石油、石化企业综合利用煤、油、气资源途径初探

近年来我国原油进口数量急剧增加。石油安全问题引起广泛关注。而我国煤炭与天然气资源相对比较丰富。统筹规划并合理利用煤、油、气资源，通过煤化工、石油炼制、石油化工3个行业技术上的互相借鉴，资源上的互相替代，产业链的互相补充，尽量减少石油的消耗，以减轻对进口原油的依赖。     

Audit Firm Tenure and Audit Quality in a Constrained Market

We examine the relation between audit quality and audit firm tenure in the Iranian audit market, which is constrained by government policies that create intense competition for clients among many small audit firms. We develop arguments that these circumstances create cost pressures that entrench low audit quality and render auditors' plans more predictable to managers wishing to misstate their accounts. Using publicly available data for the audits of listed companies in Iran prior to mandatory audit firm rotation and the incidence of misstated financial reports identified by the Iranian Association of Certified Public Accountants Inspection Office, we find that the likelihood of a misstatement is lowest in the first two years of audit firm tenure. We also find that the likelihood of misstatement is not associated with the year preceding a mandatory audit firm rotation, suggesting outgoing auditor effort is not sensitive to the prospect of subsequent revelations of deficiencies. Although our results from a pre-mandatory rotation period show that frequent rotations appear to improve the financial reporting quality in our sample, we are wary of interpreting these results as support for the mandatory audit firm rotation policy in Iran. Rather, we suggest this is a peculiar consequence of deficiencies in audit quality inherent in the Iranian market.     

财政补贴的竞争法审查及其改进——兼论《公平竞争审查制度实施细则（暂行）》

财政补贴是国家干预经济的重要手段,能够促进产业结构调整和转型升级、平衡和加速地区间的经济发展,但极易对市场公平竞争带来消极影响,例如破坏市场结构、误导市场行为、减损市场绩效,等等。《公平竞争审查制度实施细则（暂行）》对此予以重点关注,但缺乏全面性的制度构建。这方面,欧盟国家援助制度值得我们学习和借鉴。欲改进我国财政补贴的竞争法审查,必须落实公平竞争审查制度,坚持必要性原则、公平原则和透明度原则,同时要建立补贴评估机制、豁免机制、信息披露机制和异议机制,以规范财政补贴的实施,平衡财政补贴和竞争政策的冲突,确保市场竞争机制不被财政补贴所扭曲。     

Incumbency advantage and its value

Markets with network effects are typically concentrated. The aim of this paper is to discuss some recent work on “incumbency advantage.” That is, the fact that firms already installed generate higher profits than entrants even if the latter offer identical or even better terms (in terms of price and quality) to consumers. In particular, we review recently known sources of the advantage and potential mitigating factors and point to a number of open issues.     

本土旅游企业差旅管理经营战略探析

差旅管理是国外最新引入我国的商务旅游核心产品之一.本文在对国内外文献分析的基础上对差旅管理进行了深入的剖析,同时针对中国新兴的差旅管理市场的发展现状,提出了本土旅游企业拓展差旅管理业务的对策建议.     

论旅游专业教学改革中的观念更新

旅游专业教学改革应处理好与外部环境的互动关系, 新时期高等教育所进行的市场化、产业化改革为旅游专业的教改工作提供了全新的发展思路。应树立市场观念、竞争观念和品牌观念,通过创立旅游专业特色,培养社会适用人才以及市场化的运作模式,促进旅游高等教育的良性发展。     

陆上石油工业可持续发展对策分析

国家调整宏观产业结构, 组建石油、石化两大集团公司, 陆上石油企业机遇与挑战并存。要实现可持续发展, 就必须充分利用国内、国外两个市场、两个资源, 发挥自身优势并借助集团优势, 抓住集团产业结构调整和企业产业结构调整的机遇, 做好资源接替、产业接替、市场接替、人才接替四个 “接替工作”, 实现可持续发展     

使用差价补偿策略的寡头竞争模型

差价补偿策略,是近年来在国内兴起的一种企业间竞争策略。从博弈论角度来看,对消费者承诺差价补偿,即是向竞争对手发出了一种不打价格战的可置信的威胁信号,可以有效地避免企业间的价格竞争;从市场营销角度来看,差价补偿策略会影响消费者行为,改变消费者预期,最终促使市场竞争向着企业有利的方向发展。本文对差价补偿策略建立了一个数学模型,分析企业采用差价补偿策略的原因以及竞争双方博弈的均衡结果。     

论综合性集群在企业竞争中的作用

文章讨论了集群的本质属性,并以世界几个地区为例进行了解释说明。迄今为止,集群概念尚未被人们完全理解,很多关于集群发展的问题有待探讨。文章就综合性集群内的经营管理和IT问题作了简要的分析和讨论。     

关联交易对石油企业的影响及对策

随着企业组织形式和公司治理结构的演变，关联交易已成为石油行业上市企业和未上市企业必须认真面对的大问题。文章分析了石油企业在关联交易中普遍存在的问题，并结合关联交易的政策走向，对油田企业关联交易的运作策略进行了探讨，并对如何搞好关联交易进行了理性分析，提出策略和建议。