我国非营利组织发展存在的问题及对策分析

首先分析了我国非营利组织发展存在的问题,然后从非营利组织自身出发,提出了科学的、可操作性强的措施。     

事业单位固定资产核算探析

本文针对我国事业单位实行企业化管理的改革,从固定资产核算入手,探讨适合企业化管理的事业单位的核算模式。认为事业单位固定资产核算应该充分借鉴西方发达国家非营利组织会计制度经验,结合我国经济发展的实际,完善固定资产核算制度。     

我国利用国际金融组织贷款的历程回顾

首先介绍了我国利用国际金融组织特别是世界银行和亚洲开发银行贷款的基本情况，并对利用国际金融组织贷款的总体效果做出评价。然后，从阶段性特点、区域分布以及行业投向等方面，对我国利用国际金融组织贷款的情况进行分析。最后，对我国利用国际金融组织贷款的经验和教训进行总结。     

The scheduling and organization of periodic associative computation: Efficient networks

This paper characterizes the efficient decentralized networks for calculating the associative aggregate of cohorts of data of a fixed size that arrive periodically. Radner (1993) proposed this problem of periodic parallel associative computation as a model of the ongoing information processing and communication by the administrative staff of a large organization. For a simpler model in which the organization processes a single cohort of data – which is equivalent to the periodic model when the agents are paid only when busy – he found that the efficient networks are hierarchical but quite irregular, even though the computation problem and technology are each symmetric. In the periodic model in which managers are paid even when idle, it becomes important to minimize idle time when scheduling managers to processing tasks. Such scheduling appears more difficult when each problem is processed by an irregular hierarchy, which suggest that hierarchies might be more regular in the periodic model. However, we show that in a class of efficient networks for periodic computation that spans the efficiency frontier, the processing of each cohort is similar to the efficient processing of a single cohort, and the overall organizational structure is not even hierarchical. Received: 15 October 1994 / Accepted: 6 March 1997     

Stable risk-sharing

We analyze the evolution of contract participation and evaluate the selection of risk-sharing contracts in the presence of moral hazard. Organizations specify rules for sharing output among producers, and so affect the extent of private investment in production. Organizations are rigid, as some details of the contract are fixed, but people are free to move around. In the presence of rigidity, equilibrium displays coordination failure because potentially efficient contracts can fail to attract participants. Methods of evolutionary stability are used to select equilibria when organizations compete for members. We identify stable contracts which survive competition against any other. Stable contracts need not be efficient, but for large groups the loss becomes small.     

农民专业合作经济组织问题探析——基于博弈理论的实证分析

农民专业合作经济组织是农产品供应链体系健康发展的基础环节和重要保证。运用博弈理论和实证研究,揭示了农民专业合作经济组织发展的内在规律和现实困境。认为需要采取加深博弈主体认知程度、强化对博弈主体的监督和支持力度、形成以产权为基础的三方利益联结机制等措施,来保障农民专业合作经济组织的健康发展,保障农民获得产业链正常利润,推动农业产业化高效运转。     

农村合作经济组织内部控制存在的问题及对策

农村合作经济组织在我国取得了长足的发展,但其财务制度建设尤其是内部控制方面存在较大的问题。本文从内部控制环境、风险评估、控制活动、信息与沟通、内部监督五个方面系统分析了农村合作经济组织在内部控制方面存在的问题,并提出相应的对策建议。     

标准化组织专利政策采用事先披露原则的利弊分析及改进模式探讨

技术标准涉及专利的对外许可一直都是在标准制定完成之后由专利权人或标准化组织与使用方谈判确定。VITA推出的新专利政策中在世界范围内第一次采用了事先披露原则,要求专利权人在标准制定之前,不仅要披露专利信息,还需披露许可条件。虽然这一专利政策草案通过了美国司法部的反垄断审查,但依然引起广泛争议。本文对事先披露原则的利弊进行了分析,在此基础上探讨了对事先披露许可费模式的改进思路——由标准化组织事先披露总许可费率的模式。     

福利多元主义视角下非营利组织参与社区社会保障路径研究

福利多元主义理论及非营利组织自身特征,为其参与社区社会保障提供了理论依据及实证依据。但在非营利组织以公共产品供给主体之一的身份参与社区社会保障建设过程中,面临广度不够、深度不足、社会效益不高等诸多困境。文章从体制嵌入、服务拓展、资源联动三个方面着手尝试完善其参与路径,并配套设计制度保障机制,营造良好的发展环境,同时加强非营利组织自身建设,确保非营利组织实现充分参与。     

Expanding the solution set: Organizational economics and agri-environmental policy

The market failure paradigm dominates agri-environmental research and policy. Organizational economics provides an alternative framework for analyzing agri-environmental problems and points to alternative solutions. In this paper, the traditional approach of creating markets for environmental goods and services is critiqued and set aside to provide space for an organizational analysis. From an organizational perspective, the relationship between the state and agricultural agents is viewed as grounded in an over-arching exchange relationship including elements of cooperation and trust. Such a collaborative exchange relationship may prove useful in supporting exchange between agricultural agents and the state leading to the provision of ecological goods and services. Highlighting the potential of organizational economics, the analysis suggests that agri-environmental research and policy go further in accounting for, and investigating, the unique organizational modes of exchange governing the production of food, fiber, and ecological goods and services.