我国服务业增加值的核算问题

本文集中讨论我国服务业增加值估算中存在的问题。由于历史原因和服务业本身的一些特点 ,我国现价服务业增加值被严重地低估了 ,服务业增长率计算也可能存在着偏差。对服务业增加值的以往研究均受到基础数据的限制而未能根本地解决这些问题。服务业统计核算的缺陷严重地阻碍着经济分析和经济决策。因此 ,改善我国服务业统计核算是当务之急。从长远的角度来说 ,服务业增加值核算的改善在很大程度上取决于统计调查的完善。但是 ,在现有的条件下 ,仍然有很大的改善余地。     

企业价值及其实现的思考

马克思主义价值哲学的研究不能仅仅停留在基础理论的层面上,更应走向现实的生活。在分析经济学、管理学等领域相关观点和理论的基础上,运用马克思主义价值哲学的理论和方法,提出企业价值是企业作为一种客体对作为主体的社会和企业自身需要的满足关系,是企业对社会和企业自身的生存和发展的积极作用。企业价值实现是企业价值活动的最终目标,是企业创造价值的活动及其产品对社会和企业自身需要的实际满足,是客体的潜在价值向现实价值的转换,其具有能动性、主动性、超越性等主体性特征和通过创造产品和服务来满足他人和社会的需要,以实现自身价值的间接性的特点,在不同的历史阶段具有不同的特点。     

Strategic niche management of social innovations: the case of social entrepreneurship

Strategic niche management (SNM), a tool to understand and manage radical socio-technical innovations and facilitate their diffusion, has always departed from a technical artefact. Many radical innovations, however, do not revolve around such an artefact. Social entrepreneurship is a new business model that combines a social goal with a business mentality and is heralded as an important new way to create social value such as sustainability. This study examines if and how SNM can be applied to such a social innovation. It identifies theoretical and practical limitations and proposes solutions. The main conclusion is that SNM can be used to analyse radical social innovation, although it requires rethinking the initial entry point for research and management. Exemplifying quotes are proposed as an alternative. Second, this paper suggests using values to describe niche–regime interaction as a better way to anticipate future niche–regime interactions.     

对《债务重组准则》实施中应注意的几个问题的探讨

从1999年1月1日至2000年12月31日，《企业会计准则－债务重组》在企业执行过程中，由于准则对债务重组业务会计处理规定上的某些缺陷，导致了某些企业尤其是某些上市公司利用此法律上的便利，随意调节度利润，粉饰财务报表，给国家在会计信息失真的治理工作方面制造了障碍，国家财政部审时度势，及时修订了《企业会计准则－债务重组》准则，克服了原准则的缺陷，进一步规范了企业债务重组务和会计核算办法，使中国的会计准则体系进一步得到了完善，但新准则的实施由于新经济情况的情况，难免有不妥当的表现，笔者从六个方面提出了应注意的和改进的问题，希望能与同仁进行商榷并在该准则实施和执行过程中引起关注，对该准则的有效实施产生一些进步的影响。     

绿色经济视野下商业模式创新的价值取向

商业模式创新作为当代一种新型创新形态,对于发展绿色经济具有不可或缺的重要性,能充分适应绿色市场的需求及其变化,有效应对绿色市场竞争的挑战,并促进绿色技术创新走向市场。绿色商业模式创新应以经济发展与环保、节约资源的双赢为价值取向,实现生态化与市场化的统一,主要包括:将节省生产成本与节能减排要求相结合,将绿色技术创新与蓝海战略相结合,联系国情实际进行创新,将绿色文化建设与市场营销相结合,实施绿色品牌战略等。     

品牌服装顾客满意度驱动因素实证研究——基于波司登的实证研究

20世纪80年代以来,国内外学者对顾客满意度展开了大量的研究,针对品牌服装的研究所构建的模型很多。文章在利用和借鉴国内外研究成果的基础上,结合品牌服装的具体特点,以兰州波司登为例,通过实证研究探究顾客满意度的驱动因素,以此为我国品牌服装提高顾客满意度提供科学有效的理论参考和建设性意见。     

论物业税与现行房地产税收的关系

目前房价居高不下,政府调控房地产市场的措施陆续出台,在众多调控措施中,备受关注的一项措施是开征物业税。在开征物业税的过程中,必然会涉及到如何处理物业税与现行房地产税收的关系。对此,专家学者从不同角度发表了各自的看法。本文认为,现行的房产税、城镇土地使用税、城市维护建设税、教育费附加应该并入物业税,耕地占用税应并入土地出让金,土地增值税应该取消或并入物业税,契税应继续保留。我国应该通过正确处理物业税与现行房地产税收的关系,健全房地产税收体系。     

Economic Valuation of Health for Environmental Policy: Comparing Alternative Approaches. Introduction and Overview

Protecting human health is a primary goal of environmental policy and economic evaluation of health can help policy-makers judge the relative worth of alternative actions. Economists use two distinct approaches in normatively evaluating health. Whereas environmental economists use benefit-cost analysis supported by monetary valuation in terms of willingness-to-pay, health economists evaluate interventions based on cost-effectiveness or cost-utility analysis (CEA), using quality-adjusted life-years (QALY) or similar indexes. This paper provides background on the controversy about the relative merits of these approaches and introduces the remaining papers in the special issue. These papers (with one exception) were presented at a conference sponsored by the Department of Economics at the University of Central Florida with support from the US Environmental Protection Agency. Although CEA might not lead to substantially different implications for environmental policy than benefit-cost analysis, and QALY may provide a benefit transfer tool to fill gaps in the morbidity valuation literature, the papers in this issue raise serious concerns about the suitability of QALY-based CEA for environmental regulatory analysis. QALY does not in general appropriately represent individual preferences for health and CEA is neither independent of income distribution nor adequate to assess efficiency.     

四川旅游企业文化价值链的现状及培育思路

针对四川旅游企业文化价值链的现状,提出从文化价值链的魂、形、言、行、创新和延展六个方面进行四川旅游企业文化价值链培育的思路。     

Component efficient solutions in line-graph games with applications

Recently, applications of cooperative game theory to economic allocation problems have gained popularity. We investigate a class of cooperative games that generalizes some economic applications with a similar structure. These are the so-called line-graph games being cooperative TU-games in which the players are linearly ordered. Examples of situations that can be modeled like this are sequencing situations and water distribution problems. We define four properties with respect to deleting edges that each selects a unique component efficient solution on the class of line-graph games. We interpret these solutions and properties in terms of dividend distributions, and apply them to economic situations. This research has been done while the third author was visiting Tinbergen Institute at the Free University, Amsterdam. The research is part of the Research Programme “Strategic and Cooperative Decision Making” at the Department of Econometrics. Financial support from the Netherlands Organization for Scientific Research (NWO) in the framework of the Russian-Dutch programme for scientific cooperation, is gratefully acknowledged. The third author also appreciates partial financial support from the Russian Leading Scientific Schools Fund (grant 80.2003.6) and Russian Humanitarian Scientific Fund (grant 02-02-00189a). We thank three anonymous referees for their valuable comments.