我国自然垄断产业的民营化改革

在自然垄断产业,国有企业垄断经营低效是一个世界性的问题。自然垄断产业在一定范围内具有可竞争性,即使是在不可竞争性的领域,也可以通过建立潜在的竞争性替代机制,形成模拟竞争环境。自然垄断产业的可竞争性为民营化提供了可能。自然垄断产业民营化就是通过产权制度变革,提高垄断企业的效率。     

R&D strategy and Australian manufacturing industry: an empirical investigation of emphasis and effectivness

This research investigates the degree of emphasis placed by the Australian manufacturing industry on Research and Development (R&D) strategy as well as on other organisational strategies such as marketing, HRs (HR), technology, and operations at the functional level. The research extends further to investigate whether the emphasis on R&D strategy differs with contextual factors such as firm size, firm’s generic strategy, type of market, firm’s life cycle stage, etc. A mail survey was carried out to collect information from manufacturing firms across Australia. This was followed by an on-site interview of some of the senior managers of manufacturing firms from three Australian states: South Australia, Victoria and New South Wales.The study found that although the emphasis on R&D strategy has received a high priority in the past few years, it has not been as effective as the operations strategy and the technology strategy. The operations strategy has been accorded the highest importance in the past few years and this will continue in the future. The study also indicated that firms, which adopt a differentiation generic strategy, put more emphasis on R&D than the firms, which adopt cost leadership and focus generic strategies. The results did not indicate any evidence of a relationship between firm size and the R&D strategy although large firms are found to put more emphasis on operations and marketing strategies. Relatively higher emphasis was placed on the R&D strategy by businesses: at the growth stage; involved in the manufacture of consumer goods as opposed to industrial goods; involved in exports with a higher sales growth in export markets; and having a higher growth rate relative to their industry.     

公司业绩与财务杠杆

本文从实证角度分析了我国上市公司的财务杠杆对公司业绩的影响。结果表明,往年财务杠杆和当年财务杠杆对当年公司业绩的影响截然相反。财务杠杆对公司的息税后收益和息税前收益均有影响。长期负债率和长期借款率对公司业绩的影响分别比同年的流动负债率和短期借款率对公司业     

美国调节区域经济差异的财政措施及启示

美国的地理位置和历史文化决定了美国区域经济的发展严重不平衡.本文分析了美国政府对落后地区经济的财政调节措施,这对我国在市场经济条件下调节区域经济,推进西部大开发,一定具有深刻的启示.     

高校财务实行内部会计控制的几点思考

分析了高校实施内部会计控制的背景和存在的主要问题,表述了对高校内部会计控制的方法和关键控制点,提出了解决目前高校内部会计控制存在问题的解决方法和主要对策.     

工业设计人才培养体系的构建和优化

该文从现代企业的生产方式及工业设计师应具备的基本素质出发，阐述了21世纪工业设计专业人才的培养体系和培养模式及其特点，构建了培养工业设计应用型人才的课程体系。     

实施环北部湾战略的着力点——提高产业竞争力

实施北部湾战略的着力点应放在提高产业竞争力方面。文章就此提出了八大关于选择、布局、培育、发展具有强大竞争力产业的方式方法和途径。     

对商业银行推行客户经理制的探讨

加入WTO后,国外银行业对中国银行业的冲击是全方位的,在个人银行业务领域,首当其冲的就是改革开放20年来日渐壮大的高端客户群和潜力客户群,面对严峻的竞争环境,我国商业银行必须未雨绸缪,从容应对,率先抢占。我们应该清醒的认识到,竞争并不可怕,可怕的是没有明确的市场定位,不了解自己的长处和短处。只有扎扎实实地建立健全客户经理制,才能不断产生新的金融产品,不断满足客户需求,不断适应客户市场的风云变幻,从而取得持续竞争的优势。     

论法律不完备性与政府介入期货市场

在期货市场上，法律不完备性问题表现得较为突出，法律对于侵害行为的阻吓作用非常有限、期货市场法律的不完备性，主要取决于期货市场的特点和性质。政府采取相关的监管方式管理期货市场非常必要，监管的介入需要满足标准化和损害（外部性）足够高的条件。政府管理期货市场立法和法院执法的作用不可或缺，但更主要的是采用监管的方式。