主题：转发：社科院专家揭秘行业协会非典型腐败

社科院专家揭秘行业协会非典型腐败http://www.sina.com.cn  2010年06月14日 06:42  中国青年报

　　“戴市场的帽子、拿政府的鞭子、收企业的票子、供官员兼职的位子”
　　社科院专家揭秘行业协会“非典型腐败”
　　本报记者 滕兴才 实习生 孙毛宁
　　中国社会科学院副研究员林跃勤博士长期关注社会中介组织尤其是行业协会的腐败问题，近日，他在接受中国青年报记者采访时，揭秘了行业协会不为人知的腐败现状。
　　行业协会腐败的主要方式
　　行业协会的腐败方式五花八门，林跃勤博士向记者介绍了行业协会腐败案件中几种惯用的伎俩。
　　强制入会、摊派会费是常见的腐败方式之一，被企业称为“协会骚扰”。
　　某些代行行政管理职能的行业协会，将特定的中介服务作为行政许可的前置条件，强制企业入会、缴纳会费。
　　2009年6月，广西壮族自治区瓶装饮用水行业协会发出公告，公布6个厂商7个品牌的桶装饮用水抽检不合格。这些厂商的负责人则称遭遇了“潜规则”——没有交纳“保护费”。而就在2009年5月，这些厂商经过广西壮族自治区产品质量监督检验院检测均为合格的产品，在一个月之后全部成了不合格产品，其间的诡异值得琢磨。
　　“体外经济循环”是行业协会腐败的另一种常用手段。由于行业协会常常垄断着行政审批的前期资格选拔权、审计、鉴定、评估、参评选拔、注册或公证等职权，除了将这种职权有偿变卖给企业之外，某些行业协会的领导人甚至直接以自己或亲友的名字注册经济实体，以达到将公权直接纳入私囊的目的。
　　2009年2月23日，重庆市规划局原局长蒋勇因“规划腐败案”受审。在该案中，蒋勇正是指使情妇唐薇注册了嘉汇置业顾问有限公司，蒋勇指定“嘉汇置业”对房地产规划方面的业务提供咨询顾问，以此名义将容积率等指标明码标价，涉案金额达1689万元。
　　收受境外企业好处，损害国家利益，也是在经济开放环境下的一种行业协会腐败形式。在“力拓案”中，中钢协在长协矿谈判中屡战屡败，成为业界人士普遍质疑的问题。据悉，在力拓案中，中钢协的有关员工被警方带走，协助办案。
　　此外，滥用人事权、变相卖官，开具虚假报告谋取非法利益，管理混乱、监守自盗等也在行业协会腐败案例中比较常见。
　　大多为官办或半官办
　　林跃勤博士告诉中国青年报记者，行业协会本该是由专业人员组成的固定组织，其目的是促进行业发展和自身运转的高效率，同时拥有配套的法律法规来监管、规范行业协会的运作。
　　在我国现阶段，政府将原来承担的行业管理职能剥离出去，转由行业协会承担。“但在实际运行当中，公权力大量残余在行业协会中，行业协会成了披着第三方外衣的‘准政府’、‘二政府’。”林跃勤指出，“行业协会利用其公权延伸的特点，成为社会、企业、政府间的桥梁。这种行政权力假手中介市场化的行为，使得行业协会有了腐败的便利。”
　　他告诉记者，坊间有一种说法很是形象：“行业协会是‘戴市场的帽子、拿政府的鞭子、收企业的票子、供官员兼职的位子’”。
　　据统计，我国现有行业协会10万余家。其中，官办、半官办的占大多数。官办、半官办性质的行业协会一般是由政府职能部门筹办，或挂靠在政府职能部门名下。
　　在人事管理上，这些行业协会人员多享有事业单位编制。翻翻这些行业协会的“底子”，往往会发现它们实际上“身份显赫”，其领导多由政府官员兼任或由退休政府官员担任，保留浓厚的政府权力色彩。
　　在会计审计上，行业协会向会员单位收取的费用价格由自己制定，而对收支的监管，更是一片空白。因此，行业协会的收入往往成为主管部门或少数领导的“小金库”。
　　以江西省宜春市为例，2007年，宜春市查处78家违规行业协会，其中61家行业协会由政府官员担任领导，包括县级以上官员115人、科级以下官员183人。2008年，宜春市道路运输协会以交纳安全保证金为名，收取57个会员单位金额共计182万元。
　　在政府逐步从管理型向服务型转型的过程中，行政审批权在不完全剥离的情况下，通常就是假手行业协会，实现表面上的“市场化”。拥有审计、鉴定、参评、评估、注册和公证等权力的行业协会，在一定程度上把握住了企业的脉门——能否获得行政审批、能否取得某些资质、能否出国参访、能否获得银行贷款，行业协会有权“说了算”。权力的泛滥在监管缺失的状态下，为钱与权的交易提供了条件。
　　“升级版”的腐败更难查处
　　“腐败”，是指官员为谋私利而滥用权力。行业协会成员并非政府公务员，并不是享有公权力的主体，似乎与典型意义的腐败行为不沾边。为什么将行业协会的违规行为定义为“腐败”？林跃勤博士表示，行业协会腐败的本质是公权私用，行业协会拥有的“泛公权”和对这种公权的监管缺失，是腐败产生的根源。
　　实际上，在社会转型期，公共权力与市场边界划分不清，而大多数的行业协会正是从国家行政机构转变而来，这些行业协会的人员享有行政级别，拥有公权力。因此，行业协会正是利用了这一特点，以牟取私利为目的，滥用职权，行业协会的违规活动与一般贿赂行为交织，其实质则是行政权力和公权力腐败的变种或延伸，是一种“泛公权腐败”。
　　“行业协会已经成为腐败问题的高发区，根源是政府公权力的残余或延伸，具有形式多样、过程复杂、隐蔽性极强的特点，很难查处。而监管的空白，则是滋长行业协会腐败的温床。”林跃勤博士指出。
　　林跃勤博士说，相较于传统的腐败行为，行业协会腐败可以说是个“升级版”，更复杂，也更隐蔽。升级了的腐败更难查处。”
　　“首先，行业协会有产生腐败的冲动。”林跃勤博士说。行业协会拥有行政审批、评估、公证等权力，变卖这些权力，就可以换取经济利益。政府公权力和企业的威逼利诱，促使行业协会成了钱与权交易的中介。与所有的腐败行为一样，利益的诱惑和缺乏自律，是行业腐败产生的诱因。
　　在当前情况下，政府对行业协会腐败的监控十分乏力，这给行业协会腐败提供了可乘之机。目前，除《社会团体登记管理条例》之外，尚没有一部法律用以规范行业协会。仅有的一部条例的作用也非常有限，只在登记环节施以监管。同时，除自律外，他律机制也尚未建立——除民政部门在登记环节的审批外，针对行业协会的他律近乎为零。行业协会的人事、财务管理，始终处于监管缺失的状态。
　　行业协会腐败形式更复杂多变，游走于政府与企业的中间地带，极具隐蔽性，这给查处行业协会腐败带来了很大困难。
　　深化机构改革，让行业协会回归正常轨道
　　原本应当在加强行业自律、维护市场秩序、推动公平竞争、维护企业合法权益等方面发挥重要作用的行业协会，现在成了权钱交易的中介场所，成了某些人谋取不义之财的敛财工具。怎样才能使行业协会回归正常轨道，发挥其应有作用？长期致力于社会中介组织研究的林跃勤博士认为，深化机构改革是唯一的途径。
　　林跃勤博士认为，在市场经济进一步发展的条件下，政府职能面临进一步转变，应放权行业协会，洗清行业协会身上的公权力残余，让行业协会成为真正的市场第三方主体。在英国和瑞士，政府将行业协会视同企业，政府向行业协会购买服务，形成政府——协会服务买卖制度。
　　在我国，也应进一步分离政府与行业协会的权属关系，明确行业协会的性质和职能。林跃勤建议，政府不再指定某协会行使某些行政职权，而对市场上的行业协会，应进行招标，实现行业协会的纯市场化运作。另一途径是剥离行业协会的公权职能，对公权职能的行使加以制度化管理。
　　对行业协会本身而言，林跃勤认为需要构建现代化的行业协会法人治理机制，建立起一套行之有效的自律机制。
　　在法制层面，一部规范行业协会行为的法律亟待出台。只有健全稳定的法制基础，才能从根本上建立行业协会的法律调节体系。另一方面，要强化对行业协会的监管、建立行业协会腐败预防体系、加大对行业协会腐败的打击力度；应建立联合执法监督机制，形成跨部门的联合监管治理机制，使预防——监督——查处体制得以全面建立。

5. Introduction to Equity Valuation (1 Session)

Required Reading
Ohlson, James, "Earnings, book value and dividends in security valuation, " Contemporary Accounting Research (Spring) 1995, Vol. 11, No.2, pp.661-687.

Feltham, Gerald and James Ohlson, "Valuation and clean surplus accounting for operating and financial activities," Contemporary Accounting Research (Spring) 1995, Vol. 11, No.2, pp. 689-731.

Bernard, Victor L. "The Feltham-Ohlson framework : Implications for empiricists," Contemporary Accounting Research (Spring) 1995, Vol. 11, No. 2, pp. 733-748.

Additional Reading
Ohlson, James, "Earnings, book value and dividends in security valuation, " Contemporary Accounting Research (Spring) 1995, Vol. 11, No.2, pp.661-687.

Lundholm, Russell J, "A tutorial on the Ohlson and Feltham/Ohlson models : Answers to some frequently asked questions," Contemporary Accounting Research (Spring) 1995, Vol. 11, No.2, pp.749-761.

Feltham, Gerald and James Ohlson, "Residual earnings valuation with risk and stochastic interest rates," Accounting Review (April) 1999, Vol. 74, No. 2, pp. 165-183.

Ohlson, James and Xiao-Jun Zhang, "Accrual accounting and equity valuation," Journal of Accounting Research (Supplement - Studies on Enhancing the Financial Reporting Model) 1998, Vol. 36 pp. 85-111.

Yee, Kenton, "Residual Income Valuation of an Optimally Adaptive Firm, " forthcoming, Journal of Accounting, Auditing, & Finance.

Penman, Stephen, "A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model," unpublished working paper, University of California at Berkeley.

6. Equity Valuation - Further Empirical Issues (1/2 Session)

Required Reading
Liu, Jing and James Ohlson, "The Feltham-Ohlson (1995) Model: Empirical Implications, " forthcoming, Journal of Accounting, Auditing, & Finance.

Lo, Kin and Thomas Lys, "The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications, " unpublished working paper (August) 1999, Northwestern University.

Additional Reading
Dechow, Patricia, Amy Hutton, and Richard Sloan, "An empirical assessment of the residual income valuation model," Journal of Accounting & Economics (January) 1999, Vol. 26, No.1-3, pp. 1-34.

Beaver, William, "Comments on An Empirical Assessment of the Residual Income Valuation Model, " Journal of Accounting & Economics (January) 1999, Vol. 26, No.1-3, pp. 35-42.

Frankel, Richard and Charles Lee, "Accounting valuation, market expectation, and cross-sectional stock returns," Journal of Accounting & Economics (June) 1998, Vol. 25, No. 3, pp.283-319.

Lee, Charles, James Myers, and B. Swaminathan, "What is the intrinsic value of the Dow? " Journal of Finance (forthcoming).

Hand, John R. M. and Wayne R. Landsman, "Testing the Ohlson Model: v or not v, that is the question, " unpublished working paper, University of North Carolina at Chapel Hill.

Penman, Stephen and Theodore Sougiannis, "A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation, "Contemporary Accounting Research (Fall) 1998, Vol. 15, No. 3, pp. 343-383.

Penman, Stephen, "Combining earnings and book value in equity valuation, " Contemporary Accounting Research (Fall) 1998, Vol. 15, No. 3, pp. 291-324.

7. Value-Relevance (1/2 Session)

Required Reading
Barth, Mary and Maureen McNichols, "Estimation and market valuation of environmental liabilities relating to Superfund sites," Journal of Accounting Research (Supplement) 1994, Vol. 32, pp. 177-209.

Holthausen, Robert, "Discussion of Estimation and Market Valuation of Environmental Liabilities Relating to Superfund sites," Journal of Accounting Research (Supplement) 1994, Vol. 32, pp. 211-219.

Brown, Stephen, Kin Lo, and Thomas Lys, "Use of R2 in accounting research: measuring changes in value relevance over the last four decades, " unpublished working paper (June) 1999, Northwestern University.

Additional Reading
Barth, Mary, William Beaver, and Wayne Landsman, "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting & Economics (February) 1998, Vol. 25, No. 1, pp. 1-34.

Barth, Mary, "Fair value accounting: Evidence from investment securities and the market valuation of banks," Accounting Review (January) 1994, Vol 69, No. 1, pp. 1-25.

Beatty, Anne, Sandra Chamberlain, and Joseph Magliolo, "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting & Economics (August-December) 1996, Vol. 22, No.1-3, pp. 43-77.

Beatty, Anne, Sandra Chamberlain, and Joseph Magliolo, "An empirical analysis of model misspecification in studies of valuation of financial statement disclosures," Journal of Accounting, Auditing, & Finance (Fall) 1995, Vol 10, No. 4, pp. 719-749.

Collins, Daniel, Edward Maydew, and Ira Weiss, "Changes in the value relevance of earnings and book values over the past 40 years, " Journal of Accounting & Economics (December) 1997, Vol.24, No.1, pp.39-67.

Francis, Jennifer and Katherine Schipper, "Have financial statements lost their relevance? " unpublished working paper, University of Chicago.

8. Non-Financial Valuation Metrics and Intangible Assets (1 Session)

Required Reading
Lev, Baruch and Paul Zarowin, "The Boundaries of Financial Reporting and How to Extend Them, " Journal of Accounting Research (Autumn) 1999: 353-385.

Amir, Eli and Baruch Lev, "Value-relevance of nonfinancial information: the wireless communications industry, " Journal of Accounting & Economics (Aug.-Dec.) 1996, Vol. 22, Nos. 1-3, pp.3-30.

Shevlin, Terry, "The Value-Relevance of Nonfinancial Information - A Discussion, " Journal of Accounting & Economics (Aug.-Dec.) 1996, Vol. 22, Nos. 1-3, pp.31-42

Lev, Baruch and Theodore Sougiannis, "The Capitalization, Amortization and Value-Relevance of R&D," Journal of Accounting and Economics, (February) 1996, 107-138. (winner of AAA FARS "Best Paper Award")

Additional Reading
Barth, Mary, Michael Clement, George Foster, and Ron Kasznik, "Brand Values and Capital Market Valuation, "Review of Accounting Studies 1998, Vol.3, Nos. 1-2, pp.41-68.

Ohlson, James, "Discussion of: Brand Values and Capital Market Valuation, " Review of Accounting Studies 1998, Vol.3, Nos. 1-2, pp.69-71.

Dheng, Zhen, Baruch Lev, and Francis Narin, "Science and Technology as Predictors of Stock Performance, " Financial Analysts Journal (May-June) 1999, 20-32.

Lev, Baruch, "The intangibles research project," Journal of Financial Statement Analysis (Spring) 1997, Vol. 2, No.3, pp. 70-71.

Lev, Baruch and David Aboody, "The value relevance of intangibles: The case of software capitalization, " Journal of Accounting Research (Supplement - Studies on Enhancing the Financial Reporting Model) 1998, Vol. 36 pp. 161-191.

Lev, Baruch and David Aboody, "Information Asymmetry, R&D, and Insider Gains, " Forthcoming Journal of Finance.

Kothari, S.P., Ted Laguerre, and Andrew Leone, "Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in PP&E versus R&D, " unpublished working paper, University of Rochester.

9. Valuation (Theory)

Bernard, Victor L., 1995, "The Feltham-Ohlson framework: Implications for empiricists, " Contemporary Accounting Research 11, 733-747.

Edwards, E. O. and P. W. Bell, "The Theory of Measurement of Business Income, " Berkeley, California: University of California Press, 1961.

Feltham, Gerald A., and James A. Ohlson, "Valuation and Clean Surplus Accounting for Operating and Financial Activities," Contemporary Accounting Research 11 (1995): 689-731.

Feltham, Gerald A., and James A. Ohlson, "Residual Earnings Valuation with Risk and Stochastic Interest Rates," The Accounting Review 74 (April 1999): 165-183.

Lundholm, Russell J., "A tutorial on the Ohlson and Feltham/Ohlson models: Answers to some frequently asked questions, " Contemporary Accounting Research 11 (1995): 749-761.

Ohlson, James A., "The Theory of Value and Earnings, and an Introduction to the Ball and Brown Analysis, "Contemporary Accounting Research 8 (1991): 1-19.

Ohlson, James A., "Earnings, book values, and dividends in security valuation, " Contemporary Accounting Research 11 (1995): 661-687.

Ohlson, James A., and Xiao-Jun Zhang 1995, "Accrual Accounting and Equity Valuation, " Contemporary Accounting Research (Supplement 1998): 85-111

Palepu, Krishna G., Victor L. Bernard, and Paul M. Healy, "Business Analysis and Valuation Using Financial Statements. " (Cincinnati, Ohio: South-Western College Publishing, 1999), Chapters handed out.

10. Valuation (Empirical)

Dechow, Patricia M., Amy P. Hutton, and Richard G. Sloan, "An empirical assessment of the residu-al income valuation model, " Journal of Accounting and Economics 26 (January 1999): 1-34.

Francis, Jennifer, Per Olsson, and Dennis Oswald, "Comparing the Accuracy and Explainability of Dividend, Free Cash Flow and Abnormal Earnings Equity Valuation Models, " Working Paper, University of Chicago, 1997.

Frankel, Richard M. and Charles M. C. Lee, "Accounting Valuation, Market Expectations, and Cross-sectional Stock Returns, " Journal of Accounting and Economics 25 (June 1998): 283-319.

Lee, Charles M. C., James N. Myers, and Bhaskaran Swaminathan, "What is the Intrinsic Value of the Dow?" Journal of Finance (forthcoming 1999).

Myers, James N., "Implementing Residual Income Valuation with Linear Information Dynamics, " The Accounting Review (January 1999): 1-28.

Penman, Stephen H., and Theodore Sougiannis, "A Comparison of Dividend, Cash Flow and Earnings Approaches to Equity Valuation, " Working Paper, University of California, Berkeley, 1996.

Penman, Stephen H. and Theodore Sougiannis, "The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation, " The Accounting Review (January 1997): 1-21.

钱版 NB

回复 沙发 wuxichen 的帖子

其实真正看过也就没几篇经典的，还都是大学的时候做毕业论文的时候。
这里面大部分文献都是F-O模型的。

回复 楼主 ro9nn 的帖子

能不能提供点翻译过来的国外经典专著、学术论文。国内关于资产评估的专业性学术期刊都有哪些？