体系创新与路径选择

在经过“ISO9000质量体系认证热”之后,国内不少获证组织苦于所建体系运作效率低下而陷于迷茫之中。本文针对我国认证发展状况及所存在的问题,指出企业质量管理体系面临着创新的紧迫任务,进而从体系运行机制和文件生态学的视角,提出可供选择的路径。     

Delaying integration of immigrant labor for the purpose of taxation

Delayed integration (DI) is a rule for taxing migrants. It requires that immigrants be taxed in the host country only after some period of transition. Conversely, emigrants are released from the obligation to pay taxes only after a certain period. DI is an alternative to the Employment Principle and the Home-Country Principle. The former governs the international taxation of labor. The latter is a close substitute for the Nationality Principle, on which US tax law is based. The paper studies DI in a setting which allows one to trade off the efficiency costs of distortionary taxation and of wasteful government.     

试论波特劳勒“综合激励模型”的应用

知识型员工是知识经济时代出现的新型工作群体熏他们是知识资本的掌握者,是企业最为宝贵的资源熏文章通过对波特劳勒综合激励模型理论的分析认为:对知识型员工的激励熏应建立在满足其较高层次需要的基础上熏在激励策略方面熏主要采取报酬激励、精神激励和工作激励等方式熏并且应根据知识型员工不同的特点,选择不同的激励方式组合,才能充分发挥知识型员工的工作积极性。     

论我国企业财务管理目标的现实选择

企业由于所面临的财务管理环境存在着差异，因而其财务管理的目标也并非是完全一致。所以．企业只有从自身的实际需要和客观条件出发，确定合理的财务管理目标。本文从现有的几种观点出发，探讨适合我国企业的切实可行的财务管理目标。     

The Effect of Risk Characteristics on the Willingness to Pay for Mortality Risk Reductions from Electric Power Generation

The objective of this study is to estimate willingness to pay (WTP) for the reduction of mortality risks caused by fossil fuel (natural gas, coal and oil) versus nuclear electric power generation systems and to examine the influence of risk characteristics involved with electric power generation on WTP. A choice experiment was conducted to achieve these objectives. The attributes for nuclear risks in the experiment included the probability of disasters and the expected losses if a disaster occurs. We find evidence of (i) a baseline effect (where WTP is sensitive to hypothetical versus actual baseline expected mortality); (ii) a ‘labeling effect,’ where, surprisingly, the term ‘nuclear’ has no effect on WTP, but the term ‘fossil-fueled power generation’ results in lower WTP; and (iii) disaster aversion, meaning that people focus on the conditional loss from a nuclear disaster, not the probability. We also find that the WTP for reducing deaths from a nuclear disaster is about 60 times the WTP for routine reducing fossil-fuel generation-related deaths.     

Robust political economy

This paper introduces the idea of “robust political economy.” In the context of political economic systems, “robustness” refers to a political economic arrangement's ability to produce social welfare-enhancing outcomes in the face of deviations from ideal assumptions about individuals' motivations and information. Since standard assumptions about complete and perfect information, instantaneous market adjustment, perfect agent rationality, political actor benevolence, etc., rarely, if ever actually hold, a realistic picture and accurate assessment of the desirability of alternative political economic systems requires an analysis of alternative systems' robustness. The Mises-Hayek critique of socialism forms the foundation for investigations of robustness that relax ideal informational assumptions. The Buchanan-Tullock public choice approach complements this foundation in forming the basis for investigations of robustness that relax ideal motivational assumptions. JEL Code B53, P16, P26     

企业可持续发展的战略选择：社会责任管理

在经济全球化的背景下 ,社会责任管理是任何一个企业都不能回避的问题 ,它关系到企业的生存和发展。企业应该把社会责任管理作为可持续发展的战略选择 ,并努力构建有效的社会责任管理模式。     

东北经济的未来选择与发展战略

东北老工业基地通常是指东北地区的传统工业格局，为了使东北经济能够步入良性发展轨道，从而振兴东北地区。本文针对东北经济发展现状及其面临的艰难选择，对东北经济的未来发展方向进行了科学分析，并提出了东北经济未来发展战略。     

Optimal Intervention Policies for a Small Monetary Economy

We analyze the gains from trade for a small cash-in-advance economy with endogenous labor supply and learning-by-doing in the accumulation of human capital. Contrary to previous findings, we show that free trade is not optimal independently of the relative amount of cash required for the purchase of each good. Furthermore, a monetary rule à la Friedman can eliminate distortions deriving from the cash-in-advance constraint only under segmented financial markets; in any case, it cannot restore the economic optimum. Finally, we identify government intervention policies, such as wage and export subsidies, that can be welfare improving.     

How to invest over the life cycle: Insights from theory

We analyse the state of the art in the field of life cycle portfolio choice, a recent strand of the literature on intertemporal portfolio selection. Life cycle models are designed to identify optimal savings and portfolio policies over the lifetime of investors. They can help to improve pension schemes by showing how these could be specifically tailored to the individual employee’s circumstances to overcome the ‘one-size-fits-all’ philosophy still prevailing in parts of the mandatory retirement savings system. To facilitate comparison, we first describe set-up, solution method and characteristic results for a basic model and then derive a general framework to classify existing contributions. We highlight the models’ strengths and weaknesses and assess their ability to resolve existing portfolio puzzles. Lessons from the literature are summarized and promising areas for further research identified. JEL classifications G11, D14, D91, H55