试论绩效管理与企业文化建设的关系

绩效管理是"工具",企业文化是"目的",企业文化为绩效管理指明了方向,绩效管理作为最有效的工具为企业文化建设提供支持.本文指出绩效管理和企业文化存在互为因果、互相影响的关系. 一、绩效管理与企业文化建设的关系 1.绩效管理的作用机制 (1)绩效管理的内涵.所谓绩效管理,是指企业为了达到组织目标,由各级管理者和员工共同参与计划制定、辅导沟通、考核评价、结果应用、目标提升的绩效持续提升过程.绩效管理的目的是持续提升个人、部门和组织的绩效,其关键程序是绩效考核以及基于绩效考核的激励约束机制.     

企业员工绩效激励机制计量模型的探讨

有效的绩效激励机制是有效提升企业员工积极性的重要问题。本文分析了企业员工的绩效管理,指出了信息不对称情况下企业绩效管理的价值计量问题,分析了企业员工单一工资链下的激励模型和多重工资链下的激励模型,这对于企业员工有效的绩效激励机制意义明显。     

财税政策能激励企业的高质量创新吗?——来自创业板上市公司的证据

企业的高质量创新是实现高质量发展的必由之路.引入财务指标作为高质量创新绩效衡量指标,以创业板上市公司为样本检验财政补贴和税收优惠对企业高质量创新的激励效应.结果表明:财政补贴和税收优惠政策均能提高企业的研发投入,但只有财政补贴能提升企业的高质量创新绩效,税收优惠却抑制了企业的高质量创新绩效,这种效应主要存在于非国有企业中.从而说明财政补贴作为一种"强监管"手段能更有效地激励企业的高质量创新.     

关于国有商业银行薪酬管理的思考

对于我国绝大多数企业员工来讲,薪酬激励无疑是最重要的激励方式,如何利用薪酬激励的基本要素,做好员工激励工作,让员工能得到自身心理预期的薪酬,实现经济上、心理上的满足与平衡,这是人力资源管理需要深入研究的课题.本文通过对目前我国商业银行在绩效管理和薪酬管理中出现的问题及其成因分析,探讨了改进薪酬管理方式、提升薪酬管理水平、实现薪酬管理与绩效考核有效结合的建议,旨在提升商业银行在人才市场上的竞争力和综合实力.     

企业财务人员评价体系构建探析

财务会计是每个企业组织不可或缺的岗位.财会人员虽不是一线业务人员,但也为企业创造价值.构建企业财务人员评价体系,可以有效激励团队创造价值,一定程度上公平评定绩效.本文从评价的重要性、难点和实际应用几个方面进行展开.     

中国工商银行人力资源管理体制改革研究

随着中国银行业的全面开放,工商银行面临前所未有的机遇和挑战。为改善公司治理结构,构建有效的激励约束机制,提升人力资源管理水平,中国工商银行亟须构建一个职务能上能下、人员能进能出、收入能高能低、员工与企业共同发展的市场化人力资源管理体系。要建立完善的岗位制度,奠定科学的人力资源管理基础;科学规划人员规模,建立通畅有序的人员管理机制;完善员工职务晋升体系,拓展员工晋升通道;改革员工培训体制,提升员工人力资本价值;健全业绩评价机制,建立以价值为导向的绩效管理体系;深化薪酬激励机制改革,建立市场化薪酬管理体系;建立高效的人力资源管理运营机制。     

CEO的财会教育经历有价值吗——基于并购绩效视角的证据

本文利用2008-2016年A股上市公司高管简历中手工整理的CEO财会教育经历数据,实证研究发现接受过财会教育的CEO能在并购决策中发挥专业能力,提升并购绩效.在区分企业产权性质以及监督与激励水平后发现,CEO的财会教育经历主要是对非国有企业的并购绩效产生了积极的影响,并且对非国有企业CEO的监督与激励力度越强,其财会教育经历对并购绩效的提升作用也越显著.进一步检验的结果还表明,CEO的财会教育经历在提升单次并购绩效的同时还提升了并购积极性,并且通过降低并购溢价、缩短并购时间和促进并购协同效应来实现并购效率的提升.本文从教育经历中专业特征的视角,丰富了CEO个人特征和企业并购领域的文献,为财会教育的价值提供了实证证据.     

关于企业高层管理人员激励与企业绩效的探究

企业的高层管理人员在公司中发挥的作用越来越大,而对企业高层人员采取有效的激励政策,使之为公司带来更高绩效,对公司的管理体制至关重要.本文通过对高层管理人员激励制度与企业绩效的实证分析,得出了激励制度对企业绩效存在正相关的结论,并对公司治理提出了一些建议.     

股权激励方式与企业生命周期的适应性匹配研究

借鉴权变思想,结合委托代理和生命周期理论,本文提出了股权激励方式与企业生命周期存在适应性匹配的设想,认为企业会根据所处发展阶段的治理重心和激励目标,差异化地选择股权激励方式.实证结果显示:处于不同发展阶段的企业对股权激励方式存在异质性偏好,成长期和衰退期企业更倾向于采用股票期权,成熟期企业更倾向于采用限制性股票.异质性考察发现,适应性匹配关系在高管权力较小、市场竞争充分和股价崩盘风险较低的样本中更加显著.进一步研究发现,当企业实施了与其发展阶段相匹配的激励方式后,股权激励能产生显著更高的业绩提升作用;机制检验表明,股票期权是通过风险承担效应驱动成长期和衰退期企业的绩效增长,限制性股票则是通过利益协同效应驱动成熟期企业的绩效增长.本文的研究结论对处于不同发展阶段的企业有的放矢地选择股权激励方式及监管部门制定相关监管政策和管理规范具有一定的参考价值.     

快消品行业不同企业销售人员薪酬激励方案研究

快消品行业作为实体经济的重要经济分支,对于促进实体经济发展和产业结构调整优化方面起着至关重要的作用.快消品行业与人们的生活戚戚相关,它在一定程度上决定了人们的生活水准,为提升了人们生活的舒适度和满意度发挥了重要作用.本文采用理论联系实际,从快消品的销售人员的薪酬激励作为切入点,选择了快消品行业中比较具有代表性的口腔清洁品(A公司)、化妆品(B公司)和食品饮料(C公司)三个不同的企业作为案例的研究实例,从公司概况、销售人员薪酬激励政策和措施,薪资的结构和构成标准角度出发,通过比较研究,分析提炼,从而得出目前快消品行业销售人员薪酬激励方案中可能存在的普遍问题,对其产生原因进行分析,且并针对其问题提出建议和对策,以期改变目前快消品公司中因薪酬激励不足带来的人员流失,绩效降低等问题.本文研究成果希望为薪酬激励理论在企业的实际运用起到一定借鉴和参考作用,尤其是同类型的快消品企业或者快消企业中新的分支类型起到借鉴和帮助作用,为快消企业中降低销售人员离职率、改善其绩效及提高其对企业的忠诚度提供一定帮助.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...