商业银行绩效评价的实证研究

现阶段进行商业银行绩效研究具有重大意义。从商业银行经营的“三性”出发，构建了商业银行绩效评价指标体系；根据商业银行指标体系的特点，选择使用“因子分析法”对商业银行的绩效状况进行评价；最后，对某省各商业银行的绩效状况进行了实证评价，为监管机构提供参考。     

Measuring new product success: an empirical investigation of Australian SMEs

New product development (NPD) has long been recognised as one of the corporate core functions. However, measuring new product success has remained elusive. This paper attempts to examine several conceptual issues underlining the measurement of new product success and the measurement practice adopted in Australian small and medium enterprises (SMEs). The sample included 276 SMEs from two most innovative industries: chemical and machinery industries. Results have indicated that four factors underline the commonly used success measurement: financial performance, objective market acceptance, subjective market acceptance, and product-level measures. These four factors are related to each other and can be used to well predict the overall measurement. The most frequently used specific measures in Australian SMEs are customer acceptance, customer satisfaction, product performance, and quality.     

第一大股东与上市公司经营者机会主义实证研究

本文选取深沪两市1066家A股上市公司为研究样本,运用横截面数据考察我国上市公司第一大股东与上市公司经营者机会主义的关系。主要结论:第一大股东控股比例与上市公司管理费用成正比,但这种关系因第一大股东性质的不同而有差异,民营控股的上市公司在防治经营者机会主义方面具有明显的优势,“一股独大”会助长经营者机会主义。     

货币危机频繁爆发的原因及对策——兼论我国金融体系改革

商业银行股份制改造已进入实质性阶段,以此为契机,中国金融体系改革也面临着前所未有的机遇与挑战。在经济、金融自由化的今天,我国将要面临的风险与外部冲击必然会增多。在此背景下重提货币危机,有着较为重大的理论与现实意义。     

日本产业再生措施对我国银行处理不良资产的启示

我国银行业,尤其是国有商业银行的不良资产问题十分严重,在我国银行业寻找合理途径解决不良资产的背景下,本文通过对日本实施产业再生措施盘活产业的分析研究,找出了该措施对培育民间再生市场等可取之处,进一步指出我国在处理银行不良资产时应该借鉴的地方,以供参考。     

谈谈增资验资中的审验程序

在增资验资的实际执业过程中时常会碰到这些情况,一家事务所增资验资2—3人一般外勤工作一天时间还很不够,而另一家事务所同样的工作只半天就行;一家事务所在执业过程中发现该项目存在许多问题而半途而废,而另一家事务所却一路畅通。撇开执业水平不说,这主要是风险意识上有所差别。笔者认为有必要在验资指南的基础上,根据实际需要实施以下程序:1.以货币资金进行增资的,在取得银行出具的收款凭证、交入增资款账户验资基准日银行对账单及银行询证函后,必须取得被投资单位所有银行账户验资基准日对账单,并对增资前后的大额变动进行抽查核对,同…     

创新事务所运行机制的思考

创新运行机制是事务所稳定发展的重要保障在中注协第四次全国会员代表大会上,华建敏国务委员要求行业要按照市场化原则,逐步建立符合行业规律和特点的自律管理体制。金人庆部长也提出力争用五年左右的时间,基本形成一套质量和风险控制严格、竞争有力有序的会计师事务所内部管理科学机制。这为我们行业在今后一段时期的改革和发展指明了方向。上世纪末会计师事务所脱钩改制时,百分之九十的事务所选择了有限责任公司制形式,但其中的部分事务所并没有建立相应的治理机制和管理手段,仍实行家长制领导并由此引发了内部不同利益体之间的矛盾激化和…     

Experiencing meaningfulness climate in teams: How spiritual leadership enhances team effectiveness when facing uncertain tasks

This study integrates social information processing theory with leadership and climate literature, and aims to produce novel theoretical insights into whether and how spiritual leadership and task uncertainty foster conditions to enhance meaningfulness climate and subsequent team effectiveness in China. Team effectiveness was operationalized as team performance and team organizational citizenship behavior (OCB). Based on data collected at three time points over 12 months from multiple sources of 123 teams in China, we found that spiritual leadership was positively related to team performance and team OCB through meaningfulness climate. Further, the relationship between spiritual leadership and meaningfulness climate was stronger for teams with high task uncertainty than teams with low task uncertainty.