很好，正需要
谢谢

谢谢兄弟 恩 好人

科技创新已经成为提升国家综合竞争力的重要手段。“提高自主创新能力,建设创新型国家”已载入中国的《国家中长期科学和技术发展规划纲要(2006-2020)》,并且成为中国今后经济社会发展各个领域的重要战略需求和评价指标。研究与发展(R&D)活动是一个国家科技创新的来源和动力,凡是科技领先或创新活动活跃的国家或地区,其科技投入的绝对量或相对量都居领先地位。因此在建设创新型国家中,R&D资源的优化配置不仅为科技创新提供了重要支撑,而且对促进国家实施自主创新战略,在各领域实现全面创新和协同创新都具有重要的推动作用。R&D资源是科技资源的重要组成部分,是直接作用于R&D过程的各类资源要素。我国R&D资源投入虽然逐年增加,但其固有的稀缺性特征以及资源配置的低效性也日益突出。为此,本文在创新型国家建设框架下,全面分析近些年来中国R&D资源配置状况、存在问题,采用相关理论模型和方法系统地研究R&D资源配置效率、配置的影响因素和机制等问题。本文的主要研究内容如下:(1)对现有文献进行总结和梳理。首先对国内外理论界有关R&D资源配置的研究现状及研究成果进行了综述,重点从创新型国家及R&D资源的概念、宏观R&D资源配置的比较、R&D资源配置效率、R&D资源配置模式、R&D资源配置行为影响因素、科技政策及政府在R&D资源配置中的措施等几个方面,对不同学者的观点和研究结论进行梳理和归纳。然后从国家创新体系理论、新增长理论、系统理论以及资源配置理论探析了基于创新型国家建设的R&D资源配置的理论基础,并就上述理论对本文的指导意义进行了简要评述。为后续研究奠定基础,明确方向。(2)建立了支持创新型国家建设的R&D资源配置理论框架。在界定了R&D资源内涵、识别R&D资源配置主体的基础上,提出了R&D资源配置系统,并研究了经济、教育、社会等外部环境系统对它的影响。同时发现R&D资源配置内容涉及配置规模、配置结构、配置强度和配置方式等多方面,具有明显的多维度特性。最后,研究了R&D资源配置系统对创新型国家建设的支撑作用。本章对R&D资源配置系统的理论分析,为后面我国R&D资源配置状况、效率、影响因素以及配置机制的研究打下了基础。(3)系统研究了我国R&D资源配置近些年来的发展状况。在与几个典型创新型国家配置情况进行比较的基础上,从R&D财力资源、人力资源、科技政策等几个方面进行研究,归纳出我国R&D资源配置的特点和存在的若干主要问题,发现与创新型国家相比还存在一定差距。(4)采用面板数据随机前沿分析法,对我国31个省市自治区的R&D资源配置效率及其影响因素进行了分析。在详细阐述了R&D资源配置效率的定义和明确界定了实证模型选取的原则基础上,引入了随机前沿分析模型中的BC(1995)模型,作为本章实证研究的基础模型。然后选取国内专利申请受理量为产出指标,R&D人员全时当量和R&D资本存量两个指标作为投入指标,国际贸易强度和地方政府对科技活动的支持力度作为影响R&D资源配置效率的外生性因素,以2000-2007八年的数据为样本数据,对实证模型进行了运算,并对运行结果进行了详细分析。结果显示我国东部沿海、东北、中、西部四大地区R&D资源配置效率呈现明显的“阶梯递减”现象;R&D资本存量要素产出弹性远大于R&D人力资源要素产出弹性;两个外生性因素都对R&D资源配置效率具有显著的正向促进作用。(5)着重研究了影响R&D财力资源配置的因素,以可比性指标R&D强度为研究对象,分析了我国R&D强度发展趋势及其影响因素。首先通过研究发现我国的R&D强度变化轨迹与国际R&D强度增长模式的第一阶段基本相符,与经济发展水平基本一致。接着具体讨论了影响R&D强度的五大理论因素,包括企业因素、政策因素、公共R&D部门、投资因素、经济因素,在理论分析的基础上设计了12个自变量指标,R&D强度作为因变量,构建了基于局部调整模型的实证模型。通过实证结果分析,研究了各变量对R&D强度的效应。最后,进一步分析了我国R&D强度稳定增长的可行性,发现中国较早进入“科技起飞”阶段,金融危机对我国R&D强度今后的增长影响不大,为早日实现创新型国家的建设奠定了基础。(6)从政府补贴机制、共享机制和产学研合作机制三个方面,采用博弈论模型和成本—收益分析方法,从政府介入和有效政策安排方面研究了R&D资源配置机制,以便提高资源利用率和配置效率。首先分析了常用的政府R&D补贴方式,接着采用博弈论模型分析了政府直接性R&D补贴的效果,接下来采用成本—收益分析框架研究政府对企业R&D活动的最优税收补贴率。其次研究了R&D资源共享机制,总结出三种共享模式,为共享机制的良好运行提供建议。接着从政府介入的角度研究了产学研合作机制,认为当前我国采用政府主导产学研合作模式有利于创新,并通过构建完全信息静态博弈模型,分析了产学研合作的机会主义行为,设计了政府介入的研发保证金制度,以有效治理这种机会主义行为。本文的贡献和主要的创新之处体现在:(1)系统勾勒出R&D资源配置的理论框架在创新型国家建设背景下,基于系统理论对R&D资源配置系统的形成进行了论述,识别出R&D资源配置主体及其相互作用机理,并对外部环境系统进行阐述;基于国家创新体系理论和新经济增长理论,对R&D资源配置系统对建设创新型国家的支撑作用进行了系统的论证。完善了R&D资源配置的理论研究框架。(2)对R&D资源配置效率及其影响因素展开了实证研究采用基于面板数据的随机前沿分析(SFA)模型,对R&D资源配置效率进行了测度,并通过外生变量的引入,对影响R&D资源配置效率的因素进行了分析,从而弥补了以往效率研究的不足,实现了对各个区域的R&D资源配置效率的趋势分析,得出全国R&D资源配置效率的整体特征。(3)基于系统视角对影响我国R&D强度的因素进行理论分析和实证检验现有研究多对影响企业R&D配置行为的因素展开微观研究,还缺乏从宏观角度系统研究影响我国总体R&D投入的因素分析。本文以可比性的投入指标R&D强度为研究对象,从理论上系统讨论了影响R&D强度的因素,并以合适的指标变量,构建了基于局部调整模型的实证模型,对理论分析进行实证检验。从而弥补了以往仅仅基于定性分析或简单定量分析的研究之不足。(4)结合国内外的实践来着重探讨中国现行制度设计下的R&D资源配置机制在探讨R&D资源配置机制时,并不仅仅局限于以往研究中普遍采用的博弈论方法,而是通过重点分析某些典型创新型国家的具体实际做法,总结出适用于我国现行制度的R&D资源配置机制和运行机理,在该领域提出一些促进中国创新型国家建设的对策。总之,通过本文的深入研究,将创新型国家和R&D资源配置有机地结合起来,从配置状况、配置效率、配置行为影响因素、配置机制等角度分析了R&D资源配置系统,是对R&D资源配置理论的丰富和完善,对建设创新型国家有所裨益。
工业羊毛毡
Science and technology (S&T) innovation has been the most important means to strengthen native comprehensive competence. The strategy of strengthening innovation capability and building an innovation-oriented country has been put into“medium and long-term S&T developing programs outline (2006-2020)”in China, which has also become the most important macro-demand and evaluating index in various domain of economic and social development. The research and the development (R&D) activities are the source and power of national S&T innovation. Generally, if one country or region holds leading innovation activity, then its S&T inputs will be the leading potion in the word. During the construction of innovation-oriented county, the good allocation of R&D resources can provide vital surpport; promote comprehensive and cooperative innovation and actualization of national innovation.R&D resources are the important parts of S&T resources, which play a necessary role during the course of R&D activity. With the intensified input of R&D resources, the shortage of R&D resources and low efficiency of allocation apparently show themselves especially in our country. Therefore, the dissertation analyzes the development and trend of R&D resources allocation based on building of innovation-oriented country, discuss the status and the problems of R&D resources allocation, and studies the allocation efficiency, influential elements of allocation behavior and mechanism. Followings are the main contents of this dissertation.First, related researches have been reviewed. Recently the related researches about allocation of R&D resources home and abroad are developed from 6 aspects, including research on the concept of innovation-oriented country and R&D resources, research on the macro compare of R&D resources allocation, research on the allocation efficiency of R&D resources, research on the allocation mechanism of R&D resources, research on the allocation effects of R&D resources, research on S&T policy and the measures installed by government in the allocation course of R&D resources. Theory foundation of allocation of R&D resources is following, which includes theory of national innovation system, the new growth theory, system theory and theory of resource allocation. These theories provide the basic guide of the dissertation to develop its research.Second, this dissertation proposes the analysis framework of R&D resources allocation theory in the circumstance of building innovation-oriented country. It investigates the definition, allocating participants of R&D resources, brings forward allocation system of R&D resources and the effect on it by external systems, including economy, education and society. It also discovers that the contents of R&D resources allocation are excessive, concerning on scale, structure, intensity and mode, and so on. Finally, support for building of innovation-oriented country by allocation system of R&D resources has investigated.Third, developing status of Chinese allocating R&D resources has been expatiated. Compare with the some typical innovation-oriented countries, this dissertation concludes characteristic and existed problems from financial resources, human resources and S&T policies. There are big gaps of R&D resources allocation between China and typical innovation-oriented countries.Fourth, using the stochastic frontier approach (SFA) Model, the allocation efficiency and influential elements of the change of allocation efficiency are systematically analyzed based on the penal data of 31 provinces from 2000 to 2007 in the country. The domestic number of patents application acceptance patent is the output data. Full-time equivalent of R&D personnel and R&D capital stock are the input data. Influential elements, international trade intensity and local government appropriating funds for S&T are the two exogenous variables. As to the regional level, the allocation efficiency of R&D resources is descending from east to west. The output elasticity of R&D capital stock elements is bigger than that of R&D personnel resources elements. The two exogenous variables are both positive to the rise of allocation efficiency of R&D resources.Fifth, as comparable index, R&D intensity is the delegate of R&D financial resources input. This dissertation analyzes the trend of R&D intensity and the determinants on it. The upward trend of R&D intensity in China is generally in agreement with the international rule. The dissertation analyses five theoretical determinants on R&D intensity, including enterprises, policy, public R&D institution, investment and economy, designs 12 independent variables and one depended variable-R&D intensity, constructs the experimental model based on partial adjusted model, and investigates the effect on R&D intensity by all variables. The outcome shows that China has begun the S&T take-off early, financial crisis has little effect on the growth of R&D intensity, and the R&D intensity in China will be able to realize the steady and quick growth based on the building of innovation-oriented country.Finally, this dissertation studies the allocation mechanism of R&D resources from the three facets such as governmental subsidy mechanism, share mechanism and industry-university union mechanism. On governmental subsidy mechanism, there are four policy instruments. Then governmental direct support of R&D performed by the business sector is investigate using game theory model, and a framework for evaluating R&D tax subsidies is proposed using cost-benefit method. On share mechanism of R&D resources, three share mode are summarized and advises are brought forward in order to the good operation of share mechanism. Then industry-university union mechanism, R&D bail system of governmental intervention is designed using complete information static game model. The outcome shows that the system can correct the opportunism acted by two union participants.The contribution and innovative points of this dissertation are as following.First, the theoretical framework of R&D resources allocation is established based on building of innovation-oriented country. The allocation system of R&D resources incorporating allocation participants and interaction of them is proposed from the system theory view. It supports for construction of innovation-oriented country based on theory of national innovation system and new economic growth theory. The framework is a kind of enrichment to R&D resources allocation theory.Second, the stochastic frontier approach (SFA) Model is imported to the research of allocation efficiency of R&D resources based on the penal data. The influential elements of the change of allocation efficiency are also studied through incorporating exogenous variables to remedy the shortage of other researches. So the regional trend and countrywide character of R&D resources allocation efficiency can be summarized.Third, the determinants on R&D intensity are analyzed theoretically from macro-view and proved by experimental data. Experimental model incorporating 12 independent variables and one depended variable-R&D intensity is constructed based on partial adjusted model. This part of dissertation makes further exploration between qualitative analysis with quantitative analysis. Finally, referring to the home and abroad practices, the allocation mechanism of R&D resources according to Chinese current system is investigated. Not only game theory model, but also cost-benefit analysis and many practices are used to study the allocation mechanism of R&D resources and run of it.Altogether, the dissertation combines innovation-oriented country with allocation theory of R&D resources. It analyzes allocation system of R&D resources systematically from many aspects, such as allocation status, allocation efficiency, influential elements on allocation action, allocation mechanism. The research of this dissertation is a kind of enrichment to the allocation theory of R&D resources. It’s benefit to build innovation-oriented country.

近年来,随着国际间经济活动日益频繁的影响,导致跨国企业为求优化配置内部资源,常会透过关联方之间转让定价交易的安排,来规避税负或进行盈余管理。本研究认为企业可能会因台湾实施「营利事业所得税不合常规移转订价查核准则」而进行盈余管理。因此,本文将以台湾上市公司转让定价与盈余管理之实证研究作为研究主题进行实证,探讨转让定价是否为盈余管理的工具之一。本文以2002年第一季至2006年第四季之台湾上市公司为研究对象,排除金融保险、证券业与资料不足或遗漏之公司,样本公司共597家等27个产业,研究资料为横断面与纵断面混合资料(panel data)。因此,本研究以panel regression model作为实证研究之方法,并建立联立回归模型进一步了解盈余管理与转让定价是否存在互为影响之关系。本研究的第一项研究议题-影响台湾上市公司转让定价策略之可能因素。实证结果发现,获利能力(ROA)愈佳与举债程度愈高之企业,愈会透过转让定价将盈余保留在位于租税天堂之子公司或其他关联企业。第二项研究议题-测试转让定价是否为管理阶层从事盈余管理的工具之一。实证结果发现盈余管理的裁决性应计数会受到转让定价之影响,表示转让定价为台湾上市公司做为盈余管理之工具之一。因此,本研究基于上述研究结论爰提出建议如下：(一)建议税务主管机关对于长期负债比率偏高之企业,应多加留意。(二)建议证券主管机关,应重新检讨台湾地区财务报表以母子公司个别财务报表为主要报表之合适性,另基于增加财务透明度的考虑,亦建议应加强关联方交易相关资料之揭露与规范。(三)建议企业于推动公司治理所面临的种种问题,应从体制面寻求长期可行的解决方案。(四)建议并呼吁会计从业人员应加强及大力恪遵职业道德规范。
逆变焊机
In recent years, the trends of globalization and the growing body of international economic activities push up the industries going global. Consequently, leading the multinational business generally utilize transfer pricing among their related party for avoiding the tax paid or managing earnings. This dissertation argues that Taiwan corporations might manage their earnings due to the implementation of the Act of Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing in Taiwan. Therefore, this dissertation focuses on the impact of transfer pricing on the earning management and discusses whether the transfer pricing is one of the means in earnings management.This study collects the firms that had ever listed in Taiwan Stock Exchange from 2002 to 2006. Samples from finance, insurance, and security industries are excluded, as well as the samples with missing data. Finally,597 firms from 27 industries are obtained in form of panel data. Based on the panel regression model, I construct simultaneous regression models for investigating the interaction between the earnings management and the transfer pricing.The first issue of this paper is to find out the factors what affects transfer pricing strategy among Taiwan listed firms. The empirical results show that the firm with higher profit ability and leverage level tend to keep profit at subsidiary who set up at tax-haven by transfer pricing. The second issue of this research is to detect whether the transfer pricing is one of the means in earnings management. The empirical results exhibit the discretionary accruals of earnings management is affected by transfer pricing. This results imply transfer pricing is a mean of earnings management.According to empirical results, this paper addresses four suggestions. First, tax authority should take notice of the firms with higher leverage ratio for a long run. Second, security authority have to review the applicability of the regulation that separate parent and subsidiary company’s financial statement for a main statement in Taiwan, and strengthen the information disclosure among related parities base on information transparency. Third, when corporations face any problems during driving corporate governance should discover the long-term solution projects from frame side. Forth, sthength the ethics of accounting practitioners.

么的土木B了，赶紧回复，楼主继续发啊····

哎 我也没土木比了 太难受了 这限制的我 我想抓狂啊 啊

可以的话，希望能注明一下啊

可以的话就直接压缩在一起多方便啊！也不知道是不是自己要找的话说土木币快完了

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为了赚钱，，，，，，怎么这么多福建

不错的资料，谢谢分享