国家审计维护金融安全的作用机理与制度创新

国家审计与维护国家金融安全存在一种内在的作用机理关系.面对国际金融危机,我国国家审计在维护金融安全方面还存在着一些系统性缺陷,这些系统性缺陷是由一些深层次原因导致的.为实现国家审计维护金融安全的目标,需要进行制度创新:完善国家审计与金融监管制度,关注系统性金融风险,加强国家审计的综合性与时效性,开展金融监管的绩效审计等.     

Building employer solidarity? Britain's experience of coordinated bargaining, 1979 to 1997

The election of the Conservative government in 1979 is seen as a watershed in pay determination in the UK, ending formal pay policies. While the government withdrew, the UK's major employer organisation, the Confederation of British Industry (CBI), endeavoured to operate an alternative system of employer coordination on pay between 1979 and 1997. Had this approach succeeded, the UK's approach to pay determination would have become much more aligned to the models adopted within other EU Member States. We analyse the development of this alternative to government‐imposed incomes policy and measure its impact on the growth of earnings. We conclude that, despite the CBI's policy, the actions of individual employers suffered from classic market failure until the British economy was subjected to mounting competitive pressures from the international environment.     

PERFORMANCE-RELATED PAY AND THE PROSPECTS FOR GENDER PAY EQUITY

Equal pay for work of equal value has come to be almost inextricably associated with the application of job evaluation. Current trends towards performance-related pay systems pose a potential threat to the pursuit of greater gender pay equality as discretion in pay determination increases and there is no clear relationship between earnings and job grade. This paper examines the basis for this view drawing upon the now widespread literature and research into performance-related pay. the argument is made that the problem for gender equality lies both in the nature of the payment system and in the context in which it is being applied, including the changes in the nature of employment relationships that are accompanying these developments. While some women may benefit, overall the moves towards a widening income dispersion and the increased importance of management discretion and appraisal are likely to disadvantage women. However, the individualization of pay is likely to lead to further fragmentation of the interests of women, reducing the likelihood of collective resistance. Opportunities to monitor pay trends will also decrease as the spread of performance-related pay reduces the transparency of the labour market.     

Cashing In On Quality? Pay Incentives and the Quality Culture

In this article, the authors explore the relationship between total quality management (TQM) and financial incentives in British manufacturing industry. In particular, they examine the view of some of the most influential quality management ‘gurus’ that there is an incompatibility between incentive pay and TQM. Drawing on survey and case study evidence, they show that TQM is being implemented in the presence of financial incentives. Furthermore, those organisations which had such incentives did not appear to have less success in implementing TQM. On the basis of the evidence presented, the authors conclude that it is not possible to rule out a role for financial incentives in implementing TQM, although incentives are only likely to form one element in a broader implementation strategy.     

如何有效规避中小企业绩效考核中的人情因素

中小企业的绩效管理往往没有形成系统的可操作办法,考核者、绩效指标以及考核关系都不尽合理,造成绩效考核的主观偏见。因此,中小企业必须重视对考核者的选拔、培训与监督,考核指标的量化,绩效考核的监督和反馈,选择性地使用第三方考评主体。     

Are high‐performance work practices (HPWPs) enabling or disabling? Exploring the relationship between selected HPWPs and work‐related disability disadvantage

We develop the organizational characteristics element of Stone and Colella's (1996) framework by drawing on the Ability–Motivation–Opportunity (AMO) model to assess the relationship between high‐performance work practices (HPWPs) and work‐related disability disadvantage. We develop competing “enabling” and “disabling” hypotheses concerning the influence of selected HPWPs (competency testing, performance appraisal, individual performance‐related pay, teamworking, and functional flexibility) on disabled relative to nondisabled employees. An empirical assessment of these competing hypotheses using matched employer–employee data from the nationally representative British Workplace Employment Relations Study 2011 reveals a negative relationship between these HPWPs when used in combination and the proportion of disabled employees at the workplace, although this relationship disappears in workplaces with a wide range of disability equality practices. While disabled employees report lower work‐related well‐being than their nondisabled counterparts, we find limited evidence that this is associated with the presence of HPWPs.     

How the CEO power and age dissimilarity shape the chair-CEO pay gap: Empirical evidence from China

Using data on China’s listed firms from 2009 to 2018, this paper investigates how the chair-CEO age dissimilarity and CEO power affect the chair-CEO pay gap from both managerial power theory and optimal contract theory. We find that CEO power and age dissimilarity have opposite effects on pay gap between the chairman and the CEO. And the cognitive conflict caused by age dissimilarity can effectively restrain the compensation-seeking behavior of CEO for non-performance compensation growth. More importantly, both the age difference and its sign have important value. When we consider age dissimilarity between the CEO and the entire board of directors, our hypotheses are still confirmed. Finally, we document that both CEO ability and co-working time between chairman and CEO could reduce the inhibition effect of age dissimilarity on compensation incentive from capability and relationship view. Overall, the results are beneficial to reform the top managers’ compensation incentive system and to improve the explicit and implicit supervision mechanisms.     

Low Paid Employment in Britain: Estimating State‐Dependence and Stepping Stone Effects

Using 18 waves of the British Household Panel Study, this paper examines state‐dependence and stepping stone effects of low pay. The results show that both state‐dependence and stepping stone effects of low pay are present. However, there is no evidence to support a low‐pay no‐pay cycle. The introduction of the national minimum wage does not appear to have affected state‐dependence and stepping stone effects of low pay.     

THE ORGANIZATIONAL CORRELATES AND CONSEQUENCES OF SUBCONTRACTING: EVIDENCE FROM A SURVEY OF SOUTH WALES BUSINESSES

Recent interest in the growth of subcontracting, as part of a broader trend towards greater ‘flexibility’in forms of employment relationship, has not as yet been matched by a full consideration of its organizational and managerial implications. In particular, the question of whether or not subcontracting has an impact upon, or is affected by, the organization's structural characteristics remains largely unexplored. the aim of this article is to report findings from a detailed study of subcontracting practices across a sample of British industry, which focuses upon the relationship between subcontracting and organizational characteristics. the results indicate several important points about the practice. Firstly, that there is wide variation in the use of subcontracting across industry, although the overall extent is limited. Secondly, that variation in the practice is significantly related to basic firm characteristics - namely, industrial sector, type of production system and pattern of ownership and control. Thirdly, that, on balance, subcontracting is associated with more, not less, structural complexity. Finally, that this greater complexity is found in particular types of firms - notably, outside the manufacturing sector, in mass and process production systems and amongst British independents and subsidiaries, rather than in their foreign competitors.     

Pay Dispersion and Organizational Performance in Korea: Curvilinearity and the Moderating Role of Congruence with Organizational Culture

This study examines the curvilinear relationship between pay dispersion and organizational performance. According to the pay dispersion literature, a large pay gap has benefits and drawbacks for organizational performance because employees can feel motivated or demotivated depending on the degree of pay dispersion. We investigate the possibility of nonlinearity in the context of these countervailing forces, and aim to uncover the condition under which the positive effect of high pay dispersion prevails. Our empirical analysis of data from 436 Korean cross-industry firms shows that pay dispersion and organizational performance have an inverted U-shaped relationship. Moreover, when a pay scheme matches current organizational culture, the positive relationship between pay dispersion and organizational performance is more pronounced. We discuss the implications for future compensation research and practice.     

Do cultural differences explain differences in attitudes towards unions? Culture and attitudes towards unions among call centre workers in Britain and India

This article adds to the literature on worker attitudes towards unions by investigating the impact of cultural attitudes and the call centre labour process on union attitudes among call centre workers in Britain and India. It is hypothesised that workers with egalitarian and collectivist cultural attitudes will be more likely to have pro‐union attitudes than other workers, although if the impact of cultural attitudes is mediated by history and institutions, it might be expected that this relationship is stronger for British than Indian workers. Conversely, if union attitudes are largely a function of the call centre labour process, we would expect union attitudes to be similar among workers in both countries. Our results only partially support our hypotheses. Collectivist attitudes are only weakly related to union attitudes among the British sample but are more strongly related in the Indian sample. There are significant differences between union attitudes among our British and Indian samples. The article concludes that relationship between cultural attitudes and union attitudes are heavily dependent on institutional context. Cultural attitudes are unlikely to be either a constraint or a facilitator of union efforts to organise workers.     

目标客户企业规模与差异化银行资本结构的关系研究

本文从企业引入银行外部监管的角度,构造了一个将融资企业规模与银行资本结构融合起来的模型,用以分析银行目标客户企业的规模是否会影响企业的资本结构水平的确定。研究结论表明,大的银行可能更趋向于通过目标客户企业规模的筛选,来降低自己的监督成本,而中小银行可能更趋向于通过资本金比率的方式吸引优质客户,以较高的收益水平来弥补监督成本的提高,这从一定程度上给出了目标客户企业规模不同的银行在资本结构安排上差异化的原因。     

Pay dispersion and the financial performance of the firm: evidence from Korea

Pay dispersion has been found in prior research to negatively affect both individual and workplace performance. In this study, we examine whether the relationship between horizontal pay dispersion and firm financial performance is curvilinear in nature, with moderate levels of dispersion leading to more positive outcomes than either low or high levels. Using data from a government-sponsored survey of Korean firms, we find support for the hypothesized curvilinear relationship between pay dispersion and firm financial performance. We further find that this curvilinear relationship is moderated by firm and human resource system characteristics. Where the firm had more incumbents in the rank being examined, where pay level was higher, and where there was greater organizational investment in performance evaluation and feedback, the positive slope (within the curvilinear relationship) inverted at a higher level of dispersion.     

Multi-unionism,size of bargaining group and strikes

Two widely accepted stereotypes about strikes in British manufacturing industry are analysed using newly available data on some 5,000 pay contract negotiations. First, the reason why large workplaces have more strikes than others is examined. Second, the association between multi-unionism and strikes is elaborated.     

大质量工作机制下技术机构之发展

随着经济与社会发展转型的深入，质监系统提出了大质量工作机制的概念，技术机构作为质检系统的一员，面临新的机遇与挑战。文章提出了技术机构在新形势下一是应该注重合理定位，提高服务政府社会能力；二是注重技术能力合理布局，提高检测资源有效利用率与快速反应能力；三是注重装备水平与技术人员素质，加强内部管理，提高检测数据的准确性；四是注重检测数据等信息的汇总与处理技术，加强与行政部门合作，提高为政府与社会提供质量分析报告与风险警示的水平；五是注重技术帮扶．在市场经济中主动唱好配角。     

Race discrimination at work: the moderating role of trade unionism in English local government

Workplace racism remains a serious issue despite over forty years of legislation alongside a raft of HRM policies. There remains limited research on the differences in employment experiences of British Black and Asian Minority Ethnic (BAME) staff and their white colleagues. There is a power imbalance at work as between individual employees and management, and this lack of equity has been traditionally counterbalanced by strong workplace trade unionism. In particular, we know little about the role of trade unionism on the perception of workplace equality among BAME employees. Using more than 2,580 valid responses from full‐time employees in highly unionised local councils, this study shows that BAME employees have a significantly lower evaluation than their white colleague of fair pay and equal work environment. The latter fully mediates the negative perception between BAME staff and fair pay; and furthermore, the perception of union commitment to equality strengthened their views of a management‐supported equal work environment.     

Pay fairness and intrinsic motivation: the role of pay transparency

The fairness of managerial pay can be judged in terms of its distributive justice properties (‘is my pay fair when compared to others’) and its procedural justice properties (‘is my pay fairly determined’). While both types of justice have been studied extensively in the organizational literature, their relative importance in predicting work-related outcomes is still open to debate. In this paper, we provide field evidence that the relationship between pay justice and managers' intrinsic motivation is moderated by pay transparency, which is the extent to which managers know each other's pay levels. In a homogeneous sample of 139 Slovenian bank managers, we find that procedural justice is a better predictor of intrinsic motivation when pay transparency is low, and that distributive justice is a better predictor of intrinsic motivation when pay transparency is high. These findings that are congruent with fairness heuristic theory (Van den Bos, Lind, Vermunt and Wilke 1997a) suggest the importance of considering pay transparency for understanding and designing fair managerial pay systems.     

Experiencing Turbulence: Competition,Strategic Choice and the Management of Human Resources In British Airways

Trevor Colling assesses the concept of ‘strategic choice’ in the light of developments in employment strategy and practice in British Airways. Contrary to the language of competition attending privatisation, it is argued that BA's celebrated decision to compete ‘upstream’ depended on their continued ability to influence their product market. Current restructuring reflects a significant weakening of this ability and is producing a different and, so far, less celebrated set of priorities. Attempts to theorise the links between competition, employment strategy and competitiveness should pay greater attention to the policy frameworks provided by local, national and supra-national states.     

Strategic interventions of management accountants: everyday practice of British and German brewers

A popular stereotype has it that German firms are somehow ‘long-term strategically oriented’ and British firms focus on short-term financial gain. Analysing ethnographic material from British and German brewers, this paper explores how management accountants in the two countries conceive of their relationship with processes of strategic formulation and how they seek to mobilize strategic arguments in their day-to-day contacts with operational management. The focus of this study is not on the strategy debates which one might expect among senior management, but on routine interaction between management accountants and managers in which the mundane events of organizational life are made to happen in the name of loftier ‘strategic’ priorities. From observations of such interaction and management accountants' reflections on them, contrasting ways of integrating management accounting expertise with operational knowledge of the firm are suggested for the British and German brewers studied. Those contrasts are developed by drawing on the relationship between time and the possibility for strategic intervention more generally.     

ENGINEERS,MANAGEMENT AND WORK ORGANIZATION: A COMPARATIVE ANALYSIS OF ENGINEERS' WORK ROLES IN BRITISH AND JAPANESE ELECTRONICS FIRMS*

Many commentators have attributed the poor performance of British manufacturing to the ‘under-representation’ of engineers in management, and have proposed policies for bringing more engineers into management so as to develop a technologically oriented management culture. This paper argues that the under-representation of engineers in management is a symptom not the root cause of the problem, which lies in the split between technical and managerial expertise at the enterprise level. Based on a comparative analysis of engineers’ work roles and the relationship between technical and managerial functions in British and Japanese electronics firms, the paper argues that the mechanistically structured organization systems in the British firms generate a vertical polarization between technical and managerial roles, inhibit knowledge sharing and lead to the gross under-utilization of engineers in product development. A technologically oriented management cannot simply be achieved by getting more engineers into management. It requires, instead, organizational restructuring and changes in work practices to enable a better integration between technical and managerial expertise.