企业财务控制中存在的问题及成因分析

我国企业财务控制中存在着预算管理不完善,预算执行不力;资金控制混乱,资金流动不顺畅,运用效率低下,机会成本高;内部审计不到位,对会计人员的控制不理想;激励与约束机制不完善;缺乏有效的财务绩效考核机制等诸多问题,分析其形成的原因,能够对我国的企业财务控制理论与实践提供一点参考,从而促进我国企业财务控制的发展与完善。     

增发的时机:制度差异与含义

国外针对新股增发的研究表明,新股增发后会出现显著的业绩走低,这可能是由于经理往往会抓住产业高峰的时机进行增发所导致。中国证券市场的增发审批制度与国外完全不同,我们有兴趣的是,类似现象在中国是否存在,制度的差异是否限制了经理对增发时机的把握。本文通过实证研究,发现我国上市公司增发后并没有出现显著的长期业绩走低现象,可以由此推断:上市公司增发股价并没有被明显高估,也不存在公司经理利用产业高峰时机窗口进行增发的可能性。     

环渤海地区经济合作面临的机遇与挑战

环渤海地区地理位置优越,交通发达,资源丰富具有良好的经济发展基础,时逢经济一体化,经济合作面临良好机遇。但三大相互独立的经济板块及内部一体化尚未形成,港口间竞争大于协作,致使其经济合作面临挑战。因而,需要明确环渤海的整体功能定位,强化它们之间的分工与合作。     

Unpacking the uncertainty construct: Implications for entrepreneurial action

Uncertainty is central to entrepreneurship; however robust and generalizable findings that explain the conditions in which uncertainty may impede [or promote] entrepreneurial action remain elusive. We operationalize uncertainty as a multi-dimensional construct composed of state, effect, and response types of uncertainty (Milliken, 1987) to investigate the relationship between uncertainty and entrepreneurial action. We decompose more than 2800 exploitation decision policies nested within a sample of new product decision-makers working in entrepreneurial software firms. We focus on the primary decision-maker's willingness to exploit a given opportunity in the face of varying combinations and manifestations of uncertainty and find that the type of uncertainty experienced influences the willingness to engage in entrepreneurial action differently. Further, we find that differences in how each type of uncertainty is manifested in the environment, the scale of exploitation (i.e. large vs. small), and the entrepreneur's expertise serve to moderate the relationship between uncertainty and action in counter-intuitive ways. We discuss the implications for both theory and practice.     

论奥运经济对我国体育产业发展的影响

2008年北京奥运会不仅蕴藏着巨大的商机，而且将直接推动我国体育产业的巨大发展。奥运会为中国体育产业的国际竞争力带来了机遇与挑战，加速体育产业与资本市场的融合，培育中国体育产品知名品牌，提高科技含量，加大对体育管理人才的培养，才能使奥运对我国体育产业带来的机遇最大化地变为现实。     

Business immigrants and the entrepreneurial nexus

In the 1990s, many nations pursued immigration policies aimed at attracting entrepreneurs who could invigorate their domestic economy. This paper examines New Zealand’s business immigration policy and contrasts it to that of Canada. Immigrant entrepreneurs explored business ventures that either did not materialise or ended in failure. Many resorted to passive investments. They had to learn to do business in the new environment. This paper suggests the policies were based on an outdated model of entrepreneurship that emphasises the attributes of the individual. The experience of business immigrants highlights the dynamics of fit in the nexus between individual and environment.     

内地金融体制改革与香港金融业的机遇

香港金融业与中国内地关系十分密切。因没有庞大的本土经济支持,香港国际金融中心的发展偏重于为内地国际层面的资金融通活动提供服务。内地金融体制改革的推行对香港金融业带来挑战,也带来不少机遇。     

加入WTO对山西经济的影响及对策

随着中国加入 WTO步伐的加快，我们将迎来新一轮改革、开放和发展的高潮，它必然对中国改革和发展产生深刻广泛的影响。山西做为全国经济欠发达地区，在此次高潮来临之际，应如何把握“入世”机遇，迎接挑战。     

影响机械通风储粮效果的因素分析

机械通风是降低储粮温度和水分的好方法。但有些粮库应用机械通风储粮时却达不到预期的效果。调查分析认为主要是由于通风方式、通风时机和通风后的管理不当造成的。     

Managerial political ties and firm performance during institutional transitions: An analysis of mediating mechanisms

This study examines the role of mediating mechanisms impacting the relationship between managers' political ties and firm performance, with a focus on institutional transitions in China. Relying on both resource dependence and institutional theories, the analysis posits that three factors: organizational regulatory legitimacy building, institutional support, and institutional entrepreneurial opportunity recognition, mediate the relationship between managerial political ties and firm performance. Using survey data collected from 195 Chinese firms, the study concludes that institutional support and institutional entrepreneurial opportunity recognition represent two significant mediating mechanisms by which managerial political ties can result in improved firm performance. But, though a reliance on political utilization enhances organizational regulatory legitimacy, the results show that regulatory legitimacy does not directly contribute to firm performance. This study also discusses theoretical contributions, implications for managers, study limitations, and suggestions for future research.