软件企业应收账款管理的对策

我国软件企业应收账款的现状堪忧,对企业造成了巨大负担.软件企业产生应收账款的成因包括以赊销为普遍竞争手段、内控管理不到位、会计基础工作不规范、客户需求表达不准确等.软件企业应收账款的解决有待于客户信用管理的强化、业务培训力度的增强以及应收账款管理制度和内控管理制度的建立健全.     

Measuring Corporate Performance by Building on the Stakeholders Model of Business Ethics

The main thesis guiding the conceptual development of our corporate performance measurement model is that business success – defined as long-term survival and growth – is determined by relationship quality (1) among the various organizational departments (internal stakeholders), (2) between internal and external stakeholders, and (3) between internal and distal stakeholders. Relationship quality among internal stakeholders is conceptualized and operationalized in terms of internal service quality. Relationship quality between internal and external stakeholders is conceptualized and operationalized in terms of external service quality. Relationship quality between internal and distal stakeholders is conceptualized and operationalized in terms of company goodwill. Thus, corporate performance of manufacturing firms can be measured by a survey of representatives of internal, external, and distal stakeholders. Corporate strategies can be developed as a direct function of strengths and weaknesses uncovered by corporate performance measurement.     

家族企业代际传承及二代推动战略转型的绩效研究

本文将家族企业代际传承分为参与管理、共同管理和接收管理三个阶段,探究了处于不同阶段家族企业的绩效情况以及二代推动的家族企业战略转型对企业绩效的影响。利用2010－2012年我国A股主板上市公司中家族企业的样本展开实证研究,得出如下结论：二代进入家族企业高管,参与家族企业的日常经营和战略决策,或者与一代共同管理家族企业,对企业业绩产生正面影响;由于样本数量较少的客观原因,接收管理后企业绩效的经济后果关系未能得到证实;二代推动的战略转型对共同管理和企业绩效的关系起反向调节作用,在代际传承的共同管理阶段实施战略转型会降低原有真实绩效。     

商务模式对企业社会责任与企业绩效关系的影响

如何协调解决经济目标与社会目标的利益冲突,实现两者的统一,是我国企业面临的现实问题。本文运用内容分析法,通过对四个中国上市家电企业的多案例研究,发现商务模式对企业社会责任与企业绩效冲突与否起到关键性的作用。当企业采取共享型商务模式时,企业社会责任活动有利于提升企业绩效;反之,当企业采取非共享型商务模式时,企业社会责任与企业绩效就会出现冲突。     

掏空、支持与上市公司经营业绩关系研究

以1998-2003年的非金融类上市公司为样本,以大股东占款为研究对象,检验了我国上市公司大股东掏空与支持行为对上市公司经营业绩的影响,研究发现大股东的掏空行为对上市公司的经营业绩具有显著的降低作用,大股东的支持行为对上市公司以会计指标表示的经营业绩具有显著的提高作用,但对以市场指标表示的经营业绩的提高作用不显著,大股东占款程度与上市公司业绩具有显著的负线性关系。     

高管团队内情感冲突、企业家精神与公司成长性绩效关系的实证研究

根据对企业高层管理者访谈和163份有效问卷,重点分析高管团队内情感冲突、高管团队企业家精神和公司成长性绩效间的关系。实证研究发现:高管团队内情感冲突和公司成长性绩效显著负相关,高管团队内情感冲突与高管团队企业家精神显著负相关,高管团队企业家精神与公司成长性绩效显著正相关。并且,高管团队企业家精神在高管团队情感冲突对公司成长性绩效的影响过程中起着中介作用。     

Linking HRM and Small Business Performance: An Examination of the Impact of HRM Intensity on the Productivity and Financial Performance of Small Businesses

Attempts to explore empirically the link between HRM and firm performance are numerous. Yet, research on this link remains restricted to large companies. Little is known about the extent to which the existing results extend to small businesses. The purpose of the present study is to develop and test a conceptual framework linking HRM to financial performance that fits small businesses. The central question is whether the development of an intensive HRM is profitable for smaller organizations. For the development and optimization of the conceptual framework, we rely on human capital theory and bankruptcy prediction models. Using structural equation modeling, we study the mediating effect of voluntary turnover and productivity on the relationship between HRM intensity and one year lagged financial performance. The results show both productivity and profitability enhancing effects as well as a cost increasing impact of HRM intensity.     

A Case Study on the Dual Effect of External Support and Implications on Small Business Growth,Entrepreneurial Creativity and Performance

ABSTRACT

Using a case study approach, this article investigates a Small Plastic Manufacturing Firm (SPMF) and Entrepreneur in Nigeria. The firm represents an example of a firm that has received external support. Very few firms are able to acquire adequate SME grants in Nigeria. Findings from the study revealed that most Small Plastic Manufacturing Entrepreneurs in Nigeria constrained by certain external and internal factors ironically, seem to be challenged to invent original strategies on their own, to cope, survive and to remain in business. Lack of financial capital, especially foreign exchange needed to import vital operating inputs from abroad has been the most serious constraint. Other serious external constraints identified are inadequate infrastructure facilities, competition from large firms, unfavorable government policies, dearth of machines and spare parts and paucity of raw materials. Internal obstacles like incompetent planning, poor organizational skills, and limited knowledge, among others, are common obstacles faced by most Nigerian entrepreneurs. It is also discovered that, in Nigeria, funding assis tance to entrepreneurs by relevant institutions concerned are not based on merit but rather biased on the basis of favoritism.