民营上市公司的治理机制及治理效应分析

通过对民营上市公司常用的治理机制及治理效应的分析,我们发现:民营上市公司的各种治理机制无论对净资产收益率还是财务综合绩效,都没有太大的解释力,但对托宾Q值却具有极强的解释能力。即使是就托宾Q值而言,股东会议、独立董事规模、两职设置、高管人员薪酬等内部治理机制也没有发挥显著的作用,内部治理机制中的第一大股东具有特别重要的作用。     

‘The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers’

This two country study examines the effect of corporate ethical values and enforcement of a code of ethics on perceptions of the role of ethics in the overall success of the firm. Additionally, the impact of organizational commitment and of individual variables such as ethical idealism and relativism was examined. The rationale for examining the perceived importance of the role of ethics in this manner is to determine the extent to which the organization itself can influence employee perceptions regarding ethics and social responsibility. Results indicate that all of the variables tested, except relativism, impacted upon one’s perceptions of the importance of ethics and social responsibility. Perceptions of the importance of ethics and social responsibility also varied depending upon country of residence with the U.S. sample having somewhat higher perceptions concerning the importance of ethics and social responsibility than their counterparts in Spain. Furthermore, when comparing the two samples, the U.S. sample had significantly higher corporate ethical values, greater enforcement of ethical codes, less organizational commitment and both lower idealism and relativism.     

中国民营银行公司治理的现状与对策--基于民生银行的案例分析

民营银行公司治理关系着民营银行股东价值最大化目标的实现,以及民营银行乃至整个金融业与国民经济的健康发展。本文以中国民生银行为例,对我国民营银行治理现状进行了分析,分析结果表明,现阶段中国民营银行股权高度集中,流动性较差,而且在外部治理中过度依赖政府监管,公司治理结构还很不完善。本文认为,完善与改进我国民营银行的公司治理结构应该分别从民营银行公司治理的内外两个层次入手,有的放矢地采取相应的政策措施。     

Integrating the Ethical Dimension into the Analytical Framework for the Reform of State-Owned Enterprises in China's Socialist Market Economy: A Proposal

The discussions about the reform of state-owned enterprises are so far dominated by economic and legal considerations while the ethical dimension of this highly complex problem is being barely addressed explicitly, much less developed systematically and integrated into a broader analytical framework for companies in China. This paper is a proposal to introduce this kind of ethical considerations. First, the main features of the reform of state-owned enterprises are briefly summarized and a number of critical issues are identified. Second, the "balanced concept of the firm" is presented and compared with other approaches to corporate ethics in chiefly Western literature (discussions on "corporate social responsibility", the stakeholder approach, and social contract theories). Finally, the relevance of this "balanced concept of the firm" for the reform of state-owned enterprises is briefly discussed.     

Can Business Ethics be Trained? A Study of the Ethical Decision-making Process in Business Students

The purpose of this paper is to examine the various guidelines presented in the literature for instituting an ethics curriculum and to empirically study their effectiveness. Three questions are addressed concerning the trainability of ethics material and the proper integration and implementation of an ethics curriculum. An empirical study then tested the effect of ethics training on moral awareness and reasoning. The sample consisted of two business classes, one exposed to additional ethics curriculum (experimental), and one not exposed (control). For the experimental group, ethics exercises and discussion relevant to each topic were completed. Findings suggested gender differences such that, relative to other groups, women in the experimental group showed significantly improved moral awareness and decision-making processes. An explanation of the underlying cognitive processes is presented to explain the gender effect.     

透析温州民营企业走出去模式

企业国际化经营主要从两个方面入手,即出口贸易与境外投资。温州民营企业“走出去”的模式有：合作出口式走出去、创建境外专业市场、国际连锁专卖、国外设立研发中心、与国际巨头强强合作、海外设立生产基地六种。温州民营企业理性地选择“走出去”模式,从产品输出到重视品牌输出,将“引进来”与“走出去”巧妙地结合起来等,表现了其特有的理性与成熟。     

Ethics and Values in Nonunion Employment Arbitration:A Historical Study of Organizational Due Processin the Private Sector

This paper provides a historical overview of the interrelationship between the use of nonunion employment arbitration and the ethics of employee organizational due process. Key research questions to be explored include the following, among others: Why are expectations about due process in organizations increasing? How are these expectations being exhibited? What is the nature of fair treatment of employees in relation to nonunion employment arbitration? Should arbitration in the nonunion employment relationship be nurtured? A final objective of this paper is to study some of the current initiatives that neutral agencies have adopted to ensure that nonunion arbitration is fair, just, and equitable for a firm's employees.     

A Study of the Adjustment of Ethical Recogntion and Ethical Decision-Making of Managers-to-be Across the Taiwan Strait Before and After Receiving a Business Ethics Education

This study conducted an empirical survey of 126 Business Ethics students in business and management departments within two universities across the Taiwan Strait to evaluate the impact on these managers-to-be of receiving an education in Business Ethics. The results show that, after receiving that Business Ethics education, students in both universities demonstrated significant improvements in the ethical weighting of their individual values, their recognition of ethical issues and their performance as ethical decision-makers. However, in respect of ethical decision-making, the behavior of these students is still sub-optimal, indicating a need for further improvements in the ethical education of managers-to-be across the Taiwan Strait.     

热点难点问题分析与高校思想政治理论课教学对策

高校思想政治理论课教学过程中存在着一些热点难点问题,可大致分为三类：教材热点难点问题、社会热点难点问题和大学生关注的热点难点问题。通过对这三类热点难点问题进行梳理、分析,总结出其特征,根据其在教学中的不同地位和作用,探讨相应的教学对策。     

党的十六大以来马克思主义中国化新进展的重要成果

党的十六大以来,以胡锦涛同志为总书记的党的领导集体,提出了若干重要思想理论,形成了马克思主义发展的新阶段.这些思想理论主要包括:科学发展观,构建社会主义和谐社会,加强党的执政能力和先进性建设,加强社会主义新农村建设,建设创新型国家,社会主义核心价值体系,走和平发展道路,中国特色社会主义理论体系等方面.分析与研究这些思想理论,对于进一步推进马克思主义中国化具有积极意义.     

A Multinational Comparison of Key Ethical Issues, Helps and Challenges in the Purchasing and Supply Management Profession: The Key Implciations for Business and the Professions

This paper presents the findings of a study of purchasing and supply management professionals in India conducted to identify the key ethical issues they face in carrying out their work related responsibilities as well as to determine the extent to which various factors appear to be helpful or to present challenges to their efforts to act ethically in the course of their work. The Indian findings are then compared to those for studies conducted among purchasing and supply management professionals in the United States, United Kingdom and Canada. Key findings for the four studies are summarized and implications for business and the professions are presented.     

A Study of the Ethical Performance of Foreign-Investment Enterprises in the China Labor Market

This paper analyses the ethical performance of foreign-investment enterprises operating in China in comparison to that of the indigenous state-owned enterprises, collectives and private enterprises. It uses both the deontological approach and the utilitarian approach in conceptualization, and applies quantitative and econometric techniques to ethical evaluations of empirical evidences. It shows that according to various ethical performance indicators, foreign-investment enterprises have fared well in comparison with local firms. This paper also tries to unravel the effect of a difference in business culture and competitive market forces on ethical performance by comparing the behavior of foreign-investment enterprises with that of the indigenous state-owned enterprises and collectives on the one hand, and with that of the indigenous private enterprises on the other.     

Testing a Model of Behavioral Intentions in the Republic of Macedonia: Differences Between the Private and the Public Sectors

In this study, we developed a model of unethical behavior intentions, collected data from managers of the private (n = 208) and the public (n = 307) sectors in the Republic of Macedonia, and tested our model across these two sectors. Results suggested that for both sectors, unethical behavior intentions were not related to the love of money and corporate ethical values, whereas irritation was negatively related to life satisfaction. Moreover, corporate ethical values were related to life satisfaction for the private sector only, whereas the love of money and unethical behavior intentions were related to irritation for the public sector only. Managers in the private sector had higher corporate ethical values, lower unethical behavior intentions, lower irritation, and higher life satisfaction than those in the public sector. There was no difference in the love of money. There were more bad apples in the public sector (34.85%) than in the private sector (23.56%). The strongest factor of unethical behavior intentions in the private and the public sectors␣was theft and corruption, respectively. Finally, for the culture-free (etic) model, the love of money was positively related to irritation. Corporate ethical values had a positive “double-whammy” effect: reducing irritation and enhancing life satisfaction. Unethical behavior intentions were positively related to irritation (a mediator), which was negatively related to life satisfaction. Our theory provides new insights regarding doing business in the Republic of Macedonia.

相得与疏离：李大钊与汤化龙交往论略

李大钊曾接受汤化龙的进步党经费资助赴日留学,并出任汤化龙主办的《晨钟》等报刊的编辑或撰稿人．初期与汤化龙过从甚密．这在一定程度上影响了他的政治立场和思想言论。随着李大钊思想的进一步发展,二人终因政见分歧而分道扬镳。但君子和而不同。政治关系的终结并没有影响他们的私谊。     

两晋南北朝妇女参政考

两晋南北朝妇女的参政活动,比三国时期有所增加。其中宫廷妇女参政机会较多,士族妇女可以有机会参政,庶族妇女在特殊情况下也能参政。研究这一比较突出的现象,对于这一时期的社会政治的嬗变可以有一个更加全面的把握。     

试析唐代赞皇李氏之门风——以李栖筠、李吉甫、李德裕政风之比较为中心

赵郡李氏，为魏晋南北朝以来所谓“崔卢李郑”四姓之一，至隋唐时代依然保持着强大的社会影响和“优雅”的门风。其中赞皇李氏一支尤为突出，李栖筠、李吉甫、李德裕祖孙三代，在中晚唐政治史上都是颇有影响的人物，李吉甫、李德裕父子更是两次拜相，且分别在“元和中兴”和“会昌之政”中扮演过重要角色。李氏三代在行政作风、政治态度、为人处世、道德文章等方面，具有很大的相似性和浓厚的传承性，正体现出华北世家大族所独有的家学门风。     

金砖四国创意产品贸易国际竞争力的比较研究

本文采用国际市场占有率指数、显性比较优势指数和贸易竞争力指数对金砖四国创意商品和创意服务的国际竞争力进行比较研究。结果表明:中国和印度的创意商品具有优势,创意服务的竞争力较弱,俄罗斯和巴西的创意服务优势明显,创意商品的竞争力很弱,金砖四国处于全球创意产业价值链的不同节点。因此,要重视创意服务在创意产业中的重要地位,发挥文化资源优势,对我国创意资源进行整合,加大创意产业资金投入,落实积极的人才发展战略,加快制定鼓励创意产业发展的科技、财税和金融政策,加强金砖国家间创意产业合作。     

基于国外经验转变我国商贸流通发展方式研究

转变商贸流通发展方式是经济社会发展的重要组成部分。针对国外在发展流通方式上依靠科技进步,调整和优化商贸流通产业结构,大力发展连锁经营和电子商务,注重商贸流通企业经营方式创新,适时制定和调整商贸流通产业发展政策,提高劳动者素质等措施。结合我国经济社会发展实践,提出了提升商贸流通信息化水平,加快技术革新,推进流通方式现代化,推进流通产业政策和制度创新,构建城乡一体化的商品流通体系,大力培养和引进流通人才等转变商贸流通发展方式的对策措施。     

中国十大城市群国际贸易综合发展状况比较研究

近年来,经济全球一体化进程的加快使中国城市群的发展面临新的机遇和挑战,研究中国十大城市群国际贸易发展状况具有理论和实践上的重大意义。通过建立多层指标体系,运用因子分析和聚类分析的多层次因子分析方法,对中国十大城市群国际贸易发展状况进行了研究,发现十大城市群国际贸易发展状况之间存在非均衡性差异,呈现出东部城市群先进、中西部城市群落后的格局,并给出缩小非均衡性差异的对策。