从企业治理概念看城市的治理结构

随着经济全球一体化进程的加快 ,城市治理结构正经历着向企业家式治理模式的转变。本文通过对企业治理与管理的分析 ,认为城市治理应参照企业治理结构模式 ,建立起有中国特色的城市治理结构。     

股权结构对上市公司绩效的影响

文章总结了国外的研究成果,说明股权结构是通过影响公司治理机制来影响公司的业绩,并分析了中国上市公司股权结构的缺陷与成因,以及中国上市公司治理机制的缺陷,同时提出了改善治理绩效的对策。     

中小会计师事务所发展的理性思考

中小企业是我国国民经济中的一支重要力量,中小企业的存在为中小会计师事务所提供了广阔的发展空间。本文从发展优势、存在的问题等方面对中小会计师事务所进行了分析,在此基础上,提出我国中小会计师事务所的发展对策。     

The impact of corporate governance on state-owned and non-state-owned firms efficiency in China

The purpose of this paper is to expand the literature on the corporate governance of transition economies by analyzing the relationship between corporate governance and productive efficiency in China's publicly listed manufacturing industry firms. We use the principal component analysis and the hybrid meta-frontier DEA model, separating inputs into radial inputs that change proportionally and non-radial inputs that change non-proportionally to measure the technical efficiency and technology gap ratios of publicly listed Chinese firms in different manufacturing industries during 2010–2013. The input variables are the net value of fixed assets, staff number, and the characteristics of the corporate governance system, while the output variables are gross revenue and total profit. The empirical result shows that inefficiency due to corporate governance is the main reason for lower efficiency in most manufacturing firms. For the technology gap ratio (TGR), the metal and mineral and the machinery, equipment and instrument are the two highest efficient sectors, whereas the paper and allied products sub-industry has the lowest efficiency during 2010–2013. In addition, the ratio of state-owned firms whose inefficiency is mainly caused by corporate governance to total state-owned firms is greater than that of non-state-owned firms in each year. The TGR analysis shows that the efficiency performance of non-state-owned firms is greater than state-owned firms.     

Spatial co-localisation of firms and entrepreneurial dynamics

In this conceptual paper, I propose an interpretation of business dynamics in terms of the spatial co-localisation of firms—considered as an intelligent cognitive system—in a circumscribed area in order to form clusters of various types. I interpret clustering by adopting the methodology of multi-agent combinatory systems: that is, systems formed by collectivities of agents (firms) in which an internal feedback recombines the micro behaviours of the agents (localisation) in order to produce a macro effect (cluster) which, in turn, modifies the attractiveness of the area and conditions the subsequent localisations. I also present the idea that if a cluster has fitness advantages for new firms, then usually new entrepreneurs are formed within it and the cluster widens, due to the endogenous genesis of new firms.     

Managing risk in the formative years: Evidence from young enterprises in Europe

This paper empirically investigates aspects of risk management in young small enterprises? effort to survive and grow. We use a new dataset on several thousands small businesses in their “formative age” (2–8 years old) in 10 European countries and 18 sectors. Firms across all types of sectors use internal risk mitigation strategies to manage technology risk and operational risk. Financial risk is managed by tapping formal and informal networks. Market risk appears less amenable to internal management action. Formal network participation (strategic alliances) is a strategy cutting across all kinds of risk with the exception of operational risk. Firms in knowledge-intensive sectors (high-tech manufacturing and KIBS) engage in risk management activities more extensively. Firms led by more educated entrepreneurs and/or operating in demanding volatile markets tend to network more and to use internal risk mitigation strategies more extensively.     

西方的城市治理及其对我国的启示

分析了西方城市治理的特点及引起西方城市治理方式转变的原因,并对西方城市治理对我国城市发展带来的启示提出了相应见解.     

The strategic decision making of entrepreneurs within small high innovator firms

The study examines strategic decision making among entrepreneurs from small firms engaged in early stage commercialisation. It is based on a questionnaire survey of 57 firms and the results suggest that if entrepreneurs within small innovator firms feel the innovation can be commercialised with relatively few obstacles they will tend to downgrade the importance of external advisors. Greater value is placed on the views of customers and where the entrepreneur has the power to proceed with the innovation without recourse to other stakeholders he/she is most likely to go ahead if a positive response is received from leading customers. The article expands upon these findings to outline the design, development and application of a diagnostic assessment and screening tool to assist such entrepreneurs, formulate more systematic strategies than the response to an initial customer.     

Government and governance: The value of project management in the public sector

Governance is an emerging theme that has been associated in the public sector with a real political need to satisfy stakeholders by demonstrating accountability and transparency while effectively implementing policy. Many initiatives relating to governance are generated by a need for improvement of organizational performance and ability to implement and adapt to change. These generally take the form of projects and programs encouraging a variety of project management implementations in the public sector. This article reports on examination of the expectations and realization of value from investment in project management in four Australian public‐sector organizations with particular reference to the government context, the perspective of public value management (PVM), and the support that project management provides in meeting the demands of public‐sector governance.     

Networks and linkages among firms and organizations in the Ottawa-region technology cluster

This paper reports on a study of the networking and linkage practices of technology and non-technology firms within the Ottawa cluster. The work seeks to understand how and why particular patterns of networks and linkages evolve and it examines empirically the usage and value of networks and linkages. Previous work argues that technology firms need to be relatively more adept at developing external relationships in order to be successful than do non-technology based companies. This work, however, finds that technology firms exhibit fewer linkages than non-technology based companies do within the Ottawa cluster. The research suggests that the vitality of the Ottawa cluster could be further enhanced through the promotion of additional networking and linkages among regional firms. A key implication for management practice is that CEOs of technology-based firms should work towards establishing and maintaining additional valued relationships.     

城市户外广告监管的多元互动

基于城市户外广告媒体监管机制的文献梳理和现实回顾,分析了城市户外广告的监管主体和监管机制,阐述了城市户外广告媒体监管的不确定性风险,即政府俘获造成寻租风险,资源开发造成产权风险,特许经营造成市场风险,并结合监管过程中的治理冲突,尝试构建城市户外广告监管的协作性公共管理系统。该系统以政府、行业与公众三方互动为输入,通过协作性管理的转换机制输出良好的广告秩序和经济效益,实现治理模式从单一垄断向多元互动模式的转变。     

关于城市治理的理论与实践

我国亟待建立一个符合国情的城市综合治理的理论体系 ,这将对我国城市的高质量发展具有深刻的现实意义。文章探讨了恒常综合治理、临时综合治理与专项治理的关系 ,并提出城市综合治理的基本要求 ,即 ,规范教育预防与依法严治相结合、法治与德治相结合以及国际对接、国际认证与中国国情相结合。     

The effects of interorganizational governance on supplier's compliance with SCC: An empirical examination of compliant and non-compliant suppliers

Often, there is a huge gap between the requirements of the Supplier Codes of Conduct (SCC) imposed by buyers from advanced economies and actual compliance with SCC in developing countries. It is difficult for reseachers to reach suppliers who have violated SCC, especially within a large sample, because few disclose SCC violations to the public. In this paper, however, we identified 108 non-compliant Chinese apparel and textile suppliers. Through the investigation of these non-compliant suppliers and their compliant peers, this paper tests the impacts of antecedent factors (price pressure, production complexity, and contract duration) and buyer's governance mechanisms (peer-to-peer and buyer-to-supplier) on the likelihood of a supplier's compliance with SCC. While the buyer-to-supplier governance does not show significant effects, the peer-to-peer governance demonstrates the likelihood of supplier's commitment to SCC. This research reveals that if buyer's governance efforts move away from threat and toward cooperation, supplier's compliance with SCC could be more sustainable.     

对住宅小区环境设计的思考

随着住宅小区买方市场的形成,消费者对住宅小区和小区环境提出更高的要求。本文着重从设计程序、追求角度、模仿角度和投资比例等几个方面谈了住宅小区环境设计中的几个常见误区及避免措施。     

西方公司治理模式的比较及其在我国的选择

文章首先从公司治理的理论渊源及其内涵入手,进而论述了西方发达国家两种不同的公司治理模式并对其进行了比较,在此基础上,笔者结合我国的具体国情,借鉴西方公司治理的经验,认为我国公司治理模式的最佳选择是利益相关者模式。     

会计师事务所品牌经营策略研究

品牌是会计师事务所核心价值与整体价值的综合体现,注册会计师审计是高风险行业,要想生存、发展,必须有作为注册会计师行业的“品牌”。执业质量是注册会计师的生命钱,会计师事务所更是以执业质量为支撑点。品牌是无形资产,具有无形资产的一般特徵,同样也是注册会计师行业品牌的特徵,其品牌价值就是注册会计师的一种服务、会计师事务所的一种识别标志或名称给其带来的附加值。当前,中国会计师事务所品牌经营面临困难,需要根据会计市场需求和自身发展能力创建品牌;同时,需要研究品牌竞争策略。     

上市公司代理成本与企业绩效关系研究——来自金融类上市公司证据

我国企业存在的代理问题主要表现为高管人员在获得高额薪酬的同时还会职务消费。本文以委托代理理论为基础,基于2001年至2007年的金融类A股上市公司数据,对高管代理成本与企业绩效的相关性进行了实证检验,结果显示:我国金融类上市公司职务消费不能对企业盈利能力、规模产生显著影响,高管薪酬激励能显著提高企业规模,但对企业盈利能力提高不显著。     

Costs of short-term credit for small and large firms

Changes in costs of credit for small and large firms respond differently to economic conditions and the markets are segmented. Costs for small firms are less responsive to changing economic conditions. Small firms borrow via credit card loans and from banks. Dynamic models prove the costs of funds are negative functions of quantities borrowed and positive functions of the Fed funds rate. During recessions, the decline in funds’ prices to large firms is greater than the reductions to small firms. Large firms benefit to a greater extent than small firms when prices of credit are changing.     

城市合同:法国区域治理的经验与启示

在以多中心、平等治理及和谐关系为特征的城市合同治理方式的推动下,法国构建了世界上较为成熟与成功的善治模式,体现了当今社会对善治的系列要求。法国区域治理所采用的城市合同治理模式,具有以下三点启示意义:即有计划、有步骤的市场分权是实施城市合同的必要条件和有效途径;跨界治理机构的协调参与是城市合同有效进行的保障;城市合同是有效处理区域公共治理主体间利益矛盾冲突关系的基础。     

The embedded financial governance system based on COSO framework A new method of integration

The global financial crisis is spreading at an alarming rate across the world. The speed of the spreading and its tremendous impacts to economic is unprecedented in half a century. Through researching its impacts to finance, the authors can clearly find that to a large extent most enterprises went bankrupt and closed down because of the weak financial governance system and lack of effective control to internal financial operation Based on this background, the authors analyzed the problems of the traditional financial governance, and tried to find solutions. Applying the concept of COSO （The Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting） framework into the financial governance system, the authors can reconstruct the embedded financial governance system based on COSO framework, and better control the company＇s financial activities. In this way, the enterprise can effectively improve its management level and operational efficiency, and promote its sound and sustainable development.