论跨国公司内部贸易

第二次世界大战以后,跨国公司已经成为世界经济发展的重要力量.跨国公司在经营过程中,实行全球战略和公司内部"一体化",不仅促进了公司外部贸易的发展,也促进了公司内部贸易的发展,由于跨国公司子公司分布在世界各地,跨国公司内部贸易又构成国际贸易.目前,跨国公司内部贸易高达全球贸易额的1/3,跨国公司内部贸易发展已引起人们的关注.     

论跨国公司内部贸易

第二次世界大战以后,跨国公司已经成为世界经济发展的重要力量.跨国公司在经营过程中,实行全球战略和公司内部"一体化",不仅促进了公司外部贸易的发展,也促进了公司内部贸易的发展,由于跨国公司子公司分布在世界各地,跨国公司内部贸易又构成国际贸易.目前,跨国公司内部贸易高达全球贸易额的1/3,跨国公司内部贸易发展已引起人们的关注.     

金融危机新形势下跨国公司关联交易现状及对策

经济全球化的发展,促进了跨国公司生产、贸易、资源配置、金融资本等全球一体化的趋势。跨国公司关联交易是支撑跨国公司全球化经营的平台,通过内部各种资源在全球范围传递,对全球经济发展有着十分重要的影响。当前全球金融危机不断蔓延、国际经济形势日趋复杂,很多跨国公司陷入困境,全球去杠杆化行为已经使一些跨国公司资金链断裂。     

跨国公司内部贸易对我国经济的影响及对策

近年来,跨国公司内部贸易一直受到国际社会的高度重视.随着对外开放的逐渐深入,大量跨国公司进驻我国,伴随而来的内部贸易也越来越多.本文着重分析了跨国公司内部贸易对我国经济的负面影响,并提出相应对策.     

跨国公司内部贸易问题探讨

跨国公司内部贸易是指产品、原材料、技术与服务在同一家跨国公司的母公司与国外子公司之间以及国外子公司之间的跨国流动。跨国公司内部贸易既具有公司内部商品调拨特征，又具有一般国际贸易的跨国流动特征，是一种特殊国际贸易。随着跨国公司发展，跨国公司内部贸易得到较大发展，已占世界贸易总额的1／3以上。本文借鉴一般国际贸易分析范式，探讨跨国公司内部贸易产生的原因、贸易特征、贸易格局、利益关系等，以求对跨国公司内部贸易有一个较全面的认识。     

跨国公司在北京子公司竞争战略的实证分析

面对竞争环境的复杂性,跨国公司海外子公司在进行竞争战略选择时,通常采用的是扩展SWOT分析模型和扩展钻石模型.这种扩展的模型与一般模型的区别是考虑了跨国公司内部网络因素、母国环境因素和跨国公司内部贸易.以跨国公司海外子公司竞争战略选择的模型分析为理论基础,对跨国公司在京子公司的竞争战略选择的环境因素、竞争态势等问题进行了实证分析,并且为本土企业应对跨国公司子公司的竞争提出了建议.     

华为公司内部控制案例分析及启示

在经济全球化的过程中,跨国公司扮演着至关重要的角色.由于跨国公司在我国出现较晚、经营环境复杂,其内部控制存在着体系不合理、发展不成熟的问题,本文通过分析华为公司内部控制体系,指出华为公司之所以成功得益于它先进的管理机制,主要表现在华为建立了清晰的组织架构和多层次的风险管理体系.我国跨国公司应当借鉴华为的成功经验,加强控制的有效性和管理体系的国际化,逐步建立完善的内部控制制度,在国际舞台上发挥更加重要的作用.     

对我国发展跨国经营的研究

一、现状和趋势 统计资料表明,世界高层次、大规模的贸易与投资活动,几乎都是通过跨国公司进行的。随着世界经济国际化、一体化的趋势日益加强,跨国公司通过实施全球战略,在国际兼并、股权国际化、经济合作等方面掀起了新的跨国经营浪潮。面对这种世界经济发展的新浪潮,无论是发达国家还是发展中国家都作出了相应的战略调整,强调并鼓励本国企业进行跨国经营。 我国的跨国经营始于1979年,至1993年底,我国已在120多个国家和地区开办近4500家企业,对外直接投资累计     

对中国跨国公司合理利用转移定价的几点建议

随着经济全球化的发展,跨国公司已经成为当今世界经济活动的主体,跨国公司内部贸易的定价机制,尤其是转移价格,成为跨国公司经营中最具诱惑力的商业秘密武器.我国作为最大的发展中国家,一方面,吸引了大量的外资,但外资企业却大面积的亏损.另一方面,最近几年,虽然我国跨国公司的崛起令世界瞩目,但普遍规模较小,对转移定价的运用也相当有限.如何在跨国经营中既遵守国际惯例和规则,又获取可观的收益,是我国跨国公司必须关注和研究的一个重要课题.而如何借鉴外国跨国公司的经营方法,合理地运用转移价格策略也是我们必须慎重考虑的一个问题.     

浅析我国如何应对物流国际化的挑战

伴随着我国加入世贸组织及世界经济一体化的进程,我国的进出口贸易不断发展。为此,要使我国在世界贸易格局中占据有利地位,提高中国跨国公司的竞争能力和经营优势,加强对国际物流的研究具有极其重要的现实意义。     

Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea

This paper explores the social disclosure policies of large Australian, Singaporean, and South Korean multinational corporations. The researchers advanced arguments about why large multinational corporations respond to “global expectations” rather than simply to the expectations of those people residing in the corporation's “home” country. Two large international surveys conducted in 1998 and 1999 are used to determine global expectations. The results of the testing indicate a minimal association between global expectations, as represented by the two surveys, and social disclosure policies of large multinational corporations. Consistent with previous research, country of origin and industry of operation appear to significantly influence disclosure practices.     

现代公司的控制权矛盾与会计控制目标实现

在公司制企业的基本制度中 ,会计控制系统起着重要的基础性作用 ,其控制目标的实现与企业治理目标具有内在的不可分割的辨证关系。本文将关于现代公司控制权结构问题的一些新的研究成果引入对公司会计控制问题的思考 ,指出公司控制权矛盾的变迁是引发公司会计控制目标偏离的基本原因 ,认为公司权利的和谐配置是会计控制目标实现基础条件 ,这一现实不仅要求我们反思会计控制理论 ,同时要求我们在具体分析公司控制权矛盾的基础上重新思考会计控制的目标及其实现问题。     

跨国公司内部报告与企业经营管理

在当今错综复杂的国际经济条件下,跨国公司要成功地实现全球化的经营,获得国际市场有利的竞争地位,并最终获得发展壮大,需要许多内部和外部条件的配合。因此,对于跨国公司经营管理的研究只局限于经营战略、转移定价机制、知识管理等方面是不够的,还必须从企业内部财会方面入手进行相关研究和探讨。     

Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences

In recent years, International Financial Reporting Standards (IFRS) have been adopted by nations throughout the world. Proponents and standard setters assert that IFRS will produce a number of benefits including improved transparency, international comparability, market efficiency, and cross-national investment flow. In this study, we examine factors that contributed to the early national-level adoption that occurred prior to broad global acceptance of IFRS. Using a conceptual framework of institutional theory and resource dependence, we propose that the interplay of transnational pressures and local factors influenced the level of adoption. We predict differential adoption as a strategic response at three levels of either require IFRS, permit IFRS, or do not allow IFRS, using a sample of 71 countries. As predicted, countries with greater resource dependency, as evidenced by weak governance structures and weak economies, were the early adopters who were more likely to require the use of IFRS. Further, resource dependence also trumps nationalistic pressures against transnational conformity. Our findings raise concerns that required adoption may not always be accompanied by an appropriately supportive infrastructure; thus, there are implications not only for adoption of IFRS, but also for the diffusion of other transnational regulation that influences global business environment.     

TPP情境下的管理会计对策研究

TPP情境表明,作为立足亚太并覆盖全球40％经济总量的全球最大自贸区,必然会对我国企业的利益产生影响与冲击.管理会计通过“管理控制”与“信息支持”系统能够促进企业积极应对TPP情境下的各种挑战,提高企业跨国经贸的管理效率与效益.中国已经与TPP半数左右的成员国建立了自贸区,同时,“一带一路”的全球战略布局也在加速区域生产与供应网络的形成,进而从制度建设上要求会计尤其是管理会计能够提出可操作的相关指引或指南.企业不仅要客观评估TPP的影响,还应结合管理会计技术手段与方法的创新从深层次上寻求TPP情境下的战略应对策略.     

Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives

This study contributes to the literature on global governance by highlighting the importance of not losing sight of the nation state as an important player in the transnational governance arena. Specifically, literature on global (accounting) regulation devotes a great deal of attention to the roles of organisations and agencies with transnational remit (such as global standard setters, donor agencies) while often downplaying the significant impacts of the more traditional cross- country links forged through economic relationships and resource dependencies between national and transnational institutional fields. This was specially noted in the case of the indirect influences of the US’s decision to delay IFRS convergence. While being interpreted as an indirect source of influence, such a decision played a very significant role on the convergence negotiations in India. The study shows how the US influence was channelled through Japan with which India has significant trade and economic relations and, most importantly, holds a joint forum specifically to discuss convergence issues. The consequences of India’s links with countries such as US and Japan in the decision-making process provide a vivid indication of the important roles of cross-governmental relationships in the global governance arena, and also question the position of transnational organisations as pervasive powers in such governance. The study’s findings clearly demonstrate that the pursuit of full IFRS convergence strongly favoured by the transnational forces was invariably challenged in the Indian context by the influences of powerful nation states advocating a more cautious approach.     

以迪斯尼为案例浅谈全球化趋势下的跨文化营销

在国际营销活动中,文化环境是极其重要而又极易被忽略的一个因素,文化差异往往成为企业跨国经营的无形壁垒。那么在国际营销过程中,文化差异问题该如何解决?本人个人认为,主动调整营销战略,积极融入当地市场是最好的解决方法。本文从文化差异的角度着手,以迪斯尼乐园为案例,通过对其在跨文化经营中的成功和失败的案例进行分析,阐述了跨文化运营中存在的问题,并提出了一些相关建议。     

跨国公司在东道国环境实践的研究

当前,跨国公司在全球经济活动中居于主导地位,在推动经济迅猛增长的同时,其对生态环境可能产生的影响亦然引起人们的关注,本文基于"跨界环境管理"的概念,研究跨国公司在东道国可能进行的各种环境实践活动及促成它们的各种因素,为理解它们对东道国可持续发展所起的作用提供一个良好的视角.     

How global brands compete

It's time to rethink global branding. More than two decades ago, Harvard Business School professor Theodore Levitt argued that corporations should grow by selling standardized products all over the world. But consumers in most countries had trouble relating to generic products, so executives instead strove for global scale on backstage activities such as production while customizing product features and selling techniques to local tastes. Such "glocal" strategies now rule marketing. Global branding has lost more luster recently because transnational companies have been under siege, with brands like Coca-Cola and Nike becoming lightning rods for antiglobalization protests. The instinctive reaction of most transnational companies has been to try to fly below the radar. But global brands can't escape notice. In fact, most transnational corporations don't realize that because of their power and pervasiveness, people view them differently than they do other firms. In a research project involving 3,300 consumers in 41 countries, the authors found that most people choose one global brand over another because of differences in the brands'global qualities. Ratherthan ignore the global characteristics of their brands, firms must learn to manage those characteristics. That's critical, because future growth for most companies will likely come from foreign markets. Consumers base preferences on three dimensions of global brands--quality (signaled by a company's global stature); the cultural myths that brands author; and firms' efforts to address social problems. The authors also found that it didn't matter to consumers whether the brands they bought were American--a remarkable finding considering that the study was conducted when anti-American sentiment in many nations was on the rise.     

我国发展大型石油 跨国公司的战略意义

<正> 世界石油化工行业的大型石油跨国公司,作为能够主导国际石油经济未来发展的重要力量,愈益受到各国的广泛关注。值此21世纪,为了巩固和提高其在全球市场竞争中的战略地位,中国这样一个巨大的处于增长期的新兴市场自然会成为大型石油跨国公司的必争之地。目前,世界排名前25家大型石油跨国公司已有20家来华投资,项目规模都出现了飞跃式发展。对此,我们既要看到其促进生产力发展的一面,又要看到其不利影响的一面。我国坚持扩大开放,必须走出国门,走向世界市场,实施跨国投资和经营。我国发展大型石油跨国公司是坚持对外开放的