管理创新增强中国企业核心竞争力

企业核心竞争力是企业长期生存与发展的基础,而管理创新符合核心竞争力的内在要求,管理创新给企业带来竞争力的同时也增强了企业的核心竞争力。充分发挥管理创新可以增强企业核心竞争力,同时,核心竞争力也可以表现在企业具有超强的管理创新能力方面。管理创新可以始终保证企业以先人一步的速度抢占市场机会,在以前领先的基础上通过管理创新可以达到步步领先的局面。     

Delegation and Information Sharing in Cournot Duopoly

Information sharing in oligopoly has been analyzed by assuming that firms behave as a sole economic agent. In this paper it is assumed that ownership and management are separated. Contrary to the classical result of information sharing in a Cournot duopoly with private cost information, the paper shows that information sharing is no longer always a dominant strategy and expected consumer surplus is no longer always decreased. The paper determines the circumstances under which information is exchanged and analyzes its welfare consequences.      

有干预的统计数据博弈:模型与管理意义

文章从统计制度与实践出发,归纳出政府统计信息形成过程中的主要博弈关系,并以此构造了提供统计信息的报方与检查失真的检查方之间反映纵向博弈关系的新模型.本模型显示出数据提供方并不是必然地报假,检查方也不是必然地积极查假,并提出了报真与积极查假的充要条件.最后则讨论了模型的政策含义和基于博弈的管理对策.     

两点式直线方程在管理会计中的应用

两点式直线方程是描述平面上任意两点所连直线的一个数学模型。该模型看似简单，在管理会计中进行成本性态分析，计算投资回收期和内部收益率、进行预算控制等方面却有着广泛的用途。     

知识经济下的管理与沟通--暨2005年巴黎-北京信息情报国际研讨会会议纪要

信息情报在知识经济下的管理与沟通中扮演者重要角色。本文对该领域一些新的学术成果进行了较为全面的介绍,反映了学科发展的新态势。     

管理者持股与公司绩效:理论及实证的国际观点

当前管理者持股被认为是建立健全管理人员的激励机制和完善公司治理结构的重要举措,但仍存在一些值得认真探讨的问题。在一些市场经济发达国家,虽然管理者持股有比较悠久的历史,但仍存在一些激烈的争论,使管理者持股问题成为经济理论界尤其是财务学领域广泛关注的焦点问题之一,其中以管理者持股与公司绩效关系问题最具有代表性。从理论和实证两个层面对这一问题进行回顾性分析,以建立一个基础性的分析框架,并对我国的相关实践提供经验借鉴是非常必要的。     

Do more able managers provide better non-GAAP earnings?

This paper investigates whether managerial ability is associated with non-GAAP earnings quality. I find that the quality of non-GAAP earnings is greater for high-ability managers than low-ability managers. I also find that investors consider non-GAAP earnings released by high-ability management to be informative. Additional tests show that the positive association between managerial ability and the quality of non-GAAP earnings is stronger when return volatility or managerial stock ownership is greater. The results are robust to alternative measures of managerial ability and non-GAAP earnings quality and to controlling for endogeneity bias. Overall, this paper provides evidence that managers of high ability use non-GAAP reporting as a signalling tool to reduce information asymmetry.     

投资信息审计意见可以提高公司投资效率吗？——基于公司内部治理环境的调节效应

通过手工整理2013—2015年审计报告中的投资事项增量信息,研究审计意见中投资事项增量信息(投资信息审计意见)与公司投资效率之间的关系。结果表明,投资信息审计意见具有缓解投资过度的正面作用,但也具有加剧投资不足的负面作用;内部治理环境具有调节效应,当内部治理环境较好时(代理成本较低、管理层权力较小),投资信息审计意见的正面作用得到提升,负面作用受到抑制。进一步进行中介效应检验发现,内部监督在投资信息审计意见缓解投资过度的过程中起到了中介效应,表明促进股东加强内部监督是投资信息审计意见发挥作用的重要途径。研究结论表明审计意见中与投资事项相关的增量信息具有额外价值。     

财务经营、管理与治理:财务职能的重新解构

企业的性质可从生产或技术的组织、稀少性价值增进与调控的机制、产权联合与团队生产的载体三个层面来认识。在这三个层面上，企业活动实际上是通过不同类型的交易展开的，因而企业应视为一种交易的集约机构。相应地，企业的财务活动也是以买卖的交易、管理的交易、限额的交易而展开的，分别行使具体的财务经营职能、财务管理职能、财务治理职能，并共同地、联合地完成财务的基本职能，即配置企业拥有或控制的财务资源，这种观点可称为一职能说。     

Industrial dynamics and managerial networking in an emerging market: the case of China

This study examines how industrial conditions influence the level of executives' managerial networking with decision‐makers in other entities such as buyers, suppliers, competitors, distributors, and regulators in an emerging market. Corroborating a view that social capital holds contingent value, we theorize that executives facing different industrial conditions have different levels of commitment to exploiting interpersonal ties for fulfilling organizational needs. We propose that managerial networking is influenced by exogenous industrial attributes such as structural uncertainty, sales growth, regulatory stringency, competitive pressure, and production capacity utilization. Our analysis of executives in 364 firms in China demonstrates that the level of managerial networking increases when uncertainty, regulation, and competition increase and production capacity utilization decreases. For a specific firm, the link between industrial dynamics and managerial networking is moderated by its strategic proactiveness. Copyright © 2003 John Wiley & Sons, Ltd.