Meaningful Measures: Indicators on Progress, Progress on Indicators

This article reviews the international debate on statistical indicators. It describes historical backgrounds, as well as the present chaotic situation. It discusses what statistical indicators are and what they are for, as well as criteria for the choice of indicators, designed to monitor the achievement of economic, social, demographic, environmental and other goals set by United Nations conferences. Some suggestions for future work are made.     

Design and Implementation of Return on Capital Employed Performance Indicators Within a Trading Regime: The Case of Executive Agencies

The financial regime under which trading executive agencies operate implies that return on capital employed (ROCE) is used to indicate that revenues meet but do not exceed costs, including the cost of capital; that is, that there is neither cross-subsidisation nor hidden taxation. This paper develops a model for measuring ROCE derived from this objective. It argues that users of ROCE indicators are likely to lack financial sophistication and to want to compare performance between entities, so that indicators should be clear, readily understandable and comparable. The range of measurement and presentation methods used in practice undermines clarity and comparability and some methods are inconsistent with the model. Performance is sometimes characterised as meeting the target when this is problematic. The paper also examines outturn performance and finds some very substantial excess returns, implying hidden taxation.     

Method for identifying strategic objectives in strategy maps

This paper describes a simple tool for identifying strategic objectives as part of the design of strategy maps, based on the balanced scorecard, and meant to be used in organisations to establish performance indicators. To design the tool, a number of companies that implemented the balanced scorecard were analysed, in order to obtain their methodologies to create strategy maps. Three types of methods were found, different from each other in the way the strategic objectives are defined. By studying the benefits and drawbacks of the three methods, a simple, method was obtained. Basically, the method identifies general and specific strategic objectives and uses a modified SWOT (strengths, weaknesses, opportunities, threats) analysis. This paper also makes an analysis of the type of strategic objectives that the studied companies defined as part of the balanced scorecard implementation process.     

现代企业竞争的新潮流——生态经营战略

利益相关方对企业社会责任的关注已成为现代企业竞争的新潮流。本文就为履行社会责任,企业如何将生态经营战略纳入到企业的可持续发展战略之中进行了探讨。同时,指出企业要根据可持续发展战略的不同,制订出不同的生态战略以及如何明确具体的经营策略,选择适当的指标来衡量和监控企业的生态战略绩效。     

土地利用图中面状要素缩编的质量评价

研究目的:为保证土地利用图缩编质量,建立土地利用图面状要素缩编的质量评价模型。研究方法:应用模糊综合评判的方法,针对土地利用图中面状要素全覆盖、无重叠、无缝隙等特性,选取曲折度变化率、质心偏移量、土地利用语义、地类面积比例结构以及地图载负量等评价指标,确定各个指标的评价等级和相对权重,建立质量评价模型。研究结果:通过该质量评价模型,比较采用迭代算法和蚁群优化算法缩编的同一个地区,结果显示利用蚁群优化算法进行缩编的效果更好,从而验证了模型的有效性。研究结论:该质量评价模型有助于改进综合算法,改善整个综合过程,保证土地利用图的缩编质量。     

土地利用规划环境影响评价若干问题探讨

研究目的 :探讨土地利用规划环境影响评价有关问题 ,为土地利用规划修编提供基础。研究方法 :综合分析法。研究结果 :提出了土地利用规划环境影响评价的内涵、基本工作程序、指标体系与评价方法。研究结论 :应深入开展土地利用规划环境影响评价研究 ,尽快出台相关技术规程。     

中国企业内部控制评价系统研究

我国企业内部控制基本规范配套指引的发布,为我国企业内部控制体系中构建企业、注册会计师和有关监管部门三位一体的内外部监督评价体系目标的实现奠定了基础。考虑到我国的制度背景以及注册会计师对企业内部控制审计的局限性和可信度等因素,在企业内部控制披露和注册会计师内部控制审计披露的基础上,建立反映企业内部控制综合状况和水平的企业内部控制评价结果指标,由政府监管部门或外部非营利性机构实施对我国企业内部控制整体状况和各企业内部控制水平的评价是十分必要的。本文正是基于此环境和目标,结合国内外企业内部控制评价理论研究和实践状况,构建了我国企业内部控制评价系统。     

‘MODERATION IN ALL THINGS’: INTERNATIONAL COMPARISONS OF GOVERNANCE QUALITY

Comparative measures of aspects of government in different countries are a rapidly growing industry. This paper offers a broad‐ranging critique of the state of the art. The two central questions are (a) How do currently available international measures of governance gain attention from non‐expert audiences, and (b), How understandable are they likely to be to these audiences?’ Findings from a range of relevant literature are brought to bear on three prominent sets of international measures, and conclusions are drawn.     

正确地认识和运用技术指标的背离——基于《证券投资技术分析》教学的思考

技术指标分析是证券投资过程中重要的分析手段之一。但人们对技术指标的背离存在着认识上的偏差和运用上的误区。如何正确地认识和运用技术指标的背离,是教学和实践中必须解决的重要问题。传统经典的技术指标背离忽视了指标本身的周期性规律,以致在运用时经常发出不适宜操作的背离信号,影响股价未来走势研判的准确性。虽然技术指标背离的出现是比较明显的行动信号,但这并不一定要立即采取行动。不宜单独使用背离,还应与其他指标相配合使用。     

论我国房地产市场预警系统的建立

建立房地产市场预警系统有助我们在恰当的时候采用正确的房地产宏观调控措施促进房地产市场健康发展。本文将房价收入比、房价租金比、租金收入比、房地产价格增长率与GDP增长率之比、商品房空置率5个指标作为房地产市场预警统计指标,并对它们的预警区间做出界定,然后根据每个指标的统计数据,确定警兆的警级,结合警兆的重要性进行加权综合,综合成一个指数,这样就可以用一组类似于交通信号灯的标志把当前的房地产市场状态直观地表达出来,用以判断房地产市场过热或衰退的程度,来制定房地产宏观调控的方向。