反避税政策的溢出效应及效能系数分析

反避税政策的制定和调整不仅会对税务稽查、税收征管工作带来冲击和变化,也会对整个国家的经济带来深远的影响。因此,反避税政策的评价值得认真研究和思考。本文对反避税政策的溢出效应进行分析,同时运用反避税政策效能系数对遏制过度避税的三种政策进行评价     

企业绩效考评的问题及对策研究

绩效考核作为提高企业和员工绩效的重要工具变得越来越重要。绩效考核是晋升和培训工作的依据。通过定期考核,可以使员工了解自己在哪些方面已有提高,哪些方面还有不足。绩效考核为组织的各类人员提供畅所欲言的机会,可以揭示工作中的低效率行为,还可以帮助员工强化已有的正确行为。绩效考核还是奖励的合理依据。在现实中,许多企业的绩效考核都成了“走过场”,在考核过程中没有规范做法,致使绩效考核的作用没有发挥出来。因此,文章着重论述如何解决企业绩效考核中存在的问题。     

Supply chain finance: From traditional to supply chain credit rating

Traditional credit rating models, adopted by financial institutions to assess the credit risk of a company, adopt a purely financial perspective, and often fail to properly assess small and medium enterprises. On the other hand, buyers usually assess suppliers by means of comprehensive vendor ratings, considering a broad range of operational performance. This paper investigates whether financial and vendor ratings can be integrated into a supply chain credit rating model that jointly considers financial indicators of the supplier and its operational evaluation provided by buyers; the paper also investigates the benefits and the challenges of such a model for all the stakeholders involved (buyers, suppliers, financial institutions, and technology providers), adopting the lenses of the stakeholder theory. We adopted both multiple case studies and an iterative focus group, involving representatives from suppliers, buyers, financial institutions, and technology providers. The results confirm the potential value of such an integrated rating, mainly for strategic suppliers, showing the expected benefits for all stakeholders and highlighting the potential challenges to face.     

Contextualizing performance appraisal practices in Chinese public sector organizations: the importance of context and areas for future study

Abstract

Public sector organizations (PSOs) continue to undergo pressures for change due to economic globalization and the changing role of the state, resulting in increased focus on performance management, particularly employee performance appraisal. New public management’s emphasis on transparency, accountability, efficiency and performance highlights the multiple and often conflicting roles and performance outcomes of PSOs, the social and economic contexts in which PSOs operate, and the multiple ways they measure and manage performance. Responding to this special issue and calls for a richer understanding of performance management in PSOs we examine the impact of context on performance appraisal in Chinese PSOs. As China continues its transitions to a market-driven economy, Chinese PSOs have engaged in managerial reforms to improve governance, efficiency and productivity, including the strategic implementation of western-based HRM practices to manage employee performance. Our analysis demonstrates the challenges context poses for analysing HRM practices in Chinese PSOs.     

村镇银行设立、发起行特征与绩效——基于Heckman和2SLS模型的实证研究

选择2007—2016年我国发起行设立村镇银行的数量和注册资金金额数据,实证分 析了发起行的部分重要特征对设立村镇银行投资决策的影响,以及对其自身绩效影响的中介作 用。实证发现：发起行资产规模越大、同省市已有村镇银行数越多则越可能成立村镇银行,而 净资产收益率越高则发起设立村镇银行的可能性越小;农村商业银行或上市银行一旦决定发 起成立村镇银行,则倾向投资更多;村镇银行累计数量越多和注册资金总额越大,发起行的管 理成本越高,绩效水平越低,但发起行如为上市银行则削弱了上述作用。因此,发起行成立村 镇银行时偏好追求规模经济,而且短期内倾向于放弃绩效目标而响应贯彻国家发展普惠金融及 振兴乡村的战略。     

Physicians’ views on pay-for-performance as a reimbursement model: a quantitative study among Dutch surgical physicians

Objectives:

To assess the views, knowledge, and experience of Dutch physicians with regard to the general objectives and values of the pay-for-performance (P4P) system, as the Dutch healthcare industry might find it useful, in terms of governance, to explore this approach further.

Methods:

A quantitative cross-sectional survey study was conducted among 48 physicians in surgical specialties in the Netherlands between May 2014 and July 2014. The survey questionnaire was designed to gather information regarding the intensity of feelings, on a 7-point Likert scale, toward statements that address the P4P system. Confidence intervals were calculated using the bootstrap technique with 1000 iterations.

Results:

Physicians see a positive value in P4P for their organizations rather than for personal attainment (mean?=?5.00; 95% CI?=?4.62–5.39), even though they feared that P4P might put financial pressure on them (mean?=?5.03; 95% CI?=?4.50–5.54). They strongly share the view that other colleagues will resist adopting P4P as a business model (mean?=?5.74; 95% CI?=?5.43–6.04). Respondents stated that they would not leave their current jobs if P4P were to be incorporated in their organization.

Conclusions:

Physicians see value in P4P for their organizations, and consider that P4P could provide an incentive for improving medical outcomes. There seems to be potential for the P4P system in the Netherlands as participants expressed positive support for its values. There is an intersection of interests between the value of P4P and the physicians’ aim of achieving quality outcomes; however, further studies would be needed to investigate perceptions about specific design features in a larger sample. In addition, prior to implementing P4P, broad education about the system should be provided in order to counteract pre-conceptions and prevent resistance.     

不同管理风格下创业投资参与程度对创业企业绩效的影响

基于创业投资参与程度对企业绩效具有双重效应,以中国创业投资市场为研究背景,运用CVSource数据库2000-2014年的大样本数据,使用多变量回归模型,研究不同管理风格下创业投资参与程度对创业企业绩效的影响。结果发现,不同管理风格下VC参与程度与企业绩效间存在显著倒U型关系,在VC参与程度达到最优值之前,随着参与程度的增加,企业绩效随之提升,VC参与程度对企业绩效具有促进效应;但超过最优值后,随着VC参与程度的增加,企业绩效却呈递减趋势,VC参与程度对企业绩效具有抑制效应。     

开放式创新效能提升的制度基础:关系治理还是契约治理

开放式创新是21世纪以来理论研究和管理实践中的热点问题,然而,值得注意的是,在理论研究蓬勃发展的同时,企业实践并未实现预期效果,甚至失败率很高,这一反差不得不引起人们的反思。以往研究忽视了这样一个事实:开放式创新本质上是一种知识联盟,而联盟治理结构是联盟运行的制度基础,不同治理结构会对联盟决策权、利益格局、激励和冲突等问题产生根本影响。整合社会资本理论和交易成本理论,阐释了不同治理结构对开放式创新绩效的影响机理。运用分层线性模型,利用58家制造企业共398份问卷检验了该模型,研究结果表明:1关系治理与开放式创新绩效呈现倒U型关系;2契约治理对开放式创新绩效有倒U型影响;3在网络化程度较低的情境中,关系治理和契约治理能够相互补充,二者共同使用提升了开放式创新绩效。在网络化程度高的情况下,"软"性的关系治理与"硬"性的契约治理具有明显的替代作用,二者共同使用会显著降低开放式创新绩效,形成"软硬兼施"的负效应。     

我国上市城市商业银行经营绩效分析

上市城市商业银行是我国金融体系中重要的组成部分,要想在激烈的市场竞争中站稳脚跟,就必须提升效率和竞争力。本文选取了我国3家上市城市商业银行为研究对象,运用杜邦分析体系,从盈利能力、营运能力及偿债能力三个方面,对我国3家上市城市商业银行的经营绩效进行对比分析,找出影响其经营绩效的因素,并针对分析结果,提出相应的改进建议。     

产业集群集聚效应能促进企业创新绩效提升吗

产业集群集聚效应是指企业集聚过程中知识信息传播、劳动力市场共享、企业间投入产出关联和良好的匹配机制等产生的外部经济促使生产效率提高的现象。集聚效应对集群内企业创新绩效具有重要影响。搜集武汉市生物医药核心企业技术合作数据,构建了一个5年期的持续合作网络。以结构嵌入性维度衡量产业集聚程度,研究其对企业创新绩效的影响。结果表明,中介中心度和聚簇度对技术创新产生了巨大促进作用,结构洞限制度削弱了企业技术创新能力。当前,武汉生物医药产业集群网络的中介中心度和聚簇度对企业利润创造作用未达到预期,结构洞限制性进一步降低了企业经济产出。结合武汉市生物医药产业集群网络结构特征和发展现状,提出应大力支持处于中介连接地位的专业平台型企业建设,提高合作质量,扩宽合作领域。