跨组织关系与管理会计综述

随着经济全球化和技术创新的快速发展，全球范围内的市场竞争日益加剧，垂直一体化的分解与企业合作成为经济活动中最为显著的现象，企业比以往任何时候都更加依赖不同形式的外部合作。然而，组织间的合作并不是简单地回归古典意义上的市场关系，由于新经济环境下技术创新的需求以及企业行为外部性的加强，企业间合作更多是在公平交易和纵向一体化之间构建某种特定的组织间关系，     

销售拉动型垂直一体化分析

文章主要介绍了销售拉动型垂直一体化的优势和劣势，分析了我国销售拉动型垂直一体化存在的问题和影响因素。希望通过文章的分析，能够对企业实行销售拉动型垂直一体化战略提供一定的参考意义。     

企业垂直一体化的决策过程

企业的垂直一体化决策是企业面临的最复杂问题之一，本文企图建立一个决策的分析框架．垂直一体化决策的起点是分解与分析企业所在产业的价值链，明确最能创造价值的环节与活动，在此基础上探索所分解的价值链各个环节、活动之间的结构关系，明确哪些环节或活动具有内部化到企业中的内在倾向．判断与分析是否存在支持企业进入其他环节和阶段的资源与能力以及可能面临的额外成本和风险是重要的．在决策中，还应谋求协调与激励的平衡。最后，将上述分析过程置于企业的经营环境中予以进一步地考察，并作出最后判断。     

整合还是外包——基于汽车制造业的多案例研究

从纵向一体化转向外包是企业发展的一种重要趋势,但有一些企业依靠垂直整合策略取得了成功,整合外包关系目前有多种模式。本文在对国内外十余家汽车企业调研访谈的基础上,运用多案例比较方法,分析了不同模式的特点、成因与演变规律。研究发现,企业的业务整合范围受企业当前组织能力、组织能力预期以及交易成本的共同影响。从长期看,整合和外包决策也是影响企业组织能力进化的一个重要因素。     

垂直一体化的成功范例——台塑集团个案分析

由外包生产主导的全球生产价值链俨然已成为当今生产方式的主流,原来由一个企业包揽生产经营活动所有环节的垂直一体化生产模式,现在由多个专业技术型的外包公司来完成。然而,外包业务是否一定更加具有效率?外购策略一定优于自制策略吗?垂直一体化在不同产业组织内及不同竞争程     

旅游产业政策与企业经营模式转换对策评析

本文针对我国的景区限制性经营规定进行了评析,认为政府规制能够暂时减少资源的滥用和不合理开发,符合资源有效利用的价值取向。同时,分析了产业结构转型和企业经营模式转换过程中的得失,重申了构建垂直一体化结构和走专业化经营路线是目前企业发展的最佳选择。     

垂直整合与内部资本配置效率——基于比亚迪的案例研究

从内部资本配置的视角,以比亚迪公司垂直整合为案例分析对象,考察在新兴市场经济国家,企业垂直整合对其内部资本配置效率的影响。研究结果表明,垂直整合是有限度的,垂直整合和内部资本市场的配置效率之间并非简单的正相关关系。比亚迪公司进行了独特的垂直整合,使其从兴盛跌入低谷又走上回升。过度的垂直整合非但不会提高企业竞争力,反而会缩小盈利空间,甚至造成资金链的断裂。适度的垂直整合才能提高企业内部资本配置效率,增强企业竞争力。研究结论为内部资本配置研究提供了垂直整合视角的案例证据。     

中国企业参与垂直分工会促进其技术创新吗？

研究目标：研究中国企业参与垂直分工会对其技术创新产生何种影响。研究方法：利用2000~2013年中国工业企业数据库与海关贸易统计库匹配数据测算中国企业的垂直专业化指数（VSS）,继而实证分析垂直分工对不同所有制、贸易类型及组织模式的企业技术创新的影响。研究发现：中国企业的VSS从2000年的0.48下降至2013年的0.27;整体来说,中国企业参与垂直分工对其技术创新产生了显著的抑制效应;区分所有制、贸易方式和组织模式后发现,垂直分工对外资企业、加工企业及外资加工企业的创新抑制效应最大。研究创新：在Upward等（2013）和张杰等（2013）关于VSS测算方法的基础上进行了改进。研究价值：支撑了中国目前实施的“做强一般贸易、扩大一般贸易规模”的政策。该政策虽然使得企业的垂直分工程度不断下降,但不会削弱其技术创新能力。     

日本家电企业的物流系统建设

针对中国企业在构筑产品垂直仓储物流和垂直生产物流时的困惑,以日本家电企业物流项目实施过程中的成功经验为依据,对物流中心建设进行解读.     

产业集聚与垂直专业化分工研究——对我国纺织服装产业的实证分析

地区产业规模是影响产业集聚与垂直专业化分工的一个重要因素。本文在理论分析的基础上,利用我国纺织服装产业的数据,以产业规模、专业化指数、企业平均规模等三个指标表示产业集聚,对产业集聚与垂直专业化分工的关系进行实证研究,实证结果表明:产业规模对垂直专业化分工的影响较大,而专业化指数、企业平均规模对垂直专业化分工的影响较小。     

Vertical structure and the risk of rent extraction in the electricity industry

This paper studies how competition and vertical structure jointly determine generating capacities, retail prices, and welfare in the electricity industry. Analyzing a model in which demand is uncertain and retailers must commit to retail prices before they buy electricity in the wholesale market, we show that welfare is highest if competition in generation and retailing is combined with vertical separation. Vertically integrated generators choose excessively high retail prices and capacities to avoid rent extraction in the wholesale market when their retail demand exceeds their capacity. Vertical separation eliminates the risk of rent extraction and yields lower retail prices.     

Dynamics of social economy self-organized on social media: following social entrepreneur forum and social economy network on Facebook

Since the Korean government enacted the Social Enterprise Promotion Act of 2007 aiming to foster and support social enterprises, discourse on the social economy has proliferated both quantitatively and qualitatively. One explanation for this phenomenon is that government-driven policies have dominantly led social enterprises to the ecology of the social economy. To cope with pernicious issues such as unemployment, growing demand for welfare, and the widening gap between rich and poor, however, it cannot be discounted that social activists and nonprofits also have facilitated the development of social enterprises by building online and offline networks. To fill this niche of applying these concepts to the Asian context, this research aims to investigate the ecology of the social economy by analyzing critical stakeholders and keywords embedded in self-organizing networks on social media. This case is critical and attractive to researchers and practitioners not only because the discourse on social economy has not been fully examined but also because self-organizing networks on social media act as social capital among stakeholders and thus offer valuable insights into dealing with the enduring problems that government-driven policies seem unsolvable. By analyzing the evolution of self-organizing social economy networks and social entrepreneurs on Facebook, this research provides policy implications for other Asian countries with underdeveloped social economies and theoretically contributes to the field of public policy analysis and management.     

Expansionary effects of the welfare state in a small open economy

We examine the relationship between welfare state policies and economic performance in a small open economy with (i) free trade in final goods and international capital mobility, and (ii) aggregate increasing returns to scale. Contrary to the conventional wisdom, we find that a retrenchment of welfare programmes is not an inevitable consequence of economic integration. Instead, by improving the exploitation of aggregate scale economies, social expenditure policies and international openness complement each other in facilitating an improvement in economic performance that can sustain a more generous welfare protection.     

社会价值、经济价值与社会企业创业策略的选择 ——基于制度逻辑理论的案例研究

社会企业在创业过程中如何选择市场逻辑与公益逻辑,以平衡社会价值和经济价值之间的冲突,促进企业的可持续发展?其作用机理是怎样的?影响不同逻辑选择背后的因素是什么?基于制度逻辑视角,以三家典型社会企业为研究对象,对上述问题进行了研究,发现:①相对于单一的公益逻辑、单一的市场逻辑,混合逻辑是社会企业最佳的创业策略,可以很好地...     

都市郊区农村劳动力转移就业的对策选择——基于北京市郊区的研究

以北京市郊区为例,分析了都市郊区农村劳动力转移就业进入"转移后"新阶段的特点,提出这一阶段政策的着力点应是推进就业及社会服务方面的城乡一体化,为城乡劳动力提供均等的以住房福利和社会保障为主要内容的公共福利与服务,巩固农村劳动力转移就业成果。     

Vertical integration and disruptive cross‐market R&D

We study how vertical market structure affects the incentives of suppliers and customers to develop a new input that will enable the innovator to replace the incumbent supplier. In a vertical setting with an incumbent monopoly upstream supplier and two downstream firms, we show that vertical integration reduces the R&D incentives of the integrated parties, but increases that of the nonintegrated downstream rival. Strategic vertical integration may occur whereby the upstream incumbent integrates with a downstream firm to discourage or even preempt downstream disruptive R&D. Depending on the R&D costs, vertical integration may lower the social rate of innovation.     

Flexible Outsourcing

Flexibility is definitely a key for success and is crucial in vertical relationships. Then, it seems worth analyzing the selection of the optimal degree of vertical integration and/or separation in a dynamic uncertain environment, where a flexible firm can switch from a certain degree of outsourcing back to vertical integration. The enterprise we investigate never throws away the vertical control of the manufacturing chain as it does not outsource the entire input requirement. On the contrary, it keeps the ability to make the intermediate good in‐house as a kind of prudential conduct. Higher uncertainty lets firms enter earlier, as vertical flexibility provides a hedge against risk. After entry, an increase in uncertainty boosts the probability of outsourcing. These results differ from received literature. Copyright © 2011 John Wiley & Sons, Ltd.     

不同所有制企业员工幸福感差异的比较

不同所有制各个企业的员工工资水平、员工福利待遇以及员工培训等方面存在一定的差异,也因此企业员工的工作满意度和幸福指数也各不相同。文中尝试运用社会指标法,来测评不同所有制企业员工的幸福感的高低。     

Randal Heeb Innovation and Vertical Integration in Complementary Markets

This paper studies vertical integration by an essential-good monopolist into complementary markets. Unlike previous studies of complementary products, consumers are allowed to purchase some components of a complementary basket, but not others. Two different pricing strategies by the integrated firm may emerge. In mass-market equilibria, the price of the complement under integration is zero and it is given away with the essential good. Niche-market equilibria have more conventional pricing. This dichotomy is consistent with consumer software pricing. Integration enhances consumer and total surplus, unless it leads to exit by the higher-quality rival, in which case welfare is reduced. Exit is most likely when it is least damaging to consumer welfare. Integration reduces innovation by the rival firm. The effect on innovation by the integrated firm is ambiguous, but numerical computation of an extended model indicates that integration increases the innovation of the integrated firm and enhances welfare.