我国循环经济发展的思路和对策探究

本文从循环经济的起源、概念、理论基础、发展实践等方面分析了循环经济是一种深化的生态可持续发展理念模式，结合国内外发展循环经济的实践和我国的客观发展态势，分析了在我国发展循环经济的八个基本思路和五个关键对策。     

构建现代企业财务管理机制的思考

落后的财务管理思想、机制和方法,是中国企业规模小、效益差、生命周期短的深层次的和根本的原因。因此,建立完善的现代企业财务管理机制是提高我国企业经济效益和建立现代企业制度的重要途径。财务管理机制作为现代企业管理系统中最为重要的子系统,它应该围绕运行机制、动力机制、监督机制和控制机制四项内容而建立和完善。     

企业理论之新解释:一个基于知识管理的模型

企业理论研究往往关注三个基本问题:"企业为什么存在、企业和市场的边界是什么";"为什么企业会有所不同,是什么原因导致了这种不同";以及这些理论如何被应用于企业以获得持久的竞争优势.本文力图在这三个方面作出理论探索:一是从知识管理的角度回答企业理论的几个基本问题;二是建立一个基于知识传输的模型,并基于这个模型提出了四个可以检验的命题;三是讨论该模型对战略管理实践的启示.     

我国建立环境会计的可行性研究

环境会计问题不仅是一个会计问题，更是一个可持续发展问题，而可持续发展已成为企业参与市场竞争、实现自我价值最大化的必要条件。在我国建立环境会计必须要有一套科学的概念体系和综合反映经济、生态与社会效益的计量支持系统，以促进环境会计取得质的突破。     

Marketing versus public relations in selling nuclear power

All too often, the terminology and practices of public relations are used when marketing is what is really needed. This misapplication appears most often when a concept, an idea, or an intangible product is involved. Webster defines public relations as: relations with the general public through publicity; those functions of a corporation, organization, branch of military service, etc., concerned with informing the public of its activities, policies, etc., and attempting to create favorable public opinion.This definition implies a general, ongoing effort to supply information supporting the image of an organization. There is, however, a considerable difference between this kind of activity and the specific, overt process of marketing. This difference has been particularly apparent in attempts of public utilities to “sell” nuclear power plants. Utilities, of course, are monopoly suppliers and, as such, must seek a favorable image in the community. Thus, when public opposition to nuclear power plants mounted, many utilities responded with stepped-up public relations programs; the method they knew best. This article examines the experience of several utilities in locating nuclear plants and suggests how marketing techniques might be used in selling this intangible product.     

Foreign-currency transactions and the recovery of German industry in the aftermath of the First World War: the case of Schering AG

While historians have for a long time recognized the importance of the First World War to the general flow of history, business economists do not fully appreciate the impact of the war on commercial relationships. The First World War transformed the political, economic, and social context, in which business was done, forcing companies to develop new strategies and activities, some of which were almost unimaginable before August 1914. This article focuses on one aspect of doing business: foreign exchange management. It argues that Schering AG and its parent, like many German companies after the First World War, were obliged to refocus their activities around their foreign exchange exposures and that the management of foreign exchange issues contributed to a much tighter relationship between businesses, government, and business associations than had existed before the war and for which some aspects of Germany's system of corporate control were not well adapted to handle.     

证券经纪法律探析

证券纪经作为一个商事代理活动 ,在证券交易中发挥着极其重要的作用。本文对证券经纪的法律性质、涉及的法律关系及证券经纪人的权利、义务进行了详细的分析 ,希对该种商事代理活动有个较为全面的了解     

Business suppliers' value creation potential : A capability-based analysis

Joint value creation through partnering and networking is a topic of current interest. This paper proposes that the dimensions of the supplier's value creation in a supplier-customer relationship could be classified according to efficiency, effectiveness and network functions. These functions are interrelated, but they are conceptually distinct. The value creation process could be described as a spectrum ranging from core value, to added value, to future value. The value-producing potential of a supplier can be assessed reasonably well only in the case of the core value, where there is sufficient benchmarking information in the form of existing alternative offerings and solutions. A priori evaluation of the costs and benefits of added value and, especially, future value projects is problematic, because the realisation of the value is dependent on the development of multiple partners, technologies and industries. In these cases, we suggest that a customer could use a supplier's capability profile as an indicator of how suitable that particular supplier is for specific value creation projects. A framework connecting specific capabilities to different types of value production is suggested, and its managerial implications are discussed.     

股权结构的内生性：从我国基于控股股东的内部资本市场得到的证据

上市公司IPO时的股权结构是如何形成的?与先前文献只从业绩考察股权结构内生性不同的是,本文从基于控股股东的内部资本市场及其背后的利益动机出发,认为控股股东与上市公司IPO前的业务关联性、组织形式和产权性质等特征形成的内部资本市场,是上市公司IPO股权结构形成的主要影响因素。本文对1999—2004年IPO公司的研究有力地支持了上述假设。并且,股票发行制度改革前(国有企业、地方政府控制)相对于改革后(非国有企业、中央政府控制),其股权结构的形成更容易受政府干预和政策变化的影响,但很少受IPO前公司业绩的影响。这说明股票发行制度的改革确实有助于减少政府不合理干预,真正实现企业根据自身情况自主选择股权结构。