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independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性,信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的,几乎在所有契约的签订和履行中,都不同程度地存在逆向选择和道德风险问题;独立审计的职业特点,决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性;我国国有企业"公有产权"和"公共契约"特性,决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

摘 要]独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性,信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的,几乎在所有契约的签订和履行中,都不同程度地存在逆向选择和道德风险问题;独立审计的职业特点,决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性;我国国有企业"公有产权"和"公共契约"特性,决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

Forth, different to the previous studies focusing on the standard securities from the angle of complete contract, the dissertation deeply studies the contract design of convertible bond from the angle of incomplete contract.

已有的研究主要是从完全契约的角度针对标准金融契约工具展开的,而本论文则从不完全契约理论下控制权动态配置的新的前沿视角深入研究了可转债融资契约设计。

It is a great development that modern economics has transformed from conventional completive contract theory to incomplete contract theory.

现代经济学的一项重大发展是由传统的完备契约理论转向不完备契约理论。作为一种契约的组织内人工设计的激励契约也必然是不完备的。

Assuming that the contract itself was admitted, defendants might none the less deny that their own obligations under it had yet become actionable: it might have been agreed that their obligation to perform would arise only on the occurrence of some specified event, which would take effect as a condition precedent.

假设契约本身得到了确认,被告可能仍然会否认他们契约中的义务,倘若该契约不可诉;人们也许会一致认为只有在出现起到先决条件作用的特定的结果时,他们才负有履行契约的义务。

At first, in this paper the national and international literature of team and team motivation is summarized. Secondly, based on the analysis of theoretical scientific research personnel and team, the teamwork motivation model is built, and it is achieved that teamwork improves the team output. Later,we lead the reputation that is regarded inexplicit incentive into the scientific research personnel"s utility function, establish a model of their reward, analyze the parameter of reputation"s effect to factor in the contract. After that, it analyses traditional training object selection and whole training object selection among the scientific research team to draw the conclusion that the traditional training object selection has obvious limitations and the whole training has evident advantages. In the end, based on the theoretical study of the psychological contract, we can obtain the effective paths of forming psychological contract among the scientific research team.

本文首先对团队和团队激励方面国内外的文献进行了详尽的综述;其次,在对科研人员及科研团队理论分析的基础上,建立了适合科研团队激励机制的基于团队合作的激励模型,得出成员间互相合作将提高科研团队的产出;然后,将声誉效应和职业生涯时间引入科研团队成员报酬契约,建立了科研团队成员的报酬激励模型,分析声誉系数和职业生涯时间对契约中各要素的影响;接着,通过博弈论知识分析了科研团队培训对象选拔制度,得出以下结论:传统培训对象选拔制度在以团队为主的组织中存在着明显的局限性,全员培训制度具有明显的优势;最后,在对心理契约理论研究的基础上,得出了缔结科研团队心理契约的途径。

Case law rule allows unilateral withdrawals of inadvertently erroneous bids from the bidder. U.S. federal procurement system, deriving from contracting law, permits bid correction or withdrawal before award and reformation or rescindment after award under certain circumstances.

於美国契约法下,判例上即允许投标厂商有主张单方计算错误而撤销契约,而美国联邦采购制度主要之规定均系依循美国契约法而来,亦在一定要件下允许厂商於决标前可更正投标或撤销投标;於决标后,亦可重新形成契约或撤销契约

Firstly, the optimal order quantity is determined with the channel coordination the supply chain; then the paper designs a combined contract (Revenue-sharing and Two-part Tariff contract, RS-TT), namely, it takes revenue sharing contract and two-part tariff contract in the two transactions of the three-level supply chain to coordinate the supply chain, including two forms: and. It validates that RS-TT contracts can coordinate the three-level supply chain by choosing reasonable parameters.

首先针对供应链系统的全局协调,得出了系统的最优订购决策;其次设计了一种RS-TT联合契约协调机制,即在三级供应链中的两个交易过程中分别采取收益共享契约机制和两部收费制契约机制,包括和两种形式,证明了通过制定合理的契约参数能够实现三级供应链系统的协调。

By the analysis of the factors producing the moral hazard and research on the characters of information asymmetry on the process of the venture capital investment, we can conclude the design approaches of the contact mechanisms, including strengthening the risk resistance of the venture capital, inspiriting the venture entrepreneur by income and the interference of the venture enterprises.

富于弹性和灵活的契约机制是投资契约设计的主要内容,对道德风险的发生起到了积极的防范和控制作用,而投资契约保护性条款的设计则对道德风险的发生起到了法律上的震慑作用,并可弥补风险投资家因道德风险的损失。这两方面构成了投资契约设计的主要内容。

The main contents are: the methods of concluding administrative contract; the principle that concluding administrative contract shall obey, such as principle of participation, principle of legality, principle of equality and freedom, principle of efficiency, principle of good faith and principle of equivalent procedure burden; basic systems of administrative contract's conclusion, such as system of hearings, system of sequence, system of notification, system of publicity, system of functional separation, system of recusation, and system of prescription; procedural rights and obligations of both parties.

主要内容包括:第一,行政契约的缔结所应遵循的原则,主要从一般和特殊两个角度探讨了以下几个主要原则:参与原则,合法原则,平等自由原则,效率原则,诚实信用原则,适于行政需要原则和程序负担均衡原则;第二,怎样缔结行政契约,其方式如何;第三,行政契约缔结的步骤;第四,行政契约缔结的基本制度,主要包括:顺序制度,告知制度,信息公开制度,职能分离制度,回避制度和时效制度;第五,缔约双方的程序性权利义务各有哪些。

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