浅议如何充分发挥银行内部审计建设性职能

目前，中国建设银行已建立了总行垂直管理的内部审计体制，内部审计的地位得到了进一步的巩固和加强，管理层对内部审计也提出了更高的要求。本文就如何发挥审计的建设性职能，最大程度地做好审计增值服务，促进银行价值和运作效率的提升，实现审计职能从查错防弊向防护决策和建设性方面转变做初步探讨。     

振兴东北老工业基地的高端人才支撑——关于沈阳市职业经理人队伍建设的思考

在现今经济发展日新月异的社会,企业作为社会财富的创造者和社会经济运营的最基本细胞,始终处于社会中坚地位。职业经理人队伍就是为企业而生,因企业发展需求而发展壮大的,并成为企业巨轮的船长主宰着企业的前途与命运。本文采用用事实说话的方法,围绕着沈阳市职业经理人队伍建设核心议题,从沈阳城市振兴的人力资源建设出发,结合国内外对这一问题的认识和研究,叙述了沈阳城市职业经理人队伍现状,深入分析了队伍建设面临的问题,指出了职业经理人应该具备的职业素养和个人修为,从企业、政府、社会以及猎头公司角度探讨了加强队伍建设的方法,试图寻求一条加强城市职业经理人队伍建设的有效路径。     

欠发达地区新农村建设与农村公共产品供给

农村公共产品的供给对欠发达地区新农村建设意义重大，而现阶段欠发达地区农村公共产品供给却存在着供给观念滞后、供给主体单一、城乡之间供给的不公平性以及监督管理体制的缺失等突出问题。如何解决这些问题。主要应从转变观念、引入市场机制和社会力量、建立城乡一体化的公共产品供给体系、创新农村行政管理制度等方面入手。以此推动欠发达地区新农村建设的进程。     

关于开展航海职业教育扶贫工作的探讨

建设新农村的核心环节是提高农民收入。对贫困地区进行扶贫是党和政府解决贫困地区农民问题的重要手段之一,其中心工作是提高农民收入。通过开展航海职业教育扶贫工作可以有效地帮助转移农村富余劳动力,提高农民综合素质,增加农民收入,增强农民自身的造血功能,彻底改变贫穷的面貌;同时也有利于促进航运业和航海职业教育的发展。开展航海职业教育扶贫工作是一个多方合作共赢的过程。     

建设长春国际陆港区的探讨

在国务院《东北振兴规划》和国家海关总署新的报关模式背景下,文章提出了建设长春国际陆港区的设想,并进行了必要性和可行性的分析。在对长春国际陆港区的概念设计的基础上,提出了建设长春国际陆港区的基本依据,进而提出了以长春铁路货运口岸的改造升级和龙嘉国际机场完善功能为核心,建设长春内陆港,再构筑内陆港特色经济区的设想。最后对建设长春国际陆港区存在的问题进行了思考。     

Research notes and communications strategic planning as competitive advantage

Since 1970, over forty empirical studies have examined the performance consequences of formal strategic planning. This line of research has drawn heavy criticism from reviewers on methodological grounds, and has produced confusing, apparently contradictory results. This article reevaluates the planning-performance relationship from a resource perspective, arguing that strategic planning does not satisfy the criteria for sustainable competitive advantage– although it may produce economic value, it is easily imitated and may be substitutable. The article suggests that previous studies produced inconsistent results because they did not account for the dissemination of strategic planning over time, or for industry differences in strategic planning factor markets. An empirical test in two industries finds that formal strategic planning and financial performance are unrelated in a ‘planning equilibrium’ industry, but positively related in an industry with strategic planning factor market imperfections.     

对可行性研究报告及经济评价的几点认识

指出在建设项目前期工作中存在的问题，建设项目前期工作滞后，前期方案深度不够，需对可行性研究报告及项目经济评价的方法与参数进一步完善，重视风险问题及清偿能力分析，提高技术经济人员的综合分析能力，实现投资决策科学化，提高经济效益。     

基于更新理论的产品保修策略模型

产品价格的确定不仅取决于生产成本 ,还应包涵服务成本。非价格竞争下 ,产品保修是售后服务的主要内容。本文运用更新报酬理论 ,建立了产品保修策略模型。模型表明 :在消费转型时代 ,只有引入产品的差异性、降低生产成本、提高产品质量、延长产品寿命、制订合适的保修策略 ,才能保障合理的厂商利润 ,有效刺激需求。     

Interpreting IS alignment: A multiple case study in professional organizations

This paper centers on the interpretation attributed by organizational members to the information systems (IS) alignment concept. Its objective is to study IS alignment in professional organizations. Specifically, it reports on an interpretive study conducted in five Chilean organizations; four professional and one entrepreneurial, of which two are private and three are public. The theoretical background of our study is derived from three IS strategic alignment conceptualizations: managerial, emergent and critical. These concepts formed our theoretical framework that guided data collection and analysis. The study centers on the meanings organizational members assigned to IS strategic alignment, as well as their views on the barriers that hinder achieving this level of organizational integration. The analysis results are summarized in seven hermeneutic themes that point out the different connotations the organizations assigned to IS alignment. The significance of the findings are summarized in four insights that formulate theoretical and practical implications. These insights refer to: (1) the difficulties of achieving alignment for professional organizations, particularly public ones, (2) the limitations these organizations have in being agile, (3) the rationale for acquiring technology and determining IT skills, and (4) the imperative meaning that CIOs attribute to IS alignment. The paper concludes with a reflection on the limitations and relevance of the research.     

From rationality to hyperreality: paradigm poker

This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images.