公益型非营利组织绩效预算与绩效评价的理论探讨

公益型非营利组织的运营颇具独特性，它们不受“利润动机”的驱使，而是依靠“使命绩效”的凝聚力来引导运营。在此，我们将公益型非营利组织的运营目标归为“绩效最优”，并将其贯彻于整个组织运营管理的过程之中，通过两大支柱手段——绩效预算和绩效评价的结合运用，提出一个理论框架，以求改善公益型非营利组织的绩效。     

How Collective Engagement Creates Competitive Advantage for Organizations: A Business-Level Model of Shared Vision,Competitive Intensity,and Service Performance

We argue that collective engagement can serve as a unique value-creation capacity at the business level by linking shared vision and service performance. We also propose that competitive intensity will be a market indicator by which management can enhance the effect of shared vision on collective engagement, and indirectly strengthen service performance (through collective engagement). Furthermore, we argue that this distinctive value-creation capability, embedded in collective engagement, generates competitive advantage; specifically, one that competing organizations will struggle to replicate. We examine our moderated-mediation model by using a three-time-point method derived from five different sources in 198 retail-service branches. Our findings indicate that collective engagement, fueled by shared organizational vision, improves service performance. Furthermore, as this conditional indirect effect of shared vision on service quality and customer satisfaction was solely generated through collective engagement rather than other mechanisms (i.e., commitment and involvement), it creates a competitive advantage for engagement-oriented organizations.     

Combinative Effects of Innovation Types and Organizational Performance: A Longitudinal Study of Service Organizations

Innovation research suggests that innovation types have different attributes, determinants, and effects. This study focuses on consequences of adoption of three types of innovation (service, technological process, and administrative process) in service organizations. Its main thesis is that the impact of innovation on organizational performance depends on compositions of innovation types over time. We examine this proposition by analysing innovative activity in a panel of 428 public service organizations in the UK over four years. Our findings suggest that focus on adopting a specific type of innovation every year is detrimental, consistency in adopting the same composition of innovation types over the years has no effect, and divergence from the industry norm in adopting innovation types could possibly be beneficial to organizational performance. We discuss the implications of these findings for theory and research on innovation types.     

透析组织中的员工沉默行为

从企业管理的角度提出了员工沉默的四分法,即:个体沉默、群体沉默、同行沉默和上行沉默四种形式,并分析了员工沉默的产生原因,以及员工沉默对组织和员工个体带来的消极影响。在此基础上,提出了改善员工沉默的人力资源管理和开发策略。     

企业与非营利组织跨部门战略联盟绩效评估研究

文章在企业间联盟理论基础上,对大量的相关文献进行深入分析和进一步探讨。基于平衡计分卡,根据企业与非营利组织跨部门战略联盟的特征,提出绩效评估框架,给出指标计算方式与执行标准,分别从战略合作、客户、学习与发展以及社会这四个层面评估联盟绩效,由此来判断联盟整体是否达到了预期的战略利益目标。     

组织情境中矛盾体验研究述评

矛盾体验是一种常见的心理现象,随着组织环境复杂性和动态性的增加,个体经常会对组织内某一情境或目标同时存在积极和消极的评价取向.本文梳理了矛盾体验的概念、表现形式及测量、矛盾体验引起不舒适感的过程以及组织情境下矛盾体验的应对,并总结了矛盾体验可能会易导致员工产生麻痹行为、健康问题以及脱离组织等消极结果,但矛盾体验也可以提高员工创造力、促进组织变革以及提升个体决策效能等积极效应,可直接用于指导企业人力资源管理实践.     

Metonymy in Language about Organizations: A Corpus-Based Study of Company Names

abstract    In this paper, I examine the use of metonymies in people's talk about organizations. Drawing upon a corpus of natural talk extracted from the British National Corpus (BNC) I identify recurring categories of metonymies that appear to be a central part of people's talk about organizations. These categories of metonymies involve substitutions where an organization stands in for its members, its products, its facilities, its stock or shares or a company-related event. I also found that metonymies in each of these categories are used as basic metonymic expressions that are only partially connected to metaphorical expressions and interpretations of organizations. Where those connections exist, the use of metonymies follows a metaphor-from-metonymy linguistic pattern (where a metaphorical meaning arises from the use of a metonymy) rather than a metonymy-within-metaphor pattern (where a metonymy is part of a metaphorical expression). I elaborate on the implications of these findings for our understanding of how organizations are discursively constructed and understood through metonymic language.     

中国现代传媒组织的绩效指标设计思路研究

转型时期中国公共组织的绩效评估日益受到组织内外实践者的关注。特别是具有经济和社会双重目标的公共企业组织,当前急切需求一套合理的简洁有效的绩效管理工具用于支持其制定科学的决策。本文基于电视传媒产业的个案分析发现,直接运用成熟的绩效指标设计思路会遭遇到诸多的难题。为此,在实际的绩效指标设计过程中,结合组织的决策支持的需求和实际的行业特性,提出了一种新的绩效设计思路,为同类型其他组织的绩效指标设计提供了有益的启示。     

Measuring the Performance of Voluntary Organizations

In the current political and economic climate, there are rapidly escalating demands from public funders and other stakeholders for indicators which can capture the achievements and impacts of the voluntary sector. Having clarified the context of these demands, the primary aim of this article is to develop criteria for measuring the ‘performance’ of voluntary organizations. This is undertaken by marrying relevant international theoretical literature suggestive of their roles and contributions with a ‘production of welfare’ approach, which has a proven track record in the evaluation of human services. Eight domains of performance are suggested (economy, effectiveness, efficiency; choice/pluralism; equity; participation; innovation and advocacy), embracing twenty-two separate indicator sets.     

Structure and Perceived Performance in Public Organizations

Abstract

The purpose of this study is to examine relationships and better-fits between organizational structure and performance in public organizations. This study takes into account multiple dimensions of organizational structure: span of control, organizational personnel size, global organizational red tape and personnel red tape. The relationships between the first two physical dimensions and perceived organizational performance are examined by taking different combinations of measures, such as raw measures, log-transformation measures and squared measures. The results of ordinal logistic regression models find that, except for span of control, the other structural dimensions have a negative influence on perceived organizational performance. While span of control shows a better-fit with perceived performance in a linear and positive direction, personnel size fits better in a log-linear relationship. Theoretical and practical implications are discussed in the conclusion.     

浅谈农村集体经济组织财务管理存在的问题及对策

随着我国社会的发展,人们对农村集体经济组织财务管理工作越来越重视。农村集体经济在财务管理工作当中存在很多问题,如财务管理不透明,资金管理不规范,债权及债务化解迫在眉睫,财务审批及收支结报管理问题较多等。这些问题对农村建设带来了很严重的影响,同时也给广大人民群众的利益造成了一定的损害。     

委托代理关系对村集体经济组织会计监督的影响分析

委托代理理论是研究如何有效设计委托人与代理人之间的契约关系,使代理成本最小的理论。本文试图将其引入村级会计监督体系中,通过分析村集体经济组织中存在的委托代理关系及其对村级会计监督的影响,提出进一步加强村级会计监督的建议。     

体育组织视角下的体育赞助管理研究

许多大型国际赛事其赞助金额及赞助的收益一次次屡创新高,已是全球奥林匹克运动会中仅次于电视转播权利金的第二大经费来源。作为体育赛事的主办机构,要想获得企业持续投资,应该对体育赛事本身进行良好的营销,认真做好赞助方面的管理、保障投资方的利益,是非常必要的。因此,从体育组织角度研究体育赞助的管理,达到多赢,成为一个重要的研究议题。     

"城中村"集体资产改制问题初探

我国城市化进程中出现"城中村"现象,影响全面建设小康社会目标的实现.在改造城中村过程中集体资产改制是最关键的问题.本文针对集体资产改制过程中存在的问题,提出改制建议.     

提高组织绩效沟通有效性的策略分析

薪酬结构中包含绩效工资的组织都面临着如何合理确定员工的工作绩效的问题。员工的绩效评价结果的好坏直接关系到绩效工资的高低,进而影响其工作积极性。要做出合理、公正的绩效评价,管理者就必须与员工进行有效的绩效沟通。掌握绩效沟通策略,提高组织的绩效管理水平。     

“城中村”集体资产改制问题初探

我国城市化进程中出现“城中村”现象,影响全面建设小康社会目标的实现。在改造城中村过程中集体资产改制是最关键的问题。本文针对集体资产改制过程中存在的问题,提出改制建议。