我国企业内部控制的现状及成因分析

内部控制是企业保护资产的安全完整、保证财务信息的准确可靠、提高管理水平和经营效益的有效措施,内部控制的强弱直接关系到企业的生存与发展。目前我国企业的内部控制现状是:内部控制不够健全、不够合理;内部控制在执行中失效。分析其原因主要有:外部环境还不完善、企业人员素质偏低、内部人控制问题严重、信息沟通不畅、内部审计的监督职能严重弱化。     

中国传统区域空间观念发端考析

中国传统空间观念的发生、发展,与王朝政治形态的大一统思想密切相关.通过对大一统思想的发展及其空间礼制的讨论,探讨我国传统空间观念的礼法政治内涵,及其对后世聚居空间观念与空间实践的影响,揭示了王朝政治形态在传统区域空间观念形成过程中的地位与作用.     

中国利用外资综合状况分析

利用外资是中国对外开放的核心内容,是中国经济发展的重要动力,中国利用外资的实践和经验为世界所瞩目。文章按照改革进程中重要的时间节点,分四个阶段回顾中国利用外资的政策演变。在此基础上,文章从外资来源地结构、利用外资方式、外资的产业结构分布、外资流向地区结构四个方面归纳中国利用外资的特点。最后,文章对中国利用外资的经验进行总结。     

International supply chains and trade agreements

There is a growing literature that examines the role of trade agreements on the formation of international supply chains. The evidence indicates that in general countries that share trade agreements are more likely to develope cross-border supply chains. In this analysis, we argue that in order to examine the effects of trade agreements on the formation of supply chains between two countries, it is not enough to analyse the impact of the trade agreements that the two countries share but it is also important to assess the impact of the trade agreements that they share with third countries. Using data on trade in value added for 129 countries, we show empirically that about 40% of the potential increase in trade in value added induced by a trade agreement between an importing country and a sourcing partner is wiped out by each additional trade agreement signed by the importing country with third nations in which the sourcing partner is not a member. The result has important implications for regions seeking to develop international supply chains but in which the process of integration is highly fragmented.     

Circuits of Knowledge and Techniques: The Transnational Flow of Planning Ideas and Practices

This article considers the conceptual and methodological tools which may help to focus the critical analysis of transnational flows of planning ideas and practices in the present period. The discussion starts from the rejection of the ‘modernization myth’ with its linear concept of a single development trajectory and reviews the philosophical background to the array of alternative conceptions which have displaced it. It then examines three, often overlapping, fields of intellectual development which offer promising concepts for exploring contemporary transnational flows of planning ideas and practices: actor‐network theory (especially with respect to the way ideas and technologies get to ‘travel’ and get ‘translated’), institutionalist versions of policy ‘discourse analysis’ (discourse structuration and institutionalization, in particular), and discussions about circuits of knowledge and hegemonic projects in the globalization and international development literatures. Drawing on these, I suggest that critical analysis of such flows should give special attention to the ‘origin stories’ of such ideas, their ‘travelling histories’ and the ‘translation experiences’ through which exogenous planning ideas and practices become ‘localized’. I conclude by commenting on what may be distinctive about transnational flows in the present period, why undertaking critical analysis of such flows is valuable, and key methodological attitudes to keep in mind in conducting such analyses.     

Structure and characteristics of top management teams as antecedents of outside executive appointments: a three-country study

We examine top management team (TMT) structure and characteristics as potential endogenous antecedents of outside appointments of non-CEO senior executives, an executive category that has not yet received significant research attention despite its importance for corporate outcomes. In doing so, we draw on human capital and similarity-attraction theories, thus combining two complementary managerial decision rationales. Additionally addressing the pressing need for cross-country TMT research, this study empirically analyzes a unique sample of 880 non-CEO TMT appointments at large non-financial corporations in France, Germany and the UK between 2006 and 2010. Overall, the results show that TMT endogenous factors such as structure, new executive characteristics and incumbent TMT characteristics may hold significant explanatory power for new executives' origin. Beyond the individual explanatory factors, the comparative nature of the study reveals three distinct country profiles of the degree by which the two theoretical rationales appear to influence appointment decisions.     

Global Financial Crisis： Systemic Failure and the Underlying Knowledge Gap

Recently, global financial crisis or meltdown rocked the international financial market. This havoc was the result of the reckless use of financial derivatives that received spontaneous patronization from the financial whiz, but it is strange to discover that those proponents of market economy embarked on policy that was purely Keynesian in principle. The episode started in August 2007 with the collapse of subprime mortgage market and reached its climax during August 2008. Central banks in many countries of the western world intervened in the market to pump additional fund to give buoyancy in the credit market. The crisis encapsulated with the queer idea of financial instruments and multiple origins related to subprime mortgage left its trail in both developed and developing countries. Thus, an elaborate analysis of the causal link among various innovative instruments highlighting a mismatch between academic doctrine and real-life perspective and the inadequacy of the institutional arrangements supposed to tame the volatility of the market may be a useful guide to financial analysts and policy planners. The purpose of this paper is to highlight systemic gaps in the meltdown and redefine the contour of macroeconomics most appropriate to weather such catastrophe in the future.     

论旅游是市场经济发展产物

" 旅游现象是市场经济发展产物"是一个具有规律性的命题,本文将就为什么会有这种认识、为什么以托马斯·库克的工作作为标志,以及这个命题的限定等问题作出解释.     

Consumer Willingness to Pay for Cue Attribute: The Value Beyond Its Own

Using Certified U.S. Product as a product cue, we show that consumer willingness to pay for other identifiable search and experience attributes change. Certified U.S. Product serves as a substitute for Guaranteed Tender and a complement of Guaranteed Lean. Results have important implications for policymakers and food companies interested in food labeling programs in the presence of cue attributes such as Certified U.S. Product. The substitute effects of a cue attribute on other product attributes may contribute to deteriorating product quality and the complement effects of a cue attribute could improve product quality in the market.     

Factors Influencing Retailers' Decision to Sell PDO/PGI Fresh Meat

Abstract

The objective of this paper is to analyze retailers' attitudes toward region of origin labeling in fresh meat and the factors influencing retailers' decision to sell these quality labeled meats. Data come from a survey conducted with retailers in Spain (Aragon) in 2002. Firstly, retailers' attitudes toward region-of-origin labeled meat are investigated. Secondly, factors affecting the probability to sell region-of-origin labeled for two meat products (beef and lamb) and the level of sales are determined. To do this, a probit model has been specified to analyze the probability to sell region-of-origin labeled beef/lamb and an ordered probit, to study the level of sales for beef/lamb.