企业FDI区位选择影响因素研究

经济全球化是当今世界经济发展的主要潮流,而经济全球化的主要驱动力量来自跨国公司的对外直接投资。企业在进行对外直接投资时必须充分考虑到对外投资的区位选择。本文从区位选择的外因和内因,及东道国区位和企业自身特性两个方面,考虑企业在直接对外投资中受到的影响,并对未来相关研究进行展望。     

Using Project-Based Learning （PBL） in Management Accounting Course： Lesson and Reflection From Entrepreneurship Education

One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning （PBL） in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card （BSC）, activity-based costing （ABC）, activity-based management （ABM）, cost-volume-profit （CVP） analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage.     

Impact of International Networks on Standardization Process in Banking Industry： Example of Secure Electronic Transaction （SET） Initiative

The purpose of this article is to present and interpret the case study of the secure electronic transaction （SET） scheme of Internet security, as an illustration of the necessary construction of interoperability solutions for financial services. The interpretation of case data with actor network theory （ANT） provides an illustration of power coalitions among banks to create a de facto standard for transnational electronic payment security on the Internet. After a step of protecting its political interests and well-known technological solutions, the coalition understands that its mission becomes a matter of life and death for its members： Brand-new currency has been invented on the Web and one could develop business and monetary transactions without the banks. This interpretative stage tells us much about the transnational mechanisms of regulation and standardization as well as the ＂translation＂ steps regarding these transnational organizations. However, an additional step has to be added to this interpretative step, a step of framework construction. The aim is to help managers of the transnational firms involved in regulations and standardization to anticipate the evolutions and make relevant decisions. The framework has three distinctive characteristics： the ability to help conception, the ability to help conceive problems ＂ex ante＂, and the ability to facilitate collective conception of strategic maneuvers.     

我国利率市场化进程中商业银行的利率风险管理分析

本文旨在通过对利率风险管理方法演变历程的概览,还原我国利率市场化下真实的利率风险环境和我国银行业的风险管理水平,揭示利率风险管控重点——利差的合理性,并探寻其忽视内含期权所致的真实利差偏差的重要隐患。实证分析我国存贷利差合理性的基础上,得出存在偏离真实合理水平的结论。由此,提出期权调整利差（OAS）模型,结合金融工程产品分解和期权定价思想,展示其操作流程与方法对比。所得调整后利差,运用于有效久期-凸度管理模型,形成完整的利率风险管理体系,从而提出了有关风险管理方法工具、银行业务拓展和市场数据系统建立的建议。