不完全契约在民营企业财务管理中的应用

民营企业在产权、融资、分配以及信息方面存在的问题是阻碍企业发展的瓶颈,明晰产权、建立完善的内部控制制度,完善信用担保体系、管理信息化等措施,对降低契约不完全性具有一定的指导意义.     

创业机会的创新性、员工心理授权与企业绩效的实证研究

创业活动源于创业者对创业机会的识别,而创业机会的创新性强弱则介于模仿性机会和创新性机会之间,过往研究认为创业机会的创新性与企业绩效正相关。但心理授权理论认为员工对工作认知的不同将影响到其行为,故需考虑员工心理授权的调节作用,毕竟对创新机会的开发利用需要员工共同努力。研究发现,创业机会的创新性确实对企业绩效有显著的正向影响;而且心理授权的4个维度因子,即员工对自身能力的认知、影响力的认知、工作意义的认知以及工作自主性的认知均对企业绩效具有显著的正向影响,说明提升员工的心理授权感受将有助于提升绩效。还发现,员工对自身能力的认知、工作意义的认知以及工作自主性的认知均显著正向调节了创业机会创新性与企业绩效的关系,只有员工对自身影响力的认知的调节作用不显著。研究结论有助于从外部客观创业机会和内部员工心理授权感知两个过程看待企业绩效的提升,全面理解企业绩效的发生机制。     

The influence of contractual and relational factors on the effectiveness of third party logistics relationships

Outsourcing has become popular in both management literature and practice, but few studies have examined the effects of two important and potentially complementary elements – contractual and relational elements – on the effectiveness of logistics outsourcing relationships. It is theorized that contract formality, the thoroughness of contract negotiations, trust and commitment increase the effectiveness of 3PL provider–client relationships. For empirical validation a survey was carried out in the 3PL industry among both 3PL providers and clients. Using PLS path modelling, we observed that for both LSPs and clients, contract formality, trust and commitment are all positively related to relationship effectiveness. The results for negotiation thoroughness are mixed. The model explains 59% (LSPs) and 60% (clients) of the variance in relationship effectiveness. It is concluded that both ‘hard’ contractual aspects and ‘soft’ relationship aspects are important for effective supply chain collaboration. Theoretical and managerial implications are provided.     

“公司+农户”违约反应的静态理论模型

高违约率已经成为目前订单农业面临的重要问题。由于面临对方违约,另一方可能有多种选择,现有文献关于违约后签约方的行为反应从两个极端理论假设进行了推演。本文遵循Volker Beckmann和Silke Boger的思路,建立了一个分析农户和公司采取法律行动的简单静态的理论分析模型,以预测其行动取向。认为随着社会经济的发展,司法效率的提高,公司和农户的信用状况将会改善,农户和公司的生产规模也会扩大,违约行为就会减少,公司或者农户针对违约的行为选择也会做出相应改变。     

Contractual arrangements between farmer cooperatives and buyers in China

The agrofood market in China is dominated by spot market exchanges of small farmers and various small traders, with only minor penetration of the modern supply chain at the farmgate. The emerging Farmer Professional Cooperatives (FPCs) are expected to facilitate vertical coordination. The overall goal of this study is to investigate the contractual arrangements between the FPCs and the buyers. Based on a national representative survey of 157 FPCs in China, this study shows that 32% of FPCs introduced written contracts in the primary marketing channel. Contracts are more likely to be adopted in the livestock sector and are positively related to the scale of production. While branding promotes contracts between FPCs and buyers, public certification of quality and food safety often substitutes for contracts. Furthermore, the membership heterogeneity of FPCs affects an FPC’s decision to use contractual arrangements with the buyer.     

The impact of trust and contract on innovation performance: The moderating role of environmental uncertainty

Research into two important control mechanisms for managing the supply chain relationship - contracts and trust - is on the rise. However, our understanding of how they influence innovation in a firm remains rather unclear. Thus, the primary objective of this study is to examine the individual and interactive effects of contracts and trust on firms' innovation performance and the contingent effects of environmental uncertainty on those relationships in China. The empirical results from a survey of Chinese manufacturing firms indicate that there is a positive relationship between trust and firms' innovation performance, an inverted U-shaped relationship between the use of contracts and firms' innovation performance, and that contracts and trust are substitutes. Moreover, we find that environmental uncertainty enhances the effects of trust, but does not influence the impact of contracts on innovation performance.     

“农超对接”模式下农户心理契约的构成及中介效应分析

组织公民行为是测量组织合作过程中绩效的重要指标之一,而影响其组织公民行为的众多因素中,又以组织公平最为重要。本文研究的对象是"农超对接"过程中农户所表现的组织公民行为,着眼于农户心理契约的视角,通过实证分析探讨超市组织公平与农户组织公民行为之间的关系。研究结果发现,超市组织公平是影响农户组织公民行为表现的重要因素;而农户的关系型心理契约是超市组织公平对农户组织公民行为影响的中介变量。最后,针对研究结果,提出研究结论以及在"农超对接"过程中的政策建议。     

电力企业合同的法律风险与控制策略

供用电合同的签订与使用,在给电力企业带来极大好处的同时,由于合同的拟定、审核、签订、履行、管理、纠纷处理等众多环节上还存着许多问题与不足之处,也给企业带来了诸多法律风险。为此,电力企业应采取相应防范措施,规避电力市场潜在的风险,更好地维护供电企业合法权益。     

劳动合同解除的预告期制度研究

我国劳动法规定,除特殊情形外,用人单位或劳动者欲解除劳动合同,应提前三十日通知对方当事人,这三十日的期间,被称为劳动合同解除的预告期。我国劳动合同解除的预告期制度存在简单化、一刀切的缺陷,使得这一规定的制度价值被遮蔽,而违反预告期规定的法律责任的缺失又造成了该制度的虚设状态。因此应在借鉴产业发达国家和地区解约预告期制度的基础上,逐步完善我国的劳动合同解除的预告期制度。     

浅析出口业务中信用证审核依据及其运用

信用证审核是履行信用证付款合同的重要环节。根据出口业务中信用证审核依据全面考虑业务实际情况加以运用 ,以期引起关注。