我国公共危机管理中政府信息公开的探讨

目前我国政府信息公开虽然取得了一定的成就,但还存在着不少的问题。对公共危机管理进行了概述,论述了政府信息公开在危机管理中的作用,结合当前我国政府信息公开中存在的问题提出了建议。     

农民合作经济组织危机信息管理机制的构建

农民合作经济组织在其发展过程中,会不断面临各种危机。在分析农民合作经济组织危机信息的来源、组织的利益相关者及其信息环境的基础上,提出组织危机信息管理的三维机制。完善的危机信息管理机制可以使组织及时收集危机管理全过程中的各种信息,并通过对危机信息的管理活动,提高组织应对危机、解决危机的各种能力。     

Warum kriegt Europa die Eurokrise nicht in den Griff?

This paper argues that Europe is unable to get the euro crisis under control because it has chosen a crisis management strategy that is diametrically opposed to the one applied in the global financial crisis. In 2008, crisis management focused on measures that instilled confidence, while policies solving more fundamental problems were only applied at a later stage. In the euro crisis — following the advice of German economists strongly attached to the views of ?Ordnungspolitik“ — crisis management aims at solving the fundamental problems first. Moreover, measures successfully applied in the 2008 crisis, including joint liability mechanisms, are now portrayed as counterproductive and even harmful. As a result, Europe has made little progress in fighting the crisis and creating the institutional foundations to do so successfully.     

财务危机预警系统在商业银行信贷风险管理中的应用

目前,商业银行信贷风险管理中财务分析存在的贷款企业资料不真实、现金流量没得到应有重视、财务分析手段不丰富等主要问题,都会引发财务危机。在信贷风险管理中应用财务危机预警系统,通过对上市公司运营因子、盈利因子、偿债因子、成长因子、现金流量因子、规模因子、行业因子、股权集中度因子的分析,能够及时发现企业可能带来的危机影响。商业银行应准确合理地选择财务危机预警指标,为信贷风险管理提供强有力的依据;建立财务危机预警模型应在会计信息真实完整的基础上,通过对会计信息进行加工、处理来完成。     

从委托代理理论看供应链合作伙伴的激励

供应链是一个由许多不同利益集团组成的动态变化的系统,其中各企业之间由于信息不对称存在着委托代理关系,如何协调这种关系,并处理好各利益成员之间的激励问题是供应链管理的主要问题之一。解决这一问题的根本途径就是制定有效的激励机制,处理好供应链各组成企业之间由于信息不对称引起的委托代理关系,充分发挥供应链的整体优势。     

Better safe than sorry: Why organizations in crisis should never hesitate to steal thunder

When organizations are confronted with a crisis, they sometimes have the opportunity to decide whether or not to disclose that information. Organizations may hesitate to reveal such negative events out of fear of drawing unnecessary attention to the crisis, legal liability, or other related problems. The aim of this article is to discuss the pros and cons of self-disclosure and to offer tools to public relations practitioners that will help convince management of the advantages of self-disclosure in a time of crisis—what has been labeled stealing thunder. Research repeatedly has illustrated several valuable ways in which the self-disclosure of crises can benefit organizations in trouble, the most important of which is that it allows organizations to behave in an ethical manner. The article also lists and refutes several arguments often given in favor of crisis concealment and aims to clarify why organizations should never hesitate when they have the opportunity to self-disclose a crisis.     

不对称信息下供应链的协调机制研究

供应链是以资源外用为特征的集成企业网络,供应链管理强调用系统的观点提高整个供应链效率。对不对称信息环境下供应链管理中存在的问题进行分析,阐明影响协调机制的因素和协调机制的任务,进而建立更为有效的协调机制。     

浅论企业危机管理信息系统

随着计算机技术、网络技术、通讯技术和Internet技术的迅速发展和国际经济一体化进程的加剧 ,企业面临着高度不确定的经营环境 ,企业发生危机的可能性大大增加。所以企业不仅要加强危机管理工作 ,设立专门的危机管理组织 ,而且要建立一套行之有效的危机管理信息系统 ,以搜集那些可能引发危机的内、外部信息 ,及时、准确地识别、分析、预防和控制危机 ,做到有备无患 ,化危机为转机 ,将危机损害降至最低点。     

Management pay-performance sensitivity, internal cash flow and investment behavior: A test of the free cach flow theory and asymmetric information theory

The relationship between investment and financing, the two basic components of corporate finance, is of significant interest to researchers and practitioners alike. The free cash flow hypothesis and asymmetric information hypothesis are two important theories to explain the relationship between investment expenditure and cash flow. In this paper, we examine how consistency between the interests of management and shareholders influences investment-cash flow sensitivity, and how the nature of the controlling shareholder influences this relationship, so as to analyze how much the free cash flow hypothesis and asymmetric information hypothesis can explain the practice of investment and financing in China. We use pay-performance sensitivity as a proxy for the degree of consistency between shareholders and management interests. We find that investment-cash flow sensitivity is affected not only by financial constraints that caused by asymmetric information, but also by the shareholder-manager agency problem. It is found that the asymmetric information theory has more explanatory power than the shareholder-manager agency theory. In addition, the relationship between investment-cash flow sensitivity and pay-performance sensitivity is affected by the nature of controlling shareholders. Specifically, in the state-owned enterprises, the investment-cash flow sensitivity is mainly ascribed to information asymmetry problems, but in the non-state-owned enterprises, the investment-cash flow sensitivity mainly results from free cash flow. Translated and revised from Kuaiji Yanjiu 会计研究 (Accounting Research), 2007, (10): 73–81     

新准则下股指期货会计信息披露存在的问题及解决措施

股指期货是风险管理的重要工具,对抵御金融危机有重要意义新会计准则的出台以及金交所的成立,使得股指期货的会计处理及风险防范具备了一定依据.本文揭示了新会计准则在股指期货会计信息的披露存在的问题及解决措施,为投资者理解会计报表、企业防范风险、国家建立规范的期货交易市场提供新的思路.     

企业招聘存在的问题及对策分析

招聘是企业人力资源管理的关键一环。当前在企业的招聘过程中存在诸多问题,如招聘信息不对称、招聘标准不合理,以及新《劳动合同法》带来的新挑战等。应积极发挥政府的信息调控作用、制定严格人员甄选方法,以及合理合法规范企业用人方式等,使企业的招聘工作更加有效。     

企业应对危机的知识管理思想源起与意义

企业危机管理思想发展历经了朴素危机阶段、科学危机管理阶段、扩大的危机管理阶段、企业危机管理阶段、信息管理阶段和知识管理阶段。“T”型理论表明,危机管理和知识管理是企业生存与维持、竞争与发展的两大基石。在市场环境日益复杂的今天,企业离不开危机管理,而危机管理又离不开知识管理的支持。     

资产证券化风险引发机制概述

美国2007年底的次贷危机引发了世界范围的金融危机,该文以此为背景,以马克思的信用与虚拟资本理论以及信息不对称等理论,探讨资产证券化风险的起因,系统梳理相关的文献,归纳资产证券化风险的引发类型,结合我国资产证券化的发展提出有关建议。     

从印度洋海啸看危机预警体系建设的必要性

危机预警是危机管理的最关键环节,印度洋海啸启示人们加强危机预警体系建设:树立危机意识;保证信息渠道畅通;注重传媒作用,设置危机管理协调机构,开展模拟训练。加强危机预警机制的建设有利于减少危机对人民生命财产的安全。     

High growth in China—Transition without a transition crisis?

Unlike other transition economies the People's Republic of China has so far not only avoided a severe transition crisis; it has apparently also managed to make economic transition a source of growth. However, the country now faces a number of crucial transition problems that centre around the debt situation of state-owned enterprises and the fragile condition of the financial system. Could these problems, for which solutions have repeatedly been postponed, trigger a late transition crisis?     

基于不对称信息的供应链契约风险管理

供应链风险管理是供应链管理的一个关键环节,运用博弈论和委托代理理论,通过构造数学模型研究了在由一个经销商和多个制造商组成的简单供应链中,经销商如何进行供应链契约风险管理。研究发现在不对称信息条件下,经销商可以通过合理设计契约参数的方式来甄别出有能力的制造商,进而有效管理与控制供应链中的信息不对称风险。     

浅谈政府危机管理中的公民参与

当前,我国危机管理机制已经初步建立,但危机管理仍存在较多的问题,公民参与不足便是其中较为突出的问题。通过分析现阶段我国危机管理中公民参与不足的原因,提出了促进我国公民参与危机管理的对策。     

Did Firms Manage Earnings more Aggressively during the Financial Crisis?

We investigate the extent of earnings management during the financial crisis of 2008 (The Great Recession). Based on a large sample of 14,000 observations across 15 years, our results show that firms managed earnings less aggressively during the crisis. We also show a severe decline in firm value and profitability during the crisis. Our results are consistent with the notion that, during the crisis, firm performance was so far below the target that no amount of earnings management would have been sufficient to reverse the poor earnings picture. As a result, managers were less motivated to manage earnings. Furthermore, the crisis serves as a convenient excuse for poor performance, lessening the motivation and necessity for managers to manage earnings. Additional analysis including fixed‐effects regressions, propensity score matching, and GMM dynamic panel data estimation shows that our results are robust and are not driven by unobserved heterogeneity. Further analysis documents similar findings for the Dot‐com crisis in 2001 and the Asian Financial Crisis in 1997–1998.     

Crisis management in information system projects: lessons of a case study

This case study is reflective of the action‐research perspective documents applied in an intervention to manage a crisis during an information technology development project. The aim was to better understand how tools used to solve unstructured problems might help resolve such crises. The development and implementation of an intervention utilizing multiple tools is described. As a result of the intervention, a shared meaning of the crisis emerged among the major stakeholders along with a consensus as to appropriate solutions and action steps. Work on the project resumed to the satisfaction of management. Recommendations for future research are offered. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

中国公共危机管理的困境与出路——一个宏观的分析

当前,中国公共危机管理面临着理论困境和实践难题,其根本原因在于理论研究和实践均陷入了“国家或政府中心论”的窠臼。走出困境,需要跳出“国家或政府中心论”,借助现代协同学理论与治理理论,革新公共危机治理范式,实现公共危机协同治理。为此,必须大力培育和发展社会资本。