论我国批发业由贸易型向服务型商业的转型

我国批发业一方面由于内外交困,经营面临困境,另一方面,由于现代批发企业的缺位,商品流通体系效率低下。转变传统批发企业的经营思路,由贸易型向服务型商业转型和以服务为中心,为批发企业重新定位,增加服务内容及提高服务水平,打造现代批发企业,是我国批发业走出困境的真正出路。     

中国国有企业学习型组织建设现状研究

以部分国有企业的学习型组织建设状况为例进行了调查和分析 ,最终的测量和分析结果表明 :样本企业在一些方面已经具备了学习型组织的基本特征 ,但还没能完全达到学习型组织的标准 ,大部分企业目前仍处于准学习型组织的状态 ,少数企业达到初级学习型组织     

石化通用机械行业利用外资新政策及应关注的焦点

介绍了从2007年12月1日起施行的<外商投资产业指导目录(2007年修订)>中石化通用机械行业的16项内容,它为利用外资推进我国工业的全面协调发展发挥了积极作用.     

A Study of the Validity of the Moral Ethos Questionnaire and its Transferability to a Chinese Context

This paper begins by comparing and contrasting the Moral Climate Questionnaire (MCQ) and the Moral Ethos Questionnaire (MEQ), and identifies differences in their theoretical orientations. It argues that they seek to measure different things and should not be seen as competing instruments. The MEQ is based on Kohlbergian assumptions, regards the six individual stages of moral development as having equivalents within organisational moral atmosphere, and measures the relative strength of these organisational stages or forces. In validating the MEQ, one problem is its ranks-based questionnaire format, making standard assessments of reliability and validity difficult. The researchers investigated the MEQ's cross-cultural transferability and comprehensibility, by assessing how accurately three groups of 60 undergraduate business students, two Hong Kong Chinese and one Australian, assigned MEQ items to their designated stages. The Australian group met the comprehensibility criterion of 50% stage assignments (hits), but the Chinese did not, with Chinese students using an English version of the MEQ achieving fewer accurate hits than those using an expertly translated Chinese version. The results indicated some lack of cross-cultural transferability and some language-related interpretation differences. Students tended to assign stages 2, 3 and 4 items with greater accuracy than stages 1, 5 and 6, and the paper gives explanations for the lower comprehensibility of the latter. The paper concludes with comments on teaching Kohlbergian concepts to Chinese students and using the MEQ to research Chinese organisations.     

关于外商直接投资对我国环境库兹涅茨曲线的影响及优化途径分析

本文通过FDI对EKC的影响分析,得出从改革开放到目前,总体上看FDI对EKC的陡峭程度起加剧作用。从行业分布来看,FDI所在的第一、三产业的项目对EKC的陡峭程度影响不大,而FDI所在的第二产业对EKC的陡峭程度影响很大;从地域分布来看,吸收FDI较多的东部对我国EKC的陡峭程度影响很大,而吸收FDI较少的中西部地区对EKC的陡峭程度影响不大。最后作者对利用FDI优化我国EKC的途径做了分析。     

Explore how Chinese consumers evaluate retail service quality and satisfaction

The present study explores how Chinese consumers evaluate retail service quality and satisfaction. A questionnaire including items from SERVQUAL and RSQS was developed and administrated to a random sample of 556 Chinese consumers based on a literature review of retail service quality. The results of confirmatory factor analyses showed that neither SERVQUAL nor RSQS was able to fit the collected data appropriately. Employing exploratory and confirmatory factor analyses, a four-factor higher-order retail service quality model, ReServQual, in which interaction and trustworthiness, store environment, understanding the consumers, and policy were key dimensions, was identified. The current study contributes to the literature on service business research by reexamining and extending the existing service quality models in the Chinese context. Global and regional retailers should realize that consumers’ perceptions are country specific.     

关于我国股指期货合约设计的探讨

股指期货具有价格发现和套期保值两大功能。选择合适的标的指数是股指期货合约成功与否的关键。合约价值、合约单位、合约报价限制、合约最小报价单位以及保证金水平,均需根据我国证券市场发展的现状,从市场流动性和交易成本两个方面来衡量和确定。     

Managing product safety of imported Chinese goods

While recent recalls and scares have focused greatly on Chinese manufactured toys and foodstuffs, the issue of product safety extends to a wide variety of Chinese-produced goods. The supply chain in China is characterized by cost pressures and quality fade, multiple levels of outsourcing often involving small producers, a large number of counterfeit goods, Chinese cleverness at evading detection, and poor product safety surveillance by both the Chinese and U.S. governments. While some of these characteristics are present in other developing economies, few countries—save China—face all of these issues. To best counteract these forces, companies which outsource goods from China need a well-defined strategy to improve product safety. This strategy should encompass the practices of developing an organizational unit responsible for product safety, securing greater control over raw material sourcing in China, using extreme care in choosing Chinese subcontractors, conducting continuous product testing by multiple parties, being especially vigilant for counterfeits, and improving product traceability. Toward the end of ensuring items which meet quality standards, product safety auditing allows firms to assess their management of product safety of Chinese-made goods.     

Generalizing patterns of store-type patronage: an analysis across major Chinese cities

A systematic, analytical study is presented of patterns of patronage across store types (including hypermarkets, supermarkets, grocery stores and free/wet markets) in urban China. Using consumer panel data collected from a cumulative sample of almost 5000 households, results are generalized across 8 major cities (from the North, South, East and West of China) and 6 packaged goods categories (including traditional Chinese items like soy sauce and more contemporary items such as packaged laundry detergent). Analyses show that there are definite patterns of store-type patronage in urban China, most of which are predictable from the NBD–Dirichlet model (e.g. double jeopardy and the duplication of purchase rule). These patterns generalize across all the city/category combinations studied in this paper, although some important deviations are also identified (e.g. an excess loyalty premium). It is shown how retailers and planners can make use of the observations and theoretical predictions to assess key measures of patronage.     

国内精对苯二甲酸投资及工艺技术分析

对近年来国内建设的精对苯二甲酸项目，在投资及工艺技术应用方面进行统计分析，项目建设呈现规模不断扩大，项目投资不断降低的趋势，说明PTA工艺技术也在向大型化、规模化发展。同时对今后国内PTA行业发展进行预测，并提出建议：新建PTA经济规模应在60万t／a以上；国家应加强PTA产业布局的调控，引导企业形成产业链优势，避免盲目上马；加快技术创新和政策支持，推进国产化技术不断进步，大力推动装备国产化的提高，降低企业投资成本和风险。通过分析，以便为企业进行PTA项目投资决策提供参考和建议。     

小议消费税政策调整

财政部、国家税务总局联合下发通知,从2006年4月1日起,对我国现行消费税的税目、税率及相关政策进行调整,以进一步增强消费税调节功能。本文在阐明此次政策调整的基本原则的基础上,对消费税的新增税目、取消税目以及对一些税目、税率的调整等一系列内容进行了介绍。最后,从促进环境保护和节约资源以及合理引导消费和间接调节收入分配两方面解析此次消费税政策调整的重点。     

Cognitive discrepancy in Chinese ��face��: Mian and lian, and their impact on cognition of country-of-origin image

Chinese “face,” as a complex social and psychological phenomenon, has attracted much attention from the fields of sociology and psychology. However, in the field of consumer behavior, research about how mianzi (face) affects consumer behavior is lacking. Moreover, research on the connotations of sub-dimension of mianzi (face), that is, lian and mian as well as their influences on consumer behavior is seldom seen. Based on the grounded theory, using focus group interviews and the self-report method, this study extracted scenario sentences of lian and mian, initially forming a preliminary scale with 14 positive items and 20 negative items concerning lian and mian. Moreover, by using close-ended questionnaire originated from previous grounded theory in terms of Chinese face, this study validated the discrepancy between “mian” and “lian.” Besides the discrepancy between “mian” and “lian” also appeared in consumer perception about product category and country-of-origin image.     

资产减值中存在的问题及对策

目前,我国会计准则明确规定,企业可对固定资产、存货、在建工程、坏账准备等八项资产减值计提减值准备。在实际工作中,却存在确认与计量难度较大、滥用计提、外部监管难度大等问题。解决这些问题的对策是:赋予企业更多会计选择权;健全信息价格等时常机制;提高公司信息的透明度;健全法律法规;弱化企业通过计提资产减值准备对盈余进行操作的动机应。     

组织学习量表的开发

组织学习的定义与量表呈现多元化,基于国内外主要组织学习定义与量表的系统研究,整合界定了一个组织学习定义,并适用该定义,参照Churchill的量表开发程序,开发了一个组织学习量表,新开发量表包括发现、获取、比较、反思、纠错、记忆六个测量维度和18个测量项目,以两组中国企业样本数据进行了实证检验,结果表明具有较好的信度与效度。     

大数据时代中国政府统计调查体系改革研究

科学、合理的调查体系设计是保障各项调查工作顺利开展并保证调查数据质量的前提。当前大数据时代的来临,客观上要求我们在统计调查体系方面进行相应改革,以充分挖掘大数据在政府统计中的利用潜力。文章从思想意识、思维方式、工作作风、调查方法、调查手段、调查内容、调查项目、调查指标以及数据发布与后续分析等内外多角度对中国政府统计调查体系提出一系列改革设想。这套体系通过解决现行调查体系存在的各类问题,将传统的调查方法与新式的电子化记录数据结合起来,整合利用各类大数据资源,目标是更加准确、及时、全面和连续地产生各类宏观时间序列数据和微观纵向数据,以此推进中国统计管理体制的改革与发展。     

The development and validation of an organizational cohesion inventory

This study develops a scale, organizational cohesion inventory (OCI), which measures cohesion at the organizational level. The OCI contains six dimensions: employee centripetalism, leader cohesiveness, task cooperation, interpersonal harmony, benefit sharing, and value identification. We conducted three studies to develop and validate the OCI in the Chinese context. In Study 1, we generated and selected scale items, and examined the construct validity of the OCI. Study 2 tested its incremental validity and nomological validity. Study 3 assessed its concurrent validity. In general, results of the three studies show that the OCI has good psychometric properties. It is therefore could be useful for more thorough and comprehensive studies on organizational cohesion.     

进口石脑油质量技术指标分析与评价

为了全面了解进口石脑油的检验项目、质量技术指标要求,准确掌握进口石脑油的质量技术指标特点,本文对进口石脑油的检验项目及质量指标进行了分析。结果表明：在进口石脑油检验项目及质量技术指标中,检验项目累计达40余项,对烃类组成、馏程、杂质含量、密度等项目进行了不同的限值;其中烃类组成以环烷烃＋芳烃、烷烃、环烷烃、芳烃及烯烃单独或部分组合形式加以限值;馏程多对初馏点、终馏点限值,也有对5%、10%、50%、90%、95%馏出点进行限值;杂质检验项目有多有少、质量技术指标各不相同。建议合同中必须对进口石脑油的质量指标加以全面规定。     

加工贸易贫困化增长的黑箱：对中国贸易条件不断恶化的一种试探性解释

中国30年改革开放取得的巨大成就很大程度上依赖于中国发挥比较优势参与国际经济。中国发挥比较优势战略的重要手段就是鼓励加工贸易发展,而加工贸易发展则引起巨额经常项目差额,通过影响世界相对供需及汇率来作用于贸易条件,带来了贫困化增长威胁。对于加工贸易发展导致贫困化增长的中间作用机制分析表明,只要实行劳动密集型比较优势战略就必然会引起一定条件下贸易条件的恶化。本文的主要贡献在于从理论上解释了加工贸易贫困化增长的黑箱,同时得到实证检验支持。     

沃尔泽的复合平等之梦与中国的收入分配改革

人类对物质消费的本能及其本身所具有的差异以及物品的社会意义的多样性与抽象性导致简单平等的美梦难以变成现实。复合平等是优越于简单平等的另一种平等梦想。实现复合平等的关键在于自主分配，而确保自主分配的前提是承认差别和捍卫边界。垄断与支配是两个不同的概念，实现复合平等需要消除支配但不需要消除垄断。沃尔泽的复合平等理论对当前中国推进收入分配制度改革具有重要启示，有助于“中国梦”的早日实现。     

Auditor switching, earnings manipulation and auditor independence: Evidence from A-share listed companies in China

Based on data from Chinese A-share listed companies between 1999 and 2004, this paper examines the causes of auditor switching and its effects on the independence of successive auditors from the perspective of earnings manipulation. Results show that: (1) listed companies manipulate their earnings through replacing their auditor and the successive auditor fails to exercise necessary prudence; (2) for companies reporting profit in the year of auditor change, the formerly low discretionary accruals usually increase significantly after the switch mostly resulting from assets devaluation and adjustments to non-recurring items; (3) In contrast, for companies reporting losses in the year of auditor change, they take a “big bath” to adjust lower earnings of the same year. These findings indicate that auditor change is related to the conservatism of predecessor auditors and it damages the independence of successive auditors.