本文選題：供應(yīng)商　切入點(diǎn)：成本觀測(cè)法　出處：《經(jīng)濟(jì)社會(huì)體制比較》2015年01期

【摘要】：文章認(rèn)為,當(dāng)供應(yīng)商對(duì)項(xiàng)目的成本信息有更多的了解,且在成本削減方面進(jìn)行了投資時(shí),會(huì)計(jì)數(shù)據(jù)在規(guī)制契約或政府采購契約中的運(yùn)用便顯得尤為重要。文章的主要結(jié)論是,在風(fēng)險(xiǎn)中性的假設(shè)下,供應(yīng)商給出一個(gè)預(yù)期成本,便可以得到一個(gè)在成本超支方面具有線性性質(zhì)的激勵(lì)契約。隨著供應(yīng)商給出的預(yù)期成本的減小,固定價(jià)格契約將成為最優(yōu)契約。此外,文章還對(duì)技術(shù)選擇和收益率規(guī)制機(jī)制的使用等問題進(jìn)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.

【作者單位】： 法國圖盧茲大學(xué)產(chǎn)業(yè)經(jīng)濟(jì)研究所;首都經(jīng)濟(jì)貿(mào)易大學(xué)經(jīng)濟(jì)學(xué)院;中國人民大學(xué)經(jīng)濟(jì)學(xué)院;
【分類號(hào)】：F275.3;F224

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