论平衡计分卡在高职院校绩效考核中的适用

运用平衡计分卡对I校的财务、顾客、内部流程、学习和成长等四个方面进行绩效考核。分析结果显示,财务方面和内部流程方面考核指标所占比重相对较大;在各方面的具体考核指标中,教学设备和实验室投入、学生就业率、特色学科建设、教师平均每年在生产一线的实践次数等指标比较重要,这是符合I校的实际情况。分析结果说明平衡计分卡作为一种战略管理工具,对高职院校进行绩效考核是可行的。高职院校多数是由中专或技校升格而成,办学定位和管理存在一定的缺陷。建议高职院校使用或者借鉴平衡计分卡这一工具进行指导和考核。     

我国封闭式基金折价与基金运行绩效的相关性检验

笔者以我国的封闭式基金为样本,利用面板数据建模,综合考量了基金折价率与基金绩效指标间相关关系.研究结果发现,基金绩效指标对当期折价指标有显著的负的影响;而当期的基金折价指标不能准确预测未来绩效水平,即基金折价率并没有提供对未来基金绩效的有价值信息.     

肉制品中亚硝酸盐含量检测与安全性分析

通过对上海超市销售的11种熟食肉制品中亚硝酸盐的含量分析,探讨了市售常见肉制品中亚硝酸盐的安全性问题,以此对合理健康饮食提出参考性建议。     

Combining the minimum-variance and equally-weighted portfolios: Can portfolio performance be improved?

It is documented in the literature that due to estimation errors, mean-variance efficient portfolios deliver no higher out-of-sample Sharpe ratios than does the naïve equally-weighted portfolio (EWP). This paper demonstrates how the out-of-sample performance of the minimum-variance portfolio (MVP) can be improved in the presence of estimation errors by combining the MVP and EWP. Our results indicate that an appropriate combination of the MVP and EWP can enhance Sharpe ratios under any scenarios considered, and can also reduce the portfolio risk if short-selling is allowed. However, the combination strategy is not able to generate a lower risk level than the MVP when a short-selling restriction is imposed. We find that the optimal combination coefficient depends on the factors that greatly impact estimation errors in the MVP, including sample size, estimation method, no-short-selling restriction, and length of the out-of-sample period under consideration.     

ERP采用对人力资源绩效的影响

在经济全球化和供应链集成背景下,ERP已朝着集成、开放、组件化方向发展,领先的ERP系统已经演化成了集成的商务解决方案。ERP能提高管理效率和管理水平,这是理论共识。然而国内实证文献还很缺乏,存在诸多不足。通过收集沪深两市66家上市公司大约340个样本观察值构成的面板数据,使用广义最小二乘法(GLS)在我国背景下实证研究了ERP与人力资源管理绩效的关系,得出了以下研究结论:采用ERP后,上市公司的人均主营业务收入(劳动生产率)、人均主营业务利润(度量人力资本的投资回报)在统计上显著提高了。本文还实证研究了ERP与物质资源管理绩效(以存货周转率来衡量)的关系,发现采用ERP后,上市公司的存货周转率在统计上显著提高了。     

分权制企业绩效管理可能性基准的内涵变化

现代分权制企业的绩效管理中常应用的绩效管理会计方法一标准成本管理、预算管理、事业部制管理会计、平衡记分卡对相关责任中心的绩效评价目标和考核基准有所不同,各相关责任中心管理可能性基准呈内涵扩张趋势。     

An environmental performance index for products reflecting damage costs

Several studies have demonstrated how to use DEA (Data Envelopment Analysis) based techniques to estimate environmental performance indices. None of these studies, however, are taking information on the environmental damage costs of the pressure types considered into account. This study is bridging a gap between environmental indices founded in physical pressures and damage costs founded in welfare economics. The aim of the paper is twofold: first, to demonstrate how to implement the information on environmental damage costs within a DEA based environmental performance index, and second, to estimate these indices at product level by using Danish input-output data and environmental data from 1997.