试论计量保证在工业企业中的基础作用

论述计量工作在工业企业中的基础作用与地位。     

管理层收购与中小企业治理结构改革

对国有中小企业实施管理层收购并引入职业化经理人和外部董事有助其治理结构优化。     

施工企业的工程造价资料积累工作的探讨

文章着眼于施工企业长期发展的根本大计，通过对企业工程造价资料积累的作用、内容进行阐述，并就造价资料积累制度的建立及机构设置提出了看法，供施工企业同行参考。     

Profit shifting in the EU: evidence from Germany

The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable affiliates that are directly owned by a foreign investor the evidence suggests that a 10-percentage point increase in the parent’s home country tax rate leads to roughly half a percentage point increase in the profitability of the German subsidiary. On the outbound side of German FDI, the data provides some evidence that tax rate changes in the host country lead to a stronger change in after-tax profitability for affiliates that are wholly owned, which may reflect the larger flexibility of these firms in carrying out tax minimizing behavior without interference of minority owners. The hospitality and support by the Deutsche Bundesbank Research Center is gratefully acknowledged. I thank Oliver Busch, Michael P. Devereux, Ruud de Mooij, Chris Heady, Beatrix Stejskal-Passler, an anonymous referee, and participants of the IFS/ETPF conference 2006 for excellent comments and suggestions. All remaining errors are mine.     

非效率性盈余管理及其治理

文章根据盈余管理对市场资源配置的影响，将其划分为效率性盈余管理和非效率性盈余管理。效率性盈余管理会促进资源的有效配置，而非效率性盈余管理会误导投资者的决策行为，扭曲资源配置，甚至诱发会计舞弊，其本质上是一种寻租行为，因此，有关当局应当采取相应措施予以治理。     

企业文化在国有企业中的建设评析

文章介绍了企业文化的内涵及功能,对国有企业目前企业文化建设所面临的现状进行了分析,详细阐述了存在的问题,并在此基础上提出了国有企业加强企业文化建设的应对措施。     

Disruption management in distributed enterprises: A multi-agent modelling and simulation of cooperative recovery behaviours

Disruption management in industrial areas consists in dealing with unanticipated events that get the plans deviate from their intended course. The solution results from the design and the maintenance of an operating mode ensuring a relevant deployment of individual recovery behaviours.The paper proposes an approach to minimize the impact of disrupting events on the whole system. It is based on an analysis of disrupting events and the characterization of the recovery process, and on a cooperative repair method for distributed industrial systems. This method is based on a cooperative distributed problem solving approach supported by a multi-agent system framework.     

浅谈物流企业管理信息系统的可靠性

《物流企业分类与评估指标》（GB／T19680—2005）国家标准的正式颁布实施，标志物流企业进入一个新的规范化发辰阶段。针对第六类评估指标——信息化水平．这素来是物流企业的软肋。很多企业的实例表明。企业信息化的最终产物——管理信息系统的构建，并不仅仅是硬件和软件的简单搭配，从可靠性角度来思考会给我们更多的启示。     

如何加强对外来施工企业的安全管理

文章通过对广西水利电力建设集团有限公司的外来施工单位安全管理工作情况进行分析,就如何加强外来施工单位安全管理谈几点体会。     

基于竞价上网的煤电纵向一体化及其效率

煤电矛盾的根源是价格双轨制和地区生产不对称性，纵向兼并能有效解决现阶段煤电矛盾，但一体化是否有反竞争效应却值得商榷。本文通过纵向兼并交易的博弈模型，研究电力竞价上网背景下，存在上下游纵向兼并的煤电交易行为均衡路径及其效率，认为煤电纵向兼并的竞争效应与反竞争效应并存，但如果煤炭可现货交易，竞争效应大于反竞争效应。文章最后提出了相应的政策建议。