《企业分类办法》再解析

上期，本刊刊发了《管理新坐标》，全面扫描新出炉的《海关企业分类管理办法》。对于一部划定海关与企业关系的重要法规，有必要从立法的角度再次细读。     

浅析企业诚信的缺乏与建立

社会中,企业经营诚信是个亟待解决的问题,少数企业不讲诚信得经营对社会构不成太大的威胁,但是如果企业在这方面不讲诚信,而社会又对这种行为漠不关心,并且企业之间更是相互效仿,那么将会对整个社会造成直接影响。企业经营缺乏诚信是整个社会都迫切需要解决的问题。在我国企业经营中,诚信缺失的问题已存在相当之久。目前可以说是越发激烈,社会的无赖现象日趋严重,整个社会诚信链条迎来了巨大挑战。目前我国的市场经济飞速发展,相应的也制定了一系列法律、法令和法规。但是,由于整个社会风气的败坏,企业经营道德扭曲,许多企业只顾眼前利益,鼠目寸光,破坏了应有的价值观和基本的道德准则。某些企业经营丧失诚信,相互欺诈,假冒伪劣产品横行,消费者因此深受其害。三鹿奶粉事件正是企业诚信匮乏的一个具体的体现。诚信精神的树立,应倡导诚信理念,普及诚信知识,加强诚信教育,使每个人对诚信的价值有更深入的了解,并充分认识到诚信对企业乃至社会发展的重大意义,使企业经营活动中的各个环节得以贯穿,实现企业市场利益的最大化     

“互联网+”助力企业征信服务发展

最近几年来,我国经济快速发展,经济的稳步增长带动了各行各业的进步,尤其是互联网技术。根据有关的资料显示,互联网技术在我国已经做到了大规模的普及,"互联网+时代"已经到来。企业要想在未来得到更长远的发展,就要关注社会的形势,积极的进行改革,与"互联网+"时代进行融合。征信服务对于我国企业的发展非常的重要。本篇文章我们以企业的发展作为文章的切入点,就征信服务的实行展开讨论,希望可以引起人们的关注,解决相关人员的问题。     

EVA考核提高了企业价值吗

自2010年以来,国资委为解决企业负债率过高、过度投资、价值创造能力弱等问题,在业绩考核体系中引入EVA指标。随着企业的深入实践,EVA已经发展成为一个完整的价值管理体系,贯穿企业经营管理的各个环节,帮助企业提高资源配置率,创造更多的价值。     

CIS形象战略在中国企业的发展问题研究

CIS战略由企业的理念识别(Mind Identity,简称MI)、行为识别(Behavior Identity,简称BI)和视觉识别(Visual Identity,简称VI)三个系统构成。实施CIS战略,就是通过MI、BI和VI整体性的协调运作,借助各类传播方式和媒体,将有创意和个性鲜明的企业经营理念和经营行为传递给社会公众的行为,是社会公众头对企业及产品与服务产生偏爱、信赖的心理效应和舆论氛围。本文对中国企业CIS本土化发展的问题进行了研究。     

Textile

Light industry in China,as an important part of national economy,is mainly referred to consumer goods industry. After three decades＇ rapid economic growth, China has grown into a country of abundant light industry production,supplying inexpensive and diversified light industry goods of high quality. In 2007, scaled enterprises in light industry have accomplished the output value to approximately RMB 7604.1 billion and the export value to USS270.3 billion.     

初次分配效率与公平的政策组合与效用选择

按照对效率与公平偏好的不同,初次分配效率与公平的政策组合有四种类型:"轻效率,轻公平"型;"轻效率,重公平"型;"重效率,轻公平"型;"重效率,重公平"型。不同社会发展阶段收入分配政策的制定实际上是对这四种政策组合的选择,以选择能带来最大化效用的分配制度。用分粥模型形象地对效率与公平的各种政策组合进行模拟,并根据收入分配效用函数对效率与公平政策组合的效用选择状况进行分析,结果表明,在初次分配"重效率"目标不变的前提下,消除收入分配不公平、减少贫富差距的关键在于同时建立初次分配"重公平"的机制。     

简析WTO协定下贸易权的绝对性与相对性

为应对由全球经济衰退带来的国内经济社会问题,某些成员常把WTO协定下的贸易权作为其调整和推进对外贸易的政策工具和法律盾牌,致使WTO成员间由来已久的贸易权纠纷雪上加霜。对WTO协定下的贸易权进行性质定位,并据此分析其绝对性和相对性,有助于明晰成员享有贸易权的限度和范围,有助于理解程序性质的贸易权和实体性质的贸易权,由此期望为解决成员间的贸易权争端提供新思路或新方法。     

Intrapreneurial intentions versus entrepreneurial intentions: distinct constructs with different antecedents

We posit that entrepreneurship and intrapreneurship are distinct entrepreneurial behaviors that differ in terms of their salient outcomes for the individual. Since individuals are likely to differ in their attitudes to these salient outcomes, and in their entrepreneurial self-efficacy, we hypothesize that a different strength of intention for entrepreneurship versus intrapreneurship will be due to individual differences in self-efficacy and in their attitudes to the outcomes from entrepreneurial, as compared to intrapreneurial, behavior. We find that while self-efficacy is significantly related to both entrepreneurial and intrapreneurial intentions, attitudes to income, ownership, and autonomy relate only to entrepreneurial intentions, while attitude to risk relates only to intrapreneurial intentions.     

International briefing 24: training and development in Bangladesh

Training and development activities in Bangladesh have yet to be systematic and able to fulfil the needs of the economy and industry. The national educational and training system failed to provide adequate knowledge and skills to the workforce. However, private sector organizations are undertaking different initiatives to cope with the industry skill requirements and are trying to develop their own employees. Recent government initiatives seem to be encouraging for future training and development activities in Bangladesh.     

The Role of International and National Agencies in Trade–related Capacity Building

With increased recognition that trade can bring significant benefits to developing countries, and the launch of a new trade round, bilateral and multilateral agencies have begun to mobilise resources for trade–related capacity building (TRCB). The biggest challenge is to ensure that available resources are effectively utilised to deliver tangible benefits to developing countries. This paper argues that the effective delivery of TRCB relates specifically to two areas: in–country to help formulate appropriate trade positions as well as to place trade reform in the context of the country's overall development strategy that will promote a supply response and facilitate pro–poor growth; and secondly within the global rule making process to ensure that implementation of WTO rules and efforts to negotiate and implement future disciplines makes sense from a development perspective, and that TRCB is considered in the context of other competing development needs. The paper elaborates an issues based approach to bring the main providers to TRCB and bilateral donors together to support recipient countries to include a trade agenda in their overall development strategy and to facilitate developing country participation and implementation of WTO agreements that could be formulated within the global trade rules.     

构建我国多层次证券市场体系的思路与对策

本文认为,分层次的证券市场结构适应于企业不同成长阶段的融资需求,能促进资本市场及整个经济的快速发展;我国证券市场体系过于单一,无法满足不同类型融资者和投资者的需求,严重制约了我国经济的发展。文章提出了构建我国多层次证券市场体系的思路即尽快合并沪、深两个证券交易所,形成一个主板市场;推出创业板市场,完善资本市场结构;恢复和发展柜台交易市场,形成区域性的柜台交易市场与全国性证交所市场、创业板市场相互补充的多层次资本市场体系。     

强化金融支持中小企业发展创新的对策思路

目前中小企业贷款已进入高速发展期。建立高效的金融支持体系对促进中小企业发展创新、保持经济持续发展具有重大的现实意义。金融支持的目的,是通过各种金融支持方式帮助中小企业在获得资金的基础上,借助融资推动中小企业改善经营管理、促进中小企业成长发展。强化对中小企业发展创新的金融支持,应抓住金融结构创新这条主线,研究制定与《物权法》相适应的配套措施,促进中小企业融资方式创新;依靠两个完全不同的金融市场,建立和完善为中小企业服务的金融组织;完善担保运行机制,促进中小企业担保信用体系健康发展;用新的理念、新的经营模式,为中小企业定做融资产品。     

毛泽东的舆论宣传与新闻思想

毛泽东认为,舆论宣传和新闻工作是为革命党人的革命事业服务的,它通过宣传革命、打击敌人、教育人民以唤起和鼓动人民参加与支持革命。为实现这一目标,从事革命的舆论宣传和新闻工作者应该利用各种舆论手段宣传党的路线、方针和政策,并适应革命形势的发展变化而确定一定时期和阶段的宣传工作重点．以良好的写作技能写出文风活泼、使人爱看的文章。     

From foreign investors to strategic insiders: Shifting parameters,prescriptions and paradigms for MNCs in China

Multinational corporations (MNCs) entering and operating in China have been significantly changing their dominant strategies over the past two decades to cope with China's shifting competitive and regulatory environments. The new strategies have resulted in a status shift such that MNCs are no longer merely “foreign investors”; they have become “strategic insiders” who view their large-scale China operations as key to their overall corporate success. To provide an overarching picture of this status shift, this article identifies and discusses shifting competitive parameters facing MNCs (from scant to strong competition, from niche to massive competition, from single- to multi-market competition and from structural similarity to multiplicity), as well as the shifting regulatory parameters they face (from entrance to operational intervention, from separation to convergence with domestic policies and from national control to regional regulation). This article also analyzes the shifting dominant strategies MNCs use to deal with changing environmental landscapes, including shifts from parent to national integration, from production relocation to value chain localization, from competence transfer to competence building, from competition to coopetition, from repetition to adaptive diversification and from alliance building to restructuring. This article concludes by discussing how the above strategic shifts provoke the extension and rethinking of extant MNC theories and what future issues merit particular attention.     

我国虚拟旅游发展的SWOT分析及战略研究

随着对网络旅游内容和层次要求的提高,侧重于景点的“网络虚拟旅游”应运而生。基于SWOT分析,发展我国虚拟旅游的战略是：加强政府扶持力度,扩展虚拟旅游产品类型,加大虚拟旅游的宣传力度以及在真实旅游营销中的运用;整合旅游信息资源,将虚拟旅游参与到真实旅游规划中;注重虚拟旅游内容层次,推出品牌化在线主题游路线,全面提升虚拟旅游的技术水平。     

Propensity to plan,financial capability,and financial satisfaction

Propensity to plan is an indicator of financial capability that contributes to consumer financial well‐being. Previous research has shown that propensity to plan is positively related to objective financial well‐being but little research was found to examine its association with subjective financial well‐being. Using financial satisfaction to measure subjective financial well‐being, this study addressed this research gap and had three objectives: (1) to explore factors associated with propensity to plan, (2) to examine the association between propensity to plan and financial capability factors, and (3) to examine the association between propensity to plan and financial satisfaction. Using data from the 2015 US National Financial Capability Study, the results showed socioeconomic differences in propensity to plan. The results suggest consumers with more economic resources had higher scores in propensity to plan. In addition, propensity to plan was positively associated with financial capability factors, suggesting financial planning is a desirable financial behavior. Finally, propensity to plan made unique contributions to financial satisfaction after controlling for socioeconomic and other financial capability factors.     

Crossing the chasm: Leadership nudges to help transition from strategy formulation to strategy implementation

Top managers tend to focus on strategy formulation and planning but fail to embrace the problem-solving complexity of strategy implementation. This can lead to implementation failures that are reflected in misaligned organizations that seem to know where they want to go but cannot seem to get there. We posit that one reason for the ineffective transition from strategy formulation to strategy implementation is that planning is associated with a different set of thought processes and emotional experiences than is required for strategy implementation. We integrate research from management (strategy implementation and change management) with that from psychology (self-regulation and nudges) to identify the transition from strategic planning to implementation as a roadblock that prevents effective strategy implementation. We then present six leadership nudges that aid this transition. The first set of nudges are willpower-enhancing nudges that rely on increasing willpower to help transition from planning to implementation: Remove the distraction to plan, develop implementation intentions, and use verbal framing. The second set are desire-reducing nudges that work to decrease the desirability of planning and in so doing facilitate the transition to implementation: Highlight the end game, leverage a crisis, and celebrate small wins.     

江西现代物流业发展现状、问题与对策

现代物流业是国民经济发展的动脉和基础产业,其发展程度成为衡量一国现代化和综合国力的重要标志之一。近年来,江西把加快发展现代物流业作为调整经济结构和地区布局、提高经济整体运行效率和质量、改善投资环境和增强综合竞争力的战略选择,物流设施日趋完善、物流规模不断扩大、物流形式呈现多样、物流环境持续改善。但是,也应该看到,江西的现代物流业仍处于起步阶段,存在物流发展缺乏整体协调、物流基础设施仍然滞后、对物流的认识尚不到位、缺乏现代物流龙头企业、现代物流专业人才短缺等问题。加快江西现代物流业的发展,应以科学规划引导物流业合理布局、以观念创新构建物流业发展模式、以政策措施加大物流业支持力度、以科技为支撑建设物流运行平台、以长远眼光重视物流人才的培养。     

Ethics in Finance and Accounting: Editorial Introduction

In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity—human activity actually—and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values (human goods), virtues and principles.