会计真实之法学借鉴

会计真实不仅是会计理论问题,也是一个重大社会问题。文章采用法学分析方法,借鉴司法诉讼中的实体真实与程序公正之法学理论,对比从会计信息使用人、编制人提出的会计真实标准后,认为"结论可核"与"方法公开"才是会计真实之现实标准,而报表日价格与改进后的报表附注,是实现结论可核与方法公开的现实途径。     

Formation of Reputation in Business Markets

ABSTRACT

Purpose: This study adopts a relational perspective on reputation. We investigate how relationship characteristics impact a customer’s judgment of supplier reputation. We include characteristics at both the interfirm and interpersonal levels, and we additionally link these characteristics to interfirm trust in order to explore similarities and differences between reputation and interfirm trust.

Methodology/approach: A survey was conducted among firms in the Norwegian offshore oil and gas industry. We assessed the measurement model and tested the hypotheses by applying LISREL.

Findings: The results show that the customer’s dependence on the supplier, common knowledge, and interpersonal trust are positively related to reputation, while opportunism is negatively related to reputation. Reputation is positively linked to interfirm trust, and both reputation and interfirm trust impact the customer’s satisfaction with the supplier.

Research implications: This study sheds light on the role of relational mechanisms in reputation formation. It suggests that reputation primarily consists of cognitive components, while interfirm trust consists of more affective components. Reputation is an important factor in developing interfirm trust.

Practical implications: This study underscores the importance of a firm’s core relationships to customers for developing its reputation. Managers need to carefully develop their relationships to customers in such a way that these relationships are consistent with and confirm the reputation they want to build.

Originality/value: The study supports the view that relational characteristics play important roles in the formation of reputation in business markets.     

连锁经营模式的构造及运行

连锁经营模式(直营连锁、特许连锁、自由连锁、合作连锁)的构造过程实质是总部与加盟商的博弈过程。运用博弈论,分析各方利益与权利的大小、利益的分配、协作态度都是总部与加盟商博弈的结果,并通过周转轮系原理,得出各连锁模式以品牌为载体,利益为系杆,总部为支点,形成周转轮系,直营模式直接在总部的控制下同轴运转;在空间上,总部有可能分地区建立多个子部,在总部授权下将这一轮系又以同样方式演化为多个相似的子轮系复合成超系统运行。     

企业管理决策模拟及内在机理探寻

企业管理决策模拟把数据、模型、决策融合,通过决策模拟的形式把管理难以解决的问题化为数据摸型,并运用计算机进行科学决策。经过决策模拟,发现模拟决策过程中存在的问题:决策模拟初期对市场及决策的模拟规则把握不到位,不能及时了解环境的变化,整个模拟决策没有形成整体战略。在现实工作中进行科学管理决策时要关注内外部信息、关注市场需求,关注环境的变化,正确制定企业的决策,实现企业的战略目标。     

商业方法专利战略研究

随着网络技术和电子商务的迅猛发展 ,出现了一种全新的在网络中进行商业活动的商业方法专利。对于企业来说 ,谁制订了有效的商业方法专利战略 ,谁就能在激烈的市场竞争中处于优势地位。取得商业方法专利会获得丰富的利润回报。企业在制订有效的商业方法专利战略时应着重考虑专利保护、撰写专利权利要求书应注意的事项等问题 ,以使自己在网络环境下的商战中立于不败之地     

Trusting and Monitoring Business Partners throughout the Relationship Life Cycle

Purpose: The goal of this research is to understand the theoretical and empirical confluence of multi-dimensional trust with the role of monitoring as business partnerships unfold and evolve dynamically throughout the course of the relationship life cycle.

Methodology: A pilot study is run in which in-depth interviews are conducted with managers to glean their insights regarding the theoretical questions and to verify terminology for survey items. A large-scale survey study is then conducted to test hypotheses about the relationships among the focal constructs. The participants in both studies are real procurement professionals reporting on their primary supplier relationships. The qualitative study and the samples of real world managers enhance the external validity of this research.

Findings: In early stages of business relationships, monitoring and benevolence trust interact to positively impact business performance. Continued monitoring in later stages interact with benevolence trust to performance detriment. Conversely, monitoring and competence aspects of trust hurt business performance in earlier life stages.

Research Implications: Theoretical frameworks that include the constructs of multidimensional trust, monitoring, and relationship life cycle stages can build on the nuanced 3-dimensional contingencies established in this research. In particular, this research furthers the concepts of monitoring and the relationship life cycle.

Practical Implications: There is a time and a place to trust one's business partners, and a time and a place to verify their trustworthiness. As business partnerships are forged, monitoring and benevolence trust can be particularly fruitful.

Contribution: In this research, the authors build on the business marketing literature that has begun to delineate the benevolence and competence dimensions of trust in business relationships; they demonstrate the role that partner monitoring has in maintaining business commitments; and establish how these effects are modified over the stages of the relationship life cycle; i.e., from exploration, to build-up, maturity, and decline.     

“商业劳动创造价值”的现代分析

商业劳动包括附带的生产性劳动、纯商业劳动以及管理性、开发性商业劳动,其中开发性商业劳动是最高级的商业劳动。商业劳动能否创造价值需要具体问题具体分析,对经营的单个商品来说,对商业企业的价值总量来说,有创造价值和不创造价值之分;从社会再生产全过程来讲,所有的商业劳动都是创造价值的。因此,"商业劳动创造价值"的命题且具有重大、深远的实践意义。     

连锁经营中的产权决策与监督博弈

作为一种现代经营方式,连锁经营在流通领域得到广泛的应用。随着连锁经营规模的不断扩大和连锁店的日益分散,连锁总部与加盟店之间的管理与协调变得尤为重要。通过运用博弈论方法,分析连锁总部与加盟店之间利益与权利的大小,研究了连锁经营中连锁总部与加盟店之间的产权决策问题,以及二者之间监督与被监督问题,提出连锁总部在加盟店持有股份的条件可通过降低监督成本,或加大对加盟店隐瞒收入的惩罚力度等措施,对加盟店进行有效监督。     

从博弈论看商务谈判僵局的本质和处理

商务谈判中的僵局是谈判双方都不愿看到但又不得不面对的难题。只有了解了商务谈判僵局产生的本质才能够更好地处理好谈判中的僵局。从博弈论的角度,对商务谈判僵局的本质进行了分析,指出在挖掘共同利益的过程中既可以寻求到瓜分共同利益的有效途径,又可寻找到共同利益与个体利益实现的最佳结合点。     

横向同质型企业网络形成动因的博弈分析

企业网络是一种新型组织结构形式和制度安排。根据企业网络的形成动因,运用博弈论建立模型论证了横向同质型企业网络得以形成的动因在于网络成员自身的利益最大化。     

Operationalizing Trust,Reliance, and Dependence in Business Relationships: Responding to the Ongoing Naming and Cross-Level Problems

Purpose: This article is to test the proposition that the 3 conceptually related constructs of trust, reliance, and dependence are distinct from each other and to test the proposition that the quality of business relationships can be measured with a formative index incorporating trust and reliance.

Methodology/Approach: The authors' propositions are tested with a survey sample of 221 firms in the U.K. construction industry. Exploratory and confirmatory factor analyses are used to analyze the survey data.

Findings: The independence of the 3 focal constructs of trust, reliance, and dependence is confirmed. The formative index is found suitable for evaluating the level of relationship quality in which reliance carries more significant weight than trust.

Research Implications: The separation of the overall construct of “trust” into trust at interpersonal level and reliance at interorganizational level, as found in this study, overcomes the problem existing in past studies that researchers rarely specify at which level trust operates. The clear conceptual distinction between reliance and dependence as found in this study implies that although both operate at the organizational level, they do not have overlapping boundaries. The finding that reliance is a more important impact factor than trust in constructing the formative index supports the notions that reliance is a necessary and sufficient condition for developing sustainable business relationships, and trust is an insufficient condition to sustain an ongoing business relationship.

Practical Implications: Reliance sets the keynote of the business relationship. In contrast, trust as the interpersonal variable only acts as the facilitator to create a favorable social environment. Nevertheless, both trust and reliance have a significant and positive weight in the relationship quality index formed. This means that a business relationship with high levels of both trust and reliance is particularly resilient and stable and is the most successful and desirable one which is frequently oriented toward the long run.

Originality/Value/Contribution: The confirmation of the difference between trust and reliance makes an important contribution to the study of trust in business to business marketing by showing that what has traditionally been treated as theoverall construct of trust can and should be regarded as being made up of two separate constructs: interpersonal trust and interorganizational reliance. The difference between reliance and dependence as an additional finding makes another important contribution by providing conceptual clarity of the two constructs and confirming that there is no overlapping boundary between them. The formative index and the relative importance of its components are another important contribution of this study.     

A Role for Business Ethics in Facilitating Trustworthiness

The relationship between ethics and trust is ambiguous as ethics can promote trust, whilst trust can simultaneously be abused resulting in unethical behaviour. In this contribution to the debate on trust and ethics the focus is specifically on the role that ethics can play in facilitating trustworthiness. The article starts with a definition of the concept trustworthiness. It then reports on an empirical longitudinal study on trustworthiness that was conducted in a South African company in the insurance industry. The facilitators of trustworthiness that were identified in this study and their relative contributions to trustworthiness are then discussed. Finally the implications of these findings for the ethical conduct of managers are discussed. It is demonstrated how ethical managerial conduct can enhance the trustworthiness of managers.     

The Relevance and Value of Confucianism in Contemporary Business Ethics

This article examines the relevance and value of Confucian Ethics to contemporary Business Ethics by comparing their respective perspectives and approaches towards business activities within the modern capitalist framework, the principle of reciprocity and the concept of human virtues. Confucian Ethics provides interesting parallels with contemporary Western-oriented Business Ethics. At the same, it diverges from contemporary Business Ethics in some significant ways. Upon an examination of philosophical texts as well as empirical studies, it is argued that Confucian Ethics is able to provide some unique philosophical and intellectual perspectives in order to forge a richer understanding and analysis of the field of contemporary Business Ethics. Gary Kok Yew Chan is Assistant Professor of Law at Singapore Management University. Apart from Business Law, he teaches Ethics and Social Responsibility. He has obtained an LL.B (National University of Singapore) and LL.M (School of Oriental and African Studies, University of London) respectively and has published in several reputable law journals including Journal of Business Law, Cambridge Law Journal, Australian Journal of Asian Law, Hong Kong Law Journal and Singapore Journal of Legal Studies. In addition, he holds an M.A. in Southeast Asian Studies (National University of Singapore) and a B.A. in Philosophy (University of London).     

跨组织电子商务与企业间信任、承诺关系研究

跨组织电子商务的发展为合作企业带来诸多优势,并可能会影响到合作企业关系。将经典的关系变量(如信任、承诺和关系价值创造)与跨组织电子商务纳入到模型进行实证研究,结果表明,跨组织电子商务并没有对关系价值创造产生积极影响,而承诺会对跨组织电子商务使用产生积极影响,信任对于跨组织电子商务的使用是否产生影响并不明朗,同时信任和承诺对于关系价值创造的积极影响关系以及信任对于承诺的积极影响关系得到了验证。     

商业信托会计监管问题的再思考

面对经济环境的深刻变化,我国商业信托会计监管表现出一定程度的滞后性,建立健全有效的会计监督制度已成为商业信托健康发展的当务之急。以新制度经济学理论为基础,从商业信托会计监管的角度,分析我国商业信托会计监管的现状与问题,是重构我国商业信托会计监管制度的有效途径。     

创新车辆保险经营模式,构造车辆保险经营价值网

本文结合目前中国保险业发展现状,在分析车险传统经营模式及其弊端的基础上,借鉴美国、日本等发达国家车险发展的经验,创造性地提出构造车险经营的价值网,并对如何构造车险价值网提出了具体的措施建议。     

Purchasing Higher-Value,Higher-Price Offerings in Business Markets

Purpose: A conceptual framework is proposed and tested to better understand customers' purchase of higher-value, higher-price offerings in business markets. Ambiguity about superior value and consequences of obtaining superior value are the constructs in this framework. Ambiguity about superior value is meant to capture the concern and doubt that managers at customer firms have about whether their business will actually realize the cost savings or ability to earn incremental revenue and profits that suppliers claim for their offerings. Consequences of obtaining superior value refers to the outcomes that a customer manager anticipates or experiences in making a purchase decision for higher-value, higher-price offerings.

Methodology: Two operationalizations of each construct are studied in a pair of experiments with purchasing managers and plant maintenance managers.

Findings: Value evidence and incentive to change each receive significant support as mechanisms to reduce ambiguity about superior value. Notably, reference customers and pilot programs appear to be equally effective as value evidence in reducing ambiguity about superior value. In addition, the results provide strong empirical support that incentive to change operates as a threshold phenomenon, as predicted from social judgment theory. While no significant differences in purchase preferences are found for area of responsibility (purchasing versus plant maintenance managers), significant support is found for performance review and reward system as a manipulation of consequences of obtaining superior value.

Contribution: The conceptual framework and empirical results significantly contribute to our understanding of how suppliers in business markets can use monetary as well as nonmonetary means to persuade customers to purchase higher-value, yet higher-price offerings.     

基于顾客价值创造的花木企业经营模式创新研究

随着城镇化进程的加快,花木产业迎来了良好的发展机遇。然而,受限于现有经营理念和经营模式,其发展态势并不理想,为改变现状,经营者有必要从发掘顾客价值入手,采纳价值网营销模式,整合产业链中的各种资源,促进产业自身协调发展。     

The Effects of Learning on Relationship Value in a Business Network Context

ABSTRACT

In today's intense global competition, a firm's ability to learn from its networks of business relationships is an important source of sustainable competitive advantage. Learning in a network of relationships involves a constellation of resource linkages among business partners tied together by interconnected resources. This has the potential of increasing the relationship value of a firm in terms of knowledge created through interactions among firms in the business network. Prior research has not yet examined the effects of learning in and through relationships in a business network context. Interdependence of firms in business networks gives rise to learning effects of adaptation and coordination that can have implications for relationship value. An empirical study of 215 business relationships from a network of nine high-technology companies in the United Kingdom shows that learning in and through relationships as a result of interactions and resource interdependencies in networks of relationships has a positive effect on a firm's relationship value. Furthermore, an understanding of the network context through interactions among firms facilitates learning and development of the firm's learning capabilities that enhance relationship value.     

中国门户网站商业模式剖析

随着互联网的泡沫在2001年的破碎,让成千上万的网站关门大吉。于是,人们就开始怀疑:互联网完竟是什么?门户网站的贏利靠什么?以迈乏尔·波特教授的价值链分析方法为工具,把中国三大门户网站新浪、搜狐、网易作为研究对象进行分析,归纳出了门户网站经营运作的商业模式,即门户网站如何实现盈利的问题。