企业家人力资本与企业绩效的关系

企业要在竞争日益激烈的环境中生存和发展,首先必须做出正确的经营决策,而正确的经营决策正是依赖于企业家人力资本的主动性的充分发挥。因此,探讨企业家人力资本与企业绩效的关系,不管是对改进企业家人力资本现状、提高企业的绩效还是对企业的生存及发展来说都非常重要。     

企业合约里的企业家人力资本与非人力资本关系研究

通过评析张维迎的企业家模型,在肯定其积极成果的基础上,指出其不足之处,并在张维迎企业家模型的基础上定义出企业家人力资本的内涵,肯定了个人财富对企业家人力资本识别的重要性,拓展了张维迎个人财富模型的企业家人力资本定义,也修正了周其仁关于人力资本与非人力资本的划分。在企业家人力资本与非人力资本关系的问题上,进一步肯定非人力资本雇佣企业家人力资本(资本雇佣劳动)。     

基于ANP的县域金融生态评估方法研究

金融生态是指金融业与其赖以生存和发展的外部环境通过自身调节机制,相互影响、相互作用的动态平衡系统。县域金融生态评估为促进金融生态的建设,推动区域经济的协调发展提供指导。本文创新性地将ANP方法引入县域金融生态评估,在与AHP方法比较的基础上,验证了ANP在评估县域金融的可行性和合理性。     

浅谈企业家人力资本价值实现激励机制研究

本文从企业家人力资本价值的特征入手,分析了我国目前企业家人力资本价值实现上的欠缺的现状及其形成原因,并从物质和精神上两个角度进行了激励机制的设计。     

高校教学团队绩效考核指标体系及量化考核模型

教学团队建设是高校师资队伍建设的关键环节,也是高校实施质量工程的重要举措。如何有效的进行教学团队绩效评价是团队管理中的难点。本文根据平衡记分卡绩效管理的基本思想,从财务、客户、内部业务流程、学习与成长四个维度构建了教学团队绩效评价指标体系,用层次分析法解决层次指标的权重问题,建立了量化考核模型,从而达到对教学团队绩效进行有效评价的目的。     

人力资本的概念与度量探析

人力资本是经济发展最重要的源泉之一。近年来关于人力资本的研究在国内越来越多。作者回顾了国内外关于人力资本概念研究的进展,然后探讨了人力资本的度量问题。最后对人力资本量化指标的选定给出建议。     

企业家人力资本出资的债务清偿机制研究

企业家人力资本出资的实践一直举步维艰,主要原因之一是人力资本出资缺乏合理的债务清偿机制。论文探讨了人力资本出资的困境,然后基于人力资本价值控制权的可转让性,构建了企业家人力资本挂牌交易制度,该制度可以保证人力资本的债务清偿能力得以实现。     

基于AHP和熵权法的税收收入质量评价——基于国税系统2011年数据的实证研究

税收收入质量评价工作是落实组织收入原则、提高收入质量、充分发挥税收职能作用、促进税收收入持续稳定增长的重要举措,也是税收工作服务科学发展、服务政府决策的重要抓手。运用层次分析法(AHP)和熵权法相结合的优化组合权重对各省、自治区、直辖市和计划单列市国家税务局2011年税收收入质量进行实证研究的结果表明:基于AHP和熵权法构建的税收收入质量评价指标体系完整、方法科学;优化组合权重重点突出、区分明确;评价结果指向客观、符合实际。     

Matching Capital and Labor

We establish an important role for the firm by studying capital reallocation decisions of mutual fund firms. The firm's decision to reallocate capital among its mutual fund managers adds at least $474,000 a month, which amounts to over 30% of the total value added of the industry. We provide evidence that this additional value added results from the firm's private information about the skill of its managers. The firm captures this value because investors reward the firm following a capital reallocation decision by allocating additional capital to the firm's funds.     

Social Capital and Access to Bank Financing: The Case of Chinese Entrepreneurs

This paper presents the results of a study of the effects of social capital on access to bank financing. Based on a Chinese nationwide survey, our analysis suggests that entrepreneurs who contribute to charities are more likely to be successful in loan applications. In addition, we find that political party membership is an important determinant of state-owned bank financing, whereas time spent on social activities increases the probability of obtaining loans from commercial banks. Therefore, our data provide some evidence for substitutability between various types of social capital. To obtain a loan from a specific type of bank, an entrepreneur should access the relevant social network.     

人力资本理论的形成与发展

人力资本理论萌芽于18世纪,产生于20世纪60年代,80年代以后得到了飞速发展,由定性研究逐渐转向定量研究。随着人力资本理论的不断发展完善,人们越来越认识到人力资本在经济增长中的重要作用。     

Human Capital,Bankruptcy, and Capital Structure

We derive the optimal labor contract for a levered firm in an economy with perfectly competitive capital and labor markets. Employees become entrenched under this contract and so face large human costs of bankruptcy. The firm's optimal capital structure therefore depends on the trade‐off between these human costs and the tax benefits of debt. Optimal debt levels consistent with those observed in practice emerge without relying on frictions such as moral hazard or asymmetric information. Consistent with empirical evidence, persistent idiosyncratic differences in leverage across firms also result. In addition, wages should have explanatory power for firm leverage.     

共同治理逻辑下的人力资本会计研究

企业理论从“股东至上”演进到“共同治理”,客观需要人力资源会计的发展。尽管目前开始的人力资本产权会计研究把人力资本纳入了企业的权益资本,但并没有反映出人力资本会计核算与“共同治理”理论的内在逻辑一致性。本文指出了人力资本会计设计与核算需要体现的人力资本与物力资本“共同治理”的特征,分析讨论了人力资本的价值运动,提出了股权人力资本与非股权人力资本的会计核算模式,并就相应的会计报告进行了探讨。     

The Robustness of the Conditional CAPM with Human Capital

An empirical evaluation is provided of the robustness of theconditional capital asset pricing model (CAPM) with human capitalto explain the cross-sectional variability of security returns.This model has been evaluated in the literature using the growthrate in per capita labor income. This article looks at richermeasures of human capital returns. It develops measures thatincorporate the costs and benefits of educational investment,skill premiums, worker experience, and other relevant featuresof human capital markets. It also considers variables that helpto forecast future human capital returns. We find that someof these richer measures help improve substantially the performanceof the model.     

马克思的资本批判与人学思想

资本原则作为现代社会的本质性原则,在马克思主义研究当中已经成为基本的共识,而马克思资本批判的核心就是揭示资本原则对人的统治.本文结合对历史和现实的观察和反思,回到马克思资本批判的历史境域之中,阐释马克思在资本批判中揭示的人的现代性处境、本质和人作为人全面实现和发展自己的现实条件.从根本上清理人学研究中的抽象性倾向,建立入学研究的历史唯物主义地基,并从研究范式上进行必要的转换.     

一切从"结构优化"出发

2004年新春伊始,当投资者还在为贬市的涨跌狐疑不定时,新华社2月1日正式刊发了《国务院关于推进资本市场改革开放和稳定发展的若干意见》(简称《意见》)。该《意见》涵盖了我国资本市场发展的历史、指导思想和任务,并就目前中国资中市场备受关注的几个问题如资本市场体系建设问题、上市公司质量提升问题、股份全流通问题提出了具体意见。鉴于《意见》的本身对中国资本市场发展所具有的重要意义,本刊特别就该《意见》中提出的几个问题邀请相关人士加以分析,以飨读者。     

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development

Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual evaluations, and cash bonuses. Our paper also extends Tan and Libby [1997] by positing that enhanced development of expertise and audit firm human capital are two reasons audit firms value tacit knowledge in experienced auditors. As predicted, higher tacit knowledge in experienced auditors is positively associated with higher tacit knowledge acquisition by their inexperienced subordinates and with stronger firm commitment of inexperienced subordinates having higher tacit knowledge.