物业管理人如何建立正确的服务观

21世纪，是中国物业管理行业进入发展、完善和成熟的重要阶段。市场环境的变化、竞争格局的出现、品牌理念的形成、高新技术的应用、人们消费观念的更新……凡此种种，都要求物业管理人必须建立正确的服务观，必须从服务理念到服务方式，从经营理念到市场定位，都要作出相应的变革，才能适应发展的需要。     

可持续发展报告的可靠性审核——提升组织的社会信誉

在经济全球化时代,跨国公司之间的竞争已经从过去主要是硬件竞争,同时上升到软件的竞争;从过去主要是技术、产品的竞争上升到公司社会责任理念以及道德水准的竞争。先进的公司社会责任理念和行为,成为企业制胜不可或缺的核心竞争力。为此,越来越多的     

动态能力理论如何提升企业管理水平

对企业竞争优势来源的认识和理解一直是战略管理领域中备受关注的核心问题,特别是动态的市场环境中企业竞争优势的持续,由此提出动态能力观。在回顾动态能力观的实证研究和理论研究工作的基础上,本文对比分析了动态能力观与资源基础观和资源优势理论的差异,进一步明晰了动态能力的关键特征及其与竞争优势的关系,得出相应结论,并指明未来研究的方向。     

对会计目标问题的思考

会计目标是会计研究的逻辑起点,也是会计实践活动的出发点和归宿。会计目标作为会计理论体系的重要内容,既是连接外部和会计系统的关键,也是构建会计的导向。2006年2月15日财政部颁布的新准则将会计目标地位为:受托责任观和决策有用观。在顺应新准则条件下,结合我国的经济环境,我国目前的会计目标应该是受托责任观和决策有用观并行。随着经济体制的完善,资本市场的进一步发展,直接融资比重的日益提高,会计信息使用者范围的不断拓宽,在不久的将来决策有用观的主导地位必然随资本市场的高度发展与完善而确立。     

新会计准则资产负债观理念的市场效应分析

收入费用观向资产负债观的变迁,成为当代会计收益计量发展的趋势。我国的企业会计准则体系,更多地体现了资产负债观的本质要求,但资产负债观理念的应用对企业有哪些影响,能产生什么市场效应,这对于正确理解和运用新会计准则具有重要意义。本文比较了资产负债观与收入费用观,探讨了资产负债观理念在新会计准则中的应用,分析了资产负债观理念的市场效应。     

资产负债观与收入费用观的比较

本文从资产负债观与收入费用观分析入手,阐述了我国新会计体系中会计理念的变化以及新理念对我国会计信息质量的影响.引入了公允价值计量模式,<所得税>准则借鉴美国财务会计准则和国际会计准则,改为采用资产负债表债务法,体现了我国会计准则制定由收入费有观转向资产负债观,会计理念发生了质的变化.资产负债观与收入费用观差异何在,对我国会计信息质量的提高有何影响,是大家值得关注的问题.     

动态能力理论的竞争优势观比较研究

对企业竞争优势来源的认识和理解一直是战略管理领域中备受关注的核心问题,特别是动态的市场环境中企业竞争优势的持续,由此提出动态能力观.在回顾动态能力观的实证研究和理论研究工作的基础上,本文对比分析了动态能力观与资源基础观和资源优势理论的差异,进一步明晰了动态能力的关键特征及其与竞争优势的关系,得出相应结论,并指明未来研究的方向.     

资产负债观与收入费用观的比较分析

从我国新会计准则实施之后,资产负债观和收入费用观上都出现了明显的变化,人们对其的认识程度不断增强。新会计准则下的新理念不断出现,这些理念对会计信息的质量以及会计工作的内容产生了严重的影响。因此,需要从资产负债观和收入费用管上进行比较和分析。本文中,笔者主要对这两个方面的内容进行分析和比较,希望能够给相关的工作人员提供借鉴和参考。     

我国会计目标定位存在的问题及对策

现阶段我国会计目标定位中存在一些问题,我国会计目标定位向"决策有用观"转变的现实选择与发展对策是:决策有用观更符合我国的现实经济环境;决策有用并不排斥反映经营者的受托责任;坚持决策有用观的优越性。     

基于企业社会责任的战略营销分析

战略营销既是营销行为又是战略行为,战略营销强调从环境的趋势性变化中把握成长性潜在消费需求以及企业竞争行为的变化,以追求长期性、持续性的营销效果。企业社会责任的大环境使社会责任消费成为成长性潜在消费需求,使对社会负责的竞争逐渐成为主流的竞争方式,因而企业社会责任具有促使营销从传统的职能层次上升到战略层面加以管理的功能。战略营销的落脚点是战略营销决策,基于企业社会责任的战略营销的关键在于相应的目标市场决策和市场定位决策。     

Why does MNE performance vary across countries?: An inquiry into the competitive value of MNE assets

Variations in MNEs’ competitive positions across countries are a prevalent phenomenon in the business landscape, but are not fully explained by MNE theory. Building on competition theories and applying them to the context of MNEs, we hypothesize that the value of MNEs’ assets varies in relation to competitors of different nationalities and geographic scope, as well as across locations. These predictions are tested on US legal-services MNEs in competition with US domestic firms and non-US MNEs in the US and abroad. We find support for the hypothesized variations, particularly with reference to competitors’ location and nationality. These variations suggest that the value of MNE assets is relative, and that their varying market positions across countries are an inherent feature of international competition, calling for corresponding positioning and strategies.     

Outward foreign direct investment and domestic innovation performance: Evidence from China

Recent years have witnessed substantial outward foreign direct investment (OFDI) from many emerging economies. Should the governments of these economies encourage OFDI in order to promote domestic innovation? Much OFDI by emerging economy multinational enterprises (EMNEs) has been undertaken to acquire strategic assets overseas, but do these acquisitions bring innovation benefits at home? The empirical analysis presented in this paper considers the effects of OFDI on regional innovation performance, using a panel of Chinese provinces, and finds that OFDI has a very significant impact on domestic innovation. Furthermore, we also identify three contingent factors – absorptive capacity, foreign presence, and the competition intensity of the local market – that moderate the impact of OFDI on innovation performance.     

Diversification and financialization of non-financial corporations: Evidence from China

This paper examines whether and how business diversification affects financialization in non-financial corporations. Using data from the Chinese market, we find that business diversification strategy will significantly increase non-financial corporations' investment in financial assets. Furthermore, exacerbated agency problems, increased investment inefficiency and high operational risk are found to be the consequences of business diversification, which induce companies to hold high-risk financial assets. The impact of business diversification on financial investment is stronger in small-cap firms, SOEs, and firms with weak monitoring mechanisms. Finally, the diversification effect on corporate financialization is more significant where regional economic development and regulatory environment is weak.     

渠道资产:知识经济条件下企业制胜之道

渠道的建立和变革正在被国际先进企业所重视,正在成为人们探索新大陆的焦点。企业应当把渠道资产视为一种特有的"资产",积极推进国有营销渠道的变革,建立有效的客户关系管理系统和个性化的销售渠道与网络,成为市场的赢家。     

商业性小额贷款公司能惠及三农和微小客户吗?

利用42家小额贷款公司的调查数据,剖析小额贷款公司的业务活动特征和影响小额贷款公司贷款覆盖深度的因素。通过描述统计和计量模型分析,研究发现:小额贷款公司倾向于服务微小企业和农村大户,其贷款以短期、非信用贷款为主,利率水平较高;采用的信贷技术、营业费用率、所在地区经济发展水平和金融市场的竞争程度对小额贷款公司的贷款覆盖深度有显著影响,而资产规模和资产回报率对小额贷款公司的贷款覆盖深度影响不显著。     

A corporate entrepreneurship perspective of pre‐entry strategies for internationalization: A case study of a Chinese business conglomerate

The international expansion of Chinese firms is a remarkable phenomenon of contemporary international business. However, international expansion is particularly challenging for firms expanding from emerging market economies such as China because they have relatively few ownership advantages and suffer disadvantages. We apply a corporate entrepreneurship perspective to explore this under‐researched topic via a longitudinal case study of a large Chinese business conglomerate. Thirty‐one semistructured interviews and seven focus‐group discussions were conducted with 55 informants; company documents were also analyzed. We found sophisticated pre‐entry entrepreneurial initiatives are critical for successful internationalization, as they enable emerging market firms to overcome some constraints, leverage their assets, and build competences for international venturing.     

企业全面预算管理的现状及对策

科学的预算方案蕴涵着企业管理的战略目标和经营思想,是企业最高权力机关对未来一定期间经营思想、经营目标、经营决策的财务说明和经济责任约束.随着市场经济的不断发展,企业面临的竞争越来越激烈,全面预算管理作为企业内部管理控制的重要环节也显得越来越重要.当前,我国企业全面预算管理组织机构还不完善,预算编制方法模式化,预算管理缺少事中控制,缺乏有效的考核与激励措施.完善我国企业全面预算管理,应构建全面预算管理环境,提高预算信息质量,建立激励机制,全面提高预算工作的效率和效果.     

高端白酒的市场营销策略浅析

白酒是中国的国酒,有着千年历史,白酒也承载着中华的文化。同时酒类行业具有很高的回报率和利润率。正是因为这样诱人的企业利润,酒饮料市场在我国竞争日益激烈,分析高端白酒所面临的机遇与挑战有助于其在该市场的竞争,保持并不断扩大市场份额。同时探讨解决品牌白酒扩大酒饮料市场份额的可行方法和白酒营销在市场中的创新,为确立品牌白酒在酒饮料市场中的龙头地位,发扬中华文化有着积极而深远的意义。     

Chinese cross‐border mergers and acquisitions in the developing world: Is Africa unique?

China has emerged as an important partner for Africa. Not surprisingly, Chinese business and investment relations with Africa have been growing. This article contends that Africa offers a different proposition to Chinese business interests in non‐African developing economies. In this optic, it takes a “comparative” institution‐based view treating factors that determine Chinese multinationals' cross‐border merger and acquisition (CBMA) decisions as comparatively different for Africa to the rest of the developing world. From a panel data estimation of the number of Chinese CBMAs from 2007 to 2016, we find among market size, natural resources, strategic assets, labor productivity, and institutional governance, only natural resources and market size have a distinctive effect, with Chinese investors being more attracted to African natural resources than the African market. The drive for natural resources provides impetus for Chinese MNEs to choose CBMAs over greenfield investment, and through majority ownership to exercise control. Our inference is that Africa is “significantly” different from other developing regions, in terms of CBMAs, as Chinese multinationals have a strong motive to control access to natural resources.     

中国户外运动用品经营现状分析

近年来,随着中国户外运动不断兴起,户外运动用品市场得到了长足发展。但由于其市场发展的不均衡、经营者的市场意识不成熟,以及经营模式存在问题等,导致市场经营策略狭隘,制约了户外运动用品市场的发展。应发挥中国国内商家的市场优势,打破国际品牌垄断,创建自己的户外运动用品品牌,带动整个户外运动用品产业向大众化发展,促使市场走向行业规范和有序竞争,以促进整个行业的持续与健康发展。