从会计恒等式角度刍议公司财务管理目标

文章从复式簿记的理论依据——会计恒等式出发,结合会计在公司的治理结构中的定位,分析了传统财务观点的局限性,提出了新的财务管理目标应是法人财产保值增值,使利益相关者利益最大化。     

完善我国预算决策与管理制度的模式选择

预算决策与管理制度目标模式取决于财政制度模式。不同的财政制度模式下,预算决策与管理制度模式是不同的。而我国财政改革的目标模式,是建立与社会主义市场经济体制相适应的公共财政制度,因此,完善我国预算决策与管理制度的目标模式就是建立我国公共财政下的公共预算制度。     

Incentive Redesign and Collaboration in Organizations: Evidence from a Natural Experiment

Research summary : Separating the individual from the social effects of incentives has been challenging because of the possibility of synergies in team production. We observe a unique natural experiment in a South Korean e‐commerce company in which a switch from pay‐for‐performance to fixed (but different) salaries took place in a staggered and effectively random manner across employees. In this case, social and individual effects perspectives make opposing predictions, enabling a critical test. We find evidence consistent with social effects of incentives, particularly as predicted by goal framing theory. The results have implications for the design of incentives to foster collaboration, organizational learning, and organizational performance. Managerial summary : Managers often neglect the deeper hypothesis behind pay‐for‐performance schemes—that people primarily care about how much they are individually paid. An opposing school of thought contends that incentives have social effects too—that individuals care about not only what they receive but also what their peers receive. It is difficult to say whether individual or social effects would be more salient in a context, without a proper experiment with randomization. We exploit a rare opportunity provided by a company that changed its incentive system in a random order, thus unintentionally creating a natural experiment. The results strongly validate the existence of social effects of incentives, but also make the general case for the opportunity to learn from experimenting with organization design in a systematic manner. Copyright © 2017 John Wiley & Sons, Ltd.     

基于威廉姆森分析范式的农村集体建设用地市场交易费用研究——南海区1872份市场交易数据和372份调研数据供给侧分析

研究目的:应用1872份市场交易数据和372份调研数据,对南海区农村集体建设用地市场交易费用及影响因素进行实证分析。研究方法:Tobit模型。研究结果:从1872份市场交易数据归纳出市场特征:市场交易形式存在明显的偏向性,"以租代让"现状普遍存在;土地细碎化程度较强;契约期限大部分都在5年以下,交易周期较短,交易频率较高。根据372份调研数据对市场交易费用的研究结果表明,集体经济组织自组织化是市场有效交易的重要制度变迁;政府干预代表市场化程度,市场化程度越高,交易费用相对较低;交易双方信息越对称、信息透明度越高、市场越规范,市场的不确定性越低,集体经济组织将面临的市场风险越低,其交易费用将越低。研究结论:为了提高集体建设用地市场发展的有效性,交易标的产权清晰是前提,交易公开化、透明化,减少政府在市场交易过程中干预,降低交易的不确定性。     

资产专用性、不确定性与农地整治模式选择

研究目的:从农户视角揭示农地整治中资产专用性、不确定性与农地整治模式的关系,探寻农地整治模式选择中的交易费用影响因素。研究方法:因子分析、二值响应的Logit回归分析。研究结果:(1)农地资产专用性越强、不确定性越大,农户越倾向于选择政府主导的农地整治模式;反之,农地资产专用性越弱、不确定性越小,越适合农民自治模式。(2)影响农户选择农地整治模式的交易费用因素主要有经济地理位置、农户认知和经济政策。研究结论:农地整治信息公开透明、农户享有充分的权利将减小农地整治的不确定性,有助于提高农户对农地整治的认知,并更倾向于选择农民自治模式,减少农地整治交易费用,提高农地整治效率。     

我国公司治理模式完善研究

公司治理模式是一国公司国际竞争力的源泉。不同的公司治理模式形成于不同的市场环境。经济发展的路径、文化传统、政治法律制度、经济民主及股东权利意识的差异,是导致公司治理模式差异的重要原因。我国公司存在的价值、我国法制的现状以及国际竞争的驱动决定了我国公司治理模式改革的取向。政府导向的改革模式为我国政府通过借鉴国际经验、完善法规,进而规范公司治理模式提供了可能性。     

创造价值的员工培训

企业价值最大化是一个具有前瞻性、复合性、实在性的企业目标,不仅在学术领域得到广泛认同,也在实践中得到有力支持.企业管理的每一活动必须基于价值创造.文章从企业目标价值最大化出发,论述了企业员工培训活动能创造价值,必须坚持在培训的各环节以提升绩效为前提;增加企业价值为原则;高层领导积极参与、组织实施为基础.企业价值评估等式表明,创造价值的业绩衡量应从三方面进行,即有助于最大获取现金净流入;有助于加强风险控制;有助于企业可持续发展.     

理解企业外包决策的一个概念框架

企业在进行外包决策时，应该比较外包的总成本与内部生产的总成本。总成本由生产成本、谈判成本和机会主义成本构成。谈判成本和机会主义成本统称治理成本，其大小取决于产品的复杂性、市场的可争夺性和资产专用性三个因素。按照产品复杂性和资产专用性的不同，可以将企业的外包环境分成四种类型，在不同类型的外包环境下，外包企业应该采取不同的措施。     

关系契约与企业网络转型

关系契约是企业网络形成和运行的微观基础，它有两条形成途径：一是由专用性资产而形成的双方依赖．二是动用个体社会资本而锁定双方的关系。相应地，企业网络可分为契约型和关系型两大类。关系型企业网络是中国转型经济的特征，家族企业及其网络的发展和寻租性企业网络的大量出现是转型期的必然现象。关系型企业网络产生的根本原因是中国独特的家族文化。经济转型要求企业网络从关系型向契约型转变，实质就是从关系治理向契约治理的转变。为此，必须从产权和日常管理方面加强对家族企业和国有仓、止的管理。尤其要着力培育宏观社会资本．     

Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company

The study of participation in the budgetary cycle has formed a prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. The paper reports upon the outcomes of an empirical study of the introduction of `budgetary participation' in a division of a European subsidiary of a large North American car manufacturer. We detail the long process of consultation and negotiation within the subsidiary, and between it and the European Headquarters. The study provides a revealing instance of the roles of formal budget participation as a ritual of control and legitimation without the substantive involvement of middle managers and suggested to us the introduction of de-coupling and organizational hypocrisy alongside the introduction of budget participation. The study pays close attention to the contingent effects of the wider political context of the division and the relationships between the division, its organizational context and organizational environment, and how this context played upon the budgetary process in the division. The outcomes that we analyse at `Delta' reflect the de-coupling strategies and organizational hypocrisies commonly found in public sector organizations. In this wider setting the corporation persists with the ritual of `tight' budget negotiation and target setting and apparent underachievement in performance. Yet we conclude that the complex technological and political context to the formation and siting of Delta continued and may continue to support its existence.$g0