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1.
[目的]“产业兴旺”是乡村振兴战略中的重要内容,探究中国水稻加工环节成本结构及影响因素,对促进我国农业一、二、三产业的融合,实现农业价值链转型升级,提升我国农产价值链竞争力具有重要的意义。[方法]通过微观调研数据,构建超越对数成本函数和要素需求函数,采用似不相关回归法(Seemingly Unrelated Regression)实证分析我国水稻加工厂的成本及要素投入的影响因素。[结果](1)稻米加工厂存在规模报酬经济,扩大规模可以降低稻米加工平均成本。(2)建立品牌、与农户形成合同关系、鼓励多元主体经营、公司成立时间、企业能够获得政府支持对降低加工厂的平均加工成本具有正向显著影响。(3)建立品牌、与稻农签订合同、企业负责人的年龄、受教育年限越高对提高加工厂资本投入,促进结构升级具有显著影响。[结论]应采取相关政策措施鼓励稻米加工产扩大加工规模,与上下游形成更为紧密的利益共同体,加强稻米加工企业的品牌意识进而提高我国稻米加工产业的成本竞争力,并鼓励具有更为丰富管理经验、接受更高教育水平的管理者担任企业负责人,在促进我国稻米加工行业的升级转型的同时,提高我国稻米副产品的深度开发利用。 相似文献
2.
Byungjun Yu Saixing Zeng Hongquan Chen Xiaohua Meng Chiming Tam 《Business Strategy and the Environment》2021,30(1):1-20
Family firms bear two types of agency costs, including type I and type II agency problems, in corporate environmental practices: (1) Outside executives at family firms hesitate to engage in environmental strategies, which can lead to drops in profits; (2) Controlling families employ opportunistically environmental management to achieve their interests. We argue that a primary cause for the agency problems lies on ineffective internal corporate governance at family firms, which can cause loss of managerial (or power) balance between outside executives and family executives. Our findings show that family firms with ownership and strategic control (FSC), which family executives and outside executives monitor and constrain each other, can achieve the highest environmental performance. Moreover, external controls, including product market competition and provincial environmental regulations, substitute effective internal control of FSC. The environmental performance premium of FSC is more prevalent when the production market competition is lower. Family firms with ownership, operational, and strategic control (FOSC) can achieve higher environmental performance within a province with more stringent environmental regulations. 相似文献
3.
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt its current and future performance. We examine whether auditors, as a crucial external monitor, identify the information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions. Using a sample of firms listed on China’s A-share market from 2007 to 2017, we test the association between goodwill impairments and the type of audit opinion received in the same financial period. Our findings are as follows. First, the probability of receiving a modified opinion increases with the amount of goodwill impairments. Second, the positive association between goodwill impairments and modified audit opinions is driven primarily by earnings management risks. Third, this positive association is more salient when auditors are industry experts and there is no auditor–client mismatch. Fourth, auditors are more sensitive to the amount of goodwill impairments than to their mere existence. Overall, we document that auditors perceive goodwill impairments as a signal of information risks and communicate their concerns to investors to avoid litigation. 相似文献
4.
基于动态能力理论和权变理论,以IT-业务融合、双元环境为调节变量,探究大数据能力与企业创新绩效间的作用关系,结果发现:大数据能力对创新绩效具有正向促进作用;IT-业务融合调节大数据能力与创新绩效的关系,IT-业务融合水平越高,大数据能力对创新绩效的正向影响就越显著;双元环境能够调节大数据能力与创新绩效间关系。其中,环境动态性在大数据能力与创新绩效关系间起正U型调节作用,而环境竞争性在大数据能力与创新绩效关系间起倒U型调节作用。从内外部情境视角解释大数据能力的创新转化,对中国企业大数据应用具有指导意义。 相似文献
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6.
The socialization literature has long recognized the important role of perceived insider status in facilitating newcomer adjustment, but knowledge on how to cultivate this desirable psychological state is limited. This study examines newcomer–supervisor exchange as an antecedent of perceived insider status of newcomers, which in turn facilitates their social adjustment and task mastery during organizational entry. We also explore incumbent support as a boundary condition for these effects. We conducted a survey study on 320 new employees and 92 supervisors in China. This study revealed that newcomer–supervisor exchange was related positively to newcomers’ perceived insider status, and perceived insider status mediated the positive relationships of newcomer–supervisor exchange with social adjustment and task mastery. In addition, incumbent support moderated the positive relationship between newcomer–supervisor exchange and perceived insider status, as well as the positive mediated relationships of newcomer–supervisor exchange with social adjustment and task mastery through perceived insider status. Specifically, these relationships were weaker when incumbent support was higher. Theoretical and practical implications were discussed. 相似文献
7.
Hailiang Zou Xuemei Xie Guoyou Qi Mengyu Yang 《Business Strategy and the Environment》2019,28(1):40-52
Firms in emerging economies are faced with multiple, incompatible institutional forces in their environmental activities. Which of these forces will be dominant and instantiated within an organization is partly determined by the social relationships that a firm maintains with external actors. This paper investigates the relationship between board social ties and the level of environmental responsibility undertaken by firms in China, an emerging economy, by categorizing board social ties into three types in terms of the three isomorphic forces in the institutional field (coercive, normative and mimetic). Drawing on institutional and agency theories, using a sample of listed firms in environmentally sensitive industries, and a generalized least squares regression method, the results provide empirical evidence that ties that are linked to coercive and normative forces (i.e., political organizations and universities) are related to a higher level of environmental responsibility; however, those that are linked to mimetic forces (i.e., industrial peers) have a negative association with environmental responsibility, which is mitigated by CEO power. These findings suggest that the heterogeneous effects of board social ties on environmental responsibilities experienced by firms in a context of environmentalism are at an early stage. 相似文献
8.
科技服务业产出测算是对科技服务业产出数据的统计与分析,加强科技服务业产出数据的规范统计和应用分析可为我国政府调整产业政策提供重要数据支撑。以科技服务业产出测算为研究对象,结合学者观点、国家标准及各级政府相关产业政策,提出将分支产业作为初始指标的横向统计思路,构建科技服务业产出测算指标体系。在数据收集方面,强调要做好“收”与“填”两个基本工作;在指标确立和数据收集基础上,进一步提出未来预测的两种方法,以此作为科技服务业产出数据预测的初步探索;提出应从统一数据统计标准、完善数据调查与公开制度、加强数据资源开发3个方面建立健全我国科技服务业产出数据测量与管理体制机制。 相似文献
9.
从市场经济体制的建立到经济社会高质量发展,我国不同部门市场化程度有所差异,劳动供给的部门异质性随之体现。基于中国劳动力动态调查数据,结合汉森门槛回归模型和劳动供给模型,依托部门市场化程度的差异性,文章探讨了工资对劳动力个人供给的非线性影响及其部门异质性。主要得出以下研究结论:第一,我国市场部门与公共部门劳动力的个人劳动供给有所差异。第二,工资与个人劳动供给呈现非线性关系并且存在部门异质性。实证分析结果显示,工资对个人劳动供给的影响存在三个"突变点",工资门槛均使得工资"激励效应"加强并呈现逐步增加的趋势。第三,劳动供给的工资门槛存在性别、城乡和行业异质性。第四,随着年龄增长、人力资本积累,个人劳动时间供给趋于降低,签署书面劳工合同使得市场部门劳动力工作时间显著增加,而政治面貌显著影响公共部门劳动供给。总体来看,无论是市场部门还是公共部门,我国劳动力个人供给曲线均未"向后弯曲",国民经济高质量发展、改善收入分配格局、提升居民幸福感等议题需持续关注。 相似文献
10.
本文利用2006-2015年间的数据研究了融资融券对投资-股价敏感性的影响。利用融资融券作为股价信息含量的一个外生冲击变量,本文研究发现,我国A股市场确实存在反馈效应,融资融券政策的实施增强了标的公司投资-股价敏感性,这个结论在采用倾向得分模型(PSM)配对后依然成立,说明融资融券使股价融入了更多有利于管理层投资决策的信息。其次,融资融券对投资-股价敏感性的影响在机构投资者比例高、流动性高、处于新兴行业的这类管理层反馈效应更强的股票组中更显著。参照以往研究考虑了融资约束对反馈效应的调节作用,同样发现融资融券对投资-股价敏感性的影响在国有企业和规模较大的企业组中更显著。最后,融资融券交易规模越大,投资对股价的敏感性越强。 相似文献