高层管理团队冲突问题的分新与管理

高层管理团队是企业获得良好绩效的一种战略资源，是企业的核心竞争力，对企业的发展至关重要。因此。现代研究者十分关注对高层管理团队的研究。有关高层管理团队（Topmanagement　team．TMT）的研究起源于1984年Hambrick和Mason提出的“高层梯队理论”（Upper　Echelons　Theory）。本文将高层管理团队定义为那些通过和企业CEO讨论确定的、     

金融发展：FDI与经济增长研究的新视角

众多的决策者与学者相信外商直接投资（FDI）有利于促进东道国的经济增长，但是实证研究结果却表明，FDI的经济增长效应在许多发展中国家却并不明确，主要原因在于FDI效应受到东道国自身环境和条件（即吸收能力）的制约。近几年，金融发展成为东道国FDI吸收能力研究的一个新视角．文章对国外学者在该领域的研究成果进行了系统的总结与分析，以期为国内相关问题的研究提供借鉴。     

基于内在需要的顾客价值模型建构

许多学者都对顾客价值有过不同的定义，但是大多数并未深入分析顾客价值的真正涵义。文章在总结其他学者的研究，尤其是消费者行为学中价值理论的基础上，提出：（1）是顾客而非企业创造了价值，企业的服务主要表现为协助顾客价值的创造过程；（2）顾客有内在的需要而不仅仅是需求，所以企业应设法满足顾客的需要，这可以更好地帮助顾客实现价值，并提高顾客的忠诚度。     

论内、外资企业所得税统一后名称的确定

目前，我国有关所得税方面的法律、法规有《中华人民共和国企业所得税暂行条例》、《中华人民共和国外商投资企业和外国企业所得税法》和《中华人民共和国个人所得税法》。分别适用于外商投资企业和外国企业、内资企业（不包括个人独资企业和合伙企业）、自然人（200年1月1日起也适用个人独资企业和合伙企业）。由此可见，不同的企业适用不同的所得税．从而形成三轨并存的状况。也正是由于上述三部法律、法规的规定不完全相同．使我国的各类企业在所得税方面的税负不同，出现税负不公的现象。为了体现公平税负．统一内外资企业所得税制度已成为必然趋势。但是．如何给统一后的所得税法命名是首先要解决的问题，对这个问题，目前，我国学者的看法不一．未能形成统一的认识。本文就这个问题提出自己的观点．为立法提供参考。     

基于政府参与的电力企业供应链收益分配研究

在实际工作中．供应链企业收益分配不公严重影响供应链的运行及供应链管理有效性的发挥，这使得供应链企业收益分配问题受到企业与相关学者的广泛重视。如Giannoccaro等设计了三级供应链收益共享合约；钟磊钢等建立了一种基于协商定价的利润分配模型，讨论了在不同情况下供需双方的重复性博弈。从国内外研究现状来看。学者大多是运用传统经济学理论、博弈论等工具来解决市场竞争机制较完善的供应链企业的收益分配问题。     

企业高层管理团队研究动态

高层管理团队(TMT)最初的研究几乎全部关注于CEO个体或个体领导者,主要是研究TMT个体特征对组织选择的影响.TMT是指占据组织中高层的人,他们属于企业的战略决策制定与执行层,负责整个企业的组织与协调,对企业的经营管理有很大的决策权和控制权,与一般工作团队相比,TMT的决策功能更强.TMT通过战略决策影响他们公司的战略方向.     

“企业社会责任”的内涵与理解

“企业社会责任”（Corporate Social Responsibility，CSR）这个概念．自20世纪初期由西方学者首次提出以来，由于企业在经济社会发展中的地位和作用在不断演变，企业发展的境遇和主要矛盾在时常变化．导致不同时期、不同地域、不同性质的企业，对企业社会责任的认识存在显著不同，有关企业社会责任概念的内涵也是众说纷纭，迄今已出现上百种各式各样的概念界定,     

企业高层管理团队研究

<正>高层管理团队(top management team,TMT)的研究,是从19世纪80年代开始兴起,最初的研究几乎全部关注于CEO个体或个体领导者．主要是研究TMT个体特征对组织选择的影响。目前TMT研究有两个研究方向,一个是研究TMT特征与全球战略状态的公司层次结果、广阔的全球战略、战略改变、创新承诺和竞争变化之间的关系；另一个是关注团队更精细的方面,如信息质量、信息频率、社会整合、相互依赖和共识。     

在危机中管理人力资本——2008年中国上市企业人力资本影响研究带来的启示

日前，普华永道人力资源咨询服务公司（简称普华永道）从企业人力资本影响力角度出发，对中国300多家上市公司的人力资本情况进行分析、并与欧美企业进行标杆比较．提出中同企业在人力资本管理方面的改进方向。本次研究主要基于普华永道人力资本有效性评估与标杆比较业务所提供的框架和数据库．结合相关上市企业2007年年报披露的信息，研究信息技术、生物医药、机械设备制造、电子、银行等11个行业中各种类型企业的人力资本对企业业绩的影响程度，并根据研究结果为中国企业提出相关建议。主要研究发现：     

企业会计政策强制性变更的市场效应研究

本文的研究说明，（1）关于同一会计政策变更的不同事件的信息含量是不一样的，公布在前的事项投资者的心理预期的影响较大，在方法论上意味着，只研究单一时点的影响的意义很大；（2）关于契约成本的规模假设和代理成本假设得到了部分检验，但是我们必须使用一个比资产负债比率更强的指标来表示代理成本；（3）变更提取四项资产准备方法所产生的效应与企业管理四项资产的效率没有显著的相关关系。     

What a Diverse Top Management Team Means: Testing an Integrated Model

Prior research has produced inconsistent results on the relationship between top management team (TMT) diversity and firm performance. Drawing on the information–social categorization framework, this study is designed to investigate both the mechanism and the contextual factors underlying the relationship between TMT cognitive diversity and firm performance by examining them in a unified model so as to better understand how a diverse TMT works. Based on a multi‐sourced survey of top managers from 118 Chinese firms, this study finds that team interdependence and team cohesion moderate in the linkage between TMT cognitive diversity and elaboration of task‐related information. In addition, TMT's elaboration of task‐related information mediates the interactive effects of TMT cognitive diversity and team interdependence on firm performance as well as the interactive effects of TMT cognitive diversity and team cohesion on firm performance.     

A temporal perspective on the relationship between top management team internationalization and firms' innovativeness

This study examines whether top management team (TMT) internationalization is positively related to firm innovativeness. Besides focusing on the accumulation of top managers' international knowledge and capabilities, we explore the influence of moderators reflecting temporal concerns at three levels: CEO age, TMT tenure, and firm age. Combining upper echelons theory with innovation literature and using a sample of large stock-listed German firms, we demonstrate that TMT internationalization can increase firm innovativeness. This relationship is context-dependent on the age of the CEO. Overall, this paper sheds light on the antecedents of firm innovativeness and the consequences of increasingly international TMTs.     

Effective teamwork at the top: the evidence from China

Effective teamwork is an important topic of human resource management, and how top-level managers work effectively as a team is critical to business success. Prior research indicates that the diverse background of top managers influences the effectiveness of their teamwork, and the effects of top management team (TMT) diversity on organizational innovation varies. In this study, we propose that functional team dynamics plays a crucial role in facilitating TMT effectiveness. On the basis of a sample of Chinese firms, our findings support the distinction between demographic and network diversities and the moderating effect of functional team dynamics on TMT diversity–firm innovation relationships.     

基于认知和价值观视角的高管团队（TMT）社会集成影响因素研究——一个典型群体决策情景下的探索

高管团队社会集成的质量明显地影响团队决策,然而已有的文献未能有效地解释影响社会集成的深层次原因。本文选用了高度群体决策的极端环境企业,采用扎根理论的分析方法和理论构建方法,对H公司的四个高管团队进行了追踪式观察等多种证据材料的收集、分析,发现高管团队的认知和价值观分别制约着社会集成的有效形成,并发现团队领袖和一般高管成员在团队集成中发挥不同作用。本文归纳出团队认知渴求、领袖的开放性、团队合作意识、团队成员责任感、领袖对才能的尊重五个影响社会集成的要素;并进一步结合相关文献构建出基于认知和价值观视角的理解社会集成的理论模型。本研究丰富了高管团队理论及社会集成理论,且对企业实践具有启发意义。     

Top Management Teams, Strategy and Financial Performance: A Meta-Analytic Examination

abstract    A considerable amount of research has investigated the linkage between top management team (TMT) characteristics and firm financial performance. Much of this research relies on demographic data. While these data are reliable and accessible, findings across studies are not consistent. Meta-analysis of several TMT indicators and firm financial performance provides modest support for direct relationships but indicates moderating influences. Further meta-analysis and a confirmatory factor analysis enrich these findings by examining potential moderating and intervening factors.     

Pay dispersion among the top management team and outside directors: Its impact on firm risk and firm performance

Two key groups central to improving firm performance are the top management team (TMT) and the board of directors. Executives undertake strategic actions, whereas board members fulfill their resource provision and monitoring roles. Drawing on tournament theory and equity theory, we propose that high pay dispersion among outside directors and the TMT is positively associated with strategic risk, whereas high (low) TMT pay dispersion and low (high) outside director pay dispersion are positively associated with firm performance. Our predictor is the unexplained component of horizontal pay dispersion, or the residual of pay dispersion resulting from regressing pay on observable firm, industry, period, and individual characteristics. Our results highlight the importance of unexplained pay dispersion for TMTs, but not for boards of directors, in improving firm performance.     

Socio‐Emotional Wealth Separation and Decision‐Making Quality in Family Firm TMTs: The Moderating Role of Psychological Safety

Socio‐emotional wealth (SEW), defined as the firm's non‐financial aspects meeting the family's affective needs, has become the dominant paradigm in family firm research. Recent debate acknowledges potential SEW heterogeneity within family firms. This study considers the effect of polarizing opinions on SEW preservation among TMT members as a source of separation in the TMT. More concretely, we study the effect of SEW separation on TMT decision‐making quality, while taking into consideration behavioural integration as a team process and psychological safety as a team context. Based on a unique multiple respondent sample of 300 managers from 55 Belgian private family firms, we find that behavioural integration mediates the negative effect of SEW separation on TMT decision‐making quality. In addition, we find that the negative effect of SEW separation on behavioural integration is mitigated by psychological safety and even turns into a positive effect at high levels of psychological safety.     

Multi-cultural leadership teams and organizational identification in international joint ventures

Many international joint ventures (IJVs) fare poorly. An important factor is that members of an IJV top management team (TMT), which generally comprises people from different cultures, often find it difficult to work together. In this paper we argue that social identity theory and organizational identification processes can help us understand why this is so. We propose that factionalism in a TMT is a significant hazard posed by member identification with different parents. In addition, identification with both the IJV and a parent firm can lead to significant role conflict for IJV top managers. Factionalism and role conflict in turn can result in poor intra-TMT communications and inefficient decision making. Literature in social identity theory and organizational identification suggests that the relative status and power of parents as well as successes of IJVs can affect TMT members' identification with the IJV or the parent company. Preliminary field interviews provide general support for these propositions. Our analysis suggests that organizational identity and identification can be a valuable tool to facilitate the understanding of TMT functioning and IJV performance.     

Top Management Team Functional Diversity and Firm Performance: The Moderating Role of CEO Characteristics

Past research indicates that the effect of TMT functional diversity on firm performance is equivocal. We address this issue by focusing on the integrative role of the CEO, postulating that the CEO's expertise and background characteristics affect the TMT functional diversity–firm performance relationship, because of their impact on the exchange and integration of distributed knowledge within the TMT. Using a dataset of 33 Dutch and Belgian Information Technology firms we investigate the moderating role of three sets of CEO characteristics (functional background, status as founder, and shared experience with the other TMT members) on the relationship between TMT functional diversity and firm performance. Our results reveal that CEO and TMT characteristics do interact in realizing the potential advantages of distributed TMT functional expertise.     

基于行动导向的高管团队运行机制研究

高管团队是企业的核心决策主体,关系到企业的可持续发展。高管团队运行机制的研究应该将人口统计特征与团队过程相结合,通过建立行动导向决策模型,指出团队认知是高管团队行动的基础;团队调适是高管团队决策的重要保障;高管团队成员经过决策参与、方案议定、决策执行及决策评估完成决策过程。