商业银行跨国经营动机分析与启示

随着金融开放及国际化进程的不断深入,在更大的市场中寻找机会成为我国商业银行的必然选择。分析商业银行跨国经营的历史进程,总结国内外学者对商业银行跨国经营动机的研究,得出我国商业银行在走出去的过程中,应针对自身的特点,追随优质客户,跟随对外贸易和海外投资,达到最佳的发展跨国业务的目的。     

完善西安市某县房地产开发公司薪酬制度的思考

薪酬制度是现代企业治理中的一个重要内容。但是,目前我国很多国有企业的薪酬制度还是计划体制下的等级工资制,很难有效发挥其激励的作用,严重阻碍了国有企业的持续快速发展。本文针对国有房地产企业薪酬制度中存在的问题,以西安市某县房地产开发公司为例,对该公司的薪酬制度进行研究思考,并进一步提出改进意见。     

论我国公司经理民事责任制度之完善

民事责任制度是对公司经理的一种重要约束机制,有利于充分保护公司及相关者利益.其完善必须关注相关法律的协调、加强经理对公司和第三人的民事责任及其可诉性并遵循民事赔偿优先原则.     

Dutch accounting in Japan 1609-1850: isolation or observation?

The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory.     

Cultural differences,insecure property rights and the mode of entry decision

We develop a theory of a multinational corporation’s optimal mode of entry in a new market. The foreign firm can choose between a licensing agreement, a wholly owned subsidiary or shared control (joint venture). In an environment in which property rights are insecure, opportunism is possible, and the identification of new business opportunities is costly, we show that the relationship between the quality of the institutional environment and the mode of entry decision is non-monotonic. Licensing is preferred if property rights are strictly enforced, while a joint venture is chosen when property rights are poorly enforced. For intermediate situations, the better use of local knowledge made possible by shared control under a joint venture works as a double edged sword. On the one hand, it makes the monitoring activity of the multinational more credible, on the other it offers insurance to both parties, potentially compromising the incentives faced by the local partner. We are grateful to the Centro Studi Luca d’Agliano for providing financial support. For useful comments we would like to thank Klaus Desmet, Cecilia Testa, Henry Wan and Gerald Willmann and seminar participants at Cornell, Ente Luigi Einaudi, Fundacao Getulio Vargas, Kiel, Milano, Universidad de Sao Paolo, the Midwest International Economics Meetings in Indianapolis, SAET VI conference in Rhodes, and the City University of Hong Kong Conference on Intellectual Property Rights.     

来自上市公司面板数据的企业核心能力测度

有效地计量企业的核心竞争力,是寻找如何提高企业竞争优势的前提条件.本文以2006-2010年深、沪两市有代表性的上市公司为研究对象,创造性地运用动态综合测度方法,通过对企业在较长时间序列里所表现出的价值性、成长性、稳定性进行计量,进而对企业核心能力的高低进行评价,以此来判断企业核心能力的强弱,并通过分析各测度指标和企业核心能力之间的关系,探讨提升企业核心能力的路径和方法.     

四川省国有控股上市公司社会责任综合评价

国有控股上市公司作为特殊的公众公司,践行社会责任是其可持续发展的应有之义和必然诉求。本文从国有控股上市公司社会责任评价体系的构建出发,运用灰色关联分析法对2008年四川省国有控股上市公司社会责任履行情况进行了综合评价,旨在促进国有控股上市公司与资本市场的和谐稳定健康发展。     

资源对公司创业行为的影响研究

全球金融危机以来,公司创业越来越成为企业界与学术界研究的热点问题。公司创业战略的制定与执行是决定其绩效的关键所在。创业战略的制定究竟取决于哪些因素？资源观认为,公司创业就是不断地投入资源以连续提供产品与服务的过程。在对创业资源进行系统分类的基础上,界定了创业资源维度,在理论上深入探讨了资源对公司创业行为的影响。     

石化企业员工思想政治素质培训实践与探究

员工是企业赖以生存和发展的资本,员工整体素质决定着企业的竞争力。提高员工队伍的整体素质,尤其是思想政治素质,是增强企业竞争力、促进企业和谐发展的重要途径,也是广大员工利益之所在。