对企业流程再造的再认识

本文首先阐述了企业流程再造的概念,在此基础上以福特汽车公司的流程再造为案例,对流程再造进行研究,提出了对流程再造的再认识。即流程再造并不一定追求流程的彻底性变革,企业流程再造应与职能型组织相互融合。     

重庆旅游经济发展时空分异研究

时间尺度上重庆市旅游经济持续、快速增长,空间尺度上区县间表现出高度不平衡性。对1980年代中期以来入境旅游及外汇收入、直辖后国内旅游及收入年际变化的研究表明,重庆旅游业除1989、1998和2003三个年份相对下滑以外其余均保持较高速度的增长。入境旅游接待量及外汇收入年内差异比较显著,每年的11月至次年的3月为入境旅游的"淡季"。重庆市旅游经济发展呈典型的首位分布,渝中区一直是重庆旅游规模首位区县,全市旅游收入的基尼系数达0.67,属严重不均衡类型。2008年全市旅游总收入约占GDP的10.7%,而各区县旅游收入对本地GDP的贡献差异显著。不平衡分析表明,重庆大部分区县旅游业发展势头较好,对国民经济推动大,但它们的经济增长并不依赖于旅游业的发展。重庆市旅游经济的总体发展水平依然不高,旅游产业的总体地位不突出,需要进一步优化升级产业结构。     

哈耶克诘难、权威转变与经济成长:中国分权式改革的逻辑

中国的分权式改革一定是做对了什么才产生了我们见到的经济奇迹,那是什么呢?中国的分权式改革从事实上回应了哈耶克诘难,即信息和知识的分散性使得计划体制不可能实现其理想状态。通过经济上放权让利和政治上的集权,调动社会各阶层的能动性,使得权威和信息相匹配,形成了有效的层级分工创新体制,从而实现经济成长。由于分工的深化和经济活动的扩展,经济分权体现出必然性。在这一过程中,每一个分立的个体都凭借个体知识在分工体系中分享收益,因而实现了共享式的发展,从自由的角度看,个体的自由也得到了极大的扩展。如果要释放更多的经济增长潜力,进一步的改革是必需的。     

FDI影响中国制度变迁的理论模型——基于强制性制度变迁视角

立足于我国1979年以来的制度变迁以强制性变迁为主的特征,分析了在强制性制度变迁路径下FDI影响中国制度变迁的约束条件,构建了其理论模型,并解释了我国不同阶段、不同地区外资政策差异的深层次原因。     

产权·信息·契约:独立审计责任的制度解析

审计责任的制度基础在于鉴证为满足产权保护需要而披露的信息的使用价值,审计契约的产权保护责任引致了审计责任;而企业内部人控制导致的产权异化加剧了股东的审计依赖倾向,在一定程度上加大了审计责任;在审计制度的强制性变迁过程中,政府主导的审计服务市场中供给与需求失衡,导致审计法律责任强化而市场责任弱化;而在契约不完备性的影响下,审计契约无法约定审计服务的免责条款,制度设计不完善导致在审计责任中实际上包含了一部分制度成本。     

西部生态环境恶化的后果和原因探析

西部生态环境状况对我国生态安全至关重要。但由于各种原因,西部生态环境十分脆弱,制约了经济社会与环境的协调发展。文章试图从西部生态环境现状出发,重点探讨西部生态环境变化的主要原因,旨在对西部生态环境保护提出合理性建议,以构建设整个国家生态安全。     

上市公司业绩变化与CFO继任特征关系研究

利用中国上市公司2000～2006年CFO的变更数据,通过OLS与Logistic回归两种方法,对公司业绩的改善程度与CFO继任特征之间的相关性进行了研究。结果表明,公司业绩的改善程度与CFO年龄负相关,与CFO的任期长短、教育背景和职称显著正相关,与CFO上任时间显著负相关,与现金流量权正相关。同时还发现,公司业绩的改善程度与CEO的变更正相关,与公司CFO继任的上一年度公司业绩显著负相关。     

Research on driving forces for rural settlement land changes in China

During the rapid urbanization period, the contradiction between demand for the construction land and the preservation of cultivated land for food security is getting more and more serious in China. With the urbanization the rural settlement land is increasing instead of decreasing; This paper aims at.finding the driving forces for rural settlement land expanston. Based on land use change survey data （1996-2006） by the Ministry of Land and Resources P. R. C., this paper find, that per capita area for rural settlement land is more than per capita area for city; township and industrial land in each province except Tibet. Besides, rural settlement land area and per capita rural settlement land area are increasing while the rural poputation is decreasing in most provinces. The main problems of rural settlement land use are low efficiency, high vacancy rate, chaotic layout and illegal occupancy. Then the driving forces [br rural settlement land expansion, including economic development, family income, family scale, psychological factors, urbanization, transportation, lack of planning, limited circulation of dwelling-house land and imperfect sociat security, ate explored based on above analysis, Finalty, policy recommendations, in view of different influencing factors, are put forward to control the disorder expansion of rural setttement land.     

电磁学中一个相对论性问题的讨论

根据相对论的有关公式(B、E 的相对论变换公式),本文推出了对于两无限长带电直导线不论静止时还是做均速直线运动时,其横向形变量总是相同的这一普遍性结论。     

Spin-off performance: A case of overstated expectations?

While the impact of divestitures on parent firms has been extensively studied, little attention has been given to the performance of the divested units. Previous research has found that spin-offs and sell-offs were associated with significant positive cumulative abnormal returns. However, these studies have not identified whether these benefits were expected to accrue to the divesting firm, the divested unit, or both. Specifically, this study examined the performance as autonomous firms of a sample of 51 voluntary spin-offs by nonfinancial firms across a 6-year period. Three accounting and financial market measures were tracked from 2 years prior to divestiture through the first three years of independence. No change in pre- and post-spin-off performances was observed except for the decline in profitability return on assets (ROA). The effect of relatedness between the parent company and the spinoff was also examined. Divested units which were unrelated to their parents prior to spinoff reported deterioration in performance. Implications for divestiture and restructuring programs are developed.