《如何编制企业社会责任报告》连载（十二）绩效指标解读与应用之经济绩效指标

经济绩效指标分经济绩效、市场表现和间接经济影响三个方面,共包括7个核心指标及2个补充指标,这9个指标的绩效数据能够反映资金在不同利益相关方之间的流动,以及机构给社会带来的重大影响。     

企业逆向物流系统社会效益绩效评价指标体系研究

逆向物流系统不仅创造经济效益,而且创造社会效益。基于社会效益视角,可设计一套对评价流程、构建原则、综合评价方法、评价指标,作为评价逆向物流系统绩效指标体系的根据。通过综合评判结果得出：逆向物流的产品回流量小、地点分散、可控性差等因素影响了逆向物流的有效运作;逆向物流系统的运作是否达到预期的目标,取得良好的效果,需要构建一个包括社会责任、社会形象、社会贡献与经济效益相匹配的、协调统一的、科学合理通用的社会效益绩效评价指标体系,并将其置于发展的战略地位。     

江苏省淮安市盱眙县旅游绩效评价

大区域旅游和延伸旅游产业链为县域旅游绩效的提高提供了一条重要途径。本研究从旅游业绩效研究存在的问题出发,以盱眙县为研究对象,从创汇效应指标、收入效应指标、产业规模指标、就业效应指标四个方面评价其旅游绩效。县域旅游业存在以国内游为主、旅游创汇能力弱、旅游产业规模小等方面的特点与问题,在此基础上提出了提高县域旅游绩效的途径和方法。     

顾客参与新产品开发的绩效影响:产品创新类型的调节效应

顾客参与企业新产品开发对新产品开发绩效有着重要影响,在处于转型经济背景下的中国进行相关研究更有着极为重要的战略意义。文章以B-B市场中的制造企业为研究对象,构建了以产品创新类型为调节变量的顾客参与对新产品开发绩效差异化影响的调节效应模型。研究表明,顾客参与对新产品开发时间绩效与创新绩效的积极影响会受到产品创新类型的调节作用;但产品创新类型对顾客参与和财务绩效关系的调节影响不显著。     

中国商业联合会继续开展2007年全国商业质量管理奖申报评审工作

为了鼓励商业企业追求卓越绩效，增强商贸企业核心竞争力，中国商业联合会决定继续开展2007年全国商业质量管理奖的申报评审工作，对实施卓越绩效模式，并在质量、经济效益、社会效益等方面取得突出绩效的商贸流通、服务和商办工业企业给予奖励。     

公路经济可持续发展的评价研究

可持续发展的公路经济,是一种注重经济长远发展,力求以最小的资源投入、最小的环境影响、来最大程度的满足经济、社会发展需求的公路经济.其相关指标评价体系涉及经济效益指标、项目技术指标、社会效益指标、环境影响指标等方面.     

中职教育财政支出绩效指标的构建

构建财政支出绩效指标是满足中职教育发展的需要。中职教育财政支出绩效指标内含经济效益和社会效益。中职教育财政支出绩效指标具有价值指向性、标准性、相对性和协调性;其构建要依据价值指向性原则、全面性原则和适应性原则;其可分为支出、产出和增长三类;加强法制建设,改革财政拨款方式和财务管理方式,是其制度保障。     

企业经济效益审计的基础性规范

<正> 要搞好企业的经济效益审计工作,应当规范以下2个方面的内容: 一、规范经济效益的评价体系企业经济效益优劣,不可能用一两个指标来评价,必须用反映社会效益、经济效益和环境效益的一系列指标加以考核。即首先需要规范企业的经济效益评价体系,这既要考虑财政部等经济管理部门     

试论如何开展医院效益审计,提高医院的经济效益

医院效益是医院经营管理的成效,由社会效益和经济效益两个方面组成,这两个效益既相互联系,又相互区别,是对立统一的关系,取得医院经济效益是为了实现社会效益,没有医院经济效益,就谈不上社会效益,背离社会效益的医院经济效益必然要损害社会和自己利益。因此,评价医院经济效     

基于平衡积分卡下的循环经济企业绩效评价

循环经济是21世纪国际社会推进可持续发展的一大新的实践模型,是企业兼顾经济效益和社会效益的长远发展之路。为了评价企业实施循环经济的绩效,本文从面向循环经济的企业业绩目标出发,引进卡普兰平衡积分卡指标评价体系,尝试性提出面向循环经济的企业绩效评价指标体系。     

Advertisement Disclaimer Speed and Corporate Social Responsibility: “Costs” to Consumer Comprehension and Effects on Brand Trust and Purchase Intention

It is not uncommon for advertisers to present required product disclaimers quickly at the end of advertisements. We show that fast disclaimers greatly reduce consumer comprehension of product risks and benefits, creating implications for social responsibility. In addition, across two studies, we found that disclaimer speed and brand familiarity interact to predict brand trust and purchase intention, and that brand trust mediated the interactive effect of brand familiarity and disclaimer speed on purchase intention. Our results indicate that fast disclaimers actually reduce brand trust and purchase intention for unfamiliar brands, suggesting that there are both economic and social responsibility reasons to use less rapid disclaimers for unfamiliar brands. Conversely, disclaimer speed had no negative effects on brand trust and purchase intention for highly familiar brands, presenting ethical tensions between economic interests (e.g., an efficient use of advertisement time) and social responsibility. We discuss the implications of our framework for advertising ethics, for corporate social performance, and for corporate social responsibility.     

食用级氯化镁的工艺研究

本文论述了食用级氯化镁的生产工艺研究,并对工艺过程中主要的技术参数及产品的技术经济效益情况予以探讨和分析.实践证明,该研究课题应用于工业化生产切实可行,能取得可观的社会效益和经济效益.     

Strategic alliances and the rate of new product development: An empirical study of entrepreneurial biotechnology firms

A key to success in industries populated by entrepreneurial high-technology firms is the rate at which the firm develops new products. Rapid product development creates significant advantages for entrepreneurial firms, including access to early cash flows, external visibility, legitimacy, and early market share. The higher a firm's rate of new product development, the more likely the firm is to achieve and maintain these first-mover advantages. This is particularly true in industries such as pharmaceuticals, where the effectiveness of patent protections leads to patent races in which a “winner take all” scenario exists. But even in industries where patent protection is weak, the advantages of being first, in terms of market preemption, reputation effects, experience curve effects, etc., can still be of major importance. We argue that one way an entrepreneurial firm can increase its rate of new product development is by entering into strategic alliances with firms that possess complementary assets.The basic proposition advanced is that a firm's rate of new product development is a positive function of the number of strategic alliances that it has entered. However, the relationship between strategic alliances and the rate of new product development may be nonlinear. Specifically, although strategic alliances may initially have positive effects on the rate of new product development, this relationship may exhibit diminishing returns. Moreover, past some point it is possible that negative returns may set in. Thus, the relationship between the number of alliances and the rate of new product development may be an inverted U-shape.Two reasons can be given to support such a relationship. First, not all alliances will make an equal contribution to increasing the rate of new product development. The economic “law” of diminishing returns suggests that the more alliances a firm engages in, the more likely it is to enter some alliances whose marginal contribution is relatively minor. Such a phenomenon on its own is enough to suggest diminishing returns.Second, gaining access to complementary assets through strategic alliances is not without risks. Malperformance may occur when the firm discovers that the complementary assets provided by the partner are a poor match, fail to live up to the promises made by the partner, or a partner may opportunistically exploit an alliance, expropriating the firm's know-how while providing little in return. These problems arise because the effectiveness with which the firm can select and manage alliance partners is likely to be negatively related to the number of alliances the firm is managing. Due to information processing requirements, the quality of partner search and the ability to monitor the partners' actions will decline as the firm increases the number of alliances in which it is involved. This reasoning leads to a prediction that past some point, alliances will be increasingly vulnerable to malperformance. This raises not only the possibility of diminishing returns to the number of alliances, but also negative returns as the number of alliances increases past some critical point.This proposed relationship between alliances and new product development was tested on a sample of 132 biotechnology firms. The results provide strong evidence to support the inverted U-shaped relationship between the number of strategic alliances and the rate of new product development. Therefore, at low levels strategic alliances are positively related to new product development, but as the number of alliances increases, the benefits begin to decrease, and at high levels the costs of an additional alliance actually outweigh the benefits.     

论农村逆向物流及其网络模型设计

文章指出,发展农村逆向物流不仅是新农村建设的需要,有利于农村循环经济及绿色物流的发展,还能使农村居民获得潜在的社会效益和经济效益,提高农村居民对商品的满意度。文章提出,农村逆向物流有别于一般的逆向物流,具有自己特殊的网络结构和模式。发展农村逆向物流关键在于物流网络的结构设计,一个适合农村逆向物流的网络结构应该能模拟出农村的逆向物流网络运行状况。     

Measuring Corporate Social and Environmental Performance: The Extended Life-Cycle Assessment

This papers attempts to bridge business ethics to corporate social responsibility including the social and environmental dimensions. The objective of the paper is to suggest an improvement of the most commonly used corporate environmental management tool, the Life Cycle Assessment (LCA). The method includes two stages. First, more phases are added to the life-cycle of a product. Second, social criteria that measure the social performance of a product are introduced. An application of this “extended” LCA tool is given.     

The interplay of human and social capital in shaping entrepreneurial performance: the case of Vietnam

This study investigates the effects of human capital, social capital and their interaction on the performance of 1,398 Vietnamese new-born firms. Operating profit is used as the measure of success. Human capital is captured by individual-level professional education, start-up experience, and learning. Whereas the first two dimensions of human capital are measured with traditional indicators, we define learning as the ability to accumulate knowledge to conduct innovation activities (new product introduction, product innovation and process innovation). Social capital is measured as benefits obtained from personal strong-tie and weak-tie networks. Key findings are threefold: (i) human capital strongly predicts firm success, with learning exhibiting a statistically significant positive association with operating profit, (ii) benefits from weak ties outweigh those from strong ties, (iii) interaction of human capital and social capital displays a statistically significant positive effect on new-firm performance.     

浅析户外音乐节的经济效益和社会效益 ——以咪豆音乐节为例

音乐节作为一种舶来品,在我国得到了迅速的发展.音乐节不仅为举办城市带来了可观的经济效益,也成为提升城市形象的一种重要手段.论文对连续成功举办八届的"咪豆音乐节"进行分析,探讨户外音乐节的经济效益以及对举办城市经济和社会发展的促进作用,希望为我国其他城市举办音乐节提供可行路径.     

评述西方监管理论中的成本收益评估标准——以美国、欧盟和经济合作与发展组织为例

成本收益的评估标准,作为监管政策对各类经济实体、环境客体、社会因素产生影响的衡量指标,通过比较监管政策实施前后两种均衡状态下各个经济主体获得的收益和承担的成本,并赋予不同经济主体不同的权重,以期对监管政策对社会整体利益的影响做出评价。借用经济学基本概念和新制度经济学的分析框架,通过对成本收益评估标准逻辑起点、衡量内容和注意事项的论述,比较优势和不足,以期对中国政府监管理论和实践发展提供借鉴。     

专利权保护与限制的利益平衡论——以法经济学为视角

专利权客体的特殊性决定了专利权保护的必要性和专利权保护制度的正当性.从专利权限制的法经济学分析,专利权权利限制的经济理性,在于明晰产权,遵循交易成本最低化的原则,调整专利权人和社会公众之间的权利配置关系,实现专利权人利益和社会公共利益的均衡保护,谋求社会整体效益的最大化.而专利权制度的设计目的就是平衡、协调专利权人的利益与社会公众使用和传播知识产品的社会利益.     

Import competition,multi-product firms,and basic innovation

How does firm strategy to produce basic innovation respond to international trade? Given the importance of basic innovation for economic growth and welfare, better understanding of this question is essential. In this vein we combine patent, firm, product, and trade data to show that when confronted with higher import penetration, the nature of firm innovation becomes less basic. We propose that underlying this result is the interplay between multi-product firms that narrow their product scope when exposed to greater import competition and the difficulty inventors face when capturing all benefits derived from their basic innovations.