人力资源管理的伦理道德、实践框架与伦理实现

HRM伦理的道德框架,首先应明确HRM过程中所涉及的伦理因素,在此基础上进一步明确HRM伦理原则与伦理导向,从而寻求组织公正的产生与组织员工普遍认同,促使组织成员个体伦理行为的产生。HRM伦理的实践框架。是在HRM伦理的道德框架基础上,通过对具体管理实践中HRM伦理结构的分析,进一步发现HRM伦理冲突的原由及表现形式,以及由此产生的HRM伦理困境的状态,并由此寻找HRM伦理实践的方法,用以克服组织伦理冲突及困境,最终向伦理型组织发展。个体行为与组织形态的伦理化,也即为HRM伦理的最终实现。     

论城市垃圾循环利用的法律结构

通过比较国外立法经验与树立新的法律结构理念,阐述了进行城市垃圾循环利用的法律结构的必要性,并设计了初步的制度结构模式.     

企业全面风险管理智能化框架与实现技术研究

文章界定了企业全面风险管理的概念、内涵。以企业全面风险管理流程和企业外部环境为视角,建立了企业全面风险管理的智能化框架,说明了每个风险管理流程的含义、方法及作用,并探讨其实现技术。最后总结了全文。     

中国医疗卫生体制改革：一个框架性设计

当前,医疗卫生体制已不适应形势发展的需要,相关改革势在必行。针对医疗卫生领域的一些突出问题, 对整个医疗卫生体制进行重构,设计出符合我国国情的医疗卫生体制改革框架,有利于深入推进医疗卫生体制改革,进而提高国民健康水平,促进经济社会协调发展。     

社会救助审计:一个基本理论框架

社会救助审计是社会救助制度的重要组成部分。本文以经典审计理论为基础,从学理上阐释社会救助审计的8个基础性问题,即社会救助审计需求、社会救助审计本质、社会救助审计客体、社会救助审计主体、社会救助审计内容、社会救助审计目标、社会救助审计方法、社会救助审计结果及其运用,并提出关于社会救助审计的基本理论框架。科学建构社会救助审计制度,必须从理论上正确认知社会救助审计的基础性问题。     

合作社养老:运行逻辑、实践检视与未来展望

从合作社的内涵与社会责任角度,阐述了合作社提供养老服务的可能性与重要性,解释了合作社发展与农村养老演化之间的理论自洽性,并结合典型案例,总结归纳了当下合作社养老实践中的经验及不足。研究发现:合作社在理论上是可以发挥养老服务功能的,并在具体实践中形成了不同的服务模式,但在制度规范、服务水平与可持续发展方面仍存在一些问题。对此,可从完善政府监督管理体制与法规体系、贴近农民的养老生活进行底层设计、不断创新养老供给机制、强化合作社养老的理论研究等方面来加以解决。     

企业资本结构动态调整：一个理论框架

企业资本结构动态调整俨然已成为资本结构研究的前沿领域,然而其基础理论并不成熟。综合了企业资本结果动态基础理论的观点,构建一个以目标资本结构、调整速度、调整路径和调整效率为核心要素的资本结构动态调整理论框架体系,该体系能够部分地融合动态平衡、优序融资、市场时机等资本结构理论。     

综合性评估:老年人社会服务的重要依据

全面评估老年人生理、心理和社会系统是老年人获得优质服务、改善生活质量、适应老年生活、保持独立自主的第一步。评估具有建立专业关系功能、收集功能、识别功能、发展功能和组织功能。文章设计了老年人服务需求评估体系,以供从事老年社会服务的人们参考。     

Capitals and Capabilities: A Framework for Analyzing Peasant Viability, Rural Livelihoods and Poverty

On the basis of themes emerging in current debates on rural development in Latin America, this paper develops an analytical framework for analyzing rural livelihoods in terms of their sustainability and their implications for rural poverty. The framework argues that our analyses of rural livelihoods need to understand them in terms of: (a) people’s access to five types of capital asset; (b) the ways in which they combine and transform those assets in the building of livelihoods that as far as possible meet their material and their experiential needs; (c) the ways in which people are able to expand their asset bases through engaging with other actors through relationships governed by the logics of the state, market and civil society; and (d) the ways in which they are able to deploy and enhance their capabilities both to make living more meaningful and to change the dominant rules and relationships governing the ways in which resources are controlled, distributed and transformed in society. Particular attention is paid to the importance of social capital as an asset through which people are able to widen their access to resources and other actors.     

Developing Social Citizenship？ A Case Study of Education and Health Services in Yantian Village of Guangdong Province

Social policy is an indispensable element of rule and China’s current leadership has moved policy to a more inclusive system based on a notion of citizenship.The extension of social welfare provision is examined through a case study of education and health care in the South China village of Yantian.Yantian lies at the core of the Pearl River Delta,which has become a key link in the global reorganization of manufacturing and production.Consequently,the village is home to some 80 000 migrant workers who complement the 3000 registered inhabitants.A study of education and health-care provision reveals that in terms of equity, registered villagers enjoy significant advantages in seeking welfare resources.Although living in the same village,the two groups inhabit "different worlds." However,provision, while selective,has become more inclusive.The present research suggests that "social citizenship " will precede "political citizenship."     

Outsourcing and Audit Risk for Internal Audit Services*

Some companies now outsource their internal audit function to public accountants. Internal auditors and accounting firms disagree about the merits of outsourcing. Each type of auditor claims to provide more cost‐effective services and appears to claim superior expertise. This paper uses agency theory to examine outsourcing and reconciles the outsourcing debate without resorting to differential auditor expertise. Under the assumptions that public accountants' “deep pockets” provide incentives to outsource and their higher opportunity cost provides a disincentive, we characterize the optimal employment contract with each auditor. We find that public accountants provide higher levels of testing, but possibly for a higher expected fee. This result supports both the internal auditor's claim as the lower cost provider, and the public accountant's claim of higher quality. We also find that incentives to outsource generally increase in various measures of risk, including the risk that a control weakness exists and the size of the loss that can result from an undetected control weakness.     

基于文献计量的互联网金融风险协同监管：一个概念性框架

金融风险关系到整个经济系统的安全,互联网金融风险作为金融风险的重要构成,成为金融风险新的诱发点和“灰犀牛”。以互联网金融风险为研究对象,基于2012—2021年353篇相关文献,对当前国内互联网金融风险相关文献进行计量分析和述评;在此基础上,提出一个互联网金融风险协同监管研究的概念性框架。该框架以互联网金融风险形成的行为机理为逻辑起点,以监管问题的调查研判-监管问题的成因剖析-协同监管为逻辑主线,进而提出由协同监管范畴、模式和策略等3个层面构成的互联网金融协同监管体系。研究结论有望为该领域理论研究的拓展和深化提供有益思路,并为相关实践提供决策参考。     

风险交流、社会共治与食品安全监管关系的实证研究

基于风险交流和静态次优理论的视角,分析了食品安全各利益相关者的社会共治程度对政府食品监管行为的影响并建立模型。进一步探讨了消费者私人资本存量、政府监管资源的投入及政策的稳定性等对不同状态变量的影响。结果发现,在食品安全监管中,引入积极有效的风险交流环境能够有效地促进社会共治水平的提高,使得消费者私人资本存量达到更高、更新的均衡点,从而促进了食品行业生产和消费的良性循环。     

技术创新和标准化的融合框架研究:基于供给侧结构性改革视角

在新一轮的全球产业结构大调整中,技术创新和标准化的融合发展愈发明显.立足中国情境,提出基于供给侧结构性改革视角的技术创新和标准化的融合理论框架,以进一步厘清融合过程中所蕴含的机理.其中,外部环境主要分析制度供给、产业供给和要素供给对两者融合的外生推力作用;内部核心以5W1H作为关键维度,使用战略路线图工具分析两者融合的内生拉力作用.研究认为,要善于利用外部环境资源,并准确把握内部核心环节,才能推动产生1+1>2的融合效益,为高质量推动两者融合提供了建议.     

改革开放以来党领导民营经济的发展变迁:一个四维分析框架

民营经济是我国经济社会发展的重要基础,在社会主义市场经济体系和现代化经济体系建设中发挥着重要作用。改革开放以来民营经济取得的巨大成绩与党的领导密不可分。新时代要推动民营经济健康发展,应从历史发展中吸取成功经验。为此,从角色认识、政策变化、内容侧重和领导视角四个方面构建一个党领导民营经济发展的分析框架,依据政策文件、关键历史事件等将民营经济的发展进行多维度分析,从历史进程中探寻党领导民营经济持续健康发展的成功经验。