企业内部控制制度的非正式制度分析

本文认为企业内部控制制度是一个整体框架,它不仅包括正式的制度,还应包括非正式制度以及这些制度的实施;企业内控制度中正式制度的实施,在一定程度上取决于非正式制度的性质和状况,正式制度与非正式制度具有协同性。本文从企业文化、企业社会资本、管理伦理三个层面对企业内部控制正式制度与非正式制度的关系进行了详细阐述,并论证了非正式制度在企业内部控制制度中的基础性作用     

正式制度与非正式制度的关系及其经济意义

正式制度与非正式制度作为制度的两个方面,具有统一、对立、在一定条件下相互转化的关系。其中,正式制度与非正式制度保持良好的兼容性才能充分发挥效果;正式制度具有不可替代性,但在短期内,非正式制度可代替正式制度提供安排。在我国市场经济发展过程中,制度创新和非正式制度建设有重要意义。     

非正式组织对企业X效率的影响研究

对企业内非正式组织(群体)的关注是组织行为学领域的一个重要研究主题,尽管各种各样的研究探讨了非正式组织的产生、发展、内部沟通及与正式组织之间的关系,但非正式组织对企业X效率的影响的研究却几乎是一个空白。这一研究空白导致了非正式组织对企业影响的理论基础的缺乏。     

非正式制度安排促进企业创新机理研究

非正式制度安排在企业发展中的作用日益显现,从企业文化、企业家精神两个层面来分析非正式制度安排作用于企业创新的机理中,可以看出在企业创新过程中,在关注正式制度安排的同时,不能忽视非正式制度安排对企业创新的重要促进作用。     

民营企业中非正式组织的特点及成因分析

民营企业是我国经济体系中的重要组成部份.目前,民营企业中非正式组织存在的普遍性和类型的多样性、非正式组织紧密化程度的不同、非正式组织成员交往中角色符号家庭化、非正式组织的负面影响明显等特点,充分反映出了我国现阶段民警企业的制度缺陷和中国传统文化对民营企业的直接影响.尤其是民营企业的制度缺陷,是非正式组织形成和发展的催化剂,而中国传统文化的影响,为民营企业非正式组织的形成提供了思想条件.     

企业中非正式组织的特征及其影响

非正式组织伴随正式组织的运转产生,是企业中的客观存在。同时,非正式组织对正式组织的运作及发展都有着重要的作用及影响。因此,研究非正式组织存在哪些特征,会对企业产生什么影响,加强对非正式组织的了解和认识,企业才能更好地对非正式组织进行有效管理,在发挥其积极作用的同时,降低其对企业管理的消极影响。     

谈我国非正式制度变迁及其对居民收入差距的影响

1978年以来,我国收入差距日趋扩大,其中一个很重要的原因就是非正式制度.非正式制度对居民收入差距的影响,首先是通过其对正式制度的影响来实现的.其次,除了通过正式制度的间接影响之外,非正式制度对收入差距还有直接影响.对物质利益的关注、从"无私"向"利己"的转变、从追求"共性"到追求"个性"的转变、胜者通吃的竞争规则等非正式制度的变迁均成为导致收入差距扩大的重要原因.     

非正式制度对民营经济发展的影响研究

制度经济学认为,制约一国经济发展的根本因素是制度.制度包括正式制度和非正式制度.非正式制度对社会经济发展起着十分重要的作用.非正式制度对民营经济有促进作用:有助于降低交易成本;有助于降低企业内部的管理成本;有助于民营企业技术创新.同时也有消极影响:非正式制度阻碍了民营企业的市场扩展;以人治代替法治的习惯使民营企业诚信缺失,不利于自身发展;家族文化在民营企业的扩大融资、引进外来人才等方面也起着负面影响.     

东道国制度对对外直接投资的影响分析

东道国制度是对外直接投资的重要影响因素。东道国的制度可以分为正式制度和非正式制度两类。本文分别就正式制度和非正式制度对对外直接投资的影响进行分析。     

东西部经济差异的非正式制度分析

经济的发展、东西部的经济差异不仅受到法规、准则等正式制度的影响,也受到文化习俗、道德规范等非正式约束制度的影响。文章从非正式制度规范、评价、凝聚作用入手,结合东西部地区非正式制度的具体差异,从而为西部地区经济发展提供启示和建议。     

组织结构、信息体制与企业内部控制模式研究——基于知识共享理论的分析

内部控制作为企业内部重要的激励约束制度安排,既是知识共享体系的重要组成部分,同时又是实现企业内部知识共享的重要平台,这个体系的设置和平台作用的发挥受到众多因素的影响。不同的企业环境会影响企业的组织结构和信息体制,而组织结构和信息体制又直接影响知识共享,最终影响内部控制的构造与模式选择。     

The institutional work of a social enterprise operating in a subsistence marketplace: Using the business model as a market‐shaping tool

The void between formal and informal institutionalized practices that coexist in subsistence marketplaces can render them inaccessible to subsistence consumer–merchants. We conducted an in‐depth auto‐ethnographic study of Novo Dia Developments, a social enterprise in Maputo, Mozambique, seeking to make the housing market accessible. Our study extends the extant understanding of the transformation of subsistence marketplaces in two ways. First, our study characterizes the institutional work done by a social enterprise to open up a subsistence marketplace. Second, our study theorizes the business models in use as a mechanism through which institutional work can be organized and performed, by (a) transforming an idea for market change into new market offerings and practices that begin to fill the void, (b) materializing and making visible other institutional voids that need to be filled, and (c) serving as a juncture at which formal and informal institutionalized practices can connect.     

How entrepreneurship ecosystem influences the development of frugal innovation and informal entrepreneurship

This article critically analyses how the entrepreneurial ecosystem and institutional environment influences the development of frugal innovation and informal entrepreneurship. There is a dearth of empirical research on African entrepreneurship ecosystems and complementors that produce innovations in the informal sector. We address this gap, by examining why and how informal businesses operate and evolve. Based on a qualitative approach, interviewing 20 business owners in Nigeria, two focus groups meeting with 5 and 7 business associations leaders, respectively, we examine the role of institutional environments, how entrepreneurs operate and overcome the barriers to entrepreneurship. The results reveal a model of determinants of frugal innovation and informal entrepreneurship ecosystem comprising formal/informal rules, access to market, and family as important elements that act as a means to effective knowledge flows, networking, capital, and resources sharing.     

Institutional Barriers to Small- and Medium-Sized Enterprise Operations in Transition Countries

Building on institutional theory and on existing literature regarding barriers to private businesses in transition countries, this paper examines the inter-related effect of nineteen factors grouped into four types of barriers (formal, informal, environmental and skills) on existing small- and medium-sized enterprise operations in Lithuania. Regression analyses on a sample of 332 business owners indicate that perceived formal barriers are associated with perceived informal barriers such as corruption and perceived environmental barriers are associated with perceived skill barriers such as management problems. The transition effect based on business start-up date was not found to play a significant role.     

企业内部控制规范实施：内在需求抑或外部推动？——基于江苏企业问卷调查的实证分析

文章利用来自江苏企业的400份问卷所得数据试图揭示究竟是内在需求还是外部因素在推动企业内控规范的实施。实证研究结果表明内在需求、外部正式制度及非正式制度对内控规范的实施均具有积极影响,但影响程度依次减弱;就不同规模企业而言,上述三方面对内控规范实施的影响存在差异;就内控五目标而言,它们对不同目标实现的影响也各不相同。根据研究结论,文章认为针对不同规模企业及不同内控目标有重点地采用不同制度实施方式方能以更符合成本效益的原则实现制度目标。最后,文章还就如何完善现有正式制度和非正式制度提出相应建议。     

Using informal learning for business decision making and knowledge management

The process of making decisions in business requires, among other things, the efficient management of information to do with employee competencies. Dealing solely with competencies that employees learn in institutional contexts, however, is insufficient, as employees also acquire competencies through informal learning activities outside the organization. If an organization is to make well-informed decisions, the entity must gather information about the external activities of its employees that contribute to their competency development. This paper proposes a methodology to facilitate the identification and recognition of an employee's informal learning instances, which receives support from a technological framework. To validate the methodology, a pan-European project implements the framework, and a panel of experts evaluates its modus operandi. The main findings from this study suggest that, although making decisions on the basis of instances of informal learning is possible, both the methodology and the tools behind the gathering of this information should be flexible enough to satisfy the needs of the organization.     

近代中国商会的制度分析

清末民初 ,商会应“商战”之需产生 ,对当时的经济发展起到了巨大的促进作用。商会是制度环境变化的结果 ,是制度移植的结果 ,是强制性制度变迁的结果。近代中国的商会本质是“官督商办”的民间团体。商会的存在降低交易费用 ,改善外部环境 ,为合作创造条件 ,降低政府提供关于工商政策方面制度安排的成本。     

The three faces of China: Strategic alliance partner selection in three ethnic Chinese economies

It is generally understood that firm strategy is linked to both internal firm resources and external, competitive industry forces. More recently, studies have suggested that firm strategy is also influenced by the formal and informal institutions of the institutional environment. Culture and commercial conventions represent important informal institutions – the norms and values shared by a group of individuals – whereas more formal institutions include the regulatory, economic, and political forces in the environment. We explore the effects of formal and informal institutions on strategic alliance partner preferences in Mainland China, Taiwan, and Hong Kong. Although the three share a broad lineage, their institutional development differs in some respects. Utilizing a policy capturing study, we explore alliance preferences of senior managers from each of the three economies to demonstrate how similarities and differences in the institutional environment can produce variation in alliance partner preferences. This paper contributes empirically by comparing alliance partner preferences in three different ethnic Chinese communities in East Asia. We add to the nascent but growing literature on institutions and strategy, with practical implications for understanding alliance partner preferences of managers in China, Taiwan, and Hong Kong, which represent major centers of strategic alliance activity.     

高校去行政化改革的路径探究——基于新制度经济学的视角

从新制度经济学的角度来看,制度分析框架可以概括为＂正式制度和非正式制度＋交易费用＂。运用这一新的分析框架发现,高校行政化是因正式制度的强制性同形、非正式制度的诱致性同形、利益驱动等原因而生成,高校＂去行政化＂改革可通过建立健全大学章程建设、完善校长选聘与任用机制、重塑大学精神、协调高校内外部环境中各相关利益主体的利益来实现其预期的理想目标。