战略性国际人力资源管理初论——以A公司为例分析

全球化的趋势促使跨国企业内部的人力资源跨国移转，为能有快速有效的当地反应以达成企业跨国经营的目标，国际人力资源管理必须提升到战略的层次来探讨，并将它与环境因素、国际经营战略结合，才能赢得持久性的胜利。国际人力资源管理是跨国企业海外经营成功的重要保证，它是跨国企业非常值得研究的议题。本文以宝钢为例进行分析，抛砖引玉，以求有所裨益。     

公司治理与内部控制有效性的关系研究——基于委托代理理论

通过对《企业内部控制基本规范》的理解,得出了内部控制有效性的涵义,并结合公司治理的理念,从委托代理理论出发,构建了公司治理的委托代理博弈模型,分析了我国公司经理层普遍存在的委托代理问题,并根据上述所构建的委托代理博弈模型提出解决措施,以及在公司就建立内部控制时,应运用的激励机制、控制机制等,提高内部控制的运行效率。     

委托代理关系与公司治理结构

两权分离引发了委托代理关系及内部人控制问题，为了解决代理人的道德风险和逆向选择问题，委托人必须建立一套有效的制衡机制来规范、约束并激励代理人，从而减少代理人问题，提高企业的经营效率和经济效益，更好地满足委托人的利益。本文从委托代理理论和内部控制问题入手，通过对委托代理关系的分析，论述公司治理结构的基本含义，并指出我国目前公司治理结构存在的主要问题是国有股本主体缺位，股东控制权残缺，更缺乏有效的激励监督约束机制，并提出改进我国公司治理结构的建议。     

供应链管理中委托代理问题应对策略

委托代理理论是过去30多年里契约理论最重要的发展之一,委托代理关系是随着生产力大发展和规模化大生产的出现而产生的。在供应链管理领域,企业在加盟某个供应链时,都会从自身利益出发,展开合作对策研究,在委托与承包企业间形成一个合作协商的委托代理机制。供应链管理的目标是使得各节点企业形成一个利益共同体,但由于各节点企业都是具有独立法人地位的利益个体,不可避免会产生一定程度的委托代理问题,故委托代理行为在供应链管理中非常普遍,由此产生的问题也比较多。文章着重介绍在供应链管理过程中,由委托代理而引发的逆向选择和道德风险问题,并分析这些问题产生的根源,同时也提出了应对这些问题的对策。     

委托代理理论与国企激励约束机制的构建

论文对委托代理理论的提出及其发展、委托代理理论的基本框架和委托代理理论框架中的激励机制进行了阐述,提出了解决国有企业委托代理问题的基本思路,并探讨了构建国有企业激励约束机制时应把握的基本原则。     

会计准则与内部控制——基于委托代理关系和会计信息的研究

现代公司是由一系列委托代理关系组成的。从委托代理关系的角度看,会计准则和内部控制是为解决公司外部与内部委托代理问题而进行的制度安排。规范与优化会计信息、消除信息不对称是二者的共同目标。基于会计准则和内部控制在作用上的链接性和互动性,本文从委托代理关系和会计信息的角度对二者进行探讨,并在此基础上提出规范和优化会计信息的途径。     

海外经营、东道国风险与债券发行利差——来自中国公司债券市场的经验证据

伴随“走出去”程度的加深,中国跨国企业的东道国风险敞口越来越大,这将如何影响跨国企业的债务融资成本是值得探讨的重要问题。本文基于海外子公司的国家分布,利用国际国家风险指数（ICRG）,刻画中国上市跨国企业的东道国风险暴露及其对公司债券发行信用利差的影响。研究结果显示,东道国风险上升将显著提高中国上市跨国企业发行债券时的信用利差,表明企业付出了更多融资成本以补偿债券投资者对企业海外业务高风险的担忧。从风险分拆来看,东道国政治、经济和金融风险上升都会在不同程度上显著提高信用利差。进一步研究表明,企业具有国有背景、海外经营经验丰富以及东道国与中国关系越“近”,越有助于调节东道国风险对债券发行利差的负面影响。     

我国债转股中代理问题的成因与对策

本文运用西方经济学的委托—代理模型来研究债转股过程中国有企业、国有商业银行、金融资产管理公司(简称AMC)各自存在的代理问题,并结合我国转轨时期特有的体制性诱因,提出防范与控制债转股中代理问题的构想。     

供应链企业间的委托代理关系应用研究

对供应链合作伙伴关系的实质进行了分析,将供应链企业间的合作关系定义为委托代理关系。并分析了供应链上企业之间委托代理机制的基本原理,研究了供应链企业间逆向选择和道德风险两类问题,并结合供应链的实际提出激励机制设计的方案。     

供应链协作动因和协作机制研究

文中首次提出供应链的协作机制是由委托代理机制、信任机制、整合机制和反馈机制四者构成的一个系统;对供应链协作的动因、委托代理机制、信任机制和整合机制的研究现状作了综述,并提出了进一步研究的方向和内容。     

Cross-cultural perceptions of clan control in Korean multinational companies: a conceptual investigation of employees' fairness monitoring based on cultural values

While enjoying success in their home territory in terms of human resource management (HRM) and employee commitment, Korean multinational companies (MNCs) seem to struggle in their overseas subsidiaries to replicate this success in attracting/retaining talent. To explain the HRM challenges seen in many Korean MNCs, we adapt the notion of employees' fairness monitoring in developing a model which illustrates the relationships between clan control in Korean MNCs, employee's perceived fairness and the cultural values of individualism and collectivism. We offer our first set of propositions concerning associations between fairness monitoring and cultural values, before suggesting another set of propositions about relationships between employees' fairness judgement and clan control in Korean MNCs. Figures graphically illustrating of some of our propositions are also presented. Our model proposes that clan control in Korean MNCs may cause perceived low fairness judgement during employees' fairness monitoring in both individualistic and collectivistic cultures. We believe this paper should stimulate further enquiries in international HRM, cross-culture and fairness literatures.     

MNC responses to the legal environment of international human resource management

Comparative management studies have not examined the complex regulatory forces that govern transnational employment relationships nor assessed their potential impact on multinational companies (MNCs). A model is presented to assess the effects that indigenous law, transnational law and organizational policies will have on the human resource management (HRM) function in MNCs. Several propositions are developed as well to guide future research in this area.     

HR's strategic role within MNCs: helping build social capital in Latin America

In this article, we adopt a holistic perspective in considering the impact of the country's environment as well as the multinational corporations (MNCs) strategy on human resource (HR) practices. More importantly, we argue that within MNCs human resource management (HRM) is playing a central role in the process of balancing local and global forces. HR can be critical in helping MNCs' deal with local differences while also helping the company implement practices that are critical for its global strategy. Specifically, we argue that HR plays a key role in developing social capital, which may provide the necessary ‘substitutes’ for formal control that would otherwise be neglected. Our contribution lies primarily in outlining how this new role of creating human capital confers on HR the task of filtering mission-critical practices through a ‘localization mesh’ that ensures success. In addition, given the importance of social capital as an informal mechanism that allows MNCs to coordinate and integrate activities, we suggest ways in which an MNC can build social capital within the context of the Latin American pan-regional cultural values.     

Convergence in human resource systems: A comparison of locally owned and MNC subsidiaries in Taiwan

This article investigates issues of convergence in human resource systems in Taiwan, with reference to the similarities and differences between locally owned companies and subsidiaries of multinational corporations (MNCs). Traditionally, management in Taiwanese companies has been largely influenced by Confucian values and is quite distinct from approaches common to MNCs. However, globalization has engendered significant competitive pressures, coupled with cultural and institutional change within Taiwan. This article provides a theoretical framework for understanding such changes and provides empirical evidence indicating that Taiwanese companies are acting very much like MNCs with regard to the adoption of flexible, highperformance work systems. © 2005 Wiley Periodicals, Inc.     

Employee commitment in MNCs: Impacts of organizational culture,HRM and top management orientations

This article tests a model of organizational commitment in multinational corporations (MNCs). According to the model, organizational culture and human resource management (HRM) affect employee commitment directly as well as indirectly through top management team orientations. Szpecifically, we examined the effect of top management team global orientation and geocentric orientation, which are seen as contributing uniquely to employee commitment in MNCs. The model was tested on a sample of 1664 core employees working in 39 affiliates of 10 MNCs. We found strong overall support for the model. In particular, organizational culture characterized by high adaptability and a HRM system characterized by high performance work practices were found to have a significant and direct effect on employee commitment. In addition, we found that the effect of these traditional elements of the human organization is partially mediated through top management orientations, specific to international firms. The validity and generalizability of these results are reinforced by the control of a set of demographic variables as well as nationality of parent company.     

Examining the link between skill shortages,training composition and productivity levels in the construction industry: evidence from Northern Ireland1

One of the key questions in international research addresses the tensions arising from international co-ordination and local adaptation of multinational companies' (MNCs) policies and practices. The German business system encourages MNCs to have a long-term, high-investment orientation, to practise intensive management-labour cooperation and to pursue developmental human resource management (HRM). This study analyses six major German MNCs operating in both Britain and Spain and outlines their reasons for the international co-ordination of HRM. It addresses the issue of central control versus local adaptation by looking at the transfer of German HR policies and practices. The cases show that the MNCs were able to preserve substantial ‘German-ness’ abroad. However, the results of the transfer of German HRM were not always positive due to a variety of endogenous and exogenous causes. Barriers to transfer from institutionally strong to weak environments are discussed and possible internal HR approaches are suggested to counterbalance the national business system effect. Their success will depend on head office-foreign affiliate relations shaped by factors such as cross-border communication, trust and power distribution.     

Human resource management and industrial relations in multinational corporations in and from China: Challenges and new insights

The purpose of this article is to provide an overview on the state of research in the field in human resource management (HRM) issues in multinational corporations (MNCs) in and from China. We integrate previous studies from multiple disciplines to articulate the contextual importance of research on this topic, and suggest overarching themes to expand the field of research. HRM research in the intercultural, interinstitutional context of MNCs in and from China has the potential to provide contextualized insights for longstanding debates in the field such as HRM standardization versus localization and convergence versus divergence and contextual factors behind these patterns. To this end, we call for future research to center on the changing cultural, institutional, technological, and globalization context in understanding HRM and industrial relations issues in these MNCs. Practically, knowledge in this area can help global managers and top management teams in multinational organizations navigate various context complexity, foster more productive coordination and cooperation across borders, and gain legitimacy and MNCs in and from China additional competitive edge in the global marketplace.     

The effects of labour costs and workplace constraints on foreign direct investment among highly industrialized countries

Drawing on economic propositions underlying theories of foreign direct investment and organizational propositions underlying international human resource management strategic decision making, the theoretical model developed herein integrates two distinct but interrelated strategic HRM assessments. In deciding where to invest, multinational companies (MNCs) assess both (1) the net comparative labour cost advantages associated with alternative host-country IR systems and (2) the comparative flexibility afforded them by alternative IR systems to either transfer or create preferred HRM strategies abroad. The results of the present study indicate that, on average, MNCs from the major investor countries of the world give substantial weight to differences in national IR systems in deciding how much to invest across alternative high-skill, highwage countries. In particular, the evidence indicates that MNCs have invested more in countries with higher skills, lower compensation costs and lesser government and collective bargaining constraints on MNCs' flexibility to set the terms and conditions of employment or otherwise deploy preferred HRM practices abroad.     

Multinational Corporations,Nation-States and Ocean Resource Management: The Impact of the World's 200-mile Economic Zone on Multinational and National Development*

The extension of coastal State jurisdiction to 200-nautical miles—a ‘fact of international law’ about to receive juridical status—would lead to a unique situation in the ownership of ocean resources, viz. 15 coastal states would receive among them approximately 42 percent of the world's 200-mile economic zone area. At least 8 of these countries are less-developed coastal states (LDCS) which lack the key factors, capital, technology and managerial skill, necessary to tap these resources. As a result, the reliance of the LDCS on marine multinational corporations will markedly increase since a significant part of marine technology exists in the private sector. Concurrently, a dramatic rise in the control of coastal states over MNCs engaged in ocean resource development will occur. Thus, under the new regime of ocean resource management, the relationship between MNCs and Nation-States is likely to be one of constructive partnership in development, rather than one of conflict and discord.