浅析医疗寻租问题

从传统的寻租理论入手，分析医疗寻租成因，从价格双轨制、市场失灵和委托代理三方面，提出我国医疗改革中存在几种问题及其危害性．并提出了对于这些问题的对策和建议。     

基于组织设计角度的企业规模与技术创新

大企业还是小企业更有利于技术创新一直是个有争议的问题。企业规模的不断扩大,促使其内部相应的组织结构进行调整以减少组织管理费用。技术创新是企业组织结构变革的重要推动力,它促使具有创新性质的组织结构的出现,而企业的组织结构变革对技术创新有一定的激励作用。     

英国和美国公司治理模式的比较

国际上较为典型的公司治理模式是以英国和美国为代表的市场导向型公司治理模式．本文采用比较分析方法，力图在对比分析英美公司治理模式特点的同时，找出其共同点和差异，并从中发现问题．期望这种比较能为中国企业的公司治理提供一定的借鉴．     

基于公司治理理论的监控机制研究文献综述

对上市公司监控机制研究文献进行了综述,如董事会运行机制设计,机构投资者的地位和作用,大股东、债权人和控制权市场与公司监控的关系等。     

高管异质性视角下企业金融化对技术创新的影响

高新技术企业进行金融化战略可以为技术创新活动提供资金支持,但是也有可能会挤占技术创新活动的投入资金,金融化如何影响高新技术企业的技术创新是一个需要解决的重大问题。本文以2009-2018年我国高科技上市企业为样本,实证考察了企业金融化、金融背景高管以及技术创新水平之间的作用关系。研究发现,企业金融化对高新技术企业当年以及未来的技术创新水平具有显著正相关,而金融背景高管对于高新技术企业的当年以及未来的技术创新水平则呈现显著负相关;更进一步的,企业金融化与金融背景的高管之间的协同作用对于高新技术企业以及未来的技术创新水平之间呈现出显著的负相关。通过本文的研究有助于企业有效选择企业经营战略,选拔任用高层管理人员。     

基于效用的公司证券定价与资本结构选择

考虑到市场的不完备性,本文基于效用无差别定价原理,研究公司证券主观价值,分析最优资本结构,计算最优破产触发水平. 本文发现：1)对于给定的债券发行量,随着非系统风险增加,股权主观价值逐渐减小,财务杠杆逐渐增大,这一结果与完备市场相反;2) 与完备市场下资本结构相比,非完备市场下最优财务杠杆较小,债权的收益率溢价较大;3)股权的系统风险和非系统风险溢价随着公司收益流增加而减少;4) 投资者的风险态度和非系统风险对破产选择、股权和债权的主观价值有显著影响.     

剖析理解企业文化

简要分析了企业文化的定义与形成,指出企业文化应涵盖外层的周边文化与内层的核心文化。提出要建立有特色的企业文化,首先要从企业"领导人文化"抓起,只有通过一定的方式加以强化,企业文化才能最终融入员工的思想与行为。     

现代公司治理结构模式的比较与分析

就目前世界上的几种主要现代公司治理结构模式进行了分析和对比，并针对我国的实际情况提出了一些建议。     

企业整体策划理论与实施

企业整体策划理论与实施杨仕辉（江西财经学院经济研究所，南昌３３００１３）ＣｏｒｐｏａｔｅＥｎｔｉｒｅｔｙＳｔｒａｔｅｇｙＰｌａｎｎｉｎｇＴｈｅｏｒｙａｎｄＩｔｓＩｍｐｌｅｍｅｎｔＹａｎｇＳｈｉｈｕｉ（ＥｃｏｎｏｍｉｃａｌＲｅｓｅａｒｃｈＩｎｓｔｉｔｕ...     

Rough sets bankruptcy prediction models versus auditor signalling rates

Both international and US auditing standards require auditors to evaluate the risk of bankruptcy when planning an audit and to modify their audit report if the bankruptcy risk remains high at the conclusion of the audit. Bankruptcy prediction is a problematic issue for auditors as the development of a cause–effect relationship between attributes that may cause or be related to bankruptcy and the actual occurrence of bankruptcy is difficult. Recent research indicates that auditors only signal bankruptcy in about 50% of the cases where companies subsequently declare bankruptcy. Rough sets theory is a new approach for dealing with the problem of apparent indiscernibility between objects in a set that has had a reported bankruptcy prediction accuracy ranging from 76% to 88% in two recent studies. These accuracy levels appear to be superior to auditor signalling rates, however, the two prior rough sets studies made no direct comparisons to auditor signalling rates and either employed small sample sizes or non‐current data. This study advances research in this area by comparing rough set prediction capability with actual auditor signalling rates for a large sample of United States companies from the 1991 to 1997 time period. Prior bankruptcy prediction research was carefully reviewed to identify 11 possible predictive factors which had both significant theoretical support and were present in multiple studies. These factors were expressed as variables and data for 11 variables was then obtained for 146 bankrupt United States public companies during the years 1991–1997. This sample was then matched in terms of size and industry to 145 non‐bankrupt companies from the same time period. The overall sample of 291 companies was divided into development and validation subsamples. Rough sets theory was then used to develop two different bankruptcy prediction models, each containing four variables from the 11 possible predictive variables. The rough sets theory based models achieved 61% and 68% classification accuracy on the validation sample using a progressive classification procedure involving three classification strategies. By comparison, auditors directly signalled going concern problems via opinion modifications for only 54% of the bankrupt companies. However, the auditor signalling rate for bankrupt companies increased to 66% when other opinion modifications related to going concern issues were included. In contrast with prior rough sets theory research which suggested that rough sets theory offered significant bankruptcy predictive improvements for auditors, the rough sets models developed in this research did not provide any significant comparative advantage with regard to prediction accuracy over the actual auditors' methodologies. The current research results should be fairly robust since this rough sets theory based research employed (1) a comparison of the rough sets model results to actual auditor decisions for the same companies, (2) recent data, (3) a relatively large sample size, (4) real world bankruptcy/non‐bankruptcy frequencies to develop the variable classifications, and (5) a wide range of industries and company sizes. Copyright © 2003 John Wiley & Sons, Ltd.