对企业财务管理的伦理思考

不仅企业理财行为屡屡与社会整体利益相悖,经典的财务管理理论也在方法论、理论假设、理论立场等方面忽视伦理道德。然而,企业理财行为要接受社会制度的约束,本质上与伦理道德客观相容。企业在理财中必须充分考虑利益相关者的要求,对利益相关者负起道德责任。     

企业创新之路:内创业精神研究

面对大企业官僚体制所带来的迟钝、懒散、缓慢和巨额浪费等诸多弊病 ,关于“内创业精神”的研究热潮正悄然兴起。从内创业精神 (intrapreneurship)这个概念出发 ,对内创业精神的产生 ,发展进行了考察 ,对内创业精神做了一个界定 ,并提出企业内创业精神三个不同维度的影响变量 ,最后对其培育作了一些思考。     

从共同治理视角看现行财务分析体系缺陷

随着当前经济的迅速发展,企业不再是股东的私有物品,转而成为各利益相关者共同拥有并共同治理的价值创造体。在此情况下,现有财务分析体系能否满足各利益相关者财务分析目标值得探讨。经过整理分析可以发现,现行财务分析体系有很多,但主要是基于单边治理的,并忽略了企业员工、社会公众等弱势利益相关者参与治理时对财务分析提供信息的要求,而且这些分析体系之间联系并不紧密,这无疑不利于实现共同治理,不利于充分发挥企业的价值创造能力。因此,构建基于共同治理视角的综合性财务分析体系十分必要。     

Actors-in-Time: A Proposed Real Time,Decisional Model for Evaluating the Ethical Content of Decisions in the Financial Services Industry

A number of theoretical approaches to ethicaldecision making in the business context arecriticized as being too complex and cumbersometo be useful in day to day decision making. Byway of a potential solution, the authorspresent a universalistic, real-time model forassessing and resolving ethical decisions. Utilizing this model requires students andpractitioners to evaluate their decisionsaccording to two dimensions. In the firstdimension, stakeholders are identified aseither ``insiders' or ``outsiders' relating tothe differential advantages and/ordisadvantages a decision has on these twogroups. With the second dimension, consequences for the short term and long termfor these two stakeholder groups are assessed. The paper concludes with an illustration fromreal financial services business decisions asviewed through the model. These examplesprovide readers a sense of the model'spotential for consulting and pedagogicalpurposes.     

The Promise of a Managerial Values Approach to Corporate Philanthropy

This article presents an alternative rationale for corporate philanthropy based on managerial values of benevolence and integrity. On the one hand, top managers with benevolence and integrity values are more likely to spread their intrinsic concern for others into the wider society in the form of corporate philanthropy. On the other hand, top managers high in benevolence and integrity are likely to contribute to improved managerial credibility and trusting firm-stakeholder relationships, thereby improving corporate financial performance. Therefore, the article makes the argument that both corporate philanthropy and corporate financial performance can better be interpreted as resulting from managers’ benevolence and integrity values. Jaepil Choi is an Assistant Professor at the Hong Kong University of Science and Technology. His research is focused on organizational justice perceptions, leadership, work-family interface issues, and corporate social performance. He has published in Academy of Management Journal, Journal of International Business Studies, Journal of Organizational Behavior, Leadership Quarterly, Administration & Society, and Management and Organization Review. Heli Wang is currently an Assistant Professor in strategic management at the Hong Kong University of Science and Technology. Her areas of interests are in the resource-based view of the firm, stakeholder incentives, risk management and social performance. She has previously published in Academy of Management Review, Journal of Economic Behavior and Organization, Journal of Applied Psychology, and Long Range Planning.     

现代企业集团财务控制存在的问题及对策

本文认为,现代企业集团财务控制存在三大基本问题,即集权与分权不明确,财务控制定位不清晰;管理者存在道德风险,内部人控制严重;混淆经济规模与规模经济,对外投资过度。文章提出,完善现代企业集团财务控制,第一,要完善财会组织结构,规范财务控制;第二,实行财务总监委派制,加强资金控制;第三,完善公司治理结构,实行全面预算控制。     

论我国加入WTO后中低档酒店的个性化服务经营模式

我国中低档酒店数量众多、接待层次复杂,长期以来由于在管理模式、企业实力和产品质量等方面存在诸多问题,在市场竞争中一直处于劣势,有的甚至陷入困境。我国已正式加入WTO,市场的开放程度和竞争自由化水平将逐步提高,旅游业也将面临十分激烈的国际市场竞争,这对我国中低档酒店来说无疑是雪上加霜。要在内忧外患中求生存,我国中低档酒店要做出相当大的努力。     

饭店企业人力资源管理困境分析与对策

饭店业的竞争日趋激烈,人才素质以及人力资源管理水平成为决定饭店业发展成败的关键因素,然而很多饭店企业正面临:难以招聘到合适的员工;员工流动率偏高;培训匮乏等困境。企业可以通过切实建立"以人为本"的企业文化;重视员工职业生涯规划;改变用人观念;降低人力资本等措施摆脱困境。     

简论公司经理权力的约束

经理由于其在公司内部的特殊地位,享有广泛的权力。而由于“经理问题”的存在,使经理权具有被滥用的可能。因此须对经理权力进行约束,其机制是复合的,包括经理权的授权约束机制、行权约束机制和滥权行为的补救机制。     

企业中层管理人员管理能力综合评价研究

在企业中中层管理人员是指从事联结垂直性相关团体的活动,并对本部门工作承担责任的企业成员。其管理能力高低直接影响到企业的正常运营,是一个企业发展壮大的重要保证。通过应用模糊层析分析法(FAHP),对中层管理人员能力进行综合评价,以帮助企业有效的评价和遴选人才,在激烈的市场竞争中保持领先地位,实现持续发展。     

中小进出口企业中东市场国际营销策略研究

本文讨论了在国际金融危机的背景下,为了应对欧美市场的萎缩,我国中小进出口企业应根据中东市场的特点进行相应的国际营销策略调整,大力拓展中东市场,并提出了具体的中东市场国际营销策略思路。     

员工满意度对于经济型酒店的影响探究

员工满意度又称雇员满意度,是企业的幸福指数和企业管理的"晴雨表".员工满意度不仅是衡量酒店绩效的有效工具,也是酒店改善运作流程、实现高效运作、培养顾客满意度和忠诚度的强大动力.是实现酒店"赢得员工、赢得顾客、赢得市场、赢得利润、赢得发展"的"五赢"目标的保障.对于经济型酒店具有举足轻重的作用.     

关于饭店服务理念转型的思考

随着客人需求所发生的巨大变化,我国传统饭店在服务中,逐渐暴露出硬件设施设计配置不尽合理,软件服务层次低等问题。应树立现代饭店的人性化服务理念,以客人需求为中心,突显个性化服务特征,从软硬件建设上体现个性化服务理念,推动饭店业的健康发展。     

A Stakeholder Perspective for Analyzing Marketing Relationships

This paper proposes a framework that enables the application of stakeholder theory to the analysis of marketing relationships. By distinguishing between different types of stakeholder relationships, stretching from the positive to the negative side of relationships (i.e. the ladder of stakeholder loyalty), and describing the various relational factors (i.e. relationship orientation, trust, communication, learning, power, reciprocity and commitment) that shape a specific relationship, the proposed framework enables marketers to analyze their firm's diverse relationships. The paper provides a meaningful starting point for developing strategies to change the type of relationship with a specific stakeholder.     

北京市五星级酒店食品安全现状分析

本文以五星级酒店为研究对象,分析五星级酒店存在的食品安全问题,并针对这些问题提出解决对策,以期保证酒店餐饮食品安全,提高五星级酒店服务质量。     

Corporate Community Contributions in the United Kingdom and the United States

We address the issue of UK firms relatively poor record of corporate community contributions (CCCs) by subjecting them to formal comparison with those of US firms. To this end, we employ data on the top 100 UK, and top 100 US, contributors in 2001. Cross-country differences are described and discussed with reference to a stakeholder perspective on corporate social responsibility, and CCCs in particular. In this connection, we evaluate the role played by the sectoral composition of activities, as well as national, cultural and institutional factors. Our findings highlight a number of significant cross-country differences in the pattern of CCCs and suggest that UK and US firms operate within significantly different stakeholder environments.JEL Classification: M14Stephen Brammer is a Lecturer in Business Economics at University of Bath, with research interests in the area of corporate social responsibility. Much of his recent research has examined the stimuli for corporate socially responsive behaviour, the management of business social responsibilities, and the relationships between firm social performance and other dimensions of corporate performance. Recent publications include articles in the Journal of Management Studies, the European Management Journal and Business Ethics: A European Review.Stephen Pavelin is a Lecturer in Economics at the University of Reading, with research interests in foreign direct investment and corporate social responsibility. His current research agenda seeks to address: the effect of corporate social performance on the reputations and financial performance of firms; the incidence and quality of social and environmental reporting; demographic diversity (regarding gender and ethnicity) among corporate boards; and the effect of firms geographical diversification on their social performance. Recent publications include articles in the International Journal of Industrial Organisation, the Open Economies Review, the European Management Journal and Business Ethics: A European Review.     

度假区开发利益相关者合作模式研究

度假区的开发管理模式关系到度假区经营的成败,往往也牵涉到地方政府和当地社区的利益。山东蓬莱君顶酒庄度假区开发管理中企业、政府、社区通过相互依存的关系,构建了利于度假区良性发展的三方合作模式,为我国其它度假区探索一条适合我国国情的度假区与地方经济、当地社区共同发展的选择途径。     

Assessing the Impact of Market-Focused and Price-Based Strategies on Performance: A Neural Network Typology

Marketing practitioners operate in a turbulent environment with increased market competition and more discerning customers, which make it a necessity for organisations to constantly re-appraise their competitive strategies. Porter's (1980) typology is one of the most widely cited by academics and practitioners, but it is debatable whether a single strategy will lead to sustainable competitive advantage (Helms, Dibrell and Wright, 1997).Using a systems perspective where the focus is on the interaction between dependent and independent variables, this study shows how SBU managers could use neural networks to help improve the strategy formulation process in the hospitality sector. Findings suggest that market-focused and price-based strategies have contrasting effects upon performance. This study extends the knowledge of strategy formulation and performance by focusing on the service industry, and provides controls for market-level influences by being restricted to the hotel sector.