基于灰色理论的项目管理成熟度模型探析

将模糊理论和灰色系统理论作了对比,提出了一种新的研究方法:灰色综合评判;利用灰色多层次综合评判法,尝试对项目管理成熟度模型进行评判,探讨更加准确、全面、科学的项目管理的方法,其目的在于丰富项目管理成熟度的评价方法,建立另一种测量模式。     

供应商专项投资与感知的合作风险:关系发展阶段与控制机制的调节作用研究

This study examines the dynamic nature of suppliers’ perceived relational risks arising from transaction-specific investments (TSIs) in their relationship with manufacturers, and the moderating effects of contracts and relational norms, during the developmental process of manufacturer-supplier relationship. An empirical study was conducted with data collected from 261 suppliers and manufacturers in the Chinese consumer electronic appliances sector. We found that suppliers’ TSIs have a positive effect on their perceived relational risks, and in different phases of a relationship effect varies significantly. Results of the research also show that both contracts and relational norms have negative moderating effects on the relationship between suppliers’ TSIs and their perceived relational risks, and moderating effects during are different across various phases of a relationship. Translated from Zhongguo Guanli Kexue 中国管理科学 (Chinese Management Science), 2006, 14(1): 30–36     

关系合约对网络组织经济效率的损害

关系合约为会损害网络组织的经济效率，因为多个关系舍约的相互嵌入可能在网络组织中形成低效率合作；同时，关系合约形成的交易封闭性，降低了网络组织的适应性效率，企业的创新动力被弱化，快速创新难以成为企业的最佳战略选择。网络组织如果过度依赖关系治理，就会抑制制度治理机制的作用，从而增加网络组织的交易成本。     

Moral Discourse and Corporate Social Responsibility Reporting

This paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations, with an emerging perspective, which views interaction among corporations and constituents as relational in nature. This moves the stakeholder from an external entity to one that is integral to corporate activity. We explore how these alternative stakeholder perspectives give rise to different normative demands for stakeholder engagement, managerial processes, and communication. We discuss models of CSR reporting and accountability: EMAS, the ISO 14000 series, SA8000, AA1000, the Global Reporting Initiative, and the Copenhagen Charter. We explore how these models relate to the stakeholder philosophies and find that they are largely consistent with the traditional atomistic view but fall far short of the demands for moral engagement prescribed by a relational stakeholder perspective. Adopting a relational view requires stakeholder engagement not only in prescribing reporting requirements, but also in discourse relating to core aspects of the corporation such as mission, values, and management systems. Habermas’ theory of communicative action provides guidelines for engaging stakeholders in this moral discourse. MaryAnn Reynolds is an Associate Professor of Accounting in the College of Business and Economics at Western Washington University. Dr. Reynolds teaches intermediate financial accounting and is published in the areas of corporate social, environmental and ethical reporting. Kristi Yuthas is the Swigert Endowed Information Systems Professor in the School of Business Administration at Portland State University. Dr. Yuthas teaches accounting and information systems and is published in the areas of social and ethical impacts of management information systems.     

物流包装设计的灰色多层次综合评价模型

物流包装的合理化是有效降低物流成本,提高物流效率的主要途径,对物流包装设计方案的定量评价是其中重要问题。在给出物流包装性能评价指标体系的基础上,建立了一种基于灰色系统理论的物流包装设计多层次灰色评价模型。最后给出了对三种方案进行综合评估的实例,结果表明灰色多层次评价法适用于对物流包装设计方案进行客观公正的综合评价,有力于促进物流系统总体最优化的运作。     

海南农村精准扶贫项目绩效评估实证研究

[目的]通过对海南农村精准扶贫项目的绩效进行评估,以期为我国其他地区精准扶贫项目的推进提供借鉴。[方法]确定海南农村精准扶贫项目绩效评估的4类因素14个指标,同时选取2005~2015年间14个指标的统计数据,运用因子分析法对各投入要素进行绩效评价。[结果]绩效评价14个指标中,各投入要素对项目产出和项目效果的贡献大小由大到小依次为扶贫资金利用率、扶贫资金到户率、资金项目报账率、项目招投标率,他们对项目产出:项目建设内容完成率、项目计划内容完成率贡献明显;对农村贫困人口减少率和农村恩格尔系数、农村失学率都有重要的影响;对其他指标的贡献低于平均水平。[结论]海南省农村精准扶贫项目对项目产出和项目经济效果和社会效果明显,主要表现在产出项目建设内容完成率、项目计划内容完成率、农村贫困人口减少率和农村恩格尔系数、农村失学率等方面。     

基于区间直觉模糊集的流域初始排污权配置方案综合评价

针对初始排污权配置方案评价过程中存在的模糊性与不确定性问题,构建基于区间直觉模糊集的流域初始排污权配置方案综合评价模型。首先,引入区间模糊数来表达专家判断信息,通过多个专家的群体决策综合量化影响配置的社会、经济、资源、环境等因素;其次,结合MYCIN不精确推理模型和灰色关联方法构建推理决策模型,利用证据推理决策对已知信息进行挖掘和融合,并根据实质确定性因子最大化原则选择最佳方案;最后,以太湖流域初始排污权配置方案综合评价为例进行分析,结果表明该方法具有可行性与有效性。     

土地整理对耕地质量的影响

以较大样本数据为基础,采用汇总、归纳、分析的方法,分析研究土地整理对区域耕地质量的影响。研究表明土地整理对区域耕地质量提升显著,但不同项目区耕地质量提升幅度差别较大;中低等别耕地整理后质量提升幅度较大,高等别耕地整理后质量提升幅度较小;土地整理已成为区域耕地质量提升的主要驱动力。建议将土地整理项目实施后耕地质量的提升幅度作为项目立项、审批、验收的硬性指标,进一步强化土地整理项目质量管理;优先选择中低等别耕地或中低等别耕地相对集中的区域进行整理,保障和加大资金的投入,确保土地整理持续进行。     

灰色关联分析法在重大错报风险评估中的应用研究

重大错报风险的形成原因错综复杂,如何评价风险可能存在的业务领域、风险相对高低以及被审单位整体重大错报风险大小是实施现代风险导向审计的三大核心和难点。首先构建重大错报风险综合评价指标体系,进而引入灰色关联分析评估模型,以更加客观准确地确定各错报风险因素的权重及排序,最终得出各业务领域评估值及综合评估值大小,这样可以为会计师事务所进行单项及不同审计业务之间的资源配置提供依据。     

京津冀物流业与经济协同发展的实证研究

随着京津冀一体化协同发展上升为国家战略,物流业的发展将形成区域经济发展的高效路径,降低区域经济运行成本,推动区域经济一体化的进程。本文运用灰色系统相关理论,选取六个经济变量,从总供给和总需求两个层面,对京津冀物流业发展与经济的关联度和协同性进行了实证研究。研究发现京津冀物流业与各区域经济的发展之间存在较高的关联性,总体上较为协调,但也表现出一定的差异。北京的工业、第三产业、社会消费品零售总额,天津的第三产业、社会消费品零售总额、净出口总额,河北的社会消费品零售总额和净出口总额与各区域的物流业发展不够协调。最后根据结论提出了相应的政策建议。