风险管理审计：一个重要的制度安排

为了使内部控制、公司治理，以及风险管理在动态中不断适应企业的发展，促使企业内生出减少财务舞弊以及公司治理失效的内部控制和风险管理机制，本文引入了风险管理审计制度。这种制度通过评价、鉴证、咨询和报告来促使企业形成自我纠正、自我完善、不断提升的公司治理循环，也有利于提高公司的治理效率。     

如何实现工业过程自动化系统与管理信息系统的协调发展

工业过程自动化系统与现代管理信息系统都是企业信息化建设的核心内容，以信息化带动工业化，实现生产力的跨越式发展。因此，必须实现工业过程自动化系统与管理信息系统的协调发展。     

工程项目中网络进度计划编制标准化研究

由于目前大多数网络进度计划软件仅提供了网络进度计划的计算、分析、优化、控制等功能,而没有提供辅助编制功能。造成不同工程人员编制出的网络计划差异很大,且对编制的网络进度计划的可行性评价较难。探讨了工程项目中网络进度计划编制标准化的内涵,并就P3(Primavera Project Planner)软件二次开发以及该软件与一个网络计划软件-Network耦合问题进行了研究,探索了工程网络进度计划编制标准化的一条路径。最后以实际工程的施工进度计划对该耦合系统进行验证。     

盐业公司统治与治理的双重管控机制初探

逆市场经济大潮的食盐专营制度如何深化改革?单纯地依靠比较利弊的大小来取舍食盐专营制度是不现实的。目前我们能做的就是有效地把握好垄断专营向自由市场转制中的度。为此,我们不妨将统治理论锲入到现代公司制的治理理论中,以"公司统治"为基础,保留食盐专营的制度优势,同时挖掘"公司治理"的和谐功效,积极构筑新型的盐业企业公司统治与治理的双重管控模式。     

《企业金融工程管理》课程内容体系构建初探

企业金融工程为企业筹资与定价管理、投资与收益管理、风险管理与财务控制、工具与财务创新以及企业战略目标实现提供了创新性工具、手段和思想,对于企业在财务管理、人力资源管理、产品(投资)价值实现和战略管理等功能日益产生着变革性影响。以此出发点,将金融工程理论体系和企业管理功能实现有机结合,构建了企业金融工程管理课程的体系框架,提出了该课程核心内容的一些设想。     

论企业现代预算管理系统的构建

本文通过对预算管理的解析,探寻建立现代预算管理应注意的问题。首先应建立现代预算管理的新理念,通过创新性地运用预算评价指标、方法和手段,完善信息反馈机制,搭建完整的闭环的预算控制系统,以完成企业战略目标。     

Towards a contingency theory of corporate planning: a systematic literature review

A major research stream examines corporate planning in its context by drawing on the contingency approach, which forms a major theoretical basis for the fields of strategic management and management control. This research paper provides a comprehensive review of this research stream and identifies important contingency factors, recurring results, and commonalities with the theoretical basis of the contingency approach. It reviews 195 studies that investigate the context factors of corporate planning at the organizational level of analysis and were published in ranked academic journals since 1967. This review contributes three findings to a contingency theory of corporate planning. First, this research stream is highly fragmented, replication of findings is scarce, and the cumulative growth of knowledge is restricted. My review shows that 866 different causal models link 30 context factors and 54 design aspects of the corporate planning system, and yet 498 of these causal models are only addressed in one single study. Second, the majority of contingency studies employ the selection fit approach and cross-sectional data. The more rigorous tests of contingency hypotheses, interaction fit and system fit approaches based on longitudinal data, are relatively scarce. Third, this review highlights consistent results across divergent research settings and designs. Thus, it identifies four important context factors of a corporate planning system: (a) management and planning philosophy, (b) organizational size, (c) environmental uncertainty, and (d) task interdependence. This comprehensive set of context factors facilitates the development of a more pronounced contingency theory of corporate planning.     

系统惯例与非核心企业反向知识溢出——基于系统动力学的分析

系统惯例通过二元学习机制影响反向知识溢出。然而,系统惯例影响反向知识溢出的机理、模式以及效应尚未明晰。研究基于社会网络理论划分"核心-非核心"企业后,根据知识转移及组织惯例等理论阐述系统惯例对反向知识溢出的影响过程,构建系统动力学模型并进行仿真模拟。结果显示:系统惯例对反向知识溢出呈倒"U"型影响;适度的系统惯例有利于保持企业间技术临近性。因此,为促进反向知识溢出,需强化"核心—非核心"共生的协同创新网络,并将系统惯例调整在适中水平。研究结论及建议为企业发展和政府政策规划提供了理论依据。     

基于仿生学原理的人本管理会计工艺的构建——一个三维立体结构分析范式

管理会计的发展一直饱受争议和批评,该学科的学术基础远未建立,一直无法获得“可敬重性”.以知识经济为外部环境假定的人本管理会计显著区别于传统管理会计.它是以人为中心、为根本的价值创造的支持决策与管理控制系统.基于仿生学的原理,人本管理会计与神经元网络具有极相似的工程要求,依据生物体的天然进化选择的优势,人本管理会计系统模型的结构和运行机制可以据此展开进化设计.在此基础上,借鉴系统工程学的原理,通过三个相互联系的时间维、逻辑维和知识维(或空间维)的立体结构作为人本管理会计工艺的分析范式,从而初步形成一套完整的、具有一般意义的人本管理会计程序与方法的体系.新的体系实现了应用生态标准来判断人类创新的“合理性”并丰富与夯实管理会计的学科基础,从而更好地应对未来知识经济的挑战和便于人本管理会计未来的拓展和深化.     

Reassessing measures of sustainable firm performance: A consultant's guide to identifying hidden costs in corporate disclosures

Strategy, management, corporate social responsibility, critical accounting, and other business researchers frequently utilize financial metrics such as return on assets, return on equity, and return on sales as proxy measures for the financial performance of firms. Large data sets offer convenience but exclude the textual data of corporate disclosures that offers critical insight into specific executive actions and social and environmental outcomes. This study looks at the detrimental consequences of the prevalent practice of relying on macrofinancial metrics as measures of firm performance. Insight from the socioeconomic approach to management (SEAM) is then applied to help an external analyst develop the perspective of an internal consultant to identify hidden costs in corporate disclosures. An extensive case on former CEO Robert Nardelli's tenure at Home Depot is presented as an example of applied SEAM theory to explore how a causal network of dysfunctions can be traced through publicly available financial disclosures. The management discussion and analysis as well as the executive incentive compensation formulas serve as a roadmap to discover hidden costs. The study offers a critical perspective of financial disclosures to allow researchers to externally diagnose dysfunctions sooner rather than years later, an insight formerly only available to internal consultants.     

自组织创新式企业成长模式——基于九阳的研究

以九阳股份为案例，以企业如何通过自组织创新达成高企业成长为核心问题，基于自组织理论，视企业为具有耗散结构的开放系统，不断与外界进行着物质、能量和信息的交换；视企业文化为混沌理论中企业成长的“核”，视成长的各创新要素为创新因子，各创新因子输入系统后，经过竞争协同和过程演化，达到混沌边界，经催化促成企业系统突变，从而实现企业的高成长。     

治理控制——内部控制的新视点

内部控制从本质而言,是和外部市场控制机制相对应的一个概念。内部控制和市场控制一样,是治理控制的一种实现机制。由于治理控制实现方式不同,可以把公司治理模式分为以英美为代表的外部市场控制治理模式,以日德为代表的内部控制治理模式。基于他们各自的市场特点,这两种模式都可以较好实现对管理层监督与激励。治理控制实现方式的选择,取决于各国特殊的市场环境。在我国,限于我国特殊的市场特点,市场机制和内部控制机制都难以在治理控制中发挥应有作用。而从现在看来,我国公司治理改革主要参照英美模式,治理控制更多表现为市场控制机制导向。对内部控制机制的忽视偏离了我国现实,而建立有效的内部控制体系,更多地依赖内部控制来监督管理层,或许可以更有效防止管理层舞弊。虽然内部控制的固有缺陷以及混沌理论的结论让我们有点悲观气馁,内部控制不可能完全防止管理层舞弊行为的发生;但是人类的进步正是在不断"试错"过程中取得。我们依然相信:强化管理层责任,加强内部审计的监督作用,以及内部控制外部化等措施,有利于建立一个对管理层也有效的内部控制体系。     

财务治理及相关范畴关系研究

财务治理是公司治理的核心,但财务治理并不等同于公司治理,而有其独特的理论体系。财务治理是一种制衡机制,而财务管理是一种运行机制,二者构成了公司财务的两个不同的方面。财务治理是对传统财务管理理论与财务战略理论的整合,财务战略是财务治理和财务管理联结的纽带。财务控制偏重价值管理,财务治理则偏重利益调整,财务治理是广义公司财务制度的一部分。本文就财务治理及其相互之间的关系进行了探讨。     

An analytical model for human resource management as an enabler of organizational renewal: a framework for corporate entrepreneurship

This article presents the development of a model of types of work based on organizational theory. It analyzes the different characteristics of work and efficient forms of Management, and joins all these aspects together in terms of corporate entrepreneurship. Organizational theory provides the instruments needed to manage work, the causes that make decentralization desirable and the technical, social and institutional mechanisms for its control. The literature on corporate entrepreneurship provides material for forms of discovery or creation of opportunities based on accumulated experience in the firm, on the collective relationships linked to entrepreneurship and on the way in which resources are managed. This article contributes to existing knowledge by systematically addressing these two fields, showing how the instruments that allow for the efficient management of work are the same as those necessary for corporate entrepreneurship and how the efficient management of work is a prerequisite and an enabler of entrepreneurial activity.     

在线零售商营销道德与口碑的关系研究

在企业识别理论和社会认同理论的基础上,构建了在线零售商营销道德、企业道德识别、消费者-企业认同与口碑之间的关系模型。研究发现,在线零售商营销道德通过企业道德识别和消费者-企业认同对口碑产生正向影响,但是其五个维度的作用路径并不完全相同。企业道德识别在直接正向影响口碑的同时,还通过消费者-企业认同间接正向影响口碑。因此,在线零售商应建立和维持一个有道德的身份,强化顾客对企业的认同感,以此形成传播效应。     

The Construction of Risk Management Credibility Within Corporate Boardrooms

Despite various corporate collapses over the last decades, risk management is increasingly influential across organizations worldwide, as if the apparatus’ credibility was impermeable to scandals that, from critical angles, cast doubt on its efficacy. Relying on a cultural perspective of analysis highlighting the range of social processes that protect prevailing institutions’ legitimacy from aberrations, we examined the sense-making approaches employed by corporate boardroom actors to maintain their confidence in the credibility of the risk management apparatus despite being exposed to a continuous flow of corporate failures pointing to risk management efficacy limitations. Specifically, we conducted 35 interviews with corporate board stakeholders, mostly board members and corporate consultants. Our analysis indicates that actors involved in risk management processes tend to interpret aberration cases through perspectives that put the blame on some implementation deficiency, thereby ensuring that risk management's core assumptions are not questioned. These perspectives point to a defensive system of thought grounded in the director and consultancy communities, whose main referents are subject to intense work and re-conceptualization in the aftermath of aberrations, thereby providing community members with the means to make sense of the frictions of organizational life in ways that maintain the legitimacy of the risk management apparatus.     

公司治理、公司管理与内部控制——对COSO企业风险管理框架(ERM)的分析

2004年COSO委员会正式发布了企业风险管理框架(ERM),这是继1992年其发布内部控制整合框架后的又一个飞跃性的内部控制研究成果。本文从公司治理内涵入手,以广义公司治理所基于的利益相关者理论为基础,分析公司治理与公司管理的关系,考察内部控制演变过程与公司管理的关系,在此基础上重点研究COSO的最新研究成果ERM这一广义的内部控制对公司治理和公司管理的影响。本文的结论是:ERM能提高公司治理效率,实施有效公司管理,实现公司治理和公司管理的有机整合。     

金融渗透理论与企业理财

随着市场经济的发展和经济全球化的深入,企业理财理论有必要从开放、动态的视角来分析和透视企业的理财活动。文章应用金融渗透理论重新审视了企业价值的创造过程。企业的历史沿革反映了金融渗透的互动过程。在某一特定时空条件下,金融渗透处于动态的均衡状态。金融市场的流动性创造、风险规避、资金融通、控制权市场等四项基本功能的发挥直接影响到金融渗透的程度和速度。文章进一步分析得出,宏观经济部门和市场微观组织的金融渗透与金融市场的结构密不可分。     

企业社会责任体系建设现状与SCSR的实现

通过对上百家企业社会责任报告(简称"报告")的研读发现,近年来我国企业社会责任报告数量增加,报告形式丰富,报告内容多样化。然而,企业社会责任报告及管理体系仍存在问题,包括发布的规范性、统一性、科学性有待加强;报告反馈改进不够,第三方审核制度有待建立和完善;部分公司对企业社会责任不重视,流于形式等。因此,企业应建设战略性企业社会责任(SCSR)管理体系。     

Desperate housewives – social and professional isolation of German expatriated spouses

The spouses of expatriates have repeatedly been identified as a major component in the equation for success of international assignments. Their commitment, cooperation and contribution to the emotional, physical and mental well-being of the expats facilitate the successful completion of corporate missions across cultural and national borders. Yet, for spouses to be this positive influence on the expat, several requirements need to be met, such as a chance to maintain a sense of identity and self-worth through the possible continuation of their own careers as well as either the maintenance of old or creation of new social support networks for the duration of the corporate mission. This requires a strategic international human resource management (IHRM) effort of assigning companies that goes beyond the immediate needs of ordinary relocations. This research report answers questions about how traditional global players in Germany deal with these issues. The results draw a rather dark picture as the IHRM strategies of these German corporations display a severe lack of support to find employment either on or after the assignment and show little effort to facilitate the (re-)creation of a social support network. Consequences and future research questions are delineated.