构建现代企业财务管理机制的思考

落后的财务管理思想、机制和方法,是中国企业规模小、效益差、生命周期短的深层次的和根本的原因。因此,建立完善的现代企业财务管理机制是提高我国企业经济效益和建立现代企业制度的重要途径。财务管理机制作为现代企业管理系统中最为重要的子系统,它应该围绕运行机制、动力机制、监督机制和控制机制四项内容而建立和完善。     

高校科研业绩评价模型研究

对高校科研业绩评价的性质、作用、方法及缺陷作了较系统的分析和探讨，并依据高校的实际提出了定量和定性相结合的科研业绩评价模型，对高校科研管理的创新研究工作有一定参考价值。     

Marketing versus public relations in selling nuclear power

All too often, the terminology and practices of public relations are used when marketing is what is really needed. This misapplication appears most often when a concept, an idea, or an intangible product is involved. Webster defines public relations as: relations with the general public through publicity; those functions of a corporation, organization, branch of military service, etc., concerned with informing the public of its activities, policies, etc., and attempting to create favorable public opinion.This definition implies a general, ongoing effort to supply information supporting the image of an organization. There is, however, a considerable difference between this kind of activity and the specific, overt process of marketing. This difference has been particularly apparent in attempts of public utilities to “sell” nuclear power plants. Utilities, of course, are monopoly suppliers and, as such, must seek a favorable image in the community. Thus, when public opposition to nuclear power plants mounted, many utilities responded with stepped-up public relations programs; the method they knew best. This article examines the experience of several utilities in locating nuclear plants and suggests how marketing techniques might be used in selling this intangible product.     

存在风险条件下的资本市场投资预期收益模型研究

风险是指预期收益的不确定性,是指在将来一段时间内遭受损失的可能性.进行资本市场投资,必然存在风险.资本市场投资风险就是投资预期结果(预期收益损失)的不确定性,有投资风险,就会有投资者对其进行的预期.本文建立了存在风险条件下的资本市场投资预期收益模型,并由此得出了不同投资者的预期收益--风险偏好的不同投资选择.     

Foreign-currency transactions and the recovery of German industry in the aftermath of the First World War: the case of Schering AG

While historians have for a long time recognized the importance of the First World War to the general flow of history, business economists do not fully appreciate the impact of the war on commercial relationships. The First World War transformed the political, economic, and social context, in which business was done, forcing companies to develop new strategies and activities, some of which were almost unimaginable before August 1914. This article focuses on one aspect of doing business: foreign exchange management. It argues that Schering AG and its parent, like many German companies after the First World War, were obliged to refocus their activities around their foreign exchange exposures and that the management of foreign exchange issues contributed to a much tighter relationship between businesses, government, and business associations than had existed before the war and for which some aspects of Germany's system of corporate control were not well adapted to handle.     

刘易斯模型与托达罗模型的否定之否定--城市化战略的理论回顾与现实思考

城市化是刘易斯二元经济发展理论的基本政策含义。否定刘易斯模型的托达罗模型导致了农业发展低水平均衡、经济增长低效率和经济结构低级化等消极后果。走出托达罗困境的可行选择 ,是经过修正和补充的刘易斯模型的复归。伴随着发展中国家经济发展战略重点的转换 ,经济发展理论走出了一条螺旋式上升的成长道路     

证券经纪法律探析

证券纪经作为一个商事代理活动 ,在证券交易中发挥着极其重要的作用。本文对证券经纪的法律性质、涉及的法律关系及证券经纪人的权利、义务进行了详细的分析 ,希对该种商事代理活动有个较为全面的了解     

企业社会绩效评价的利益相关者模式

国内企业综合评价还停留在财务综合评价阶段，所以在评价的内容上编重于企业的经营绩效而忽视了企业社会绩效的评价。而20世纪70年代以来西方学者在利益相关者理论的基础上提出了多种评价企业社会绩效的利益相关者模式，试图更确切地评价企业的社会绩效。本文将总结借鉴国外较有代表性的两种企业社会绩效评价模式，并试图在此基础上探讨适合我国国情的企业社会绩效评价模式。