现代会计理论体系的起点理论评述

现代会计理论体系的起点理论,又称现代会计理论体系的逻辑起点理论,是指构成现代会计理论体系的出发点,是该学科理论体系赖以推理论证的最本源性的抽象范畴,它不仅是构成理论体系的组成部分,而且亦是对该学科理论体系的构成具有决定作用的前提理论。现代会计理论体系的逻辑起点理论是会计界在现代会计理论体系问题上讨论最多、争议比较大的热点和难点,存在诸多不同的观点。本文对此进行综合评述准确地说,作为一门实用性很强的分支学科,选择会计目标为逻辑起点比较合适,可以体现该学科的实用性。     

Consumption paths under prospect utility in an optimal growth model

This paper studies the Cass-Koopmans-Ramsey model of optimal economic growth in the presence of loss aversion and habit formation. The representative agent's preferences for consumption can be gradually varied between the standard constant intertemporal elasticity of substitution (CIES) case and Kahneman and Tversky's prospect utility. We find that the transitional dynamics of optimal consumption paths differ distinctly from the standard model, in particular consumption smoothing is more pronounced. We also show that prospect utility can cause the economy to remain in a steady state with low consumption and low capital.     

基于博弈论的职业经理人道德风险规避分析

当代博弈论得到了长足的发展,许多的经济学家和管理学家都尝试运用博弈论的方法论来解释、分析和解决现实经济领域和管理领域所存在的种种问题。本文尝试运用现代博弈论来分析职业经理人的行为选择,通过分析说明企业出资人应该如何设计有效的激励机制来规避职业经理人的道德风险。     

Marx's Legacy,Régulation Theory and Contemporary Capitalism

ABSTRACT

The 2008 financial crisis has challenged the merits of standard economic theories and sparked surprising references to Marxist analyses. A monetary economy is prone to crises, the interaction of competition with capital–labour relations launches relentless accumulation and over-accumulation crises exacerbate the built-in contradictions of the capitalist mode of production. Nevertheless, until now, these imbalances have not unfolded into its rapid and complete collapse. From the social and political struggles of labour and citizens, the 1929 crisis and finally the Second World War, new configurations emerge for the wage–labour nexus, the form of competition and the monetary and credit regime. These delineate an unprecedented accumulation regime, Fordism. In turn, Fordism enters a structural crisis and a dramatic change in institutionalized compromises favours a still different accumulation regime (finance-led) that evolved from one speculative boom to another till the 2008 American financial collapse. Thus the mobilization of Marx's foundational hypotheses by Régulation theory allows a better understanding than most alternative theories of major contemporary stylized facts: productivity slow-down and social polarization in mature economies, tensions between capitalism and democracy, new industrial capitalisms and limits to globalization.     

非对称合作网络中网络位置与创新绩效的关系——以吉利汽车为例的案例研究

利用扎根理论方法,以吉利汽车为例,对吉利汽车通过全球研发、跨国联盟、内部修炼等在创新合作网络发展的不同时期所占据的不同网络位置与创新绩效的关系进行了研究,并分析了企业家精神在两者间的中介作用。结果表明:占据网络中介和富含结构洞的网络位置能使企业获得更高的创新绩效;在两种不同的网络位置——中心位置和中介位置与创新绩效的关系中,企业家精神均起中介作用。     

生态文明时代的企业社会责任解析

本文以案例形式讨论了壳牌公司布伦特斯帕油轮公司事件.透过油轮事件,文章分析了当今企业实际上面临的生存环境.最后,运用制度经济学、社会学、契约理论分析指出,在当今资讯发达,消费者生态意识、人权意识逐步提高的情况下,企业认真对待其社会责任是一种理智的选择.     

The Labor-Managed Firm: Permanent or Start-Up Subsidies?

We explore a new argument that seeks to explain the near absence of the labor-managed firm or cooperative, despite a range of inefficiencies attributed to the present-day capitalist firm. We derive the crucial condition for the emergence of labor-managed firms and show that it is unduly restrictive from an efficiency point of view. The policy implication is that public intervention to promote labor-managed firms should primarily be in the form of start-up subsidies rather than in providing permanent tax subsidies.