基于战略视角的企业社会责任管理研究

层出不穷的企业社会责任危机事件,使人们对企业产生道德恐慌和信任危机。企业如何承担社会责任,怎样使企业的经济效益和社会效益最大化便成为当今企业迫在眉睫的难题。本文以实践中企业社会责任表现为背景,探讨将其引入企业战略管理,以期解决日益高涨的社会责任要求与企业自身发展的矛盾,使企业有效承担社会责任,实现可持续发展。     

企业社会责任理论研究与拓展

近年来,企业社会责任问题引起国内外的广泛关注,企业社会理论也有了长足发展。企业社会责任理论源于伯尔和多德的论战,形成了正反两方意见;其后历经60年的发展,逐渐形成了工具性和规范性两种既对立又统一的观点,对立于责任的目的,统一于公司治理;两种观点各自向前发展为伦理理论和责任竞争力理论,并在此基础上派生出企业社会企业社会责任的产权边界理论。展望这一理论未来的发展,企业社会责任之标准的成熟才是理论突破的关键,也是理论跟上实务的当务之急。     

Woman's work: Seeking identity through occupations

Most adult women now hold full-time jobs outside the home, and the proportion is growing. While women's labor market experiences and successes have come closer to men's experiences and successes, their attachment to a labor market career, at least for married women, is not the compulsion that it is and has been for men. While many women have won the right to go off to the corporate citadel every morning, they have more often than not retained the obligation to bear most of the responsebility for the home. Ideally, postfeminist women woumen would like to be able to strike a balance between the responsibilities of the job and home. In reality, they are forced to choose between the two. Women have a right to seek identity through work as well as through parenthood-as men have always done. Those few women who insist on the right to meaningful work and the right to a family will have to push for changes in the work place as hard as they had to push to gain admittance to the jobs in the first place.     

上市公司社会责任信息披露影响因素研究

本文以在深圳证券交易所上市的公司为样本，对上市公司社会责任信息披露程度及其影响因素进行了实证研究。研究发现，我国上市公司社会责任信息披露的总体状况较差，公司绩效、行业属性及规模是影响我国上市公司社会责任信息披露的重要因素，而独立董事比例及董事长与总经理是否二职合一两个公司治理结构变量均末表现出对社会责任信息披露的显著影响．     

发挥保险行业价值积极承担社会责任服务经济社会建设

近年来保险业积极承担社会责任取得良好成效,成为国家灾害救助体系和社会管理机制的重要组成部分,成为社会保障体系的重要组成部分,成为金融资源配置与稳定机制的重要组成部分,成为国家宏观调控机制的重要组成部分,成为国家创新机制的重要组成部分,成为国家对外经济金融合作对话机制的重要组成部分.在国家加快转变发展方式,政府创新社会管...     

美国证券法与萨班斯法的比较研究——基于注册会计师法律责任视角

美国证券法和萨班斯法是两部影响美国证券市场意义深远的法规，二者在立法背景、规范内容、作用及影响等方面具有许多可比之处。本文通过对证券法与萨班斯法在规范和治理会计信息以及对注册会计师法律责任的惩戒等方面的综合比较，旨在揭示美国金融法律监管的独到之处和现实意义，为我国资本市场监管和注册会计师法律责任规范提供借鉴。     

经济责任审计的风险与防范

在对经济责任审计风险引发因素进行分析的基础上,提出了审计风险的防范措施,以提高审计工作质量。     

地方金融监管机构的职责、痛点与监管方向研究

基于金融监管半径及细度、深度,互联网新技术的产生带来金融业务的高成长性以及中央与地方的行政分权体制决定了成立地方金融监管局的必要性,但地方金融监管机构由于其监管对象具有特定的内容,同国家监管机构相比既有很多的优势,也有不少的劣势,因时因地选择监管战略是充分发挥地方金融监管机构的作用,防范地方金融风险的重要前提条件。     

财务视角下企业社会责任对企业价值影响研究

随着经济和社会的发展,企业社会责任问题日益受到重视,企业承担社会责任已成为企业持续发展的内在动力。企业在承担社会责任时不仅不会增加企业的经营成本,从长远来看会增加企业的价值。本文首先从理论上分析了企业将社会责任纳入战略规划,将有利于企业价值的提升;接着对该理论进行了实证分析,并构造了模型,进一步探讨了企业履行社会责任提升企业价值的条件。     

Public Expenditures on Education and Cultural Affairs in the West German States: Does Government Ideology Influence the Budget Composition?

Abstract. This paper examines whether government ideology influenced the allocation of public expenditures on education and cultural affairs in the West German states in the 1974–2006 period. I explicitly consider the allocation of policy responsibilities between the federal and the states' governments. The results suggest that leftist governments slightly increased public spending for schooling, whereas rightwing governments spent somewhat more on universities and cultural affairs. This spending pattern appears to be in line with the preferences of the governing parties' constituencies and indicates political competition in a time of declining electoral cohesion.