国有资本金效绩评价指标体系的探讨

为加强国有资本金监管,科学评价企业经营效绩,财政部等四部委联合颁布了《国有资本金效绩评价规则》及《国有资本金效绩评价操作细则》。虽然新的评价指标体系,较以前有了很大改善,但是仍有不足之处,有待进一步完善。     

我国现行企业绩效评价体系简介及分析

企业业绩评价问题是任何一个经济体系中的核心问题。在科技日新月异信息高速发展的现代社会,建立起一套完整的现代企业绩效评价体系以适应市场经济体制和现代企业制度的要求,客观公正地评判企业经营者的真实业绩,规范企业经营行为,促进企业整体长远发展,在我国市场经济的条件下具有十分重大的意义。     

我国现行企业绩效评价体系简介及分析

企业业绩评价问题是任何一个经济体系中的核心问题.在科技日新月异信息高速发展的现代社会,建立起一套完整的现代企业绩效评价体系以适应市场经济体制和现代企业制度的要求,客观公正地评判企业经营者的真实业绩,规范企业经营行为,促进企业整体长远发展,在我国市场经济的条件下具有十分重大的意义.     

企业效绩评价应注意的问题

根据《国有资本金效绩评价规则》和《企业效绩评价操作细则（修订）》及财政部、国资产委下发的相关文件的规定，企业效绩评价一般分如下几个程序进行：1．向参加效绩评价试点范围的企业下发效绩评价通知书；2．收集整理相关效绩评价资料，核实效绩评价基础数据；3．利用计算数据对企业进行基本评价；4．采用现场考察、问卷调查、情况通报等多种方式进行专家评议；5．形成效绩评价综合评价结论，起草效绩评价报告；6．将效绩评价的初步结果反馈给企业，并征求有关专家意见，形成最后的效绩评价报告。     

论企业效绩评价体系理论框架的构建

目前国内外研究企业效绩评价系统理论还没有形成可以指导系统设计的内在一致的理论框架．因此有必要建立一个普遍适用、完整的理论框架,用以指导系统的设计。在概括总结现有企业的效绩评价系统理论成果的基础上,从三个方面介绍了企业效绩评价系统理论框架的组成及逻辑结构;同时,揭示了效绩评价与相关问题的相互影响;初步建立了一个完整的、有普遍指导意义的理论框架。     

论企业社会责任战略体系的构建

自20世纪90年代以来,伴随着经济全球化的浪潮,企业社会责任运动在全球范围内蓬勃兴起。在国有大型企业和跨国公司的示范和推动下,中国企业在社会责任理念和实践方面也紧跟世界潮流不断推进和完善。随着中国企业对社会责任理解的更加深刻和更加全面,越来越多的企业意识到企业社会责任的履行需要完善的理论体系作支撑,这首当其冲的是要构建起一套科学、完整的企业社会责任战略体系,从战略层面指导企业社会责任实践的实施,推动企业更好地承担和履行社会责任,从而不断提升企业自身的责任竞争力。     

对企业效绩评价指标体系中发展能力状况指标的思考

本文从指标构建和使用效果上对我国现行国有资本金效绩评价指标体系中发展能力状况指标给予思考。指出其在反映企业发展能力状况实现程度时存在的不足之处,并给出改进建议。     

物流企业的虚拟经营模式研究

<正>20世纪90年代以来,虚拟经营潮席卷全球。出现了一些优秀的企业如耐克和锐步等。虚拟经营时代的到来,不仅为大企业开创了一种全新的经营观念及方式,更为中小企业的快速发展建造了一个全新的平台。相对于实力强的大企业,中小企业对资源利用的日趋外向化、产品     

国有大型企业构建财务监控体系的思考

当前企业财务监控中存在着资金管理无序、财务监督乏力、资金使用低效、管理手段落后等问题。应构建多元化的财务监控体制与体系、现金集中控制制度和全面预算管理制度，以完善国有大型企业的财务监控体制与体系。     

Five flaws in evaluating capital expenditures

Five flaws often occur in evaluating capital expenditures. But these flaws can be avoided, along with their disastrous consequences for resource allocation and a firm's competitive position.     

对新时期企业资本运营与筹融资的现实思考

本文从实际出发,依次从三个方面入手对新时期企业资本运营与筹融资的实施进行了深入的探讨,并据此提出了具体的改进策略,以供其借鉴或参考.     

Similarities and differences in small and large corporation beliefs about capital structure policy

Theoretical researchers posit many factors that affect a firm's capital structure decisions. Theory also suggests that these influences will have different impacts on small and large firms. However, empiricists face difficulties in testing these hypotheses due to problems of quantifying the motivations, expectations, and preferences prevalent in the various theories.To test some of the strands of theory and to determine differences between small and large corporation capital structure beliefs, a survey was sent to financial managers of 405 small corporations; 27% of the surveys were completed and returned. By comparing the results of this survey to those of previously published large corporation surveys, similarities (e.g., belief in a financing pecking order, little belief in the importance of bankruptcy costs, agency costs, and information asymmetries) and differences (e.g., less reliance by small firms on target debt ratios, greater preference for zero debt by the small firms) were identified.     

关于完善我国农村金融体制的思考

随着我国经济体制改革的不断深化,我国农村金融体制也在进行着深刻的变化,经过多年的发展我国农村金融体制建设已经取得了一些效果,但是我国农村金融体制还是不够完善.目前,虽然有农村信用社、邮政储蓄、中国农业银行等商业金融机构的扶植,但是我国的农村金融市场依然存在着资金不足,发育速度缓慢,信贷资金不到位等问题,而这些问题也已经成为了制约我国农村经济发展的重要瓶颈问题.本文从我国农村金融体制的存在的问题出发,提出了若干条完善我国农村金融体制的措施.     

The informal venture capital market: Aspects of scale and market efficiency

Risk capital is a resource essential to the formation and growth of entrepreneurial ventures. In a society that is increasingly dependent upon innovation and entrepreneurship for its economic vitality, the performance of the venture capital markets is a matter of fundamental concern to entrepreneurs, venture investors and to public officials. This article deals with the informal venture capital market, the market in which entrepreneurs raise equity-type financing from private investors, (business angels). The informal venture capital market is virtually invisible and often misunderstood. It is composed of a diverse and diffuse population of individuals of means; many of whom have created their own successful ventures. There are no directories of individual venture investors and no public records of their investment transactions. Consequently, the informal venture capital market poses many unanswered questions.The author discusses two aspects of the informal venture capital market: questions of scale and market efficiency. The discussion draws upon existing research to extract and synthesize data that provide a reasonable basis for inferences about scale and efficiency.Private venture investors tend to be self-made individuals with substantial business and financial experience and with a net worth of $1 million or more. The author estimates that the number of private venture investors in the United States is at least 250,000, of whom about 100,000 are active in any given year. By providing seed capital for ventures that subsequently raise funds from professional venture investors or in the public equity markets and equity financing for privately-held firms that are growing faster than internal cash flow can support, private investors fill gaps in the institutional equity markets.The author estimates that private investors manage a portfolio of venture investments aggregating in the neighborhood of $50 billion, about twice the capital managed by professional venture investors. By participating in smaller transactions, private investors finance over five times as many entrepreneurs as professional venture investors; 20,000 or more firms per year compared to two or three thousand. The typical angel-backed venture raises about $250,000 from three or more private investors.Despite the apparent scale of the informal venture capital market, the author cites evidence that the market is relatively inefficient. It is a market characterized by limited information about investors and investment opportunities. Furthermore, many entrepreneurs and private investors are unfamiliar with the techniques of successful venture financing. The author's scale and efficiency inferences, coupled with evidence documenting gaps between private and social returns from innovation, prompt questions about public as well as private initiatives to enhance the efficiency of the informal venture capital market.The article concludes with a discussion of Venture Capital Network, Inc. (VCN), an experimental effort to enhance the efficiency of the informal venture capital market. VCN's procedures and performance are described, followed by a discussion of the lessons learned during the first two years of the experiment.     

Technical efficiency and human capital in the retail sector

The performance of the British retail sectors in terms of productivity growth is not brilliant. This paper focuses on a specific component of productivity growth (technical efficiency) and tests the extent to which its variance across the sector can be explained by the differences in the educational attainment of the pool of workers to which retail firms have access. The empirical analysis is carried out on a sample of 1061 retail firms from the Annual Respondents Database, 1997–2005. The results confirm that the county-level differences of the stock of human capital can explain the technical efficiency differentials across the sector.     

关于现代企业体系结构的综合思考

在瞬息万变的今天,企业日常工作也要从体系结构上给以尽可能大的优待空间.全球经济环境快速发展的变化,市场竞争的日趋激烈与国际化,对现代企业的发展提出了更多的挑战.企业体系结构是近年来国外学术和技术领域兴起的一个研究热点.企业体系编织在特定国家和地区的制度和文化网络中,每个社会因此以其独特方式推动企业发展,并使该社会中的企业在某些行业或领城中更具竞争力,使社会与社会之间产生明显差别.本文论述了企业体系结构含义,讨论了企业体系结构的意义、问题及对策.     

完善现代农业支持政策体系的思考

本文主要对我国现行的农业支持政策的发展历程及其基本内容进行梳理,对目前农业支持政策体系存在的突出问题进行探讨.认为中国支农政策在实施过程中显现的政策监督管理乏力、政策支持结构不合理、政策信息系统不健全等问题较突出,提出建立健全农业支持政策管理系统、完善支农政策结构体系、确立和强化人才支持内容体系、构筑农业支持信息平台的基本对策.     

关于会计管理体制改革的思考

会计管理体制的改革是一项庞杂的系统工程,需要循序渐进实行,围绕企业会计的组织管理方式、方法上的制度安排所展开的会计管理体制的改革.本文就会计管理体制改革谈几点思考意见.     

关于构建会计监督体系的思考

近年来,随着经济犯罪的比例逐年攀升,会计监管单位应突出工作重点,进一步把握打击会计造假、规范市场经济秩序的政策精神,加大会计监督检查工作力度;齐抓共管,进一步形成工作合力,促进企业加强财务会计管理、提高会计信息质量和健康规范运行水平.本文就构建会计监督体系提出几点思考意见.