浅谈新时期国有企业的思想政治工作

在以经济建设为重心的历史新时期,思想政治工作在国有企业中有着不可替代的作用。本文主要分析了目前我国有企业中思想政治工作存在的问题以及如何加强思想政治工作。     

The differential effects of CEO narcissism and hubris on corporate social responsibility

Research Summary: While prior studies have predominantly shown that CEO narcissism and hubris exhibit similar effects on various strategic decisions and outcomes, this study aims to explore the mechanisms underlying how narcissistic versus hubristic CEOs affect their firms differently. Specifically, we investigate how peer influence moderates the CEO narcissism/hubris—corporate social responsibility (CSR). With a sample of S&P 1500 firms for 2003–2010, we find that the positive relationship between CEO narcissism and CSR is strengthened (weakened) when board‐interlocked peer firms invest less (more) intensively in CSR than a CEO's own firm; the negative relationship between CEO hubris and CSR is strengthened when peer firms are engaged in less CSR than a CEO's own firm. Managerial Summary: Some CEOs are more narcissistic while others may be more hubristic, but these two groups of CEOs hold different attitudes toward the extent to which their firms should engage in corporate social responsibility (CSR). Our findings with a large sample of U.S. publically listed firms suggest that narcissistic CEOs care more about CSR, but hubristic CEOs care less. Interestingly, when narcissistic CEOs observe their peer firms engaging in more or less CSR than their own firms, they tend to respond in an opposite manner; in contrast, hubristic CEOs will only engage in even less CSR when their peers also do not emphasize CSR. Our findings point to a fundamental difference between CEO narcissism and hubris in terms of how they affect firms' CSR decisions based on their social comparison with peer firms.     

高管团队兼职行为与企业业绩关系研究

本文以沪深106家高科技上市公司为研究样本,实证考察了企业高管团队成员的蓉职行为与企业绩效之间的相关性.研究发现高管成员的兼职行为与企业业绩之间存在显著的相关关系.高管兼职企业的规模越大、赢利情况越好,越有利于提高本企业的业绩;高管在企业集团外部兼职的企业数量越多越有利于提高本企业的业绩;高管在企业集团内部兼职企业的数量与业绩关系不显著.     

浅议跨国经营中的责任会计

无论是从理论,还是从现实的角度出发,我们都应该在跨国经营模式中考虑责任会计问题。基于责任会计在跨国经营模式中面临的两个基本问题,对责任中心、责任报告、内部转让价、预算管理等几个方面的研究发现,在跨国经营的背景下,责任会计呈现出许多新的特点——有别于教科书的相关内容或者我国企业的现存经验。为此,应该由一定的组织来制订责任会计准则,倡导“实验研究”作为“案例研究”的补充。     

水产食品企业实施可追溯体系的意义及措施

随着水产食品全球化供给的增加,以及近来食源性疾病的不断爆发,人们越来越关注水产食品安全问题,因此,许多国家和消费者将建立水产食品可追溯体系视为降低水产食品不安全性和增强消费者信心的有力武器。本文首先就水产食品可追溯体系产生的背景及原因进行了简要的阐述并给出了水产食品可追溯体系的定义,接着提出了建立可追溯体系给我国水产食品生产企业带来的利益,最后就我国水产食品生产企业如何建立和实施水产食品可追溯体系提出了建议。     

国有林区改革终极目的不是实行私有化

认为国有林区改革必须对林区的森林经营历史、林区的森林生长自然规律有所了解,以寻求改革的症结所在,并明确改革的目的和目标。对伊春林区改革试点出现的"分林"做法,导致国有林区国有资产的流失提出警示。不认同对国有林区改革的主要方向是"家庭承包"的提法,因为它违反林业经济规律和现代森林经营的基本要求。指出国有林区改革终极目标不是实行私有化。     

Productivity Growth, Efficiency and Outsourcing in Manufacturing and Service Industries

This paper is a survey of recent contributions to, and developments of, the relationship between outsourcing, efficiency and productivity growth in manufacturing and services. The objective is to provide a thorough and up–to–date survey that provides a significant discussion on data, as well as on the core methods of measuring efficiency and productivity. First, the readers are introduced to the measurement of partial and total factor productivity growth. Different parametric and non–parametric approaches to the productivity measurement in the context of static, dynamic and firm–specific modelling are discussed. Second, we survey the econometric approach to efficiency analysis. The issues of modelling, distributional assumptions and estimation methods are discussed assuming that cross–sectional or panel data are available. Third, the relationship between outsourcing and productivity growth in manufacturing and services is discussed. The correspondence between a number of hypotheses and empirical findings are examined. Examples of varieties of relevant empirical applications, their findings and implications are presented. Fourth, measurement of inputs and outputs in manufacturing and services are discussed. Finally, to promote useful research, a number of factors important to the analysis of outsourcing, efficiency and productivity growth in the service sector are summarised.     

后发企业“逆向创新”成功因素研究——以海尔“小小神童”系列产品创新为例

本文通过对海尔“小小神童”洗衣机产品逆向创新的案例分析,总结了后发企业取得逆向创新成功的若干重要影响因素,即：选择同领先企业技术势差较小的产业领域,后发企业实现逆向创新的机会更多;后发企业在逆向创新过程中,必须充分发挥具有本土比较优势的创新资源要素;后发企业在逆向创新过程中需要依靠开放创新策略、技术与市场和管理创新紧密协同的策略支撑。     

不同所有权上市公司股利分配意愿的比较研究

使用权益资本就必须给予股东回报,而我国却有大量上市公司不分配股利.究竟是什么原因导致我国股市股利分配与西方成熟资本市场迥异的现象?本文以终极股东控股权的所有权差异为研究切入点,比较研究了国有上市公司与民营上市公司近七年来股利分配特点及影响因素,最终得出所有权的不同、负偾水平及盈利水平的差异是决定企业股利政策的最为重要的因素,货币支付能力及累积盈利水平对企业股利分配虽有影响,但影响并不十分显著.     

中外公司治理结构的比较分析

本文将我国同美、德、日等公司治理结构进行比较分析，并对我国公司治理结构中存在的主要问题进行剖析，认为应从公司的股权结构、治理模式和治理结构等方面来改善公司治理机制，特别强调解决监督机制问题，提出了在强化现有监事会职能基础，引入独立董事制度来弥补这一制度性缺陷。