我国商业银行内部控制问题分析及对策

有效的内部控制是提高银行核心竞争力的关键手段，是确保银行体系稳健运行的内因。本文根据巴塞尔银行监管委员会和ISO9000标准对内部控制的要求，在分析我国商业银行内部控制机制建设问题的基础上，提出加强我国商业银行内部控制的对策。     

论中小型企业内部知识转移与管理创新

知识经济时代要在市场竞争中取得优势,中小型企业必须加强内部知识转移,提升其知识竞争力。为此,中小型企业必需利用自身的结构特征和知识转移的要求进行管理创新。本文通过对中小型企业时代竞争特点和其内部知识转移内涵的描述,进而分析中小型企业内部知识转移过程模型以及其作用和影响因素,并从激励机制、企业文化、学习型组织、知识转移情境、信息化建设和知识主管的设立等六个方面进行企业管理创新方面的探讨。     

基于内、外部环境分析的小微企业竞争力研究

目前,我国约有6000万中小微企业,占全国企业总数的99%。影响小微企业竞争力的因素主要来自内部与外部环境方面。提升我国小微企业市场竞争力,在外部环境方面,我国应完善国家技术创新体系,优化技术创新投入机制;进一步改善小微企业融资机制;建立小微企业人力资源培训平台;降低小微企业税费负担。在内部环境方面:小微企业应转变企业发展观念,找准市场定位;建立小微企业组织变动机制;规范小微企业经营行为,增强小微企业信用强度;提高企业领导者的素质;重视人才建设,建立企业机动用人机制;提高企业技术创新能力;发展企业文化。     

基于内部营销的战略性人力资源管理运行模式研究

内部营销与人力资源管理的关系非常密切。在战略性人力资源管理日益兴起的今天,如何将内部营销管理哲学和管理方法运用于战略性人力资源管理中,如何实现有效的战略性人力资源管理,如何充分挖掘和调动人的潜力,是理论界和实践界面临的现实问题。只有认清内部营销与战略性人力资源管理的契合点及本质区别,才能构建起基于内部营销管理工具的战略性人力资源管理运行模式。     

中美两国企业内部控制框架理论和实施的比较分析

许多企业兴衰的例子证明,内部控制的缺失往往导致企业低下的管理水平和扭曲的会计信息,良好的内部控制对于企业改善管理、提高会计信息质量具有重要意义。中美两国企业内部控制框架理论在控制环境、风险评估、控制活动、信息沟通与反馈及监控方面存在差异,我国应借鉴美国的先进经验,如重视财务报表审计和相关内部审计的整合、正确对待CPA追求审计成本效益最大化。     

Updating Seminal Studies of Entrepreneurial Researchers in the 60's to the 90's

ABSTRACT

As early as the 1960's various researchers of African and Nigerian small business and entrepreneurship like P. Schatz, P. Kilby, J. Harris and M. Rowe, A. Ale, W. Nafziger, J. Wilde and others have been debating. Their argument is with attempt to trace and identify the factors which continue to stunt the growth and development of small and medium enterprises (SME's) and entrepreneurship in Africa and in Nigeria. The investigations carried out by these and other researchers on this subject should be accepted as pertinent and justifiable. This is especially so, in consideration of the abundant availability of both natural and mineral resources for use as raw materials within the continent. In addition, enormous amount of funds has been expended alongside immense attention and effort by governments towards the development of small-scale industries and entrepreneurship. A number of external factors therefore, like inadequate infrastructure, scarcity of machines, spare parts and equipment, lack of information, paucity of raw material supplies and problem with government policies and officials as well as cultural factors have been identified among the most serious obstacles. Internal factors such as poor organizational planning, problems of succession, inadequate re-investment of profits, lack of capital and poor managerial skills have also been noted by other researchers as main growth barriers. This research updated earlier work done by these different groups of researchers with reference to the small plastics manufacturing sector in Nigeria to see if there have been any changes in the last 10-30 years of study. The findings revealed that there has hardly been any significant difference in terms of improvement especially of external constraints observed between the 1960's and 1990's. However, the study found a number of progressive internal improvements being applied in other small plastic manufacturing businesses. Recently, some small plastics manufacturing entrepreneurs on their own initiative have learned to create and innovate various ways of coping with constraints facing their businesses independently.     

论现代风险导向审计在银行内部审计中的运用

本文在介绍现代风险导向审计的内涵及特点的基础上，结合我国银行内部审计的现状，借鉴吸收西方国家风险导向审计的成功经验，探讨了我国银行内部审计中实施现代风险导向审计的必要性及具体运用问题。