不同财务管理目标下业绩评价选择及其关系处理

从财务管理目标出发考察企业业绩评价方法的演变过程，是为了在它们之间建立一种联系。不同的财务管理目标下，企业的业绩评价选择会有很大的差异，而其总体趋势是选择综合业绩评价方法。在不同的财务管理目标下选择不同的业绩评价指标时，又要处理好三对关系：短期发展与长期发展、局部利益与全局利益、财务指标与非财务指标。     

Goals versus institutions: the development of performance measurement in the Swedish university sector

This paper contrasts goal-directed and institutional approaches to the development of performance measurement (PM) in the Swedish university sector, which has been subject to increasing emphasis on management by objectives since the early 1990s. We adopt a macro perspective, focusing on recent changes in PM related to governmental control of universities and colleges and combine an extensive review of archival data with interviews in our empirical analysis. It is concluded that although the goal-directed model cannot be completely rejected as a heuristic informing recent changes in PM, a process-orientated institutional perspective considerably enriches the analysis by making it less static and more contextually informed. In particular, the latter perspective better explains the evolution of loose couplings between formally stated goals and performance indicators and between different systems for PM by directing attention to the complex interplay between conflicting constituent interests in the evolution of resource and cost allocation practices and quality control procedures. However, our empirical analysis also leads us to reconsider the conceptions of loose coupling as either a “given” feature of institutionalised organizations or an outcome of more pro-active resistance at the micro level prevailing in much earlier work in institutional theory.     

A Pricing and Hedging Comparison of Parametric and Nonparametric Approaches for American Index Options

This article investigates the extent to which options on theAustralian Stock Price Index can be explained by parametricand nonparametric option pricing techniques. In particular,comparisons are made of out-of-sample option pricing performanceand hedging performance. The dataset differs from many of thoseused previously in the empirical options pricing literaturein that it consists of American options. In addition, a broaderspectrum of techniques are considered: a spline-based nonparametrictechnique is considered in addition to the standard kernel techniques,while the performance of a Heston stochastic volatility modelis also considered. Although some evidence is found of superiorperformance by nonparametric techniques for in-sample pricing,the parametric methods exhibit a markedly better ability toexplain future prices and show superior hedging performance.     

个人所得税扣除政策绩效的评价与测度

本文基于技术经济学项目评价指标的广泛适用性,对个人所得税扣除政策的成本与收益进行了评价与测度.这种探索有助于深化个人所得税制的研究.     

高技术企业业绩评价指标体系的五维度框架设计

业绩评价已成为政府、市场和企业普遍关注的现实问题，指标体系是业绩评价的基础，指标体系构建的好坏直接影响到业绩评价的效果。高技术企业业绩的评价应结合高技术企业的特点，构建财务、产品与技术创新、智力资本开发、价值链流程、可持续发展五个维度的评价指标体系。     

金融资本国际化绩效与条件分析

金融资本国际化一方面促进利率水平提高,从而促进储蓄增加;另一方面影响投资规模和投资效率,进而影响经济绩效。一国实施金融资本国际化的条件可以分为国内条件,即初始条件和对外条件,即可实施条件两个方面。     

Meta-analysis of the relationship between quality management practices and firm performance—implications for quality management theory development

Quality management (QM) has received a high degree of attention in extant literature. Several research papers attribute superior firm performance to adoption of QM practices. The availability of a large number of research papers that investigate the impact of QM practices on performance provide an ideal setting for theory extension and refinement using meta-analysis techniques. In this paper a meta-analytic study is presented that fulfills two objectives. First, the paper formalizes performance implications of adopting QM practices and present hypothesized relationship between QM practices and performance. Second, a meta-analysis of correlation (Hunter and Schmidt, 1990) approach is used to examine the empirical research in QM to determine which QM practices are positively related to improved performance. The study also examines the presence of moderating factors in the association between QM practices and performance. The results support many hypothesized relationships and also point towards the presence of moderating factors in almost all QM practice–performance relationships. A discussion of the findings is presented and directions for further development of QM theory are proposed.     

Environmental uncertainty, supply chain relationship quality and performance

Environmental uncertainty is a fact of life in today's supply chains. In this paper we develop a model of environmental uncertainty, supply chain (SC) relationship quality and SC performance. We use data from the electronics sector in Ireland to test our model. Our results provide mixed support for the model, with the moderating role of both demand and supply uncertainty being supported, but technological uncertainty not supported. We reflect on these findings and suggest a research agenda based on our results.     

中小企业供应链合作伙伴选择研究

根据中小企业的特点,提出中小企业在选择供应链合作伙伴时,首先需要选择目标产业,然后在目标产业中选择具体企业作为供应链合作伙伴。分别采用了模糊评价法和层次分析法评价目标产业和选择合作伙伴。     

新公共管理理念与政府财务报告的完善

新公共管理是目前世界各国政府公共管理改革的方向,信息透明性是建立新公共管理模式的基础。本文根据新公共管理的特点结合我国政府公共财政管理改革的实际,针对目前我国政府财务报告中存在的问题,提出了相应的改进建议。