河北省加强与国际金融组织合作研究

新形势下河北省与国际金融组织具有拓展合作的空间,如知识合作、民营经济发展,新的资金合作渠道等。为此,深化与国际金融组织合作的路径主要为:注重合作,提升服务水平;加强管理,提高项目质量;立足实际,创新资金合作模式;与时俱进,争取世行新的贷款品种;提升素质,打造涉外队伍。     

会计师事务所组织形式对审计质量的影响

从会计师事务所组织形式的演变、各国的选择、法律风险等方面的研究可以看出会计师事务所组织形式与审计质量之间存在着密切关系。合伙会计师事务所更有提供高质量审计服务的动机。为提高审计质量,应优化会计师事务所的运行机制：其组织形式应采用由政府引导的诱致性变迁模式;建立健全民事赔偿机制;建立健全个人财产登记制度和共有财产分割制度;建立有效的职业责任保险体系。     

论供应链战略联盟

当企业面临全球化的大市场竞争环境时,任何一个企业不可能在所有业务上都是世界上最杰出的。如果所有业务都由企业自己采承担,它必然面对所有相关领域的竞争对手,只有联合其他上、下游企业,建立一条业务关系紧密、经济利益相关的供应链策略联盟,实现优势互补,协同经营,才能适应社会化大生产的竞争环境,更好地利用其他方的资源。实现资源最大化整合和被最有效利用,共同增强市场竞争力。文章主要对供应链战略联盟的概念、作用及企业实施供应链战略联盟应该注意的问题进行了阐述。     

Philippine Infrastructure and Connectivity: Challenges and Reforms

The Philippines has performed creditably well in the past few years. Ensuring better infrastructure and connectivity is crucial in attaining inclusive growth. This will require substantial investments in infrastructure. Various reforms to address the infrastructure lack were implemented but there is scope for more reforms: improving fiscal space, reforming budgetary processes, improving public‐private partnerships (PPPs) and the regulatory environment, and better policy coordination to address problems of connectivity and infrastructure. The Philippines has to continuously improve the governance framework, ensure stability and predictability of policies and regulations. Better coordination among a diverse set of governmental infrastructure bodies, and also between government and the private sector is needed to address infrastructure bottlenecks.     

制度环境、会计师事务所转制与审计质量

利用我国事务所组织形式变革提供的自然实验契机,构建会计师事务所法律责任与审计质量关系的理论模型,以我国2008—2013年具有证券资格会计师事务所审计的沪深两市A股上市公司为研究对象,实证考察事务所由有限责任制转变为特殊普通合伙制对审计质量的影响,并检验我国各地区发展不均衡的制度环境在两者关系中的调节作用。研究发现,转制后会计师事务所的审计质量显著提高;与市场化程度较高地区相比,转制后市场化程度较低地区特殊普通合伙制会计师事务所的审计质量提高更加显著。研究表明,转制有助于促进我国会计师事务所整体质量提升和全面均衡发展。     

Long term risk sharing contracts as an approach to establish public–private partnerships for investment into next generation access networks

This paper develops an investment/pricing model for the deployment of basic broadband networks which, along with other applications, is applicable to public–private partnership projects. In particular, a new investment model is suggested to be used for finance deployment over a longer term by enabling both private and public investors to participate in the roll-out of next generation access (NGA) infrastructure. This so-called “long-term risk sharing concept” has several notable benefits compared with the traditional regulatory approach. Above all, the model enables both private operators and public authorities to share the risk of investing in NGA infrastructure. Thus the model offers a way for public authorities to achieve a timely and countrywide roll-out of NGA networks, including in areas where NGA investment would otherwise not occur.     

我国的房地产投资基金探寻

我国房地产投资基金目前尚系一片空白,要使我国房地产投资基金由构想变为现实,需要解决,私募基金合法化,以及房地产业暗箱操作形成的风险等问题,使投资者敢于投入。可借鉴西方房地产投资基金运作方式,健全与完善我国房地产投资基金的有关法规体系,强化投资管理和风险控制,培养高素质的房地产机构投资者,以加速推进房地产商品化进程。     

供应链伙伴关系对客户整合的影响——基于物流能力视角的实证研究

建立紧密的伙伴关系通常被认为是提升供应链整合的重要手段,但由于多数研究者忽略了伙伴关系的文化差异和企业间物流能力的差异,因而造成研究结论与实际情况不符。为了弥补这一不足,文章基于来自218家供应链上下游企业的调查数据,采用结构方程模型(SEM)的方法,分析伙伴关系、物流能力和客户整合之间的关系。研究结果显示：伙伴关系对物流能力和客户整合均存在着显著的正向影响,且透过物流能力,伙伴关系对客户整合的间接影响高于其直接影响。此外研究结果还显示,不同行业企业的伙伴关系和物流能力对客户整合的作用大不相同。文章不仅为研究伙伴关系对客户整合的影响路径和作用机理提供了一个新的视角,而且还为我国不同行业企业如何利用伙伴关系和物流能力来提升客户整合提供了决策的依据。     

英国城市公园政策及经验借鉴

在中国生态文明制度建设的背景下,梳理、总结了英国城市公园政策的起源、阶段特征,并结合中国国情和英国的经验、教训,提出了将城市公园制度建设及合作伙伴关系列入国家政策议程、加强顶层设计、强化地方领导、落实中央决策、实施决策监督和建立广泛合作伙伴关系的建议,以期促进我国城市公园的可持续发展。     

How do internal capabilities and external partnerships affect innovativeness?

How do a firm’s internal capabilities and external partnerships contribute to its product and process innovativeness? How do their impacts differ? Based on the theoretical framework of exploitation and exploration, we develop an integrative model linking the impact of both internal capabilities and external partnerships on product and process innovativeness. Survey responses from Taiwanese biotechnology firms indicate that research and development (R&;D), marketing, and manufacturing capabilities have different effects on product and process innovativeness. Of the four types of external partnerships, only partnerships with universities and research institutes seem to add value, whereas partnerships with suppliers, customers, and competitors do not contribute to innovativeness. Moreover, marketing capability and customer partnerships have a positive interaction effect on product innovativeness, while manufacturing capability and supplier partnerships have a positive interaction effect on process innovativeness.