论财务报告的目标

财务报告目标（会计目标）是会计理论研究的主要内容之一。介绍了“受托责任观”和“决策有用观”这两种财务报告目标表达的观点，重点论述了受托责任观和决策有用观的融合是关于财务报告目标的科学表述这一问题。     

制造战略研究评述

制造战略是人们在对生产问题讨论的基础上发展起来的,作为职能性的制造战略受到环境观和资源观的影响,学者们主要是从资源观的角度开展对制造战略的研究,它分为制造战略的内容研究和制造战略的过程研究两类,对制造战略的研究主要存在着两个问题即制造战略在战略管理中的地位问题和实证研究中制造战略的衡量问题。     

战略管理理论演化——企业战略观的发展与比较

战略管理理论的基本问题是如何获得并保持竞争优势 ,定位战略观、资源战略观与能力战略观是战略管理理论形成的三个主要学派。本文对这三种战略观的发展及主要观点进行了系统性的比较分析 ,认为三种观点不是相互替代而是相互补充的 ,管理者在实践中应根据环境 ,综合各种战略观来选择适合的战略     

从计量观、信息观透析财务报告质量评估体系

财务报告质量的评价标准 ,在西方尤其是美国 ,一直以来就是财务信息的提供者、使用者、准则制定者及证券监管机构等各方关注的焦点。基于不同的立场和观点 ,不少团体机构提出了各自的见解 ,这些见解基本上可以分为两类 :决策有用观和投资者保护观。文章从计量观、信息观的角度透析了财务报告质量评估体系 ,旨在说明两种财务报告质量评估体系的兼容性     

试评财务报告目标的两种不同观点

财务报告目标是会计理论和会计实务的契合点，是连接内部会计系统和外部环境的重要纽带，对财务报告目标认识的不同对会计原则、会计理论体系的构建产生重大的影响。本文从财务报告目标的历史演进着手，阐述了财务报告目标两种不同观点——受托责任观和决策有用观的理论，探讨了两种观点的局限性及它们之间的联系。     

集群企业竞争优势的共享性资源观

首先通过构建资源观(RBV)对影响企业竞争优势的资源划分矩阵,提出针对集群企业的RBV资源三分法之外的第四类资源———共享性资源;而后在综合借鉴相关理论研究的基础上,基于RBV的理论分析框架,阐明了共享性资源的特质及其核心要义;接着通过分析共享性资源异质性的构成,阐明了基于共享性资源的集群企业竞争优势理论观点;最后做出简要总结,并指出研究的不足及今后相关领域进一步研究的方向。     

我国会计目标定位方法的几点探讨

在指定会计准则的时候和具体进行实际会计工作中,会计目标都是十分重要的.从利益相关者的角度来看,会计目标有两种观点,本文通过对这两种观点的介绍,对会计目标的定位进行论述.我国当前的一项重要工作就是培养会计目标的受托责任观意识,同时也会对决策有用观进行参考,这样就可以兼顾到会计信息使用者的需求.     

黑格尔《法哲学原理》中国家观探析

在众说纷纭的国家观中,黑格尔以其独特、高度抽象、思辨的国家观在政治思想史中占有突出地位.黑格尔是德国古典唯心主义哲学最主要的代表人物.作为一个在历史上建立了最完整的客观唯心主义体系的思想大师,黑格尔把他的国家与法的思想作为其哲学体系的一个重要组成部分,在他的《法哲学原理 》一书中系统地阐释他的法哲学观点.按照黑格尔自己的说法,"这本书是以国家学为内容的……除此之外,它什么也不是." 因此,我们可以把《法哲学原理》这本书的全部内容,看成是他的国家概念从头到尾逐步展开的发展过程.依托此书研究国家观有着得天独厚的优势,本文将从国家形成观,政权观维度对入手对黑格尔的国家观进行归纳和探讨.     

会计目标浅析

随着一系列会计丑闻的出现，会计信息受到人们的置疑，引发了人们对会计目标的思考，会计目标到底应该是怎样的。关于会计目标主要有两种观点：一是受托责任观，二是决策有用观。会计目标是为了向委托者提供受托者的受托责任，还是向会计信息使用者提供决策有用的信息，还是有其他的目的。本文主要介绍了受托责任观和决策有用观两种观点，并针对目前我国的制度安排，探讨了会计目标应该注意的问题。     

会计目标浅析

随着一系列会计丑闻的出现,会计信息受到人们的置疑,引发了人们对会计目标的思考,会计目标到底应该是怎样的.关于会计目标主要有两种观点:一是受托责任观,二是决策有用观.会计目标是为了向委托者提供受托者的受托责任,还是向会计信息使用者提供决策有用的信息,还是有其他的目的.本文主要介绍了受托责任观和决策有用观两种观点,并针对目前我国的制度安排,探讨了会计目标应该注意的问题.     

印象管理动机对员工创新行为的影响机制

以往对于员工创新行为的研究大多基于组织行为学个体激励视角,从内部动机和外部动机展开。从社会心理学印象管理动机出发,将其分为获得型和防御型,分别探究其对创新行为的不同作用机制。结果发现：①获得型印象管理动机对创新行为具有促进作用,防御型印象管理动机对创新行为具有阻碍作用;②获得型/防御型印象管理动机对创新行为的促进/阻碍作用通过角色认同的中介机制形成;③领导积极/消极反馈增强了获得型/防御型印象管理动机对角色认同的促进/阻碍作用。研究成果不仅从社会心理学视角探索了影响员工创新行为的新路径,丰富与拓展了中国情境下个体创新行为理论体系,同时还拓展了印象管理动机在组织管理领域的应用,诠释了已有研究存在的分歧。     

团队从失败中学习的激活机制：团队过程视角下领导印象管理策略的作用及其多重边界条件

团队从失败中学习是企业员工反思的关键要素,也是提升团队绩效的重要途径。领导在促进团队从失败中学习的过程中发挥着重要作用,然而现有文献鲜少关注促使领导者采取不同行为的深层原因。本文基于内隐领导理论探究领导印象管理与团队从失败中学习之间的关系,考察团队绩效和团队效能的双调节作用,构建被中介的调节效应模型。通过对某保险服务业集团的134个电话销售团队的1423名在职员工进行两阶段问卷调查,结果表明：领导印象管理正向影响团队从失败中学习;团队绩效和团队效能在领导印象管理与团队从失败中学习之间的关系中分别起到了负向调节作用;团队效能中介了团队绩效对领导印象管理与团队从失败中学习间关系的调节作用,表现出被中介的调节效应。本文一定程度上丰富了领导印象管理和团队从失败中学习的边界条件,为解释领导印象管理的效果提供了一个新的理论框架。     

企业家公众形象、媒体呈现与认知合法性——基于中国民营企业的探索性实证分析

企业家通过策略性运用媒体呈现等印象管理手段来塑造公众形象,可以为其获取认知合法性,进而影响企业形象、声誉和市场绩效。企业家公众形象是企业家、媒体与公众三者互动而构建的,在一定程度上是三者共同嵌入的社会文化的一种表述。本文通过质、量两种路径研究了中国民营企业家的公众形象,归纳了理念、能力、行为三个方面的九个特征维度,并实证分析了民营企业家形象与媒体呈现的关系。     

The New York Times and Wall Street Journal: Does Their Coverage of Earnings Announcements Cause “Stale” News to Become “New” News?

Recent research suggests that the stock market reacts to stale information if it is reported in the media because it is gives the impression of being “new” news. The objective of this study is to provide a unique test of this hypothesis using the time-series properties of quarterly earnings. It is well documented that seasonally differenced quarterly earnings for adjacent quarters are positively correlated. Therefore a component of current quarter earnings when reported is news that was known or predictable at the end of the prior quarter and thus is old news. We find for those firms that receive media coverage in the Wall Street Journal and The New York Times that the price reaction at the time of the announcement of current earnings to past quarter's seasonally differenced quarterly earnings is greater than those firms that do not receive media coverage. The result is consistent with stale earnings information being given the appearance of new information resulting in a further price reaction. This suggests that the stale information hypothesis and media coverage could be a partial explanation for post-earnings announcement drift.     

A Spatial Theory of News Consumption and Electoral Competition

We characterize the optimal editorial positions of the media in a model in which the media influence both voting behaviour and party policies. Political parties are less likely to choose partisan policies when more voters consume informative news. When there are two media outlets, each should be slightly biased relative to its audience in order to attract voters with relatively extreme views. Voter welfare is typically higher under a duopoly than under a monopoly. Two media outlets under joint ownership may provide more diverse viewpoints than two independent ones, but voter welfare is not always higher.     

A history of resistance to privatization in Russia

We investigate the connection between privatization in post-communist Russia and a mass privatization reform in Imperial Russia, the 1906 Stolypin land reform. Specifically, we relate historical measures of conflicts associated with the Stolypin reform to contemporary views on whether the privatization of the 1990s should be revised. These historical measures could influence contemporary views in two ways: first, differences in privatization-related conflicts in the past could have directly altered attitudes towards privatization in the 1990s and, second, these differences could merely reflect pre-determined dissimilarities in preferences. We first show that historical measures of resistance to privatization are associated with views that favor state ownership. One standard deviation increase in the historical resistance to privatization explains a quarter of the negative sentiment toward private property today. We also find that negative experiences with the Stolypin reform are associated with views on the procedural unfairness of modern privatization reforms, suggesting that pre-determined preferences cannot fully explain the weight of history.     

Convergence and clustering in major league baseball: the haves and have nots?

There appear to be two distinct views on the level of competitive balance within Major League Baseball. One view, mostly associated with academics, is that competition is more equal today than it ever has been. The other view, mostly associated with the media and the industry, is that competition is far worse today. The present paper, borrowing from the literature on economic convergence, finds that both views are valid. More specifically, while competitive balance has continued to improve, the improvement has been such as to create distinct convergence clusters. A discussion of the composition of these clusters is offered in the text.     

服务场景中象征要素对顾客行为意愿的影响

从场景印象和顾客自我一致性的角度,深入探讨服务场景中的象征因素对顾客行为意向的作用机理。实证研究结果表明:服务场景中的象征因素有助于顾客形成良好的场景印象,而场景印象显著积极影响顾客的情绪、感知服务质量和自我一致性判断;上述变量进一步促进顾客的行为意向;消费类型对象征因素和场景印象间的关系发挥显著的调节效应。     

In defense of fundamental analysis: A critique of the efficient market hypothesis

Conclusion The main shortcomings of the EMH are similar to those of the long-run competitive theories that focus exclusively on equilibrium outcomes while ignoring the entrepreneurial activity that generates those outcomes. The EMH gives the impression that there is a difference between investing in the stock market and investing in a business. However, the stock market doesn't have alife of its own. The success or failure of investment in stocks depends ultimately on the same factors that determine success or failure of any business. Statistical tests that supposedly validate the EMH framework are based on a flawed method and a failure to understand that the main cause behind the instability in financial markets is the monetary policies of the central bank. Frank Shostak is chief economist at Ord Minnett Jardine Fleming Future, Sydney, Australia. The views expressed herein are his own and do not necessarily represent those of Ord Minnett Jardine Fleming Futures. The author wishes to express his gratitude to the very helpful comments of two anonymous referees.     

Party hacks and true believers: The effect of party affiliation on political preferences

This paper examines the effect of party affiliation on an individual's political views. To do this, we exploit the party realignment that occurred in the U.S. due to abortion becoming a more prominent and highly partisan issue over time. We show that abortion was not a highly partisan issue in 1982, but a person's abortion views in 1982 led many to switch parties over time as the two main parties diverged in their stances on this issue. We find that voting for a given political party in 1996, due to the individual's initial views on abortion in 1982, has a substantial effect on a person's political, social, and economic attitudes in 1997. These findings are stronger for highly partisan political issues, and are robust to controlling for a host of personal views and characteristics in 1982 and 1997. As individuals realigned their party affiliation in accordance with their initial abortion views, their other political views followed suit.