管理创新的"力场"分析

管理创新是在各种力的交互作用下产生的一种不规则性活动,只有当管理创新的动力大于阻力并取得支配地位时,管理创新行为才可能发生.管理创新的动力主要来源于需求拉力、竞争压力、利益内驱力、科技推力及政策激励力五个方面,而管理创新的阻力则主要来源于人的因素、组织的因素以及物质技术条件等.只有明确管理创新的"力场"构成,才能有目的地增强动力、克服阻力,实现增"正"减"负",从而推动管理创新活动的顺利进行.     

Camouflaged Indicators of Earnings Management†

Abstract

We argue that, in response to increased scrutiny and greater attention to accruals versus sales, firms become more likely to engage in accrual conversion (AC) cash management aimed at aligning cash and accruals with earnings and sales (e.g. by factoring of receivables). In doing so, they reduce the statistical power of standard indicators of accrual-based earnings management – in effect, camouflaging their earnings management activity. This proposition is of interest because many influential papers on earnings management have utilized accrual-based indicators to reach their conclusions. Our results indicate that firms indeed became more likely to engage in AC cash management after the passage of the Sarbanes-Oxley Act (SOX), and that this tendency was particularly pronounced among firms with strong incentives (or enhanced ability) to perform and hide earnings management. In particular, our findings suggest that the post-SOX decrease in standard measurements of accrual-based earnings management, identified in prior research, is partially attributable to firms’ increased engagement in AC cash management activity.     

跨国公司知识管理的模式分析

本文根据跨国公司知识来源的不同,把知识管理划分为知识的内部治理和外部治理,并针对不同类型的知识,提炼、归纳出三种跨国公司开展知识管理的模式,即个性化模式、全球化模式和社会化模式。     

对国有企业管理问题的深层思考

国有企业一直存在着对管理既重视又落后的矛盾现象。其主要原因就在于国有企业在管理思想、管理体制和管理模式等方面还存在着一系列问题。主要表现在思想上存在着将管理务虚化、庸俗化、条件化和理想化的误区；在管理体制上存在着经济组织行政化、管理制度不规范的现象；在管理模式上存在着靠感觉行事、靠经验管理的粗放型色彩。这些深层次的矛盾和问题，直接影响着国有企业的经济效益和市场竞争能力。     

经济新闻深度报道的深度构成

浓郁的经济味、较强的思辨色彩、观点的创新性、前景的预测性是经济新闻深度报道深度构成的突出特征。经济新闻深度报道的深度构成过程体现在良好的理论素养与宏观意识的审视相结合,内涵丰富的题材与全面深入地发掘相结合,多种表达方式与实写虚评相结合,多种文体形式与多种构成方式相结合。     

制造业存货管理研究

在市场竞争越来越激烈的情况下,企业靠提高产品售价获取润已不现实,在产品售价不变甚至降低的情况下,降低成本就显得尤为重要。存货在降低成本中占了举足轻重的位置。本文阐述了存货管理的内涵和一般方法,并针对目前制造业存货管理中存在的问题提出了对策与建议。     

The Law of Primogeniture and the Transition from Landed Aristocracy to Industrial Democracy

We study the connection between inheritance systems and the historical evolution of the relationship between a society’s economic structure and its political system, with a focus on Europe from feudal times. The model predicts that, in an early agrarian phase, aristocratic political systems prevail, while democracies tend to emerge with industrialization. At the same time, as indivisible landed estates are replaced by capital as the primary source of wealth, the inheritance system evolves endogenously from primogeniture to partition. The dynamics of output, distribution, class structure and political participation are in turn reinforced by the system of intergenerational wealth transmission, with primogeniture tending to concentration and partition to equalization. “But the law of inheritance was the last step to equality.” Alexis de Tocqueville, Democracy in America (1835).     

竞争性行业管理体制改革的方向和重点

竞争性行业是指所有不具有自然垄断性质的行业.虽然我国竞争性行业管理体制改革已取得了重大进展,但还存在政企不分、职能转变不到位、部门垄断、行业进出通道不畅、行业管理法规不健全等问题.改革的方向和重点是:推进政企分开、政资分开、政监分开和政社分开,理顺行业管理体系,打破部门垄断和地方保护,疏通行业进入和退出通道,完善行业管理法规等.     

Joseph A. Schumpeter’s contributions in the area of fiscal sociology: a first approximation

Fiscal sociology deals with the ramifications of the fiscal activities of the state into areas which are not their primary target. These effects may occur in sectors not directly affected such as related markets, but they may also occur outside the economic sphere proper, such as in politics, culture, religion, or society at large. Schumpeter contributed to the research project of fiscal sociology throughout his life. In this first approximation, his contribution is discussed in terms of his appreciation of three important scholars who all made landmark contributions to fiscal sociology: Franz Oppenheimer, Werner Sombart, and Gustav (von) Schmoller.JEL Classification: B15, H39     

中国农村土地制度改革模式探索

农村土地制度不仅是中国革命的根本性问题,在相当长时期内,仍将是中国现代化建设的最基础问题,尤其是当前解决"三农"问题的迫切性及中国建立和谐社会目标是否已经构成了土地制度新突破的能量呢?果真如此,那么,条件是否具备?时机是否成熟?本文通过对我国农村土地制度的局限性和存在的问题分析后认为,中国农村土地制度改革已经到了必须进行所有制变革的时候了.而考虑到中国具体实际和改革面临的阻力,笔者提出了改革的战略思路是:第一阶段实行土地股份所有,市场化经营;第二阶段实行农村土地农民个人所有制.