企业领导行为研究的现实思考

所谓领导行为，一般是指率领、引导个人或组织在一定条件下实现一定目标的过程和手段。现代工业企业是一个由多种要素组成的比较复杂的社会经济组织，随着社会上义市场经济的推进和对外开放的加深，企业的内外部环境已经发生并将继续发生新的变化。这些变化，对企业领导者的领导行为提出了新的要求，同时也决定了企业领导者的劳动在很大洪度上必须是创造性的，而且这种创造性劳动的程度对于企业兴衰存亡有宕极其重要的意义。因此，加强对市场经济新体制下企业领导行为的探讨，继而推动我们建立与生产力和生产关系发展相适应的新的企业颌导制…     

略论企业形象设计在企业经营中的地位

随着市场经济的推进,企业形象设计纷纷被企业所注重,并在企业经营活动中取得了一些成效,我们选登了两篇文章,一是顾家麒、盛明华的《略论企业形象设计在企业经营中的地位》,把企业形象设计要求提到更新企业决策思想的高度来认识,强调了对产品开发的鲜明个性和拓展产品质量的时代内涵意义:     

The Regional and Industrial Effects of FDI on Chinese Manufacturing Sector

This paper investigates the regional and industrial effects of FDI on Chinese manufacturing sector since China entered WTO. We find that FDI plays a different role in the development of different areas and industries through a comparison with state-controlled industrial enterprises in China. More establishments of smaller foreign funded enterprises and less foreign capital with a high level of management should promote the competition to stimulate manufacturing growth in eastern area, while fewer establishments of foreign funded enterprises with a large capital should make a great stimulus to the western manufacturing development. Both foreign capital and the establishment of foreign industrial enterprises have a great effect on the whole manufacturing sector by industry.     

Testification on Effectiveness of Average or Weight-added Internal Rate of Return

It seems that an effective way of how to make the right choice of Various investment projects is based on the theory of average internal income rate, or the theory of weight-added internal income rate. With several examples of numerical value, this paper proves that this method is not as effective as expected, but indirectly testifies that only with the principle of maximization of NPV that independent projects can be the best combination of projects with limited investment that is achieved.     

数码相机：即将退市的精品

如今新品数码相机的冲击会让这些老将们失去往日的光彩。不过,经典还是会给我们留下深刻的记忆, 如果您对哪款DC喜欢的话,如果您还想拥有它的话, 就趁最后的时机快快购买吧。     

时尚烛台燃起浪漫

在芬芳的花朵簇拥下的浮水蜡花朵,娇艳欲滴,在水中还可以继续燃烧;独特造型的蓝色海螺中,装着黄色的蜡烛,顿显浪漫情调;而香橙蜡烛点起来满室的甜蜜清香,更是让人久久不忍熄去。     

世界AIP潜艇大全

AIP是“不依赖空气推进装置"的英文缩写,如今它已为人们普遍接受。AIP 潜艇日渐风靡各国海军,并大有引领常规潜艇发展之势。     

北美车展：汽车设计与制造新潮

今年1月8日,北美最大的国际汽车展——底特律车展正式开幕。目前它已成为展示世界汽车设计与制造新潮的舞台。     

The Six Relationships between Goodwill and Core Competence of Corporation—Review of Research on Goodwill Accounting

Goodwill and core competence of the corporation are two concepts and they are easy to be confused, moreover, it uneasy to differentiate the source of advantages gained by the corporate, and also leads to a serious distortion between the value of the corporation acknowledged by market and the record value of accounting. This paper analyses the substance of goodwill and that of corporate core competence before coming to the conclusion that goodwill is a kind of combined intangible asset while core competence is a reluctant intangible asset, which means that both goodwill and core competence of the corporate belong to intangible assets, but the composing factors are inter-crossing and inter-containing. Moreover, goodwill and core competence have similar characters and there are also some relationships between them, such as succession ＆ development, abstract ＆ concrete, and superficiality ＆ essence as well. At the same time, there are some distinct differences between them in the following aspects： origination of research, initial definition, research background and theoretical basis, composing factors, value identified and measurement methods, way of value manifested, principle of value contribution and its accounting, etc. In the end, this paper comes to the conclusion that it is core competence that stands for the capability to gain advantages profit while goodwill is only a purchasing price margin, which is the balance of the exchanging value and book value of the net assets of the enterprise purchased. So, the core competence theory should be combined into goodwill accounting so as to establish core competence accounting, which will manifest the source of advantages gained by the corporation.