张瑞敏还要过大关

“人单合一”是一种四不象的怪物．是对人的严重异化。[编者按]     

企业文化是联想根基

从1984年11月创办以来,经历了无数狂风暴雨的洗礼,联想已经探索并形成一些关于企业管理和企业发展的基本认识。在联想有一个企业管理和企业发展的“屋顶图”(见图1)。联想把管理看作一间房子,分成     

财务“战略＋流程” 提升企业核心竞争力——江铃汽车股份有限公司财务战略管理成果

获奖理由 好的管理通常来自于优秀的战略。江铃从制定企业的中长期发展战略着眼，注重引入各项财务管理工具，增加收入．降低成本以及改善资产负债的状况。特别是在福特作为战略投资者进入江铃后，应收账款、存货、长期借款有了极大的改善，财务费用也有大幅的下降。江铃通过引入经销商信贷额度政策、完善法人治理结构以及增加运营的透明度，加强财务管理科学流程建设及企业信息化，大幅提高了财务战略管理对企业经营发展的支撑作用，也是造就江铃持续和稳定盈利的重要因素。     

论企业战略成本管理

所谓企业战略成本管理．是指现代企业在溶入经济全球化的进程中．为实现其发展战略、提升内部管理水平、营造持久竞争优势而构建的．运用现代成本管理技术．从战略的视角对企业产晶研究、开发、设计、生产、销售及售后服务等再生产各个环节影响成本和利润的诸因素进行分析的．采取降低成本措施，提高企业战略地位的一种现代成本管理。笔者认为，在新形势下．企业要进一步强化战略成本管理．就必须在构建现代企业制度、完善其法人治理结构、提高经营管理水平．做好有关各项工作的进程中．注重以下方面：     

张瑞敏自知者明

2004年1月31日世界品牌实验室编制的《世界最具影响力的100个品牌》揭晓。海尔品牌名列其中,而且是我国唯一入选的本土品牌。     

中小企业管理新论

中小企业生存和发展的掣肘 当前中小企业的发展面临着诸多问题.中小企业的无个性,造成中小企业这个群体内部行业布局、产品结构严重失控、产品重合度奇高,造成目前市场上绝大部分产品供过于求的态势.     

THE THEORY OF STATE-OWNED ENTERPRISES IN MARKET ECONOMIES

Abstract. Four topics are covered: the circumstances under which state-owned enterprises (SOEs) are more effective than private firms; the different approaches to modelling public and private firms; the performance of SOEs; and strategies including privatization to limit their more damaging effects. It is argued that ideological or development motives are important in their genesis, but that if efficiency and innovation are key considerations the normative case for their existence is more doubtful. Various types of SOE model are identified, deriving from the variety of circumstances in which they operate, and the theoretical perspective of the modeller. These include the property rights school, the public choice tradition, neoclassical, behavioural and budget maximizing approaches. All models assume the existence of monitoring problems, created by informational asymmetry. The consequences can include high non-pecuniary benefits for managers, a concentration on monitored activities, and lower innovation levels and efficiency than private firms. Curiously this is not necessarily reflected in higher prices or costs. Possible remedial strategies include a change of ownership, a change of objectives, the introduction of incentive-compatible payment schemes, improved performance indicators and privatization.     

论企业思想政治工作的创新

面对经济结构、经济成份、就业方式、社会生活、分配方式多元化，在高度分化又高度整合的开放社会中，人员、资本、知识和信息高度流动，广大职工基于分工与合作的相互依赖性也在不断加强，呈现出这样一种态势对一个日新月异的生存环境和新的现实。     

徐藏晖：战略管理是企业成功的基石

浙江省宁波市慈溪中环电器有限公司,系中国500强--宁波市慈溪进出口股份有限公司的大股东、员工全员参股的股份制国际贸易型企业,是宁波市慈溪进出口股份有限公司十五个核心子公司之一,成立于1997年初.     

制度管理决定企业成败兴衰

西方有句谚语:"总统是靠不住的".有一位管理学家曾经做了这样一个假设:假如一架飞机不幸失事,而飞机上载着A公司的老板与B公司的老板,这两位老板都不幸遇难.事后,A公司出现一片混乱,呈现出群龙无首的状态;而B公司则依然井然有序,没有受到太大的影响.造成这种差异的一个原因就是B公司已经具备了一套系统的管理制度.     

CAPITALIZATION AND THE THEORY OF LOCAL PUBLIC FINANCE: AN INTERPRETIVE ESSAY

Abstract. The Tiebout hypothesis that consumer mobility and interjurisdictional competition leads to efficient provision of local services has provoked much controversy and debate in recent years. This article summarizes the opposing and conflicting viewpoints on this subject and presents a synthesis of the theoretical and empirical literature. The basic conclusion of this literature is that only under very restrictive assumptions will foot-voting and interjurisdictional competition ensure allocative efficiency in the local public sector. Nevertheless, the Tiebout mechanism offers important insights for public policy debates on the assignment of taxes and services and the design of equalization grants. Oates' suggestion that capitalization of fiscal differentials into residential property values provides an empirical test of the Tiebout hypothesis also generated an intense debate on the theoretical validity of this procedure and a heightened interest in its empirical applications. This debate is evaluated and an overview is given of the leading empirical approaches to test the efficiency and equity implications of the Tiebout mechanism. Controversial empirical issues such as the choice of the tax price term, the level of aggregation and econometric estimation problems are highlighted in this part of the survey.     

CORPORATE MANAGEMENT IN LOCAL GOVERNMENT: A CASE STUDY

The purpose of this paper is an attempt to examine the development of a Corporate Management Unit in a north-western local authority. The research tool is social analysis and it is proposed to arrive at some conclusion concerning the contribution of social analysis to organization development. The research was undertaken in the early summer of 1974 when a total of fifteen unstructured person to person interviews were completed from a sum of fifteen respondents.