新加坡公共研发投入体系变革及其启示

为适应经济社会发展和应对未来挑战,新加坡不断加大公共研发投入规模,同时调整公共研发投入体系。近年来,新加坡更加注重部门与统筹投入兼顾,全方位支持创新活动和关注研发与经济社会关系,并通过新设或改造公共部门实施这些变革。这些做法促进了新加坡通过公共研发投入实现国家目标,对我国当前财政科技投入从分配到协调的转变具有重要借鉴意义。我们应该：适应国家经济发展,不断调整投入重点;既要强调自由研究,也要进行科学评估;建立多环节协调机制,营造良好的创新环境．     

R&D Activities In a Peripheral Region: an Empirical Study with Special Reference to the North East Region of the UK

This study examines the incidence of research and development (R&D) activities, type of R&D undertaken and the incidence of R&D co-operation among manufacturing firms located in a key urban area of the North East England, a peripheral region of the UK. We have found that over 62% of manufacturing firms in this urban growth area to be R&D active, suggesting that R&D active firms tend to be concentrated in urban area s in a peripheral region, as it is the case in the leading regions. However, the incidence of R&D co-operation was found to be relatively low among R&D active firms. It is also found that the key determinants of undertaking R&D to be the existence of a core competence/product and exporting activities. These findings might be of interest to policy makers promoting economic growth via firm’s R&D activities.     

The Managerial Lineages of Neoliberalism

Managerialism is often depicted as a key practice of neoliberalism yet relatively little has been written by scholars of neoliberalism about the actual relationship between managerialism and neoliberalism. Usually subsumed under a functional reading of neoliberalism, managerialism has too often been understood simply as a means for neoliberal ends (i.e. to promote market rule or competition). This paper challenges this perspective on the grounds that it conflates practices that stem from two different historical lineages. As we show, managerial governance not only has a very different history than neoliberal theory, but it also rests on different principles. Its development can be traced back to the US defence sector in the 1950s and the pivotal role of the RAND Corporation. On the basis of this historical perspective, we argue for the need to analyse managerialism on its own terms and make the case for considering the rise of managerial science as a paradigmatic shift in governance. In doing so, we show how managerial governance represented a radical rupture from previous management practices and show how it profoundly reshaped how we have come to understand governance.     

国际创新创业研究热点与趋势可视化分析

基于Web of Science数据库,借助知识图谱分析软件CiteSpace V,对国际四大顶级创业期刊近10年（2007-2016年）文献进行统计研究。运用共引、共词分析的突现值及图谱研究等方法,对创新创业领域的前沿热点、演化路径、研究趋势等进行分析,发现创新创业研究发文数量呈逐年增长趋势;从地域及机构分布来看,美国、英国、加拿大为创新创业研究高产国家;高产研究机构主要分布在美国、加拿大等国的大学和科研院所,机构前10名中美国占70%;高产作者分别是Shepherd DA、Wright M、Chrisman JJ、Webb JW、Baron RA等,他们大部分分布在高产机构中。研究热点由较为关注企业绩效、企业家才能、创新、洞察力等对创新创业发展的影响,逐渐转变为关注新经济背景下涌现的中小企业、新生企业的合法进入、机会识别等方面。     

Goals versus institutions: the development of performance measurement in the Swedish university sector

This paper contrasts goal-directed and institutional approaches to the development of performance measurement (PM) in the Swedish university sector, which has been subject to increasing emphasis on management by objectives since the early 1990s. We adopt a macro perspective, focusing on recent changes in PM related to governmental control of universities and colleges and combine an extensive review of archival data with interviews in our empirical analysis. It is concluded that although the goal-directed model cannot be completely rejected as a heuristic informing recent changes in PM, a process-orientated institutional perspective considerably enriches the analysis by making it less static and more contextually informed. In particular, the latter perspective better explains the evolution of loose couplings between formally stated goals and performance indicators and between different systems for PM by directing attention to the complex interplay between conflicting constituent interests in the evolution of resource and cost allocation practices and quality control procedures. However, our empirical analysis also leads us to reconsider the conceptions of loose coupling as either a “given” feature of institutionalised organizations or an outcome of more pro-active resistance at the micro level prevailing in much earlier work in institutional theory.     

Goodwill—an Example of Puzzle-Solving in Accounting—a Reply

Grinyer and Russell's (G&R, 1992) contention that Ma and Hopkins (1988) have imposed the mutually exclusive rules of the valuation-based paradigm on the matching-based paradigm that underlies accounting practice is overly defensive and misguided. Our 1988 paper was an attempt to throw light on why there was so little agreement on the rules governing the treatment of goodwill. G&R's comment does not change our view that the only answer to the 'puzzle' lies in the lack of a full understanding of the nature of goodwill.     

研发支出在会计核算与国民经济核算中的比较研究

在知识经济时代,对研发支出的核算处理同时成为了会计核算和国民经济核算关注的重点。本文对国民经济核算与企业会计核算中有关研发支出的核算处理进行了对比,发现其对研发的定义和对研发支出的核算处理方法都有区别。     

管理会计方法体系构建探析

本文认为,管理会计所涉及的是企业经营管理活动中的问题,即预测、决策、规划、控制等,要解决的是企业不同时期、不同经济环境下发生的问题,因而其方法灵活多样,因地、因时、因事而异。基于管理对象和生产经营过程构建管理会计的方法体系,有利于加强管理会计方法的可操作性,能有效促使管理会计理论、方法在企业管理过中得到进一步应用。     

医院的企业文化体系内涵与核心能力培育

医院文化(Hospital Culture Management,HC)和医院文化管理(Hospital Culture Management,HCM)是医院管理的重要组成部分。医院文化可以分为显性文化和隐性文化二类,前者指管理规章制度体系,后者指企业的价值观、道德伦理和经营宗旨等方面,两者互为促进。为开展好医院文化建设管理,笔者给出了5个方面的建议,这些都是基于笔者长期实践的认知。