税收成本、非税成本与企业组织形式选择——基于经济模型的研究框架

基于税收考虑的企业组织形式选择也称为最优企业组织形式税务筹划,即选择某种企业组织形式寻求最有效的税务筹划决策,税收成本和非税成本是影响这种有效选择的主要因素。不考虑非税成本时,企业组织形式偏好选择经济模型主要受企业所得税税率、股权转让所得的个人所得税税率、经营所得的个人所得税税率等变量影响。非税成本中的转换成本、牺牲非税优势的成本、协调与沟通成本等也是影响经济模型的重要因素。     

信息技术(IT)能力与组织结构以及组织效益的关系研究——基于国内企业的实证分析

论文以国内企业为研究对象,通过研究组织结构与信息技术(IT)能力之间的关系以及IT能力对组织效益的影响,以明确适合发展IT能力的组织结构类型以及发展IT能力的价值所在。文章在对相关领域已有的研究作了综述的基础上指出,是信息技术(IT)能力而非仅信息技术(IT)本身对企业效益产生影响。文章接着提出相关假设并进行实证分析,研究结论显示,在中国企业中,组织结构有机化程度与IT能力之间呈正相关关系,企业的IT能力与组织效益呈正相关关系。有关研究资料来源于中国大陆的137家企业。     

组织支持感与员工创造力——相对组织支持感和情感承诺的影响

从自我提升视角出发,基于社会比较理论与社会交换理论,分析组织支持感影响员工创造力的过程机制,相对组织支持感的调节作用以及情感承诺与创造力之间的曲线关系。基于458份企业员工与主管的配对样本,研究结果表明：相对组织支持感显著正向调节了组织支持感与情感承诺之间的关系,情感承诺与员工创造力呈显著的倒U型关系,情感承诺在组织支持感与创造力关系之间起到了瞬时中介作用。研究结果拓展了对组织支持感的影响机制及其边界条件的分析,深化了情感承诺与员工创造力关系的检验。     

基于知识图谱的组织承诺理论演变与研究趋势分析

以Web of Science的SCI、SSCI数据库中1997-2012年的组织承诺相关文章为研究对象,从文献计量学角度,运用信息可视化方法,绘制科学知识图谱,展示了组织承诺理论的研究自2005年之后,越来越受到人们的关注。通过引文的共引分析,研究该领域的知识演进过程,通过主题词共现分析和突现词探测分析,发现组织承诺研究的热点主要集中在工作满意度、人员流动意向、员工满意度方面,研究前沿主要集中在专业人才等特殊群体的组织承诺研究,以及新型管理手段和人性化管理对组织承诺的影响等。作为一种重要的态度变量,组织承诺可以预测员工的工作绩效、工作满意度和工作退出行为,对企业核心员工的保留以及绩效管理具有重要的现实意义。     

The influence of service orientation discrepancy between managers and employees on employees’ affective outcomes

This study attempted to relate service orientation discrepancy (SOD) between employees and managers to employees’ affective reactions [role conflict (RC), role ambiguity (RA), job satisfaction (JS), and organizational commitment (OC)] in the restaurant industry. The findings of the study indicate that there is a SOD between managers and employees; employees saw themselves as more enthusiastic and less bureaucratic than managers. When this SOD was correlated with employee outcomes such as RC, RA, JS, and OC, the results indicated that SOD had a direct effect on RC, JS and OC. SOD also had indirect effects on JS, and OC through RC and RA. RC had a direct effect on JS and an indirect effect on OC. RA had a direct effect on JS. Finally, JS had a direct effect on OC.     

企业员工组织承诺和工作绩效的相关研究

本研究以浙江绍兴某集团下属的5个子公司的320名企业员工为研究时象,根据调查问卷数据,分析发现:在规范承诺与继续承诺方面,不同学历和工龄员工具有显著差异.在情感承诺方面,不同工龄的员工显著差异.学历显著影响着人际互动、职业道德与工作效能.不同工作地点员工在规范承诺、继续承诺之间差异显著,但是与情感承诺无关.工作地点与工作绩效的各个维度都有显著差异.组织承诺各维度与工作绩效各维度之间存在显著相关.本文还尝试分析了增强企业员工情感承诺和规范承诺以提高员工工作绩效的相应措施.     

基于公司治理的集团公司内部审计路径探讨

探讨了公司治理环境下内部审计的客观治理角色,并着力分析了集团公司如何对子公司审计这一特殊难题.研究结果表明,基于维系公司受托责任关系的有效履行之共同目标,内部审计与公司治理可以实现高度的契合,从而内部审计可以突破传统的内部控制改进角色,跃升至改进公司治理质量和实现组织目标的特殊治理角色;集团公司开展对子公司的审计,其审计监控机制需要一个合理的组织架构,并可以分别针对直管单位(分公司、办事处等)和控股公司采用"集约式"和"渗透式"的监控路径.     

Managerial social capital,strategic orientation,and organizational performance in an emerging economy

This study replicates and extends previous research focusing on China, to a sub‐Saharan African emerging economy environment. Specifically, the study directly replicates the impact of social capital derived from the micro‐managerial networking relationships and ties with top managers at other firms and government officials on macro‐organizational performance using data from Ghana. This study further extends previous work by examining the impact of social capital derived from managerial social networking relationships and ties with community leaders on organizational performance. It examines how the relationship between social capital and organizational performance is contingent on an organization's competitive strategic orientation. The findings suggest that social capital developed from managerial networking and social relationships with top managers at other firms, government officials (political leaders and bureaucratic officials), and community leadership enhance organizational performance. The findings from the contingency analyses reveal some interesting trends. The impact of social capital on organizational performance differs between firms that pursue the different competitive strategies (low‐cost, differentiation, and combination of low‐cost and differentiation) and those who do not pursue those strategies. Copyright © 2007 John Wiley & Sons, Ltd.     

承担社会责任未必影响公司发展--从企业社会责任指向谈企业社会责任与绩效关系

文章从企业社会责任及其重要性入手,分析了企业社会责任指向,即企业应当向哪些利益相关者负责,分别就各社会责任指向论述了企业社会责任与绩效的关系。     

The Buffering Effect of Perceived Organizational Support on the Relationship Between Work Engagement and Behavioral Outcomes

The present study examined the commonly held assumption that a low level of work engagement leads to higher turnover intentions and employee deviant behavior. Employee survey results (n = 175) from a manufacturing organization in the United Kingdom showed that employee work engagement correlates negatively with lagged measures of turnover intentions and deviant work behavior directed toward the organization. The results suggest that perceived organizational support moderates the relationship between work engagement and turnover intentions and deviant behaviors directed toward the organization, such that perceived organizational support compensates for relatively low levels of work engagement. © 2014 Wiley Periodicals, Inc.