内部薪酬差距合理性与会计盈余相关性——来自中国上市公司的经验数据

文章基于2006-2012年我国上市公司高管和员工薪酬数据,对企业内部薪酬差距的合理性进行了分析,得出我国企业内部薪酬差距逐渐扩大,内部薪酬差距不合理性凸显的结论。通过采用实证分析的方法,发现会计盈余对企业内部薪酬差距合理性的影响。企业内部薪酬差距合理性可能由经营活动现金流量净额以及总应计共同影响,总应计又分为操控性应计和非操控性应计。经营活动现金流量净额正向影响企业内部薪酬差距合理性;操控性应计项目负向影响薪酬差距的合理性;而非操控性应计对企业内部薪酬差距合理性的影响并不显著。文章研究结果表明,企业进行盈余操纵时,损害了内部薪酬差距合理性,应该充分利用企业内控制度和外部独立审计对企业盈余操纵进行有效监督,进而维护企业内部薪酬差距合理性。     

Corporate hierarchy and vertical information flow inside the firm—a behavioral view

Little is known about how corporate hierarchies influence managers' propensity to pass information upward within the firm. Two streams of literature arrive at seemingly conflicting and untested predictions. Information economists maintain that middle managers pass more suggestions up the firm's line of command as the corporate hierarchy increases in order to avoid corporate omission errors. In contrast, scholars of organizational psychology suggest that hierarchies lead to evaluation apprehension and foster a perceived lack of control among mid‐level managers, leading to their reduced willingness to, and interest in, passing information up within the organization. Drawing on field data and model‐guided experimental studies, we provide original empirical evidence for the relevance of all the mechanisms above, and we delineate the conditions under which either mechanism prevails. Copyright © 2014 John Wiley & Sons, Ltd.     

中小企业开展电子商务的理论探悉与实践

电子商务是随着网络技术的发展而出现的新的商品贸易模式,它将为各行各业的经营及营销模式产生带来巨大的影响,并为中小企业进行更广泛的商务活动提供了商机。本文对电子商务的发展及企业对电子商务的应用提出了思路及建议。     

中等收入陷阱的成因假说、经验比较与对策研究

文章对一国经济发展滞于中等收入陷阱的形成原因进行梳理归纳,认为其成因主要可分为生产率下滑假说、增长转型失败假说及收入分配状况恶化假说。在理论假设基础上,对部分成功跨越与未能成功跨越中等收入陷阱的国家发展经验进行比较,发现在生产率差异、收入分配差距差异、产业结构转型差异及技术创新能力差异等维度,两类国家均呈现出明显不同。文章认为,中国经济进入人均国民收入超4000美元的中高等收入阶段后,经济增长也面临成本上升、收入分配差距恶化及转型困难等增长减速风险,并提出了对应的政策建议。     

浙江迈向现代化进程中跨越“中等收入陷阱”的分析与思考

阐述了浙江省第十三次党代会提出的"物质富裕精神富有"现代化目标的内涵与意义,针对迈向现代化进程这一特定阶段众多国家落入"中等收入陷阱"的现象,分析了浙江在迈向现代化进程中面临的几个共性问题,在此基础上提出了浙江省防范与化解"中等收入陷阱"风险的对策建议。     

宁波市中学生肥胖、近视与不良生活方式因素的卡方分析

为了解宁波市中学生肥胖、近视与不良生活方式的关系,运用问卷调查、数理统计等方法,对学生生活方式以及视力、BMI指数等指标进行了调查和数据采集,针对各种不良生活方式因素对肥胖近视患病率的影响进行了分析。可以发现,经常吃零食、喝饮料、偏食以及缺乏体育锻炼等不良生活方式是宁波市中学生肥胖的重要影响因素：长时间上网、经常熬夜以及膳食营养不全面等是宁波市中学生患近视的重要影响因素。因此,加强合理饮食、作息规律和体育锻炼的教育和引导,是减少青少年肥胖、近视发生的重要措施。     

融资约束、技术创新与跨越“中等收入陷阱”——基于产业结构升级视角的分析

融资约束是制约技术创新与产业结构升级,造成"中等收入陷阱"的重要因素。本文在理论讨论的基础上,利用中等收入国家行业层次面板数据,通过引入融资约束与技术创新的交互项,运用多种估计方法考察了融资约束放松通过促进技术创新而对本国产业结构优化升级产生的影响。结果表明,总体而言,融资约束的放松,能够推动技术创新活动,进而促进产业结构的优化升级,其中金融部门规模扩张与效率提高以及特定领域金融改革所带来的融资约束放松都具有显著的积极作用。从长期看,放松企业外部融资约束,对于顺利实现产业结构升级,成功跨越"中等收入陷阱"具有重要意义。     

中国东、中、西部城镇化对经济增长的贡献

中国城镇化率的地区差异较大,东部较高,西部较低,中部居中;改革开放以来全国各地区的城镇化率都有大幅度的提高,但提高幅度的地区差异也较明显,东部地区提高幅度较大,西部地区提高幅度较小,中部地区提高幅度居中.各地区城镇化推动经济增长的作用是显著的;东、中、西部三大地区中,城镇化对经济增长的贡献率依次为西部、中部和东部,同经济发展水平的顺序恰好相反.因此,继续加快中、西部地区的城镇化进程,有助于缩小地区差距.     

The economic return on education for hotel managers

This paper estimates econometrically the economic return on education among Portuguese hotels managers, based on a survey carried out in 2003. A Mincerian human capital model is estimated. The main findings indicate that the rate of return is in the range 12–15%, signifying that Portuguese hotel managers are better paid than the average population. The results also indicate that in this sector, the return on education does not depend on the number of employees in the hotels in which the individual works, nor on the region where the hotel is situated. Gender has an impact in this labour market. Being a foreign manager has a positive impact on earnings, as is also the case for partners in the hotel company. The research draws the attention of hotel managers to the need to acquire human capital to enable them to perform their tasks effectively in a globalised world. Copyright © 2007 John Wiley & Sons, Ltd.     

Value creation through stakeholder synergy

Our “stakeholder synergy” perspective identifies new value creation opportunities that are especially effective strategically because a single strategic action (1) increases different types of value for two or more essential stakeholder groups simultaneously, and (2) does not reduce the value already received by any other essential stakeholder group. This result is obtainable because multiple potential sources of value creation exist for each essential stakeholder group. Actions that meet these criteria increase the size of the value “pie” available for essential stakeholder groups, and thereby serve to attract exceptional stakeholders and obtain their increasing effort and commitment. The stakeholder synergy perspective extends stakeholder theory further into the strategy realm, and offers insights for realizing broader value creation that is more likely to produce sustainable competitive advantage. Copyright © 2014 John Wiley & Sons, Ltd.