高速公路工程集成管理的关键理论及方法

针对高速公路工程的特点,提出了高速公路工程集成管理模式。重点介绍了实现集成管理的三项关键理论及方法:通过项目分解结构技术进行项目系统分析;运用工程全寿命周期设计的理论和方法实现全部工程要素的全寿命周期集成;应用全寿命周期费用矩阵分析模型实现工程费用集成管理。上述成果已应用于某高速公路扩建工程实践。     

人民币汇率问题:升值及其成本—收益分析

在回顾改革开放以来人民币汇率变动的基础上,本文首先讨论了汇率升值的短期压力和长期压力,前者源自内外经济失衡和双顺差的持续,后者由于劳动生产率的提高和经济竞争力的增强,认为目前宏观经济失衡主要表现为实体经济和货币经济的两个双向循环和双向依赖;测度了中国的外商直接投资函数和进出口函数及其汇率弹性,估算了不同幅度汇率升值的成本,主要包括引进外资和出口贸易减少的数量,以及由此带来的GDP和就业人数减少的规模,发现三个季度后,升值的影响下降一半以上,七个季度以后,升值的影响近于消失。并据以对可选择的升值幅度和操作方式提出了政策建议     

Do we really care about Biodiversity?

This paper addresses from an economic perspective the issue of global biodiversity conservation. It challenges the perception that the world really cares a great deal about biodiversity and is prepared to pay the full cost of maintaining this stock of natural capital. Despite the existence of a plethora of international agreements there still seems to be a global ‘deficit of care’ surrounding efforts to combat challenges such as those posed by global warming and biodiversity conservation. More light can be thrown on the degree of care by measuring both the actual expenditures and the stated willingness to pay for biodiversity conservation. However, actual expenditures are much lower than willingness to pay estimates recorded in the published literature. Using the criteria that the ‘right’ amount of conservation effort is one where the marginal economic benefits from conservation just equal the marginal costs of conservation, the paper explores the biodiversity conservation conundrum and concluded that, on the available evidence, the world does not care too much about this natural capital stock and bequests to future generations. An erratum to this article can be found at     

产品零件数控加工的成本估算及报价初探

以产品零件数控加工的成本构成分析为基础,对数字制造管理平台中生产管理模块的加工成本估算、人工或自动报价进行了实现方式的初步探究。     

契约理论视角下专用性投资激励研究述评

契约理论的发展,提出了物质资产专用性和投资激励的问题.专用性人力资本投资同专用性物质资产投资一样,也受到了机会主义的困扰,对该问题的研究形成了专用性人力资本投资的激励理论.契约理论主要包括完全契约理论、交易成本理论和新产权学派三大主要分支.文章分别论述了这三大分支各自的理论观点以及基于这三大分支理论基础上的专用性人力资本投资激励研究的现状并作出了简要述评.     

Stock liquidity and managerial short-termism

We examine whether stock liquidity exacerbates or mitigates managerial short-termism. Utilizing earnings management as a proxy for managerial short-termism, we establish three major findings. First, firms with liquid stocks engage in less accrual-based and real earnings management. Second, the effect of stock liquidity on earnings management is amplified for firms with high levels of managerial pay-for-performance sensitivity. Third, the positive association between the intensity of earnings management and firm cost of capital is evident only for firms with low stock liquidity. Our findings are consistent with the threat of blockholder exit as the main governance channel through which stock liquidity discourages opportunistic earnings management and mitigates managerial short-termism.     

政府负债会计的会计政策选择原则论析——以美国联邦政府为例

政府负债是政府部门以各种信用形式筹集资金,缓解财政支出压力,顺利履行各类政府职能的重要手段,也是引发财政危机,威胁一国财政安全的主要因素.加强对政府负债的管理,控制财政风险,高质量的政府负债会计与财务报告信息是重要的前提保证.因此,完善政府负债的会计核算始终是推动各国政府会计变革的重要动因,其中,对负债计量、确认等会计政策的选择则成为当前政府会计实践关注的焦点,本文以美国联邦政府为例,对政府负债会计的会计政策选择及其原则进行了分析,以提供借鉴.     

Opening the black box: Finding the source of cost inefficiency

Parametric and nonparametric procedures are used to identify the apparent source of cost inefficiency in banking. Inefficiencies of 20–25% from earlier studies are reduced to 1–5% when, in addition to commonly specified cost function influences, variables reflecting banks’ external business environment and industry indicators of “productivity” are added. These productivity indicators explain most of the reduction in bank operating cost over 1992–2001 and was 5 times the reduction in the dispersion of inefficiency. Inefficiency appears stable over time because it is small relative to industry-wide cost changes occurring concurrently and because technology dispersion is imperfect.

高校科研经费间接成本核算模型构建--基于政府会计制度背景

科研经费间接成本是对高校开展科研活动的成本补偿,随着《政府会计制度》的实施,高校在会计核算模式、财务报告编制方面都发生了重大的变化,新制度为高校成本核算提供了制度保障。本文阐述了科研经费间接成本的构成及研究现状,梳理了从资源归集、作业中心成本计算及科研项目成本分摊的整个核算流程。根据资源消耗的不同特点,运用作业成本法和权重比例法的理论和方法,科学地对科研经费间接成本进行分类和分摊,构建了比较完整地高校科研经费间接成本核算模型。同时提出了与模型运用相配套的建议:制定具体行业的间接成本核算规定,规范间接成本的核算;构建并完善高校成本管理系统并加强财务人员的培养;根据高校自身特点,制定科研经费间接成本核算体系。