利益相关者关系管理的理论基础

本文阐述了利益相关者关系管理的背景、原理与系统方法。     

基于利益相关者理论的关系营销战略研究

本文运用利益相关者理论拓展了关系营销的内涵及战略制定,分析了基于利益相关者理论的关系营销理论内涵,使得基于利益相关者理论的关系营销战略模式超越了现有关系营销理论在战略研究领域存在的局限性。     

医生处方行为利益相关者界定及分析

首先对医生处方行为的利益相关者进行界定,进而分析各利益相关者的利益诉求与行为模式,以及对医生处方行为所带来的影响,从而为完善医生的处方行为提供努力的方向。     

企业思维模式的新趋势:企业利益相关者问题研究

在中国众多企业奉行“股东至上主义”或“消费者第一”的固定思维模式的今天,提出了利益相关者的思维模式。作者在综述有关利益相关者国内外研究现状的基础上,系统地阐述了利益相关者的定义、分类、特点。作者展望了对企业不同利益相关者的重要性及影响程度的研究、利益相关者满意度和企业绩效的关系等方面的研究,将有助于企业更好的平衡各利益相关者的利益,提高各利益相关者的满意度,提高企业综合竞争能力。     

浅谈基于利益相关者的财务会计报告与管理会计报告融合

财务会计报告主要是给外部使用者提供能够决策信息而使用的,拥有规范的体系,而管理会计报告主要是为内部管理者做管理企业和做未来的决策计划而使用,这种财务会计报告对外、管理会计报告对内的模式不仅浪费时间和人力资源,也已经不能适应企业的发展,探索将两种会计报告进行融合,发挥其最优的职能才是当今会计发展的必然趋势。文章分析了财务会计报告和管理会计报告的现状,并对二者融合提供一些初步的意见。     

利益相关者与盈余管理文献评述

有关盈余管理的研究一直以来都是国内外学者们关注的重点,主要涉及盈余管理的动机、手段、影响因素及其所产生的经济效果四个方面。本文从利益相关者的视角出发,分别从企业的机构投资者、高管、审计师、分析师以及媒体五个角度切入,结合Citespace可视化软件和文献研究法,回顾与梳理我国学者当前对利益相关者与公司盈余管理之间的相互作用关系的相关文献。通过整理分析之后发现,当前研究关注的主要是公司与相关利益者本身,很少有文献研究具体的会计准则变更、政策发布等特定事件对公司盈余管理的影响,以及这些特定事件是如何改变利益相关者与公司盈余管理之间的相互作用的。     

基于利益相关者理论视角的关系营销理论的新发展

利益相关者理论与关系营销理论有诸多相通相似之处,但是大多关系营销领域的学者还没有意识到利益相关者理论对关系营销理论的拓展作用。本文正是采用利益相关者这一新的理论视角对关系营销理论在内涵和战略两个方面进行了拓展,使之得到了更深入的发展。     

企业伦理与利益相关者的关系

美国兰德公司曾花20年时间跟踪了500家世界大公司,发现其中百年不衰的企业有一个共同的特点,他们始终坚持以下三种价值观:共同价值高于个人价值;社会价值高于利润价值;用户价值高于生产价值。这或许会使许多人认为坚持企     

基于财权配置的利益相关者财务治理框架构建

进入21世纪以来,财务造假事件屡现:国外有安然(Enron)、世界通讯(W orld Com),国内有中航油、国美。财务造假对国民经济和企业发展产生不利影响,因此加强企业财务治理,保护企业利益相关者权益,成为一个亟待解决的课题。本文从利益相关者角度出发,旨在建立一个以利益相关者为主导的财务治理框架,以促进企业的规范运作,增加利益相关者的价值。     

A Network Perspective on Stakeholder Management: Facilitating Entrepreneurs in the Discovery of Opportunities

The problem of opportunity discovery is at the heart of entrepreneurial activity. Cognitive limitations determine the search for and the analysis of information and, as a consequence, constrain the identification of opportunities. Moreover, typical personal characteristics – locus of control, need for independence and need for achievement – suggest that entrepreneurs will tend to take a central position in their stakeholder environments and thus fail to adapt to the complexity of stakeholder relationships in their entrepreneurial activity. We approach this problem by adopting a network perspective on stakeholder management. We propose a heuristic approach of stakeholder analysis, which requires two mappings of the entrepreneurial constituents. The first mapping focuses on current interactions between the entrepreneur and their stakeholders, while the second focuses on a specific issue and the stakeholders that constitute it. In effect, such a stakeholder analysis requires entrepreneurs to use the complexity of stakeholder relationships in order to go beyond their cognitive limitations and thus facilitate the discovery of new opportunities. As we will argue, this has clear implications for the ethics and activities of entrepreneurs.     

构建关系型营销渠道:一个渠道知识共生网络

在传统的交易营销理念指导下所形成的交易型营销渠道因现代营销环境的改变和关系营销理念的广泛应用,其地位和作用日益受到挑战和限制。因此,在这样的背景下,改革交易型营销渠道,建立以关系营销理念为指导的关系型营销渠道成为企业界和理论界共同关注的一个重要课题。本文首先综述了西方营销渠道关系理论的研究内容,然后在交易型营销渠道与关系型营销渠道比较的基础上提出了一个构建关系型营销渠道的渠道知识共生网络。     

Moral Choice and the Concept of Motivational Typologies: An Extended Stakeholder Perspective in a Western Context

Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them. Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process, the final action they take may be dependent on a number of motivational factors, endogenous to the issue. Agency issues are a continuing area of concern providing accountants with an ability to shirk their responsibilities and hide confidential information, which may affect their career prospects if disclosed. This ongoing study explores these notions within a stakeholder context and uses a post test only field experiment to gain evidence to support the existence of an agency problem and that membership to one of a number of motivational typologies directly affects the way accountants respond to ethical issues. This association causes them to adopt informational heuristics that may result in less than optimal decisions. This study identified two specific endogenous constructs, namely social consensus and venal intent that discriminate between motivational types and which possibly provide psychological underpinnings explaining membership orientation. Gordon Woodbine PhD, FCPA, is a senior lecturer with the School of Accounting, Curtin University of Technology, Perth, Western Australia involved primarily with research and supervision activities. He has taught in universities in the People’s Republic of China and Papua New Guinea and has been published in a number of local and overseas refereed journals. He is interested in behavioural ethics, auditing, governance issues and ethics in education.     

An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective

Stakeholder theory provides a framework for investigating the relationship between corporate social performance (CSP) and corporate financial performance. This relationship is investigated by examining how change in CSP is related to change in financial accounting measures. The findings provide some support for a tenet in stakeholder theory which asserts that the dominant stakeholder group, shareholders, financially benefit when management meets the demands of multiple stakeholders. Specifically, change in CSP was positively associated with growth in sales for the current and subsequent year. This indicates that there are short-term benefits from improving CSP. Return on sales was significantly positively related to change in CSP for the third financial period, indicating that long-term financial benefits may exist when CSP is improved.     

中小企业网络化发展的经济分析

中小企业网络是我国中小企业发展的主要模式之一,网络化发展比传统的分散化发展具有较多的优势,它适应了现代网络经济和多元化经济的发展。随着分工的深入和中小企业的发展,企业网络理论被广泛应用于中小企业的研究。     

从新闻传媒视角看中俄林业经贸合作

经过几十年的努力,中俄林业经贸合作已经取得了一定的成绩,但还存在不如人意的地方,其中观念方面的差异表现比较突出。为了加强中俄在林业方面的经贸合作,新闻媒体的作用不容忽视,而建立一家宣传中俄林业经贸合作的主流媒体不失为一个好的合作方式。     

科学发展观视野下的人与自然关系

科学发展观为正确理解和处理人与自然的关系提供了新的世界观和方法论原则。它坚持“以人为本”,为理解和处理人与自然的关系提供了一个新视角;它强调“和谐发展”,为理解和处理人与自然的关系开辟了一个新境界;它要求“全面发展”,为理解和处理人与自然的关系提供了一个新维度。     

我国运用“合规性”贸易壁垒的政治经济分析

“合规性”贸易壁垒是保护本国产业和市场的有效手段,但是如果运用不当也会损害国家的政治和经济利益,通过建立适合我国的“合规性”贸易壁垒的政治经济模型,并对模型进行详细分析,研究发展中国家如何对“合规性”贸易壁垒进行合理的运用,以达到政治利益和经济利益的统一。     

真实盈余管理的协同共治——基于地区差异视角的研究

真实盈余管理的自由发展已经成为资本市场难以根治的顽疾。基于BMA方法研究2008-2015年A股上市公司真实盈余管理的表现和治理状况,探索宏微观制度因素差异对真实盈余管理的作用影响。结果显示:(1)近年来上市公司更倾向于经营操控来平滑利润、粉饰报表,真实盈余管理水平分布呈中东部地区高、西部地区相对较低的特征;(2)共23项5个角度的可能影响真实盈余管理的指标中,偿债能力、高管薪酬、会计弹性、盈利能力、第一大股东持股比例、托宾Q、审计事务所类型、股权相对集中度、资金占用和法治水平等指标充分地解释了真实活动操控的作用表现;而5个方面因素作用表现为,股利结构中的持股安排对真实盈余管理作用明显,公司特征是影响真实盈余管理的关键因素,