独立董事、战略审计与公司绩效

关于独立董事与公司绩效呈现弱相关关系的一个假说性解释是:独立董事对于作为关键绩效驱动因素的公司战略管理过程参与不足。独立董事积极参与公司战略管理的功能定位是战略监督与评价,而战略审计作为正式的战略监督与评价程序,是独立董事深入公司战略管理过程以提高其绩效贡献的有效途径。本文认为,在我国推行独立董事战略审计制度,必须解决独立董事人数与比例、审计委员会设置、独立董事来源与结构以及激励与权益保护等相关问题。     

运用GAHP法建立研发人员绩效考评体系

本文运用群体层次分析法(GAHP)结合研发人员自身的特点,建立多级研发人员绩效考评体系,运用Hadamard凸组合集结判断矩阵,解决了考评体系制定过程中受决策者主观偏好影响较大,考评指标难以定量描述的问题。并结合该体系在一家企业的应用,说明了其在研发人员绩效考评方面应用的有效性。     

Understanding resource deployment efficiency for ESG and financial performance: A DEA approach

COVID-19 has stimulated additional research interest on economic sustainability and ESG in both academia and industry. This study adopts a DEA approach to examine the efficiency of achieving ESG targets and their relationships with financial performance. Using MSCI ESG data from 2015 to 2019 on 1108 Chinese firms, we examine the ESG proportional and pillar mix efficiencies. The dominant strategies for our sampled firms are to improve overall ESG performance by enhancing the E and S pillars through sacrificing G’s performance. The second result shows a positive relationship between proportional efficiency and financial performance while a mixed relationship between pillar mix efficiency and financial performance. However, for the technology sector, there exists some trade-offs between ESG performance and financial performance. Specifically, relative to non-technology firms, improving proportional and pillar mix efficiencies for technology firms could result in some sacrifice in stock valuation.     

差异化人才管理对员工创新绩效的“双刃剑”效应

基于调节焦点理论和公平启发理论,运用结构方程模型考量差异化人才管理对员工创新绩效的影响机制。结果显示：促进定向工作重塑在差异化人才管理与员工创新绩效之间起正向中介作用,防御定向工作重塑在二者间起负向中介作用;组织公平感正向调节差异化人才管理与促进定向工作重塑之间的关系,负向调节差异化人才管理与防御定向工作重塑之间的关系;组织公平感增强促进定向工作重塑的正向中介作用,削弱防御定向工作重塑的负向中介作用。     

“民主化”改革与地区经济表现

依据Polity IV数据库数据,考量20世纪90年代以来“第三波民主化浪潮”中,发展中国家朝着西方价值标准“民主”的重大转变对其经济表现的影响。结果显示,没有证据支持“民主化”改革促进了经济增长;相反,“民主化”改革引致国家治理能力下降,阻碍了经济发展。异质性分析表明,“民主化”改革对经济发展的负效应主要出现在撒哈拉以南非洲地区,且激进的“民主化”改革和被殖民国家的“民主化”改革对经济发展的负面影响更大。鉴于此,西方价值标准的民主既非一国经济发展的充分条件,也非一国经济发展的必要条件,一国选择何种国家治理模式与政治体制应考虑自身的历史、文化、发展阶段等实际国情,而不是盲目推行西式“民主化”。     

Driving organizational citizenship behaviors and salesperson in-role behavior performance: The role of management control and perceived organizational support

Interest in management control approaches and organizational factors associated with higher levels of salesperson performance is reflected in research streams concerned with behavior-based control strategies and organizational citizenship behaviors (OCBs). This study makes two distinct additions to the literature relating to control, organizational citizenship behaviors and salesperson performance. First, the study distinguishes between salesperson in-role behavior performance and outcome performance to model in-role behavior performance as a mediator between OCB and outcome performance. Second, the work supports sales manager control as an antecedent to OCB. A second model introduces perceived organizational support (POS) as an additional antecedent to salesperson OCB, and more important, as a consequence of sales manager control. This construct has not been included in prior salesperson OCB studies. Results show sales manage control has a stronger impact on OCB through POS, than directly, and POS has a strong impact on salesperson OCB. Nigel F. Piercy (Nigel.Piercy@wbs.ac.uk) is a professor of marketing in the Warwick Business School at the University of Warwick, United Kingdom. He holds a Ph.D. from the University of Wales and a higher doctorate (D.Litt) from Heriot-Watt University, Edinburgh. His current research interests focus on strategic sales and account management. His work has been published in many journals including theJournal of Marketing, theJournal of International Marketing, and theJournal of the Academy of Marketing Science. He is coauthor to David Cravens onStrategic Marketing (8th ed., Irwin/McGraw-Hill, 2006). David W. Cravens (D.Cravens@tcu.edu) holds the Eunice and James L. West Chair of American Enterprise Studies and is a professor of marketing in the M. J. Neeley School of Business at Texas Christian University, Fort Worth, Texas. He has a doctorate in business administration from Indiana University. His areas of specialization include marketing strategy and planning, sales management, and new product planning. His research has been published in a wide range of journals including theJournal of Marketing, theJournal of Marketing Research, the Journal of the Academy of Marketing Science, and theInternational Journal of Marketing. Nikala Lane (Nikala.Lane@wbs.ac.uk) is a senior lecturer in marketing in the Warwick Business School at the University of Warwick, United Kingdom. She holds a Ph.D. from the University of Wales and was previously a senior research associate at Cardiff University. Her research interests are focused on gender and ethics issues in sales and marketing management. Her work has been published widely in the international literature and includes articles in theJournal of Management Studies, theBritish Journal of Management, the Journal of Business Ethics, and theJournal of Personal Selling & Sales Management. Douglas W. Vorhies (dvorhies@bus.olemiss.edu) is an assistant professor of marketing in the School of Business Administration at the University of Mississippi. His primary research interests are in the areas of marketing strategy, marketing resources and capabilities, the links between innovation, strategic market management and performance, and professional selling and sales management. His other work has been published in many journals including theJournal of Marketing, Decision Sciences, theJournal of Product Innovation Management, theEuropean Journal of Marketing, and theJournal of Personal Selling and Sales Management.     

公共部门绩效管理系统再造

公务员绩效管理是公共部门人力资源管理的核心。本文通过深入分析我国当前公务员考核存在的问题,重点从理论上探讨了绩效管理系统的开发与设计,从实践上探索了绩效管理系统的实施与操作。     

高职高专教育教学质量评价国际比较研究

该系教育部《新世纪高职高专教育教学质量监控与教学评价体系的研究与实践》项目“国际比较研究”子课题的研究报告。报告从近年来评价模式的多样化、评价主体的多元化、评价客体的一体化以及评价价值观的双重取向变化四个方面进行了比较研究。     

债务融资的治理效应:理论分析与实证检验

首先就西方财务学关于债务治理效应的理论进行了综述，然后采用中国上市公司的经验数据，对债务融资比例与企业绩效指标的关系进行了检验，得出了债务治理效应不佳的结论。这一结论似乎与西方财务学对债务治理效应的主流分析不符。通过分析其中的现实原因，就如何改善中国企业的债务治理效应，提出了相应的政策建议。     

首批银行代客境外理财产品比较分析

首批QDII产品的运作情况整体而言不尽如人意,但各款产品之问较大的收益差别更值得进行仔细的思考.本文结合各产品的收益情况,对各QDII产品之间的设计条款进行比较,力图找出两者之间存在的必然联系,为今后银行QDII产品的设计提供一些思路.