培养连锁经营管理人才为案例,针对如何通过＂工学结合,校企合作＂的教育模式,改变传统观念,强化人才职业能力指导,改革传统课程体系、教学方法和教学手段,并服务企业,寻求校企之间利益双赢,共同探索连锁经营管理专业人才培养新模式。     

关于规范外贸公司出口业务操作的思考——基于对一起外贸纠纷案的分析

出口贸易涉及的业务环节较多,操作程序复杂,其中任何一个环节、一个程序中的不规范都可能埋藏着潜在的外贸风险。因此,按照出口贸易业务流程与国际惯例的规则要求进行出口操作至关重要。通过对一起外贸纠纷案例进行深入分析,探讨外贸公司在出口业务中的不规范操作问题,在此基础上提出相应的合理建议。