基于内外视角的国有企业环境绩效与经济绩效相关性研究——以环境管理为调节变量

为了研究中国国有企业环境绩效和经济绩效的相关性,采用年报披露的环保排污费和ISO14000认证详情作为环境绩效的内、外部代理变量,以财务数据成本费用净利率和资产增长率作为企业经济绩效的代理变量,以2010—2015年中国沪市A股上市公司为样本,运用多元层次回归法对收集到的上市公司的财务数据以及年报披露数据进行分析,并引入交互项分析了环境管理的调节作用。研究表明,内部环境绩效与企业盈利能力正相关,与企业发展能力负相关;外部环境绩效与企业盈利能力和发展能力均呈负相关。因此,加强国有企业环境管理可以短期提高其经济绩效,要长期改善经济绩效需提升其环境管理和技术水平,形成独特的竞争优势。     

提升绩效

<正>绩效问题广泛存在于个人和组织的行为中,面对社会转型和企业转型的双重影响,面对经济环境不确定性因素的增加,绩效已成为企业管理的关键词,未来县供电企业的发展能力将更加依赖于企业绩效的不断提升。因此,县供电企业已从绩效管理的旁观者向实践者转变。     

环境绩效与财务绩效双赢的规制研究

企业环境绩效与经济绩效的关系一直是企业战略管理研究关注的重要问题.传统观点认为:环境规制与经济效益是相互矛盾的,经济发展必须以破坏环境为代价,而若要保护环境则会限制经济的发展.实践证明环境规制与经济效益并不是矛盾的,而是由于制度设计的不当造成的.本文通过对我国环境规制现状的分析,针对我国现行的环境规制进行改革和创新,给经济主体提供充分的激励,将环境规制与经济主体的利益最大化行为相关联,从而实现环境绩效与财务绩效的双赢.     

企业绩效评估及其对公务员绩效考核的启示

公共部门和私营部门（企业组织）是社会组织的两种基本类型,是管理的两个基本领域,都属于组织与管理的研究对象,因而对这两个部门的管理有共同之处,其理论、方法及管理模式可以相互借鉴。在分析企业绩效评估制度的特色及国外将企业绩效评估引入政府评估的主要做法的基础上,结合我国公务员绩效考核制度存在的主要问题,就我国政府如何引入企业绩效评估制度提出了建议。     

提升绩效

<正>绩效问题广泛存在于个人和组织的行为中,面对社会转型和企业转型的双重影响,面对经济环境不确定性因素的增加,绩效已成为企业管理的关键词,未来县供电企业的发展能力将更加依赖于企业绩效的不断提升。因此,县供电企业已从绩效管理的旁观者向实践者转变。     

环境投资与经济绩效关系研究〗——基于科技型企业的经验证据

本文以科技型上市公司2009～2014年发布的社会责任报告为研究样本,对环境投资与经济绩效之间的关系进行实证研究。从社会责任的视角入手,对科技型上市公司社会责任报告的发布状况和环境投资的披露状况进行分析,将环境投资与经济绩效指标分类进行细化研究,结果表明科技型企业环境投资与宏观经济指标不存在线性关系,对公司营运能力也不存在显著影响,废弃物污染治理投资、环保专项基金、环境税费与公司偿债能力、发展能力、盈利能力之间呈显著正相关,环保设施及系统投资与公司盈利能力之间呈显著负相关,清洁项目投资和生态建设及绿化投资对经济绩效的影响不显著。因此,科技型企业积极开展废弃物污染治理、成立充实环保专项基金、据实承担环境税费,能带来经济利益与环境利益的双赢。     

人力资源管理的绩效保证

绩效管理是指在管理者与员工双方持续动态沟通的基础上,经过绩效计划、绩效实施与管理、绩效考核评价、绩效反馈和绩效评估结果应用这一系列环节,激发员工的工作动机,促使员工、部门和企业绩效持续改进和提高,最终实现企业战略目标和员工发展的一种管理活动。其目的就是使员工在实现组织目标的同时实现自身的需要,增加其满意度,从而员工的积极性和创造性。绩效管理欠佳的症结表现传统文化影响使西方特色的绩效管理很难在中国企业完美实施。绩     

绩效管理：重在三位一体

一个完整的绩效管理包括四个方面,即绩效计划,绩效实施与管理,绩效评估,绩效反馈面谈,是一个闭环循环系统。其基本目的是通过绩效管理不断纠正员工偏差,使之更称职,企业更优秀。目前,电力企业对绩效管理的认识还存在一定的偏差,往往把绩效评估等同于整个绩效管理,没能发挥绩效管理应有的作用。电力企业绩效指标体系的现状及存在的问题电力企业绩效指标体系现状一是绩效指标主要来源于上级单位下达的一些重要指标和目标,如三项责任制考核;二是企业内部一般有对部门的考核指标和制度,但考核内容多从自身角度出发,没有站在公司层面来考虑;三是…     

绩效管理的难点与对策

绩效管理是企业运营管控的总平台。目前应用比较广泛的绩效考评方法有:关键绩效指标法、目标管理法、平衡计分卡、基于胜任素质模型的考评法、基于经济增加值的考评法等。这些理论和方法,不可谓不先进和不成熟。但一项专门的调查表明:很难找到对自己的组织绩效考评体系感到满意的管理者和员工,即便那些被认为是绩效考评体系做得比较优秀的国外企业和组织,他们在评价自己的绩效考评体系时也颇多遗憾。根源在于所谓的先进理论和方法均具有针对性和局限性,组织的实际状态是不断变化的。正如管理学大师彼得德鲁克所说的:管理是一种实践,其本质不在于知而在于行。所以绩效考评体系需要精心打磨,并在实践中不断完善。     

绩效管理的难点与对策

绩效管理是企业运营管控的总平台。目前应用比较广泛的绩效考评方法有：关键绩效指标法、目标管理法、平衡计分卡、基于胜任素质模型的考评法、基于经济增加值的考评法等。这些理论和方法．不可谓不先进和不成熟。但一项专门的调查表明：很难找到对自己的组织绩效考评体系感到满意的管理者和员丁，即便那些被认为是绩效考评体系做得比较优秀的国外企业和组织，他们在评价自己的绩效考评体系时也颇多遗憾。根源在于所谓的先进理论和方法均具有针对性和局限性，组织的实际状态是不断变化的。正如管理学大师彼得德鲁克所说的：管理是一种实践，其本质不在于知而在于行。所以绩效考评体系需要精心打磨，并在实践中不断完善。     

From crisis to opportunity: environmental jolt,corporate acquisitions,and firm performance

This study incorporates the external environmental context into the study of corporate acquisitions by examining the performance implications of corporate acquisitions during an environmental jolt that alters the levels of environmental munificence. We posit that compared to the periods before and after an environmental jolt, corporate acquisitions during a jolt would be positively related to firm performance. Furthermore, we suggest that organizational slack would improve firm performance and accentuate the positive relationship between corporate acquisitions and firm performance during an environmental jolt; however, it would have negative impact on firm performance and make the acquisition‐performance relationship more negative before and after a jolt. Using the Asian Economic Crisis as a natural experiment, we found general support for our core arguments based on a sample of firms from Hong Kong and Singapore. Our work demonstrates that firms can capitalize on the opportunities created by the changes in an environmental jolt. Copyright © 2009 John Wiley & Sons, Ltd.     

期望落差下的组织搜索:长期债务融资及其价值再造

企业在何种状态下采取长期负债经营策略以及这种策略将对企业未来的发展产生何种影响,是一个重要的理论问题。本文将企业的长期债务融资视为组织搜索行为,构建了一个绩效反馈的权变模型,探讨期望落差与长期债务融资之间的理论关系及制约因素。本文基于2007—2018年中国上市企业数据的检验结果表明:期望落差将对企业长期债务融资产生直接影响。在企业管理者搜索动机与搜索成本的共同作用下,企业的长期债务融资与期望落差程度呈非线性关系,即在临近期望值的状态下企业管理者表现出局部搜索动机,倾向于通过增加债务来解决企业的期望落差问题;而在远离期望值的状态下表现出非局部搜索动机,倾向于减少长期债务融资。环境不确定性是制约期望落差下企业长期债务融资策略的重要因素,市场与政策环境的不确定性越高,则越有可能导致处于落差状态下的企业减少长期债务融资。期望落差状态下的长期债务融资与企业价值再造能力之间存在着先升后降的“倒U型”关系,即落差状态下适度的长期债务融资提高了企业的价值能力,但超过临界点后将对价值再造起到遏制作用。本文在一定程度上丰富了期望落差下组织搜索的过程机制,为深入理解企业长期负债经营的前因提供了新的视角。     

营销价值观与组织绩效关系的实证研究:兼论企业所有制的影响

本文重点讨论了营销学中作为指导企业营销活动的价值观——市场导向与利益相关者导向的理论架构，并检验了利益相关者导向与组织绩效之间的关系。同时，还针对文献中欠缺的中国企业所有制的影响，进行了分析。研究结果发现，利益相关者导向对中国企业的组织绩效具有积极影响。但中国不同所有制的企业，在利益相关者导向和组织绩效上差异很大。     

Learning how to restructure: absorptive capacity and improvisational views of restructuring actions and performance

This paper examines the role of learning in corporate restructuring. Drawing from two viewpoints of organizational learning, absorptive capacity and organizational improvisation, we examine whether experience with corporate restructuring modes (sell‐offs, spin‐offs) influences subsequent restructuring and financial performance. Consistent with an absorptive capacity view, cumulative and repetitive experience with sell‐offs was related to the adoption of an ensuing sell‐off and to higher performance. Conversely, and consistent with an organizational improvisation view, short‐term and contemporaneous experience with spin‐offs was related to the subsequent use of spin‐offs and to increases in financial performance. The findings contribute to a dynamic explanation of corporate restructuring and its influence on financial performance, illustrate differences between learning in a repetitive situation and learning when repetition is rare, and indicate when absorptive capacity and organizational improvisational views are most profitable. Overall, these findings show that different kinds of restructuring experiences were associated with different modes of restructuring and performance records. Considered collectively, the organizational learning perspective offers insights into why some corporate restructuring strategies appear as intentional and deliberate actions while others resemble more spontaneous and simultaneous responses. Copyright © 2008 John Wiley & Sons, Ltd.     

Performance implications of nonmarket strategy in China

Nonmarket strategy may have positive influences on a firm’s performance. How does nonmarket strategy influence a firm’s performance? This article addresses this important question by introducing two mediators: corporate social performance and adaptive capability. The empirical results based on a survey of 438 usable questionnaires from China indicate that “buffering” and “bridging,” being two kinds of nonmarket strategies, have a positive impact on a firm’s economic performance through enhancing its social performance and adaptive capability. The article not only documents the positive effect of nonmarket strategy on firm performance in emerging economies such as China, but also explains the indirect relationship between nonmarket strategy and economic performance, which generates both theoretical and practical implications.     

The moderating influence of strategic orientation on the strategy formation capability–performance relationship

An effective strategy formation capability is a complex organizational resource—a dynamic capability that should lead to superior performance. Strategy scholars have examined the strategy formation capability from many perspectives. However, no study has examined a comprehensive model of strategy formation in the context of the firm's strategic orientation. We develop and examine such a model. The results show that strategic orientation moderates the relationship between different elements of the strategy formation capability and performance. Copyright © 2006 John Wiley & Sons, Ltd.     

企业社会责任表现、报告质量与企业声誉——基于中国上市公司的实证研究

近年来，越来越多的企业通过发布企业社会责任（CSR）报告与利益相关者沟通CSR表现的情况。在CSR与企业声誉之间的关系备受关注的背景下，CSR报告质量在其中发挥着什么样的作用呢？梳理现有文献，将CSR表现划分成责任管理、市场责任、社会责任以及环境责任，通过实证检验，分别探讨各自与企业声誉之间的作用机理，并研究CSR报告质量在二者之间关系中的调节效应。研究结果显示CSR表现正向作用于企业声誉，相较于责任管理，责任实践的正向作用更强。同时CSR报告质量在二者之间的关系中具有调节效应，能够进一步提升企业声誉，并且对环境责任的调节效应最为明显。     

Chinese firms’ sustainable development—The role of future orientation,environmental commitment,and employee training

In this research, we study the issues of corporate sustainable development in China. Based on relevant research, we propose a theoretical model showing the relationship among business environmental commitment, cultural value, employee training, and firm performance of sustainable development. It is argued that a cultural value (i.e., organizational future orientation) should be a key antecedent predicting business environmental commitment. On the other hand, a firm’s sustainable performance, such as performance in environmental protection, should be a major consequence of its business environmental commitment. Moreover, the relationship between business environmental commitment and sustainable performance can be moderated positively by the level of employee training. Other conditions being equal, the better the employee training is, the stronger the relationship between business environmental commitment and sustainable development performance. Testing the relevant hypotheses in China, we find evidence supporting our model proposed in this paper. We conclude with a discussion on the implications of our findings for academic researchers and practitioners.     

信息时代的企业组织变革研究

随着信息时代和全球经济一体化的到来，企业面临的竞争压力越来越大，企业要想更好地获得发展，就需要进行相应的组织变革，以适应环境的变化。文章首先从企业内外部环境的变化，分析信息时代企业组织变革的必要性，进而探讨了企业组织的变革方向，即扁平化、虚拟化、网络化、柔性化的发展趋势。     

Reducing slack: the performance consequences of downsizing by large industrial firms, 1977–93

We conceptualize downsizing as an attempt to reduce organizational slack. We suggest that the degree to which downsizing will improve firm performance will be contingent on conditions under which the downsizing occurs. We emphasize the level of organizational slack as an important contingency, and also examine two other contingencies: (1) whether the scope of the downsizing is narrow (restricted to personnel reductions) or broad (involves organizational redesign); and (2) if the downsizing is conducted proactively (when performance is stable or improving) or reactively (when performance is declining). By analyzing a panel dataset of downsizings conducted by the 100 largest American industrial firms from 1977 to 1993, we find broad support for our hypotheses that downsizings are more likely to lead to improved performance when firms have high slack, when their scope of the downsizing is broad, and when the downsizing is done proactively. We also explore and find evidence for interactions among these contingencies. We discuss the implications of our findings for the literatures on downsizing and organizational slack. In doing so, we bring together two literatures that have an obvious affinity but have been only loosely coupled in the past. Copyright © 2005 John Wiley & Sons, Ltd.