我国企业实施战略管理会计的必要性和可行性研究

本文以知识经济和网络革命为背景，着眼于企业全球竞争和战略管理的迫切需要，对比传统管理会计与战略管理会计的优劣势，客观而又理性地分析在我国实施战略管理会计的必要性和可行性。     

服务型领导对员工创新行为的影响研究——基于个体内在视角

基于自我决定理论,从员工个体内在视角出发,以工作繁荣为中介变量,以主动型人格为调节变量,探究了服务型领导与员工创新行为之间的作用机制。通过分析309位互联网企业的员工数据,结果表明：服务型领导可以正向预测员工的创新行为；工作繁荣部分中介服务型领导与员工创新行为之间的关系；主动性人格正向调节工作繁荣与员工创新行为之间的关系,经检验主动性人格调节工作繁荣在服务型领导与员工创新行为之间的中介作用。     

金融控股公司组织效率的比较分析

金融控股公司、全能银行和战略联盟三者相比,金融控股公司和战略联盟的负向范围效率一般小于全能银行;金融控股公司的正向范围效率一般弱于全能银行而强于战略联盟.总体上,金融控股公司比战略联盟具有范围效率优势.     

企业组织创新的生态学透视

以信息技术为基础的知识经济的蓬勃发展使企业原有的组织形态越来越难以适应技术环境、社会环境的剧烈变化,从而使新一轮的组织创新研究和实践逐渐成为理论界和企业界的焦点。以生态世界观和方法论考察了组织创新的生态特征,解读了组织创新的生态规律,以期能为组织创新理论的研究提供启示。     

论战略联盟视角的企业知识获取与转移障碍

创新是企业获取持久竞争优势的不竭源泉。企业实现持久竞争优势的关键是有能力比竞争对手学习得更快。战略联盟为企业显性知识和隐性知识的学习提供了一个理想的平台。     

The Importance of Social Capital to the Management of Multinational Enterprises: Relational Networks Among Asian and Western Firms

Social capital is an important concept for multinational firms. Firms operating in global markets rarely have adequate resources to compete effectively in global markets; they access the needed resources through formal and informal relationships with other firms. The cultures in Asian countries have emphasized relationships much more strongly than Western firms. Thus, relational capital, based on guanxi (China), kankei (Japan) and inmak (Korea), provides the framework for business dealings in many Asian countries. As a result, the social capital of many Asian firms gives them a potential competitive advantage in global markets. Western firms must develop social capital and learn to manage relational networks to gain and sustain a competitive advantage in global markets. Western firms can learn how to develop and manage social capital from Asian firms. Alternatively, social capital has some disadvantages. Firms are limited by their networks and thus experience opportunity costs and path dependence. Additionally, while Asian firms often have strong network ties in their domestic markets, they have to develop many more ties globally to operate effectively in global markets. As a result, the development and management of social capital has become of critical importance for competitive advantage in global markets.     

Utilizing Printed Media to Understand Desired Leadership Attributes in the People's Republic of China

Using news media as a reliable source, we content analyzed stories on business leaders in two major official Chinese newspapers in three different time periods over the past 20 years. Results show that the reform has brought an increase in stories of business leaders, and in coverage of the desirable leadership attributes relating to Confucian virtues, communist ideologies, and modern management philophies. The results suggest that, by publicizing and adorning specific leaders in both government and business sectors in the official media, the government reinforces the traditional values that are consistent with communist ideologies, and at the same time, it also introduces Western management values to suit the current needs of the society. The results of our study echo the findings of empirical studies on Chinese values that used data collected using other methods. We therefore encourage future research to use the printed media as a potentially valuable source of data for tracking changes in social phenomena in a society over time.     

Agency hazards and alliance portfolios

Prior research over several decades has catalogued many positive motives underlying firms' decisions to engage in joint ventures and other forms of alliances. In this empirical analysis, we investigate whether agency problems brought about by the separation of ownership and control also stimulate the development of firms' joint venture portfolios. By focusing on joint ventures, as opposed to diversification in general or acquisitions, we address the recent debate on agency theory's domain. Results from a sample of U.S. manufacturing firms' alliance portfolios offer supporting evidence, and comparable findings are obtained for international and domestic joint ventures. Agency hazards are also found to bring about extensions of firms' nonequity alliance portfolios in both the international and domestic settings. Copyright © 2005 John Wiley & Sons, Ltd.     

西部新型工业化道路的特殊性及战略选择

西部目前正处于工业化初期向中期过渡期,加深工业化仍然是一项艰巨的历史性任务。由于西部工业基础薄弱,结构不尽合理,且信息化、现代化程度低,与东部发达地区相比,西部新型工业化道路具有特殊性。因此,优化西部地区产业结构、提高现代化新技术水平,用资源引进资本以及推动农业工业化等,是西部新型工业化的必由之路。     

跨国战略联盟与我国汽车业的发展

汽车制造业是近几年我国工业行业中利润增长最快的行业,汽车业的发展得益于战略联盟的应用。我国企业尤其是汽车业应当重视跨国公司的这一发展新趋势,不断开拓与国外跨国公司的合作形式,以提高我国汽车业的国际竞争力和国际化经营水平,同时要注意防止联盟的陷阱。