基于《企业会计准则》变化的研发投入与公司绩效的实证研究

以2004年—2009年高新技术上市公司为研究对象,从盈利能力、发展能力和技术竞争力三个方面分别考察新《企业会计准则》实施前后高新技术上市公司研发投入强度与公司绩效的关系后发现,当前我国高新技术上市公司研发经费投入强度相对不足,缺乏连续性;研发经费投入强度及研发人员投入强度与反映绩效的部分指标相关,滞后效果不明显;企业会计准则的变化对研发投入强度与公司绩效之间关系的影响不大。     

基于校企合作的快递物流人才培养模式构建

随着电子商务的快速发展,对快递物流企业的要求越来越高,同时,也推动了对快递物流人才培养的更高要求,即懂操作的管理人员和懂管理的操作人员的培养。这需要在培养目标、培养过程、考核与评价上进行创新改革。校企合作互补了校企间的优劣,协调了理论与实践、管理与操作平衡发展,是培养实用型、技能型人才的必然要求,是顺应市场发展的快递职业教育的必由之路。     

Contexts of enterprise policy-making – an institutional perspective

Abstract

This paper advances our understanding of policy formulation, exploring how the particular institutional dynamics between the transnational and national levels of enterprise policy-making affect policy choices made by governments and consequently their outcomes. The paper argues that policy development occurs within a framework of dominating assumptions on enterprise, influential academic/policy communities and lesson-drawing from other countries’ experiences, which have led to a privileging of the transnational when making policy choices. Empirically, the paper draws on a post-socialist country case – Albania, and uses interviews with policy actors and documentary data from national governments and international organizations. The paper explores the dynamics involved, and the actors that shape, policy formulation and makes two contributions to the literature. First, it provides a conceptual framework on how to analyse policy formulation, extending recent work on the link between policy formulation and the intended outcomes of policies. Second, it offers a more nuanced conceptualization of enterprise policy formulation, arguing that policy formulation reflects the changing configurations of ideas, policy tools and resources, and actors involved in the process.     

Unpacking the Fluidity of Management Accounting Concepts: An Ethnographic Social Site Analysis of Enterprise Risk Management

Abstract

This study offers new insights into what renders management accounting concepts (MACs) fluid. Extant literature depicts how fluidity is an effect of heterogeneous associations among actors, which translate and mobilize them in situated and variegated forms. This focus on heterogeneous arrangements, however, tends to neglect the role of practices and how these practices render MACs fluid. Hence, the study investigates how practices, together with arrangements, which Schatzki (2002. The site of the social: A philosophical account of the constitution of social life and change. University Park, PA: Pennsylvania State University Press) refers to as ‘site’ (i.e. a mesh-work of practice-arrangement bundles), are implicated in MACs’ fluidity. To do so, an ethnography of the MAC ‘Enterprise Risk Management’ (ERM) at the largest division of a multi-national manufacturer was conducted. By analyzing attended risk meetings, the paper shows the ways in which the ERM site prefigures multitudinous paths for carrying on and carrying out risk management activities, which in turn, render the ERM site into a fluid space of intelligibility. These findings indicate that MACs’ fluidity is associated with multidimensional prefigurements that the site produces. With these insights, the paper contributes to understanding how the situated functionality of management accounting comes about, and reveals nuances and multiplicities amid the enabling and constraining space for actions that practiced MACs as mesh-work engender.     

农业经营主体：类型比较与路径选择——以全员生产效率为中心

依据五省六地的调查经验,本文比较了小农、家庭农场和工商企业的全员生产效率。研究发现,它们的全员生产效率依次降低,其根本原因在于三者劳动力使用方式的差异,即农户不雇工,家庭农场少量雇工,而工商企业则全部雇工。雇工一方面带来了劳动力成本,另一方面产生了劳动监督难题。劳动监督难题在降低单产的同时也进一步提高了劳动力成本。而劳动监督的难题根本上是由农业生产的特殊性决定的,化解的办法是回避雇工,这意味着家庭经营在农业生产上具有天然的合理性。鉴于此,政府应充分尊重小农生产的主体地位,适度发展多种形式的适度规模经营并将其经营规模控制在不雇工或极少雇工的范围内,适当限制工商企业经营大田作物。     

契约论下会计稳健性对企业价值影响理论研究

通过对会计稳健性、契约论以及企业价值之间的关系论述,以契约为基础将会计稳健性和企业价值联系起来,探讨了契约效率假说和管理控制假说下的会计稳健性对企业价值的影响。     

Enterprise and Competitive Advantage in the Australian Context: A Spatial Econometric Perspective

Abstract

Contemporary understanding of the evolution of the geography of uneven development is dominated by research derived from either the ‘new’ geographical economics or the new regionalism, typically in the context of either the European Union or North America. By way of contrast, we consider local economic performance in the Australian context. Building on Fingleton's work, we employ a spatial econometric modeling methodology to account for the role of both endogenous technological change and export orientation in determining local competitive advantage. The evidence suggests that competitiveness depends on both the indigenous characteristics of a local economy and its exposure to global competition.

Entreprise et compétitivité dans le contexte australien: une perspective économétrique spatiale

Résumé Les connaissances contemporaines sur l’évolution de la géographie de développements irréguliers sont dominées par la recherche dérivée d'une « nouvelle » économie géographique ou du nouveau régionalisme, généralement dans le contexte de l'Union européenne ou de l'Amérique du Nord. A titre de contraste, nous examinons les performances économiques locales dans le contexte de l'Australie. En nous basant sur Fingleton, nous appliquons une méthodologie de modélisation économétrique spatiale pour interpréter le rôle de variations technologiques endogènes et de l'orientation de l'exportation dans la détermination de la compétitivité locale. Les résultats des recherches indiquent que la compétitivité est tributaire à la fois des caractéristiques indigènes d'une économie locale et de son exposition à la concurrence mondiale.

Empresas y la ventaja competitiva en el contexto australiano: una perspectiva econométrica espacial

Extracto La comprensión contemporánea de la geografía evolutiva del desarrollo desigual está dominada por investigación derivada de la ‘nueva’ economía geográfica o del nuevo regionalismo, típicamente en el contexto de la Unión Europea o de Norteamérica. A modo de contraste, consideramos el rendimiento económico local dentro del contexto australiano. Basándonos en Fingleton, empleamos una metodología de modelación econométrica espacial para tener en cuenta la función del cambio tecnológico endógeno y la orientación de la exportación a la hora de determinar la ventaja competitiva local. La evidencia sugiere que la competitividad depende de las características indígenas de una economía local y en su exposición a la competencia global.      

浅谈集团企业财务战略及财务管理

财务战略。是指为谋求企业资金均衡有效的流动和实现企业整体战略,为增强企业财务竞争优势,在分析企业内外环境因素对资金流动影响的基础上,对企业资金流动进行全局性、长期性与创造性的谋划,并确保其执行的过程。财务管理则是在一定的整体目标下,关于资产的购置,资本的融通和经营中现金流量,以及利润分配的管理。财务战略主要是考虑财务领域全局的,长期的发展方向问题,而财务管理则是为企业财务战略提供资金支持,是为提高经营活动的价值而进行的管理。财务管理对于企业的长期生存和健康发展具有重要意义。     

大连港集团电子文件中心建设研究

随着信息化、网络化技术全面应用,电子文件数量急剧增加。为更好地对电子文件进行保管、利用,大连港集团通过档案信息系统的建设,建立电子文件中心,相对集中地接收、管理、保存和利用电子文件,为电子文件形成部门提供优质、稳定、安全的存储空间和环境。     

基于企业生命周期理论的绩效管理体系框架研究

以企业生命周期和绩效管理理论为基础,通过分析企业不同发展阶段的管理侧重点,从企业战略、生产过程、收益的转化,以及收益实现四个层面探究企业生命周期各发展阶段的绩效特点,尝试建立绩效管理体系框架。在这个框架中,企业生命周期各发展阶段的战略目标,转化为详细的、可测量的指标;根据绩效管理计划,确定考核指标,并赋予每项指标以相应权重。