论会计信息产权的界定与保护

如何提高会计信息质量,仅从会计程序和方法等技术层面努力实难取得显著效果,必须有合理的制度安排。产权经济学原理表明,产权制度决定行为,而行为决定结果,因此,有必要通过会计信息产权制度的研究寻求提高会计信息质量的治本之策。本文以产权经济学理论为基础,分析了会计信息产权界定与保护的必要性,阐述了企业所有权分享对会计信息产权界定和保护的要求,探讨了市场分散制衡机制和政府管制对界定和保护会计信息产权的作用。

略论名牌成长的因素

一个国家经济的竞争能力主要不是来自于所谓的"门类齐全",而是来自于这个国家经济的特色,而这种特色经济又得落在自己的支柱产业的龙头企业上,而龙头企业又必定要有优质名牌产品做支撑.这是一脉相承、环环相扣、层层递进的.这就引出了名牌产品以及名牌战略的话题.

Game analysis on Huaihe River anti-pollution administration mechanism and policy research

Based on the literature review of environmental anti-pollution researches, this paper analyzes the administra- tive mechanism of Huaihe River anti-pollution with game theory. Based on the quantitative analysis on three correspond- ing game models with four players including local residents, enterprises, local governments and competent authorities at higher levels, this paper demonstrates four main shortcomings of current administrative mechanism of Huaihe River anti-pollution system, including low emission cost, low connivance cost, overemphasis on heavy fine of the enterprises, neglect of the punishment on the local departments and intersected administrative mechanism. This paper sets up anti- pollution administrative mechanism, combining economic method with noneconomic method, government control with market mechanism, and introducing public participation. At last, this paper proposes policies, such as implementing emissions trading system, reforming public participation system, and reforming government’s environmental protection mechanism to promote law enforcement.