农业生产托管中组织关系演化及动力机制研究

小农户与现代农业发展的有机衔接是当前实施乡村振兴战略的关键措施，农业生产托管正是实现小农户与现代农业有机衔接的最有效途径。探究农业生产托管中组织关系的演化及动力机制可以对农业生产托管有更清晰的认识，更好地推进农业生产托管，为进一步规范农业生产托管提出对策建议。     

成都市国际化营商环境升级版战略研究--基于万博新经济研究院营商环境指数的分析

打造营商环境是促进经济的重要环节,提升营商环境是增强城市竞争力和吸引力的手段。论文通过引入万博新经济研究院发布的《后疫情时代中国城市营商环境指数评价报告(2020)》,多角度对比分析成都与国内先发城市,发现成都在营商环境方面的优势与短板,最后得出改进措施,旨在为成都打造国际化营商环境提供理论依据。     

优化营商环境,推动发展高质量经济

促进中国经济高质量发展的必由之路是优化营商环境,提升区域竞争力。目前我国面临着国际内外的复杂局势,经济未来的发展趋势不容乐观,为此我们要深入落实新的发展理念,建立新的发展思路,构建新的发展格局。优化营商环境应实现建立服务型政府,实现企业经营环节的全覆盖,降低制度性交易成本、建立完善的商业系统生态链、打造具有中国特色的营商环境。     

Dynamic Cost Inefficiency of the European Union Meat Processing Firms

We apply dynamic data envelopment analysis (DEA) to estimate dynamic cost inefficiency for a sample of European Union (EU) large meat processing firms over the period 2005–2012 and decompose this into the contributions of technical and allocative inefficiency. The estimation of dynamic inefficiencies controls for adjustment costs associated with firms’ investments. We further contribute by measuring dynamic cost inefficiencies and their components with regard to own region group (managerial inefficiencies) and the gap between the pooled frontier and the region-specific frontier (programme inefficiencies). Results show that technical inefficiency tends to be the largest component of cost inefficiency when both conducting the analysis for the EU as a whole and estimating a region-specific frontier. Results suggest significant differences in cost, technical, and allocative inefficiencies between meat processing firms in eastern, western and southern EU countries. We also find that the gaps between the pooled and region-specific frontiers tend to be small to negligible, which suggests that the main source of pooled inefficiencies are shortcomings in managerial practices rather than differences in region-specific conditions.     

信息化环境下企业内部审计模式思考

随着信息技术的高速发展,大数据技术呈现出爆发增长并逐渐渗入各行各业。基于信息化的大背景,大数据技术已被越来越多的企事业单位广泛运用,为企业发展带来更多可能性。大数据审计作为一种新型内部审计手段,具备独特的优势,将其运用到企业内部审计中可以较大程度提高内部审计的效率。但是它也为内部审计带来了一定不确定性,进而增加其审计风险。论文就大数据审计在企业内部审计中的应用进行了相关分析,并提出了相应的应对措施。     

我国物流业2019年发展回顾与2020年展望

2019年是中华人民共和国成立70周年,也是物流业稳中有进、变中求新的一年。面对严峻形势,我国物流业顶住下行压力,实现平稳运行,取得多方面进展。具体而言,一是社会物流需求增速持续放缓,总体运行缓中趋稳;二是物流需求结构持续优化,物流供给结构稳步升级,供需结构加速调整;三是科技应用引领数智化转型,科技赋能物流数智化、平台化;四是新兴的供应链服务企业向标准化发展迈出了重要一步,供应链创新发展进入新阶段,现代供应链成为新亮点;五是物流基础设施网络加快升级,物流枢纽网络建设进入实质推进阶段,助力枢纽经济发展;六是物流业"走出去"空间加大,国际物流打开对外开放新局面,我国对外投资合作与对外援助执行保持平稳有序健康发展;七是绿色物流配合污染防治攻坚战,绿色可持续物流取得新进展;八是物流政策落地,物流企业获得感增强,从业人员稳定性增强,物流营商环境持续改善。2020年,我国经济稳中向好的基本趋势不会改变,物流业平稳增长的总体方向不会改变,物流业主要经济指标将继续保持平稳增长,但物流业下行压力依然较大,发展不平衡、不充分矛盾依然比较突出,与人民群众日益增长的美好生活需要和现代化经济体系建设的要求相比依然存在差距,高质量发展任重道远。在新的一年里,为更好地推动我国物流业发展,一要平衡物流稳增长与高质量发展关系,决胜全面建成小康社会;二要坚持目标导向,探索新时代物流业发展的新使命新要求;三要突出新发展理念,推动传统数量型降成本向效率型降成本转变;四要深化产业联动融合,从低水平粗放式发展向精细化、高品质发展转变;五要坚持科技引领和技术驱动,激发物流业高质量发展新动能;六要推进国家物流枢纽联盟工程和全国百家骨干物流园区互联互通工程,建设物流基础设施网络;七要配合"一带一路"倡议,推动国际物流合作与交流;八要进一步处理好政府与市场、国家与地方、市场与企业的关系,营造政府、企业与协会合力推动物流业高质量发展的产业生态圈。     

二代涉入、制度情境与中国家族企业创新投入——基于社会情感财富理论的研究

基于社会情感财富理论,本文以2012-2016年中国A股上市家族企业为样本,采用倾向得分匹配法,对一定制度情境下二代涉入对家族企业创新投入的影响进行实证研究。研究结果表明:二代涉入会抑制家族企业的创新投入,发生二代涉入的家族企业会更重视约束型社会情感财富,而该类社会情感财富会导致家族企业对创新投入持保守态度;制度环境对二代涉入与家族企业创新投入之间的关系具有正向调节效应,从而会缓和二代涉入对家族企业创新投入的抑制作用;政治关联对二代涉入与家族企业创新投入之间的关系具有负向调节效应,从而会加剧二代涉入对家族企业创新投入的抑制作用。据此,本文建议:发生二代涉入的家族企业不能为了加强对企业的控制而排斥引入外部优良人才或外部投资者,创始人应该注重二代成员对家族企业归属感等的培养,提升二代成员对延伸型社会情感财富的保护意愿;政府和家族企业必须共同努力推进市场化改革,藉此完善家族企业赖以生存的制度环境;家族企业应当尽量避免政治寻租等行为对创新的抑制作用。     

Adoption des Politiques de Protection de l'Environnement et performance des Entreprises Camerounaises

The objective of this paper is to evaluate the effect of the environmental protection policies of by Cameroonian firms on their performance. It uses the endogenous switching regression technique and propensity scores applied to micro-data from 639 firms in Cameroon. The results show that only 17% of firms adopt these measures, while on average 85% of firms produce solid, gaseous or liquid waste. The results also indicate that the adoption of these environmental protection policies increases operating costs while significantly improving the turnover and the performance of the productive capacity of the company. These increases are 39.11%, 58.6%, and 38.63% for operating costs, turnover and return on productive capacity of the company, respectively. However, firms can also suffer significant losses resulting from the non-adoption of environmental policies. In fact, firms that do not adopt environmental protection policies have their performance reduced by an average of 1.625 percentage points.     

实际控制人控股多家上市公司与超额在职消费

文章基于委托代理理论，从实际控制人监督职能角度，研究实际控制人同时控股多家上市公司，对管理者超额在职消费的影响。研究发现，当上市公司所属实际控制人同时控股多家上市公司时，其超额在职消费水平显著高于其它上市公司。进一步研究表明，产权性质和外部治理环境能够对二者关系产生显著影响：民营企业和分析师关注度较高企业，控股多家上市公司对其超额在职消费不存在显著影响；媒体监督较高企业和十八大之后，控股多家上市公司对其超额在职消费的促进作用受到显著抑制。文章研究不仅丰富了实际控制人监督和超额在职消费领域的相关文献，同时对实际控制人如何有效治理公司具有重要的实践意义。     

The function-specific microfoundations of dynamic capabilities in cross-border mergers and acquisitions

In mergers and acquisitions, the acquiring firm must combine two firms’ resources and capabilities so that the outcome yields value. In individual firms, the marketing & sales, and R&D functions have typically developed intertwined and complex relationships over time. These multifaceted dependencies may obscure the integration of the firms and their functions. In order to reveal to what extent cross-functional relationships determine the success or failure of an acquisitions, we have made one of the first attempts to study merging firms’ function-specific capabilities, underlying microfoundations, and their cross-functional relationships during the integration process—instead of focusing on acquisition capabilities as such. We use longitudinal data from two cross-border acquisitions between US and Finnish SMEs. Our results indicate that major differences between merging firms’ cross-functional microfoundations—that is, their structures, processes, routines, and skills—might either enforce or erode the seemingly promising synergies at the product and market levels, depending on managerial awareness of their nature.