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国有上市公司国资监管与证券监管的制度协调研究 被引量:1
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作者 胡改蓉 《证券市场导报》 CSSCI 北大核心 2024年第4期3-12,共10页
国有上市公司既具有上市公司属性、又具有国有属性,需同时遵守证券监管和国资监管的双重规则,而这双重规则之间可能存在冲突,造成国有上市公司治理违规的风险。这种冲突源于监管价值目标的差异:证券监管基于中小投资者保护的立场注重上... 国有上市公司既具有上市公司属性、又具有国有属性,需同时遵守证券监管和国资监管的双重规则,而这双重规则之间可能存在冲突,造成国有上市公司治理违规的风险。这种冲突源于监管价值目标的差异:证券监管基于中小投资者保护的立场注重上市公司独立,而国资监管基于保障国有经济功能、维护国资经营安全的特性强调国有投资方的管控。对于身处交叉监管下的国有上市公司而言,解决冲突的根本路径在于分别从国资监管和证券监管两个维度进行制度矫正与协调。就国资监管而言,应切实从制度层面实现“管资产”到“管股权”的转变;就证券监管而言,则应正视国资监管的合理需求,以适度监管为原则,并确立结果导向的监管理念,在不实质损害资本市场中小投资者利益的情况下,对国资监管规则予以适当认可。 展开更多
关键词 交叉监管 制度冲突 管股权 适度监管 结果监管
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企业内部控制监管:基于过程还是结果 被引量:1
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作者 缪艳娟 《财会月刊(中)》 2008年第7期83-84,共2页
本文对企业内部控制监管的必要性进行了探讨,并对基于结果的监管与基于过程的监管的优缺点进行了分析,认为对企业内部控制采取"以结果为导向的过程监管"较为合适。
关键词 内部控制监管 结果监管 过程监管
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基于演化博弈的PPP项目运营期政府监管方式选择研究 被引量:13
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作者 高若兰 鲍琴 《运筹与管理》 CSSCI CSCD 北大核心 2019年第4期155-162,共8页
PPP项目运营期内,投资者可能为了追求私利而采取投机行为。针对这种投机行为,本文从监管的角度,运用演化博弈理论分析了政府监管方式策略选择问题。本文将监管方式分为两类:过程监管和结果监管。结果表明,政府监管部门的策略选择与监管... PPP项目运营期内,投资者可能为了追求私利而采取投机行为。针对这种投机行为,本文从监管的角度,运用演化博弈理论分析了政府监管方式策略选择问题。本文将监管方式分为两类:过程监管和结果监管。结果表明,政府监管部门的策略选择与监管部门结果监管时能够识别投机行为的概率有关。以投资者投机所得的“价值”为标准,当结果监管识别投机行为的概率小于投资者采取机会主义所得的“价值”时,双方最终的策略选择为(不采取机会主义行为,结果监管);相反,则双方之间不存在一组进化稳定策略,博弈的最终结果与双方的收益以及系统所处的初始状态有关。此外,本文还讨论了不同参数变化对双方行为策略选择的影响,为政府监管方式的选择提供参考,以期最大程度抑制机会主义行为。 展开更多
关键词 PPP项目 机会主义行为 政府过程监管 政府结果监管 演化博弈
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有机农业:法律规制与政策扶持 被引量:11
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作者 瓮怡洁 《华南农业大学学报(社会科学版)》 CSSCI 2011年第3期7-16,共10页
有机农业价值的双重性以及有机农产品外观的不易辨识性决定了对该产业进行立法非常必要。在有机农业发展的初级阶段,应当主要由公权性机构担任认证机构,并且应当采取以结果监管为主、全程监管为辅的监管模式。待有机农业发展到高级阶段... 有机农业价值的双重性以及有机农产品外观的不易辨识性决定了对该产业进行立法非常必要。在有机农业发展的初级阶段,应当主要由公权性机构担任认证机构,并且应当采取以结果监管为主、全程监管为辅的监管模式。待有机农业发展到高级阶段,则应当主要由非公权性机构担任认证机构,并且应当采取以全程监管为主、结果监管为辅的监管模式。对有机农业进行政策扶持非常必要,我国应当通过财政补贴和市场推广等方式对其进行扶持。 展开更多
关键词 有机农业 公权性机构 非公权性机构 结果监管 全程监管 财政补贴 市场推广
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Energy Planning in Small Municipalities Based on Monitoring Results and Demand Side Management
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作者 Dagnija Blumberga Andra Blumberga Marika Rosa Aiga Barisa 《Journal of Energy and Power Engineering》 2014年第3期453-460,共8页
Recent estimates state that the European Union is on course to achieve only half of the 20% energy consumption reduction target by 2020. As the first governmental stakeholders involved in the implementation of energy ... Recent estimates state that the European Union is on course to achieve only half of the 20% energy consumption reduction target by 2020. As the first governmental stakeholders involved in the implementation of energy saving initiatives, municipalities play a strategic role in the energy planning process. This paper focuses on establishment of an energy planning methodology for small municipalities with numbers of inhabitants in range of 1,000-10,000 which often face common problems associated with low efficient district heat supply systems and decreasing energy consumption in buildings. Particular attention is paid to DSM (demand side management) activities. DSM scheme includes legislative and financial flows with small investments from municipality side. Based on increased information and motivation it promotes reduction of energy consumption in all kinds of buildings. Practical experience has shown that application of DSM measures allows achieving 20% energy savings in municipal buildings during the first year. 展开更多
关键词 Demand side management energy efficiency energy planning.
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SYSTEM SIMULATION AND RELIABILITY ASSESSMENT OF CHINESE CARBON SEQUESTRATION MARKET 被引量:3
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作者 TANG Bo GAO Jianzhong 《Journal of Systems Science & Complexity》 SCIE EI CSCD 2014年第4期760-776,共17页
This study builds a simulation of Chinese carbon sequestration market(CSM) based on the Swarm platform and complex adaptive system(CAS) theory.The simulation results represent that the total assets and profits of the ... This study builds a simulation of Chinese carbon sequestration market(CSM) based on the Swarm platform and complex adaptive system(CAS) theory.The simulation results represent that the total assets and profits of the carbon sequestration project(CSP) buyer and seller are steadily on the increase in the carbon trading maxket.The market regulatory efficiency is determined by the market investment and the improvement of regulation policy.Furthermore,the real sample simulation of Sichuan Daduhe Forest CSP demonstrates that the profit of CSP traded in the CSM is higher than the profit from the transactions of outside exchange.It implies that establishing CSM is an effective way to improve the CSP business for investors and a positive action to response to global warming as well.Finally,this study applies an Analytic Hierarchy Process-Fuzzy Comprehensive Evaluation(AHPFCE) approach to evaluate the reliability of CSM simulation.It concludes that the CSM simulation is "more creditable",which indicates that the CSM simulation results can be used as a proxy to observe the market uncertainties. 展开更多
关键词 Carbon sequestration market (CSM) carbon sequestration project (CSP) simulation reliability assessment AHP-FCE approach.
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