检验检疫技术机构分析研究

通过分析检验检疫技术机构在管理、技术能力和人才队伍等方面的现状,探讨检验检疫技术机构的发展方向,为检验检疫技术机构改革方案的制定提供可靠依据。     

Emerging Market Firms' Internationalization: How Do Firms' Inward Activities Affect Their Outward Activities?

Research summary : In this study we examine how an emerging market firm's inward international activities (“inward activities”) are related to its outward international activities (“outward activities”) by focusing on the role of the firm's gain from its inward activities. On the one hand, drawing upon the organizational learning perspective, we propose that a firm's gain from inward activities may facilitate its outward activities through improving its resource fungibility. On the other hand, we draw upon the prospect theory to propose that a firm's gain from inward activities may hinder its outward activities by discouraging the firm's top managers from taking risks that are inherent in outward activities. With detailed data from a sample of manufacturing firms in China, we find empirical support for both lines of arguments . Managerial summary : Are emerging market firms with higher inward gain more likely to engage in outward internationalization activities? We argue that it depends upon how a firm uses its gain from inward activities. If the firm can improve its resource fungibility (particularly organizational resource fungibility) from its inward gain, it is more likely to engage in outward activities. If the firm cannot improve its resource fungiblity, the answer is no. Our findings suggest that for emerging market firms, internationalization is not just a path toward new markets; instead, it reflects how these firms exploit and explore what they have learned from their interactions with foreign firms at home in foreign markets. Therefore, managers must think more strategically on developing (organizational) resource fungibility from their inward activities . Copyright © 2017 John Wiley & Sons, Ltd.     

基于模糊熵和多目标规划的公路货运交通枢纽布局模型

针对货运交通枢纽布局问题,首先利用模糊熵获得指标的权重,集结指标值后得到备选交通枢纽的综合评价值,建立一个多目标规划模型来最小化交通成本,最大化建设枢纽的综合评价值,求解后确定货运枢纽的位置、数量、容量等级。     

创造力与员工创新：上下级关系与目标导向的调节作用

创造力如何高效转化为员工创新是管理实践普遍面临的问题。依据社会认知理论,通过对4家国有企业管理者及其下属进行问卷调查,探讨了上下级关系和目标导向对创造力与员工创新的调节作用。结果发现：学习目标导向对创造力与员工创新存在显著的正向调节效应;企业上下级关系显著负向调节创造力与员工创新关系;目标导向与上下级关系交互调节创造力与员工创新,其中学习目标导向减弱了上下级关系对创造力与员工创新的负向调节作用,证明目标导向增强了上下级的负向调节效应。该结果揭示了创造力与员工创新的复杂权变关系,可为组织管理者科学有效管理创造力与员工创新提供理论启示与实践指导。     

非参数成本前沿模型与中国工业增长模式研究

本文创建了面板数据下的非参数成本前沿模型框架,对转轨期间中国大中型工业的成本变化进行分解与分析。研究发现经济全球化、FDI、产权变革和有序竞争促进中国工业的前沿技术进步和资源配置效率提高,推动中国工业增长由粗放型向集约型转变。同时,行业间日益加大的技术效率差距已经对增长模式转变构成挑战。     

宋代劝农职衔研究

秦汉以来随着统治者对农业日益重视,逐步建立了制度保证体系。宋代的州县长官以及路级的转运使、提点刑狱等都以“劝农”入衔。转运使、提点刑狱、一定级别的知州带“劝农使”衔,通判等带“劝农事”衔,知县带“劝农公事”衔就是这种制度保证的体现。通过对540余衔名实例以及80多篇“劝农文”的考察可以看出,宋代官员带“劝农”职衔后的任务是教化民众,不误耕时,察举官员,处理田讼,推广先进农业技术。这种制度的建立,在意识形态宣扬上的作用,远远超过了其在现实行政管理上的需要。     

中小企业现金管理中的问题及对策研究

现金流量管理是营运资金管理的重点,现金是否充裕直接影响到企业的健康发展.当前中小企业在现金管理中存在对现金流量重视不够、将利润等同于现金、缺乏现金管理制度等问题.对此,应通过提高对利润含金量重要性的认识,掌握中小企业现金流控制的规律,加强现金预算控制,完善现金控制内部规章制度等措施,帮助中小企业加强现金管理,规避周转风险.     

我国村级会计的现状及未来发展研究——基于基层单位案例的探讨

村级会计,泛指对广大农村机构的公共事业、生产经营等活动进行核算和监督的会计机构与会计工作.将这一工作做好,应是我国现阶段乡村振兴与乡村治理在基层财务管理方面的关键环节.自从改革开放以来,我国村级会计的发展深受农村经济体制改革与行政体制改革的影响,至今已经发生了较多、较大的变化.本文深入研究了甘肃省平凉市崆峒区现行的村账乡管与村账村管两种会计工作模式,并进行了纵向的历史比较和横向的区域比较.以此为基础,本文展望了我国农村会计改革的三条方向:加快修订现行关于农村的会计制度;向国外现代农业会计学习,使我国的村级会计升级换代;形成完善的相关内容,促进村级会计在国民经济核算中发挥作用.基于上述分析,本文提出五点政策性建议:建立根基于三资系统基础的网络化会计工作;建立与村级会计工作实体灵活结合的人员配置体系;进行与会计电算化、内部控制紧密结合的村级会计规范修订;健全农村基础经济数据,为农村经济的发展提供合适的数据标准;建立起与自然资源资产负债表和国家资产负债表结合发展的更高级构架.我们真诚希望本文所述内容能够为我国村级会计工作水平的优化升级、我国在三农方面的国家治理体系和财务治理能力的提高做出贡献.     

Identification decomposition of regional economic disparity for the west coast of Taiwan Strait of China

Regional economic disparity is a hot issue in the development of society and economy.As the conjunct of the Yangtze River Delta and the Pearl River Delta and the frontier to Taiwan,the west coast of the Taiwan Strait (WCS) is of great social and political significance.The paper defines" the connotation of the WCS,decomposed the regional economic disparity by using weighted coefficient of variation and Theil coeJficient,and explores the industrial and regional source of the regional economic disparity of the WCS.The analysis results show that:(1) the WCS has important political,economic and military position,so it's better to regard it to be comprehensive region,not just refer to Fujian Province;(2)from the industrial decomposition of weighted variation coefficient,the influence of the primary industry was tiny,conversely,the development inequity of the secondary and the tertiary indus'try was the main source of regional economic disparity.Their contribution has had the converse trend and the secondary contribution has gone beyond the tertiary since 2003;(3)from the regional decomposition of Theil coefficient,the regional economic disparity mainly came from inter-area inequity of 4 areas.Moreover,the inner economic disparity mainly drove by Fujian,suggesting that the urban development inequity in Fujian Province was comparatively outstanding.     

布局谋篇在赛讲中的质性分析

从课程授课的回顾、引入、讲授、总结所用时间和讲授方法各方面,对宝鸡文理学院青年教师授课竞赛案例进行质化研究,确定各环节授课时间和讲授方法在课程教学中的作用。