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91.
当前国际上出现了一种“企业规模无关论”的新观点,与我国目前盛行的“唯规模经济论”截然相反。笔者以为,上述两论都失之片面,正确的理论是在承认的前提下,将规模经济分为两类:专业规模经济和综合规模经济。前者因专业化分工效应而扩大产销规模与市场份额;后者因企业(集团)内部协调成本小于市场交易成本而获得效应。随着市场发育和市场交易成本下降,拥有专业规模经济的企业集团,比之拥有综合规模经济的企业集团更能适应市场的变化与竞争。 相似文献
92.
金融控股公司:分业经营走向混业经营的有效途径 总被引:2,自引:0,他引:2
随着美国国会于1999年11月通过《金融服务现代化法案》,混业经营已经成为全球金融业新世纪发展的重要趋势之一,通过对全球金融控股公司的发展趋势及中信集团,光大集团等多元化金融集团实践的考察,提出金融控股公司是我国金融业分业经营体制逐步过渡到混业经营体制的有效途径,并对金融控股公司的风险防范问题提出对策思路。 相似文献
93.
宁波市上市公司盈利质量不高的原因与对策 总被引:4,自引:1,他引:4
盈利质量的不断改善和提高是企业可持续发展的根本。上市公司的主营业务利润比重与企业盈利质量存在正相关关系,即主营业务利润比重越大,上市公司的盈利质量越高,因此,提高盈利质量的关键就是要突出主业,壮大主业,不断提高主营业务利润比重,形成自己的核心盈利能力。 相似文献
94.
企业合并会计方法国际趋同及其启示 总被引:7,自引:0,他引:7
为了实现购买法企业合并会计实施的趋同,FASB和IASB会计准则趋同的阶段性成果是双方于2005年6月30日共同发布的企业合并准则指南征求意见稿.该征求意见稿将对今后的企业合并会计发展产生重大的影响.本文将通过对比来发现企业合并会计处理的趋势,从而为我国企业合并准则具体实施提供参考. 相似文献
95.
首先分析烟草企业实施BPR的必要性和基本原则,接着针对企业的实际情况研究企业BPR的实施方案;最后提出一幅理想的企业业务流程蓝图。 相似文献
96.
Benis Egoh Mathieu Rouget Andrew T. Knight Albert S. van Jaarsveld 《Ecological Economics》2007,63(4):714-721
A call has been made for conservation planners to include ecosystem services into their assessments of conservation priority areas. The need to develop an integrated approach to meeting different conservation objectives and a shift in focus towards human wellbeing are some of the motivations behind this call. There is currently no widely accepted approach to planning for ecosystem services. This study contributes towards the development of this approach through a review of conservation assessments and the extent to which they include ecosystem services. Of the 476 conservation assessments identified by a set of search terms on the Web of Science, 100 were randomly selected for this review. Of these only seven had included ecosystem services, while another 13 had referred to ecosystem services as a rationale for conservation without including them in the assessment. The majority of assessments were based on biodiversity pattern data while 19 used data on ecological processes. A total of 11 of these 19 assessments used processes, which could be linked to services. Ecosystem services have witnessed an increase in attention received in conservation assessments since the year 2000, however trends were not apparent beyond this date. In order to assess which types of ecosystem services and how they have been accounted for in conservation assessments, we extended our review to include an additional nine conservation assessments which included ecosystem services. The majority included cultural ecosystem services, followed by regulatory, provisioning and supporting services respectively. We conclude with an analysis of the constraints and opportunities for the integration of ecosystem services into conservation assessments and highlight the urgent need for an appropriate framework for planning for ecosystem services. 相似文献
97.
We compare a number of models of post War US output growth in terms of the degree and pattern of non-linearity they impart
to the conditional mean, where we condition on either the previous period's growth rate, or the previous two periods' growth
rates. The conditional means are estimated non-parametrically using a nearest-neighbour technique on data simulated from the
models. In this way, we condense the complex, dynamic, responses that may be present in to graphical displays of the implied
conditional mean.
First version received: Feb. 1999/Final version received: June 2001 相似文献
98.
This paper applies the standard Austrian theory of capital investment to the standard interest group model of legislator behavior. Distinguishing between reputational capital and representative capital as interdependent forms of political capital, I argue that legislator behavior (specifically roll call voting) can be explained as entrepreneurial investment in political capital under uncertainty. I discuss several examples in which this approach can potentially add predictive power regarding legislative voting. 相似文献
99.
Robert F. Mulligan 《The Review of Austrian Economics》2006,19(4):311-336
An Austrian interpretation of the New Keynesian small menu cost model of the business cycle is proposed. Austrian and New
Keynesian business cycle theories share the feature that the cycle is generated by rigidities which prevent the economy from
adapting instantaneously to changing conditions. Austrian business cycle theory is capital-based, focusing on credit expansion
which artificially lowers interest rates and causes an investment boom and unsustainable business expansion. In contrast,
the New Keynesian small menu cost model of the business cycle is based on nominal rigidities which prevent markets from clearing.
Small menu costs introduce dichotomous behavior, where firms find it locally optimal to avoid instantaneous output price adjustments
in the face of the cost, but this local optimum results in economy-wide output and employment fluctuations which are much
greater in relative magnitude. The small menu cost model of the business cycle is extended and reinterpreted in light of Austrian
business cycle theory with heterogeneous, multiply-specific capital, thus providing a rigorous formalization of the Austrian
business cycle. The Austrian interpretation of this New Keynesian model fortuitously addresses several of its shortcomings.
JEL classification B53, E12, E23, E32 相似文献
100.
Recently various exchange rate models capturing the dynamics during the transition from an exchange rate arrangement of floating
rates into a currency union have been derived. Technically, these stochastic equilibrium models are diffusion processes which
have to be estimated by discretely sampled observations. Using daily exchange rate data prior to the Greek EMU-entrance on
1 January 2001, we develop a rigorous estimation procedure. Our estimates point to an increasing interventionist economic
policy in the run-up to the Greek EMU entrance. A comparison of this econometric indication with policy information provided
(ex-post) by the Bank of Greece (BoG) in its Annual Report 2000 reveals that the BoG indeed pursued such an active policy
stance (so-called institutional frontloading strategies).
相似文献