新儒商价值体系与培育路径分析

针对工商业领域各种有违社会规范的行为时有发生的现状,提出应培育新儒商。从理念层面、行为层面、制度层面构建了新儒商的价值体系,建立以"仁"、"智"与现代市场经济环境相结合的理念层面的价值体系,以"义"、"礼"与现代市场经济环境相结合的行为层面的价值体系,以"信"与现代市场经济环境相结合的制度层面的价值体系。将新儒商的培育路径分为三个层面,即素质修养层面、经管经营素质层面和创新素质综合训练层面。     

新儒商与现代企业管理的融合

本文追溯了儒商的由来及历史,在此基础上结合新时期对儒商的新要求,分析了新儒商的内涵和外延,并系统地探讨了新儒商与现代企业管理之间的协作关系。     

新儒商精神引导西部商业发展

市场经济中各种观念崭露头角,互相竞争。哪一种能成为主流观念?西安近年来出现的新儒商精神有很好表现。新儒商精神重视企业社会责任,倡导诚信经商,注重学习和教育,对最新技术兼容并收,树立新儒商精神的企业也取得了很好的经营业绩。     

市场财务管理模式及创新

在动态多变的市场环境下,企业应建立涉及全过程的、时效性高的财务管理体系,实现整体经营管理模式的转型升级。 企业应完善预算管理、成本管理、税收管理等财务管理流程,保障财务目标的实现,进而为企业的可持续发展提供可靠的财务环境。 企业在新常态经济背景下如果不进行财务管理模式的创新将无法应对当前国内外市场的竞争,不利于企业建立核心竞争优势。 因此,企业应结合当前外部市场环境和内部经营环境科学分析财务管理问题,进而构建出高效、动态的财务管理模式,构建相关财务管理的风险应对机制,并创造有利于保障企业财务稳定性的内部组织环境,从而保障企业经营效益。 文章对财务管理创新模式进行了探究。     

浅议石油销售企业财务人员管理

随着大型企业的改革,石油销售企业经过重组、整合,实现了企业集团化经营与专业化管理,这给企业集团的财务管理工作带来了新的挑战.对于一个跨地区、跨行业、跨国经营的综合性石油集团公司来说,按照现代企业制度运作,以信息化为依托,才能提升企业的管理水平和综合竞争力.本文结合石油销售企业的财会工作特点,分析了石油销售财会人员管理模式的构建及保障措施,并对新环境下企业财务人员队伍建设进行了探讨.     

基于生产与成本对接的油田企业预算管理模式探讨

随着油田企业经营环境和地质生产条件的不断变化,成本投入与产量要求的矛盾日益突出,本文针对油田企业预算管理中成本与生产业务脱节的现象,将成本预算管理与生产业务管理相融合,提出了基于生产与成本对接的油田企业预算管理模式的构建框架。     

将儒商思想融入新时代企业管理中

在新时代,要实现中华民族伟大复兴必须坚持文化自信。我国儒家思想是中华民族弥足珍贵的精神财富,也是全国人民文化自信的思想基础。在新时代,我国正面临着复杂多变的社会环境,全球政治格局的重组以及国内产业经济转型,必然对企业产生重大而深远地影响。我国要在世界舞台上崛起,实现中华民族伟大复兴的中国梦,必须以习近平新时代中国特色社会主义思想为统领,全力弘扬中华优秀传统文化,重建伦理秩序,必须坚定不移地把企业做大、做强、做好。在新时代,我国企业管理的灵魂是儒商精神,儒商思想及其智慧将全面融入企业管理中,成为企业生生不息的内在动力。"儒"是新儒商的灵魂,"商"是新儒商的载体,儒与商融为一体才是活生生的儒商,才能造就新时代的企业。这需要将儒家的仁者爱人、义以生利、尚中贵和等思想融合在企业管理与社会经济生活之中,促进我国的企业迈向新时代。     

建立适应现代企业制度的会计管理模式

随着我国现代企业制度的逐步建立,对企业的财务管理制度提出了新的要求。本文正是基于这一现实背景,系统分析了现代企业制度特征及其对会计管理提出的新要求,根据新要求分别从会计管理体系的构建、企业预算管理、资金运用与管理、经营成果的绩效考核四个方面对企业会计管理模式提出了不同的要求。     

大数据时代下企业管理模式的创新研究

在新经济形势下,企业管理是非常重要的事情,对于企业的经营与发展具有积极的作用。而目前社会已经步入大数据时代,在这样的环境下,企业管理模式需要实现创新,紧跟时代脚步。对此,本文首先针对大数据的基本内涵与特点进行了分析;其次探讨了目前企业管理存在的不足;最后分析了创新企业管理模式的具体方法,希望可以给相关人士一些参考帮助。     

建立适应现代企业制度的会计管理模式

随着我国现代企业制度的逐步建立,对企业的财务管理制度提出了新的要求.本文正是基于这一现实背景,系统分析了现代企业制度特征及其对会计管理提出的新要求,根据新要求分别从会计管理体系的构建、企业预算管理、资金运用与管理、经营成果的绩效考核四个方面对企业会计管理模式提出了不同的要求.     

儒商精神的内生境遇探析：历史溯源、存在特质及其实践内生

儒商精神在现代管理境遇中能否内生,从其历史溯源、存在特质和实践内生等几个维度进行递进式分析。儒商（精神）的存在特质就是基于中国本土文化场,以商业文化的探讨为指向,探讨管理哲学视野下的组织文化的儒商（精神）向度。这种定位在儒家强文化势能塑造的惯习下,在管理学理论与实践导向管理精致化的管理文化时代体现的管理模式中,其存在有实践需求。它的根基是具有中国本土传统文化支撑的商业意识形态。中国古代的儒商精神内生是从广域单一儒家文化场内生出儒商精神,而面向未来的儒商精神内生是从多元商业文化备选境遇中选择儒商精神,两种内生状态、程度迥异。面向未来对儒商（精神）在商业实践中内生应保持谨慎的乐观,因为在强国家主义主导下的传统儒家的强政治文化资源若仍主导儒商精神的塑造与重构,其既可以导向积极的儒商（精神）,也可以因传统儒家文化中的消极内容使儒商（精神）在面向未来中导向一种颓废的商业意识形态。儒商（精神）面向未来实践需要重构,面向儒家原生资源挖掘其创造性、生生不息、有情有义的精气神,这可以优化并更新儒商精神内涵,为新时代全球化中的工商业文明的塑造提供更多的希冀。     

Confucian ethics,moral foundations,and shareholder value perspectives: An exploratory study

A survey study was conducted to look into the effect of Confucian ethics and the psychological foundations of morality on business managers' perspectives on corporate social responsibility (CSR). Using responses from 393 Chinese managers, we first conducted confirmatory factor analysis to assess the reliability and validity of the measurement model and then employed hierarchical regression to explore the relationships among Confucian ethics, moral foundations, and managers' shareholder value perspectives. The results indicate that both Confucian ethics and managers' moral foundations had significant influence on shareholder value perspectives. In fact, moral foundations and Confucian ethics interacted and jointly affected managers' positions on the shareholder value model of corporate responsibility. This study demonstrates the importance of psychological foundations of morality to managers' CSR orientations and substantiates the persistent impact of Confucian ethics/cultural traditions on today' business practices.     

How can corporations adopt Confucianism in business practices? Two representative cases

Ethics is one of the oldest scholarly topics, whether in Eastern Confucianism, Daoism, and Buddhism, or Western Deontology, Utilitarianism, and Virtue Theory, among others. Traditional ethics focuses on providing guidelines for behavior at a personal level. However, business ethics focuses more on corporations, with related studies addressing why corporations should practice social responsibility and embed ethics in business practices. Applying ethics to firms requires a variety of considerations in many areas. This is especially the case in Confucianism, which emphasizes self‐cultivation, self‐reflection, and self‐discipline. This study investigates two modern representative cases of Confucian firms and observes how they integrate Confucianism into their business practices. It finds that despite the prevalence of a complex environment, Confucianism can still be adopted by them if they use certain methods. Besides, we also identify the common outcomes across these companies. These findings provide a reference for companies that want to incorporate Confucianism in their operations.     

论儒商精神的内涵

儒商积极倡导以儒家思想作为商业经营的基本指导理念,形成了具有浓厚儒家文化特色的儒商精神,主要包括职业精神、商业价值观、商业道德、管理理念、人格理想等几个方面。儒商精神凸显了儒商的基本特色和本质规定,保障了商业经营的成功。深入探讨和分析儒商精神的主要内容有助于进一步深化对儒商的认识,并为当代商业经营者提供理论借鉴。     

Is Confucianism Good for Business Ethics in China?

This article examines whether and to what extent Confucianism as a resilient Chinese cultural tradition can be used as a sound basis of business practice and management model for Chinese corporations in the twenty-first century. Using the core elements of Confucianism, the article constructs a notion of a Confucian Firm with its concepts of the moral person (Junzi), core human morality (ren, yi, li) and relationships (guanxi), as well as benign social structure (harmony), articulated in corporate and organizational terms. The basic character of the Confucian Firm is described, and its philosophical and cultural foundation is critically assessed with respect to its moral legitimacy and relevant to today’s China. China’s recent Corporate Social Responsibility (CSR) development is a high profile response to global business ethics concerns. Efforts have been made to emulate and develop good business practice fashioned in CSR norms and visions. The so-called “human-based” and “virtue-based” business practices rooted in local cultural heritage have been touted as a Chinese response to this problem. This investigation is particularly relevant in the context of the increasingly prominence of the Chinese corporations (China Inc.) in the wake of the rise of China as a global power. How relevant is Confucianism to the building of a modern Chinese corporation that is willing and able to practice reasonable norms of business ethics? The findings of this discussion, which include the organizational implications of the Confucian familial collectivism, have implications for other Chinese communities (Taiwan, Hong Kong, and Singapore) where Confucian tradition is endorsed and practiced.     

Confucian Business Ethics and the Economy

Confucian ethics as applied to the study of business ethics often relate to the micro consideration of personal ethics and the character of a virtuous person. Actually, Confucius and his school have much to say about the morals of the public administration and the market institutions in a more macro level. While Weber emphasizes the role of culture on the development of the economy, and Marx the determining influence of the material base on ideology, we see an interaction between culture – specifically Confucian business ethics – and the economy. In this paper, we are going to study this interaction in several crucial stages of development of Confucianism. The paper concludes by postulating the relevance of Confucian business ethics to the global knowledge economy.     

Ethical Perceptions of Business Students: Differences Between East Asia and the USA and Among “Confucian” Cultures

This paper reports the results of a survey of 842 undergraduate business students in four nations – the United States of America (the USA), the Peoples’ Republic of China (the PRC), Japan, and the Republic of Korea (the ROK). This survey asked students to respond to four scenarios with potentially unethical business behavior and a string of questions related to the importance of ethics in business strategy and in personal behaviors. Based on arguments related to differences in recent historical experiences, the authors suggest that student responses may be as different within the East Asian (Confucian) environment as they are between this environment as a whole and the USA. Survey results indicate a greater perception of ethical problems and more importance placed on ethics per se in business practices, as well as less of an emphasis on social harmony (a key distinguishing characteristic of Confucian values identified in prior research) on the part of USA students. At the same time, substantial national differences in response are also witnessed within the set of East Asian students. A priori expectations as to the manner in which these East Asian responses should vary based on differences in recent historical experiences are partially, but not fully, supported. The authors argue that the key value of the reported research rests on a demonstration that national differences within a common cultural (e.g., East Asian or Confucian) area can be as great as differences across cultural (East vs. West) areas and that practitioners of global business must fine-tune their expectations as to acceptable business and personal actions to accommodate specific national historical experiences to be effective. Professors Chung and Eichenseher are professor of accounting at their respective universities. Professor Taniguchi's primary field of study is economics.     

Using Groupon for health and wellness businesses

Social merchants are small business owners and entrepreneurs who adopt social shopping as a new sales channel. They employ social shopping intermediaries, such as Groupon and LivingSocial, to promote their products or services to price-sensitive customers at large discounts. The success of social merchants depends in part on the reputation they gain at merchant review sites (e.g., Yelp, TripAdvisor, Angie's List), via which consumers post online product and merchant reviews. An analysis of social shopping provides insight regarding how social shopping works and what merchants must be aware of if they utilize social shopping intermediaries. This article shares these insights in the context of a set of health and wellness merchants that were studied for five years. Specifically, this article discusses how their Groupon daily deals affect merchant reviews, and how surviving vs. failed social merchants differ in terms of their review scores and number of reviews. Finally, this article provides recommendations about merchant review management to health and wellness merchants.     

徽商文化与民营企业财务管理现代化建设研究

由于现代民营企业与古代位居十大商帮之首的徽商在经营内容和家族式经营性质上存在许多共性,因此民营企业要想在新的经济环境下奋力崛起就必须借鉴徽商成功的理财经验,改进企业财务管理。文章从理财观、道德观、经营策略三个方面分析了徽商文化与民营企业财务管理的协同性,揭示了当前民营企业财务管理尚未达到和谐和主要表现,然后提出了徽商文化对民营企业财务管理现代化建设的积极启示及经验教训,并给出了完善民营企业财务管理体系的对策建议。     

A complementary perspective on business ethics in South Korea: Civil religion,common misconceptions,and overlooked social structures

Following the recent call for advancement in knowledge about business ethics in East Asia, this study proposes a complementary perspective on business ethics in South Korea. We challenge the conventional view that South Korea is a strictly collectivist country, where group norms and low trust determine the norms and values of behavior. Using the concept of civil religion, we suggest that the center of the South Korean civil religion can be seen in the affective ties and networks pervading the economic, political, and social institutions, embedded in and guided by Confucian ideals. We argue that South Korea should be seen not as a collectivist low‐trust society, but rather as an affective‐relational society, in which the relational context determines whether collectivism or individualism prevails. Further, we assert that trust, the cohesive factor of affective ties and networks, has until now been inadequately captured by conventional surveys. Our proposed perspective contributes to a more holistic picture and a more firmly grounded understanding of business ethics in South Korea.