中国企业做强做大的对策建议

一、2003中国企业500强与世界500强的差距 中国企业最近几年的成长速度在加快,目前已经形成了一批有比较优势的企业和产业,入围世界500强企业的规模也越来越大,并且已具有了一定的竞争实力。但是,与世界500强企业相比,中国大企业的差距仍然很明显。 1.企业规模上的差距。尽管与2002中外500强企业相比,2003中国500强企业的规模在扩大,2003世界     

关注企业员工福利保障

近日,我国首个聚焦企业员工福利保障的指数研究报告——中国企业员工福利保障指数在京发布。据了解,这个"中国企业员工福利保障指数"首次的调研范围涵盖了中国内地30个省(区市)、64座大中城市、4000多家企业,主要是通过对企业员工和人力资源部门负责人的实名制网络调查和企业入户调查等方式,形成一个数据库,然后用不同的条件筛选计算出的各种分项指数,来观测中国企业员工福利的现状。何为企业员工福利呢?员工的福利待遇又称为劳动福利,它是企业为满足劳动者的生活需要,在工资和基金收入之外,向员工本人及家庭提供的货币、实物及其他服务的劳动报酬,它是酬薪组成的一个重     

供电企业财务预算管理探析

随着电力体制改革的深化,供电企业将更多地参与到电力市场的竞争中去,从哪方面入手提高企业管理水平,是供电企业经营和发展首先必须认真思考的课题.财务预算管理是企业管理的核心内容,它作为现代企业管理的重要手段,其目的在于以分析、预测和决策为基础,通过预算、执行、分析、监督考核等实践活动,保障企业的生产经营活动、财务状况、经营成果处于可控、在控状态,及时发现和消除经营活动中遇到的问题,促进和保障企业发展战略的实施.     

印尼税制对石油工程技术服务企业的影响及应对策略

印尼石油市场潜力大,但纳税环境不成熟,依法纳税难以保障;税务机关行政效率低下,退税周期长,退税成本高;中间环节多,重复纳税,增加企业税负.中资石油工程技术服务企业应在熟悉印尼税法的基础上,进行税务筹划,合理避税.1）要优选分包商和石油公司,规避税务稽查风险;2）优化业务操作环节,避免重复纳税;3）建立预算及预警机制等,多角度调控税前利润至预设范围,优化公司所得税负.在依法纳税、保障项目实施的过程中,中资企业要寻找更加优化的税务筹划方法,为工程服务企业在印尼的长远可持续发展服务.     

"中国大型工业企业发展战略"研讨会观点综述

由四川大学管理学院、四川省管理科学学会联合主办的“中国大型工业企业发展战略”研讨会于1999年11月27～28日在四川大学国际会议中心召开。来自北京大学、中国人民大学、浙江大学、武汉大学、中山大学、华中理工大学等国内著名高校、国家经贸委等政府部门、《中国工业经济》、《管理世界》、《光明日报》、《经济日报》、《经济研究参考》等单位以及青岛双星、重庆建设、长安集团等国内外知名大企业的专家学者、政府官员和企业家等百余名代表参加了会议。会议围绕中国大型工业企业的发展战略及其相关问题进行了广泛的交流与探讨。1.中国大…     

对石油企业社会责任问题的思考

新世纪以来,在世界范围内出现了强化公司社会责任的新潮流.人们对企业的期望,已经不仅仅局限于解决就业、赚取利润和缴纳税收等基本功能,而是更希望企业有效地履行社会责任,承担起推动社会进步、保护环境和生态、维护市场秩序、扶助社会弱势群体、参与社区发展、保障员工权益等一系列社会责任和义务.跨国公司在履行社会责任方面已经迈出了实质性步伐,并取得了很大成效,我国政府、企业和社会各界也越来越关注企业的社会责任问题.中国石油企业作为关系国民经济发展和国计民生的重要基础性骨干企业,应当立足大局,着眼长远,在履行经济责任和政治责任的同时,深入研究和全面履行好企业的社会责任,树立起负责任大公司的良好社会形象,成为优秀的"企业公民".     

百年GE做大做强的新内涵

美国通用电气公司(简称GE公司)的发展一直广受全球关注.本文介绍了GE公司的基本现状及其做大做强的企业发展理念,分析了它在近年来提出有机增长的背景,着重阐述了其实现企业做大做强目标的"六要素增长实施流程"及相关保障措施,供我国企业参考和借鉴.     

亟需国家政策法规的有力支持

对外工程承包业务涉及领域广、项目工期长、不确定性风险大,必须要有强有力的法律保障,才能确保其顺利发展。就我国现有法律体系而言,在保障"走出去"企业利益、促进企业良性有序竞争和鼓励海外业务开拓等方面仍存在较大的改善空间。     

责任根植文化,文化引领责任

中建信条企业使命:拓展幸福空间企业愿景:最具国际竞争力的建筑地产综合企业集团核心价值观:品质保障价值创造企业精神:诚信创新超越共赢在中央企业推进社会责任管理提升的大背景下,《中建信条》成为中国建筑打造"文化引领社会责任模式"的标志,从责任根植文化、文化引领责任的视角,打开推进公司可持续发展之门。     

论做强做大中国企业

随着经济的迅速发展,我国企业也在发展壮大。所有关心我国企业发展的各界人士都一直关注中国企业前行的步伐。那么,我国企业在追赶世界顶级高手上取得了哪些成绩?目前的差距在哪里?下一步又如何加快发展?这是我们必须思考和回答的问题。一、企业的大与强古今中外,凡是经营企业的,没有一个不希望企业能够不断成长、发展的。而衡量企业成长的标志,一个是“大”,另一个是“强”。所谓“大”是指企业的规模大,一般用产品销售额、资产总额、企业员工数目和产品市场覆盖面与占有率等指标表示。企业“强”的内涵比企业“大”要复杂些。所谓“强”是…     

Are social media companies motivated to be good corporate citizens? Examination of the connection between corporate social responsibility and social media safety

This paper explores the connection between corporate social responsibility and social media safety. By examining the legal framework governing social platforms in the United States and case studies of online harms, we explore whether current U.S. laws and company content moderation policies are effective in eliminating content (revenge porn and acts of terrorism) that is universally agreed to be harmful. Finally, the paper makes a number of suggestions for improvements in policy.     

独立董事制度在普通法系国家（地区）篚移植及其启示

1990年以后,许多普通法系国家（地区）引入了起源于美国的独立董事制度,以期加强公司治理,提高国家竞争力。这表明,在全球化背景下,不同国家的公司治理具有趋同的趋势。然而,从实施效果来看,这些国家（地区）的独立董事制度尚存在种种问题,其有效性与美国有一定差距。这又反映了公司治理制度移植以及全球趋同的困难性。     

The Role of the Senior HR Executive in Japan and the United States: Employment Relations, Corporate Governance, and Values

Based on an original survey of senior human resources (HR) executives, this paper provides empirical data for a comparison of HR management structures and practices in Japan and the United States. In both countries, the headquarters HR function has shrunk and employment decisions have become more decentralized in recent years. However, because the pace of change has been more rapid in the United States, the gap with Japan has widened. Significant differences persist in other areas, such as the HR executive's role in strategic decisions, perceived power of the HR function, executive values, and the consequences of these values for organizational outcomes and corporate governance.     

The Ascendancy of Employment Arbitrators in US Employment Relations: A New Actor in the American System?

In this paper, we survey the underpinnings of the trend towards employment arbitration in the United States, and its implications for the broader industrial relations system. Specifically, we address the question of whether or not employment arbitrators have been substituted for collective bargaining by the government to an extent that warrants their inclusion as an actor in the industrial relations system. We review developments in workplace dispute resolution in the United States, the literature that attempts to explain these developments and posit an assessment of the stability of employment arbitration, and employment arbitrators, as a central feature of the US industrial relations system.     

Management and ownership effects: evidence from five countries

Despite the growing recognition in the corporate governance literature that the relationship between ownership concentration and profitability is context dependent, this issue has not yet been subjected to direct empirical investigation using a single cross-national sample. This study empirically examines the ownership concentration–performance relationship across the nations of Canada, France, Germany, the United Kingdom, and the United States. Essentially, we argue that the correlation (if any) between ownership concentration and firm profitability differs across countries in a systematic way determined by the national system of corporate governance. Results indicate that important and statistically significant differences do in fact exist across the countries studied. © 1998 John Wiley & Sons, Ltd.     

燃气行业国家控制型公司治理模式分析

对燃气行业中的国有独资及国有控股两种国家控制型公司治理模式进行了问题分析和对策研究,认为中国燃气行业应从从政企分离,董事会、监事会、经理层等方面进行公司治理模式改革。     

Who gets the carrot and who gets the stick? Evidence of gender disparities in executive remuneration

This paper offers a new explanation of the gender pay gap in leadership positions by examining the relationship between managerial bonuses and company performance. Drawing on findings of gender studies, agency theory, and the leadership literature, we argue that the gender pay gap is a context‐specific phenomenon that results partly from the fact that company performance has a moderating impact on pay inequalities. Employing a matched sample of 192 female and male executive directors of U.K.‐listed firms, we corroborate the existence of the gender pay disparities in corporate boardrooms. In line with our theoretical predictions, we find that bonuses awarded to men are not only larger than those allocated to women, but also that managerial compensation of male executive directors is much more performance‐sensitive than that of female executives. The contribution of attributional and expectancy‐related dynamics to these patterns is highlighted in line with previous work on gender stereotypes and implicit leadership theories such as the romance of leadership. Gender differences in risk taking and confidence are also considered as potential explanations for the observed pay disparities. The implications of organizations' indifference to women's performance are examined in relation to issues surrounding the recognition and retention of female talent. Copyright © 2010 John Wiley & Sons, Ltd.     

Wage Differentials in São Paulo's Labor Force

To explain the variation in the salaries of specialized workers in São Paulo's industries of transformation, we have used a model made up of five variables: the person's occupational preparation, the influence he may exert within the company because of his occupation, his age, his seniority in the company, and his time on the job. The data obtained for the total sample show clearly that the status of the worker within the company (occupational influence) as well as his occupational preparation and age, are powerful partial determinants of salary levels in São Paulo. On the whole, training is the most powerful of these variables because it has a strong direct effect on wages and because it has an indirect effect on wages through its impact on occupational influence level. Variables indicating experience in the company (seniority) and in the present job are almost negligible. The results suggest the presence of a modern industrial structure where one's technical preparation and position in the company are closely related and where these factors weigh far more heavily than experience on the job and in the company. Except for age, the viable variables used here are special cases of major status dimension: wealth (wages); power (occupational influence); informational status (occupatibnal preparation or education). Occupational prestige was also investigated and, in a stepwise regression, was found useless as a determinant of wages. In this research we explore, possibly for the first time, the use of a power variable, occupational influence, as a determinant of a reward variable, hourly wages. Though theoretically promising, power has previously been remarkably resistant to empirical analysis. Although our use of occupational influence has been successful, the introduction of new variables is always risky. We hope that others will conduct studies leading either to refinements in the use of this and similar indicators or to their rejection. Also, recent publications report only a small effect of most known variables on individual income differentials in the United States. Perhaps adding occupational influence might help. It is worth repeating that in the present data-set, this variable alone explains just about as much variance in hourly wages (23 per cent) as a set of 13 repressors does on job income (27 per cent) in data analyzed by Spaeth. The whole set of five variables is, of course, more effective here, with 36 per cent of the variance explained. These differences may be due to many factors. It would seem that education may be more influential in Brazil—or at least in this sample —than in the United States. Clearly, educated personnel are in shorter supply than in the United States, and the relative rewards may be greater. If this is true, the rewards for education should decrease as Brazil's education system improves. In any case, by its clear elimination of job experience and seniority, and its strong support for occupational training, occupational influence level, and age, we hope the present work may add to the growing body of evidence regarding the determinants of wage differentials, especially in Brazil and perhaps in other dynamic third world sectors.     

Strategy transformation through strategic innovation capability – a case study of Fanuc

This paper presents a theoretical framework under which large companies should be able to bring about strategy transformation. First, we present the concept of ‘strategic innovation capability’, a corporate system capability to achieve corporate strategy transformation by strategic innovation. Then, we consider strategic innovation capability by comparing it with previous theories (dynamic capability, major innovation, dynamic capability, breakthrough innovation capability). Second, we present the case example of strategy transformation at Fanuc, a company that holds the top global share in the numerical control (NC) market. In this case study research, we consider and analyze historically how the company aimed for new creativity in the NC market, developed innovative NC technology for the machine tool market, and used that technology energetically for commercialized products. From the strategic innovation capability framework, the core theory of this paper, we also analyze and consider how top management made conscious efforts to form a new development organization within the company, and the processes involved in achieving strategy transformation to establish competitive superiority in this field. Finally, we discuss the implications drawn from this case analysis, and the issues for future research.