兵团企业内部控制环境探讨

当前,我国企业界面临的迫切任务之一是运用先进的内控理论和方法,改善内部控制环境,提高管理水平。本文借鉴COSO报告对内部控制的概念以及对内部控制环境的界定来分析新疆兵团企业在这方面存在的问题及原因,并提出完善内部控制环境的途径。     

法家法治思想的源与流

春秋战国时期,随着生产关系的变革和封建地主阶级登上政治舞台,在思想学术界,一个与传统"礼治"思想相对立的新的思潮逐渐萌发、壮大起来,这就是法家的"法治"思想.     

人口老龄化与房价波动对居民部门债务风险的影响研究

本文基于人口老龄化、房价波动与我国居民部门资产债务结构的基本事实及相关文献研究,探讨人口老龄化与房价对居民部门债务潜在风险的影响,并以世代交叠模型为基础,论证人口老龄化对房价及其居民杠杆率的影响机制,最后构建相关变量与误差修正模型等进一步考察了三者之间的动态相关性关系.实证结果表明,长期内人口老龄化加剧与房价下跌都会加大居民部门的债务风险,短期内人口老龄化对居民部门债务风险有正向影响但不如长期显著,房价下跌对居民部门债务风险的加剧效应也不会短期内显现出来.这说明居民部门仍存在潜在的债务风险,且在一定程度上受人口周期、房地产周期长期影响,表现在人口老龄化会降低房产需求形成房价下跌导致居民部门资产缩水、信贷增加,形成债务风险.     

What＇s on NPC ＆ CPPCC Sessions 2010？——Highlights of Premier Wen＇s Press Conference

The Third Session of 11th National People＇s Congress （NPC） of China and the Third Session of the 11th National Committee of the Chinese People＇s Political Consultative Conference（CPPCC） are held in Beijing from March 5-14 ,and March 3-12 respectively,China＇s less than two weeks time lasted but most important＂two sessions＂ won spotlights this year with no exception .     

Is exchange rate stability beneficial for stabilizing consumer prices in China?

This study examines the relationship between real effective exchange rates (REERs) and the consumer price index (CPI) in China, utilizing a bootstrap Granger full-sample causality test and a sub-sample rolling-window estimation. Considering structural changes, we assess the stability of the parameters and find that both the short-run and long-run relationships between the two estimated variables are unstable. This result suggests that full-sample causality tests cannot be relied upon. We instead employ a time-varying (bootstrap) rolling-window approach to revisit the dynamic causal relationship, and we find that the CPI is affected by the REER for several sub-samples due to the role of exchange rate pass-through (ERPT) under the managed floating exchange rate regime in China. These findings provide further proof of the impact of stable exchange rates on the maintenance of relatively steady price levels especially during the economic crisis and economic reform in China. The policy implication of these findings is that maintaining exchange rate stability is beneficial for controlling inflation during the economic crisis and economic reform.     

企业文化与企业绩效的关系研究——一致性和均衡性的观点

Building on the Competing Values Framework (CVF), we investigated the relationship between organizational culture and performance. The perspective of consistency and that of balance were applied to examine the relationship. We tested our hypotheses on a sample of 270 companies in China, which resulted in two major findings. First, the consistency between organizational culture and external environment was found positively associated with organizational performance. Consistency was operationalized as a match between an organization’s current culture and its preferred future culture. Second, balance of organizational culture was found positively correlate with organizational performance. A balanced culture was defined as one in which values of each of the CVF culture types are equally held. Translated and revised from Kexuexue yu kexue jishu guanli 科学学与科学技术맜理(Science of Science and Management of S. & T.), 2007, 28(8): 140–148     

Beijing Bianyifang,No.1 of the 600-year "Kiln-roast Duck"

The brand of Bianyifang was established in A.D.1416 (Yongle 14th, Ming dynasty), 590 years ago. It is one of the oldest restaurants in China, famous for its roast duck. Its unique method of kiln-roasting has been its trademark all throughout its history.     

电子商务环境下以订单流为主线的采购系统设计

系统以订单流为主线,分析了采购系统的需求和数据流程,融数据统计分析及电子商务为一体,其开发主要包括后台数据库的建立和维护,以及前端应用程序的开发及网上电子商务平台的构建。     

网络位置、知识获取与中小企业绩效关系研究

基于知识基础观及社会网络理论,本文构建了"网络位置→知识获取→企业绩效"的概念模型,通过对广州市海味干果专业市场75家中小企业的问卷调查,收集到一个整体网络数据,运用社会网络分析方法及结构方程模型对概念模型进行实证研究。研究结果表明,占据网络中心和富含结构洞的网络位置对企业绩效有显著的正向影响,知识获取在企业网络位置与企业绩效关系间具有完全中介作用。