创业网络的概念发展——一个系统的三维模型

创业网络研究已经取得了较为丰富的成果,但是对于创业网络概念本身还缺乏系统化的概念框架。本文对创业网络概念进行了界定,并且从关系主体、关系属性、关系产出三个维度对创业网络概念内涵进行了探讨,基于上述分析,本文提出了一个系统的创业网络三维概念模型。     

通信设备制造业全要素生产率增长与技术进步

本文基于通信设备制造业23家上市公司2001～2006年的面板数据,利用非参数DEA模型的Malmquist指数,测算了通信设备制造业的全要素生产效率和技术进步效率。结果表明,通信设备制造业的全要素生产效率主要来源于规模效率而不是技术进步效率,并且技术效率一直是退步的。在此基础上。构建了影响我国通信设备制造业全要素生产效率和技术进步效率的面板数据模型,检验了影响因素的方向和程度。实证结果表明,通信设备制造业还处于规模报酬递增阶段,增加公司规模可以促进生产效率的提高,公司的研发创新能力和员工的受教育程度对公司全要素生产率和技术进步效率有着重要的正向作用,提高员工的受教育程度和加强公司创新能力应该是公司下一步经营的重点。     

Circular on Several Issues concerning Tax Policy for Supporting the Development of Cultural Enterprises

Financial departments(bureaus),and state and local tax bureaus of provinces,autonomous regions and municipalities directly under the Central Government,the Financial Bureau of Xinjiang Production& Construction Corp.,Guangdong SubAdministration of China Customs,Special Commissioner's Offices in Tianjin and Shanghai and Customs directly under the Central Government.     

中小企业融资及成长战略研究

融资难一直是困扰中小企业成长的重要因素。营造良好的信用环境和生态环境,完善适应中小企业特点的服务体系和融资模式,形成支持中小企业快速成长的长效机制,是促进中小企业可持续发展的现实选择。     

管理会计师的三项利器

大数据、商业智能和预测分析的发展态势不可阻挡,将数据收集和分析的任务委派给信息技术部门的时光已经一去不返。管理会计师必须熟练掌握和管理这三项利器,利用它们为组织创造价值。     

掌握全局

过往从事中层会计工作的财务总监只集中关心数字,但时至今日,他们的工作范围扩大了,担当的角色更为重要。本文阐述了这个岗位职责的转变,以及香港会计师公会将怎样协助会员发展这方面的技能及富有挑战性的工作。     

管理会计向何处去

企业的营销和销售技巧越来越以客户为中心,需要前瞻性规划;企业的运营经理越来越注重通过消除浪费、缩短生产周期、提高效率来改善生产力。在这样的背景下,管理会计领域也在经历一场转变,转向更先进的方法和实践。     

Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887)

In spite of our increasing understanding of the underpinnings of early cost management systems, little is still known about the reasons for the implementation of such systems in firms operating under monopolistic conditions. This article studies the enforcement by law of cost and budgeting systems in the Royal Tobacco Factory of Seville (Spain), a manufactory of the state-owned monopoly. By doing this, we seek both to enhance understanding of the state's motivation to enact institutional pressures aiming at the implementation of early cost management practices as well as to study different organizational responses to simultaneous pressures arising from a single institutional source. It is suggested that the state's motivation to legally enforce the implementation of early cost and budgeting systems may be attributed to (a) the seeking of legitimacy by the state regulatory body, (b) the active agency of senior employees of the state regulatory body to keep their jobs and compensation packages on the eve of the privatization of the industry, and (c) the interest of the regulatory agency to instil the basis of mimetic isomorphism within the monopoly. Different responses by the RTF to pressures for reporting cost and budgeting information were explained by (a) the expected diffusion of firm's non-conformity within the institutional area, (b) the expected impact of institutional rules and norms on organizational goals, and (c) the extent to which the institutional source is consistent in its demands.     

马来西亚税收制度概况

近年来,马来西亚对国内税收制度进行了彻底的改革,形成了比较独特的税收制度。本文对马来西亚的税制结构、主体税种和税收征管进行了介绍和分析,其中一些经验可为我国新一轮的税制改革提供一定的借鉴作用。     

公司金融业务与个人金融业务捆绑销售研究

在商业银行同质化竞争进一步加剧,社会金融需求日益多元化的外部环境下,推行公司金融业务与个人金融业务捆绑销售是商业银行适应市场发展,提高营销效果,增强竞争能力的现实要求和必然趋势.以中国工商银行江西省分行为例,捆绑销售作为一种新的营销模式,尽管目前具备了一定的现实基础,也作了一些初步尝试,但要进一步完善和发展,需要从营销理念、运行平台、作业流程及保障机制等方面综合着力,以充分发挥工商银行综合资源优势,凝聚两大主体业务市场联动营销合力,全面打造核心竞争力,带动并促进各项业务规范、高效地发展.