浅谈外贸企业如何开展出口代理业务

<正> 赵紫阳同志在党的十三大报告中指出:“为了更好地扩大对外贸易,必须按照有利于促进外贸企业自负盈亏、放开经营、工贸结合、推行代理制的方向,坚决地有步骤地改革外贸体制”。当前外贸企业经营改革的方向是逐步改为代理制,在出口方面,自觉地从以收购制为主逐步向以代理制为主的中心转移,出口经营体     

Measures of strategic alliance performance,classified and assessed

Over the last three decades, strategic alliance performance has been an important research topic within the international business and management fields. Researchers have investigated a number of factors explaining performance but often find diverging results. Scholars have suggested that one reason may be that different performance measures are used as the dependent variable. But which differences exist and how can they matter? Against this backdrop, the present study makes three main contributions. First, we identify dimensions that illustrate differences and similarities between performance measures and provide a simple yet comprehensive classification of the different performance measures used in 167 empirical studies in the literature. Second, we suggest how differences in performance measures may influence construct validity under different circumstances. Third, we show that the differences have empirical implications for the results researchers get when using the measures. The study implications serve to improve researchers’ ability to choose performance measures that are appropriate in a given situation and to help them assess the influence the choice of performance measure may have on tests of hypotheses regarding antecedents’ influence on performance.     

E-Service Quality: A Meta-Analytic Review

The dominance of the internet as a shopping and distribution channel also necessitates an understanding of e-service quality. Using means-ends-chain theory, we develop a conceptual framework to understand the different models and the associated multiple measures that have been developed to examine this construct. We test the measures empirically using meta-analytic techniques. We also summarize the impact of e-service quality on key outcomes—customer satisfaction, repurchase intentions, and word-of-mouth, as well as the moderating impact of three contextual factors: country culture, regulatory environment, and industry context. Results indicate that e-service quality has four underlying dimensions (website design, fulfilment, customer service, and security/privacy) though their relevance for overall e-service quality is moderated by country-specific (uncertainty avoidance, masculinity, power distance, individualism), regulatory environment-specific (financial secrecy, rule of law), and industry-specific (services/goods, retailing/banking) factors as well as research-design factors.     

中国不同创新模式绩效的总体测度及关系研究

笔者在对我国创新模式与创新周期分析的基础上,基于高技术产业面板数据,采用格兰杰因果检验、面板数据、面板向量自回归模型系统研究了自主创新投入与引进技术投入的绩效及互动关系。结果表明,我国引进技术的总体利用和二次创新良好,总体绩效较高,引进技术与自主创新的替代与互补效应并存,呈现互补效应大于替代效应的良好态势。实证研究未发现我国存在"低效率技术引进陷阱"现象,在原发性创新方面我国还有较大差距。     

湖南常宁水口山经济开发区土地集约利用评价

以多指标综合评价法评价湖南常宁水口山经济开发区土地集约利用程度,并对土地集约利用潜力进行计算。研究结果表明:湖南常宁水口山经济开发区土地集约度分值达到88.59分,达到了较高的土地集约利用程度,土地利用状况优越,管理绩效突出,但用地效益一般。土地利用强度潜力将是未来水口山经济开发区土地利用的主要潜力,扩展潜力和结构潜力均不高,不存在管理潜力。并对湖南常宁水口山经济开发区将来土地集约利用工作提出对策建议。     

The valuation of risk transfer in UK school public private partnership contracts

A number of studies have examined the public private partnership (PPP) policy and have questioned the risk transfer argument used by the UK government to legitimise its adoption. This paper contributes to the literature by illustrating how accounting numbers have been used to value risks and justify the PPP decision. Data from the full business cases of two UK PPP schools and semi-structured interviews are used to illustrate the complexities and subjective judgements involved in valuing risks and achieving optimal risk transfer. The analysis suggests that the accounting numbers used to value risks are not neutral or objective but are socially constructed and may be manipulated to justify the PPP decision.     

投资性房地产公允价值计量模式应用研究

投资性房地产公允价值计量模式在我国上市公司中施行已有4年的时间。在2007～2009年沪深两市A股上市公司年报中,公允价值计量模式只被少数几家公司所采用,对上市公司的业绩影响并不重大,如何使公允价值计量模式健康地应用和发展是一个现实的问题。     

企业文化测量的实证研究——对一股份制商业银行企业文化建设的调查与分析

企业文化作为一种“文化资本”在现代企业的发展中扮演着愈发重要的角色,也得到了来自企业管理层的高度重视。企业文化的建设以企业文化测量为基础,通过企业文化测量,能够准确把握已有的企业文化,并对企业文化的变革方向做出判断。本文立足于丹尼森企业文化模型,以一股份制商业银行为调查对象,根据其企业性质,预测度结果以及相关访谈,构建其企业文化的综合测评模型,并利用此量表对该银行的企业文化软实力进行评估。在总体情况以及分组统计两个层面对该企业的文化软实力进行分析,并提出加强改革创新能力和服务客产能力,提升核心文化的凝聚力和推动力等六项企业文化提升建议。     

一个证券投资风险计量的优化模型

2008年美国爆发的次贷危机,不仅给美国经济带来了极大的破坏,也给全球经济带来了极大的不稳定。由此,国内外许多学者更加关注可能引发金融海啸的因素分析。在经济金融化的当今时代,证券投资风险的计量无疑是理论和实务工作者关注的焦点。本文对比了Markowitz的均值方差模型(Mean-Variance Model)、Sharpe资本资产定价模型(CAPM)、Harlow下偏矩风险计量优化模型等,充分考虑收益和风险的计量指标,根据双目标规划求解过程得到一个证券投资风险计量的优化模型。     

IASB和我国保险会计准则的比较分析:基于保险合同计量部分

随着国际保险会计的迅速发展,我国保险行业的会计也深受国际潮流的影响。2010年8月,国际会计准则委员会(IASB)发布了《征求意见稿——保险合同》,进一步完善了保险会计的规定。我国财政部于2009年12月正式发布了《保险合同相关会计处理规定》。本文主要对IASB最新发布的IFRS 4征求意见稿——保险合同与我国保险会计准则中的保险合同计量部分进行了较为详细的比较分析,并讨论了新准则对我国保险实务的影响,望能为我国保险会计的发展提供一定的参考。