使用成本观测法来规制企业

发布时间：2018-04-07 15:26

本文选题：供应商　切入点：成本观测法　出处：《经济社会体制比较》2015年01期

【摘要】：文章认为,当供应商对项目的成本信息有更多的了解,且在成本削减方面进行了投资时,会计数据在规制契约或政府采购契约中的运用便显得尤为重要。文章的主要结论是,在风险中性的假设下,供应商给出一个预期成本,便可以得到一个在成本超支方面具有线性性质的激励契约。随着供应商给出的预期成本的减小,固定价格契约将成为最优契约。此外,文章还对技术选择和收益率规制机制的使用等问题进行了研究。
[Abstract]:The article thinks, when the supplier to the project cost information more understanding, and make investment in terms of cost reduction, the accounting data is particularly important in the regulation of contract or government procurement contract. The main conclusion is that in the risk neutral assumption, the supplier gives an expected cost, can having linear property in cost overruns the incentive contract. With the decrease of the expected cost provided by suppliers, fixed price contract will be the optimal contract. In addition, this paper also use rate regulation mechanism of technology selection and yield were studied.

【作者单位】：法国图卢兹大学产业经济研究所;首都经济贸易大学经济学院;中国人民大学经济学院;
【分类号】：F275.3;F224

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