我国企业实施战略管理会计的必要性和可行性研究

本文以知识经济和网络革命为背景，着眼于企业全球竞争和战略管理的迫切需要，对比传统管理会计与战略管理会计的优劣势，客观而又理性地分析在我国实施战略管理会计的必要性和可行性。     

论推行高校职务聘任制的有效框架

教师评聘工作是高校人事管理的重要组成部分,而高校教师职务聘任制是高校人事制度深化改革的一项重要内容。有效地推行教师职务聘任制需要一个合理有效的框架作支撑。提出了以下基本框架模型:以工作分析,科学设岗为根基;以公开招聘、绩效考评为核心;以激励机制、竞争机制为强化手段,以探讨高效推行教师职务聘任制的科学框架。     

论矿区可持续协调发展综合评价

根据区域系统协调分析与评价的一般思路,建立了矿区协调发展多层次评价指标体系,采用模糊综合评价法对矿区可持续协调发展水平进行综合评价。综合协调度与系统协调发展水平,确定了矿区系统协调发展度阈值,从而对矿区系统协调发展状况进行定量分析与评价。     

城镇数字化地产评估系统及应用

城镇数字化地产评估系统是以“城市土地定级估价综合模型”作为主要评估方法 ,针对中小城镇地产评估的实际情况 ,基于Map/info平台 ,将多种应用程序集成而开发出来的。经实际使用 ,该系统操作简便 ,经济适用。     

基于平衡计分卡的项目管理绩效评价模型研究

传统的项目管理往往仅将其管理领域局限于项目与项目实施间的行为,缺乏与组织战略相互因应的结合。以项目为导向(Project-base)的组织中,通过员工之间的互相支持,资源共同分享的方式,使企业能够快速地应变不同的需求与变动,动态的调整项目的分配,从而强化企业的竞争优势。本文的研究目标是试图采用平衡计分卡的模式作为项目管理与组织战略结合的桥梁,摆脱传统上单纯以量化模式评估绩效的方式,而从多个层面针对项目管理的绩效作一个较为全面的探讨,期望能使项目管理的绩效与组织战略更加紧密结合。通过平衡计分卡四个层面的绩效评价,充分地分析组织整体与项目个别的绩效表现,提供管理人员快速发现问题与制定决策的依据。     

资产评估法律责任的法律法规分析

我国资产评估行业经过十几年的迅速发展，已经成为与注册会计师和律师并列的三大中介服务行业之一，是我国市场经济体系的重要组成部分。然而，近几年证券市场上公开披露的重大违规案例，很多都直接或间接与资产评估有关，尤其“麦科特”公司虚假上市案，资产评估“诉讼爆炸”时代即将来临，资产评估法律责任引起广泛关注。本从资产评估法律责任的相关法律法规的比较入手，找出了其存在的问题，并进行了理论分析。     

企业社会绩效评价的利益相关者模式

国内企业综合评价还停留在财务综合评价阶段，所以在评价的内容上编重于企业的经营绩效而忽视了企业社会绩效的评价。而20世纪70年代以来西方学者在利益相关者理论的基础上提出了多种评价企业社会绩效的利益相关者模式，试图更确切地评价企业的社会绩效。本文将总结借鉴国外较有代表性的两种企业社会绩效评价模式，并试图在此基础上探讨适合我国国情的企业社会绩效评价模式。     

企业效绩评价体系的应用--管理创新

全球经济一体化和知识经济的迅猛发展，要求企业在激烈的竞争中不断追求创新，增强自身竞争实力。本从管理创新的角度，从效绩管理、企业财务预警、企业集团管理三个方面论述了企业效绩评价体系的应用，并且结合我国实际，提出了效绩评价体系在应用中亟待解决的问题。     

Problems evaluating sales representative performance?: Try activity-based costing

Activity-based costing (ABC) offers a way to improve performance evaluation by providing estimates of the cost of satisfying sales terms to which a sales representative may agree, such as number of batches in which an order is produced and number of training hours provided to customer employees. It also provides estimates of the cost of resources that a sales representative may use while engaging in marketing activities, such as making sales calls and attending trade shows. Traditional costing, which assumes that costs only vary at the unit level, does not provide estimates of the costs of many of these terms and activities.     

Testing the conflict-performance assumption in business-to-business relationships

There is little empirical research published testing the interdependency between conflict in business-to-business relationships and commercial performance. The “conflict-performance assumption”—all other factors being equal, relationships where conflict is low will outperform relationships where conflict levels are higher—remains central in the marketing channels' literature despite insufficient and contradictory empirical evidence. There are several explanations for the lack of a clear relationship between conflict and performance. Rosenbloom [J. Mark. 37 (1973) 26] theorises that the relationship between conflict and channel performance follows an inverted U-shaped curve, where conflict is most productive at moderate levels and least productive at very low or high levels. Others have argued for a simpler, linear relationship between conflict and performance, usually negative in nature. Various theories about the conflict-performance relationship are empirically tested in a large marketing channel, using a number of dyadic and monadic measures of conflict (latent, perceived, and affective) and two objective measures of performance (effectiveness and efficiency). A linear model (performance declining as conflict increases) is adequate to explain the relationship between dyadic measures of both perceived and affective conflict and channel effectiveness. A threshold model is found to be superior to a linear model in explaining the relationship between dyadic measures of perceived and affective conflict and efficiency. Conflict increases slowly as efficiency falls until a threshold is reached when conflict escalates. Practical implications include that companies need to consider whether performance criteria affecting efficiency are as important to their business partners as those affecting effectiveness. If they are not, then business partners should be rewarded for meeting any such criteria that are more important to the one side of a relationship dyad than to the other.