企业税收筹划的博弈分析

由于存在税收立法的缺陷，税务执法的任意性，以及企业人以税收策划之戍本和技术性问题，企业和税务机关之间无法拥有透明全面的信息，为此在纳税、征税的多与个之间存在博弈，博弈可达成纳什均衡。     

Operating NPD innovatively with different technologies under a variant social environment

Under the increasingly competitive global market, a firm simply can not survive without new products developed under network cooperation, especially for high-tech industries. Even though new product development (NPD) can be carried out in customer–supplier collaboration, only some products can be developed successfully at the end. Therefore, how to increase the possibility of having more successful NPD is a critical issue for a firm. This paper, by reviewing literature and analyzing theories, first analyzes the characteristics of strategic project of NPD, including knowledge creation model, development process, product and technology maturity. Then, three-dimension elements, consisting of knowledge management methods, linkage adjustment positioning and development process differentiation, are proposed to be adopted in the NPD process in order to obtain an optimal integration effect in network cooperation. As a result, an innovative, efficient and effective NPD can be elevated and achieved. Finally, the balanced scorecard (BSC) associated with fuzzy analytic hierarchy process (FAHP) is used to evaluate the effectiveness of the proposed method.     

基于平衡计分卡的融资租赁绩效评价体系设计

平衡计分卡作为一种有效的绩效评价工具,有助于融资租赁企业提升绩效管理水平,本文从融资租赁企业目前存在的问题出发,探讨融资租赁企业平衡计分卡绩效评价体系的设计意义、设计流程、指标选择、权重设计、注意事项等,从而建立起融资租赁企业的指标体系,促进其加强绩效管理,提高核心竞争力。     

Internal Performance Measurement Systems: Problems and Solutions

This article pursues two aims: to identify problems and dangers related to the operational use of internal performance measurement systems of the Balanced Scorecard (BSC) type and to provide some guidance on how performance measurement systems may be designed to overcome these problems. The analysis uses and extends Nørreklit's (2000) critique of the BSC by applying the concepts developed therein to contemporary research on the BSC and to the development of practice in performance measurement. The analysis is of relevance for many companies in the Asia-Pacific area as an increasing numbers of them are implementing the BSC.     

Tiers or Tears?

ABSTRACT

The convention and meetings business worldwide has grown to become a significant economic, political, and social phenomenon. Convention centers aggressively compete for the right to become the destinations for conventions, which increasingly can be held anywhere in the world. More recently, first-tier convention centers have begun to use digital marketing by developing sites on the World Wide Web. However, very little research to date has focused on these convention center Web sites. This study examined the Web sites of 10 major convention centers in the U.S.-each with 500,000 square feet or more of exhibit space-in terms of technical, marketing, internal, and customer critical success factors (CSFs). It was concluded that these Web sites should be further developed and improved, particularly in their marketing and customer-related aspects. The Web sites were evaluated once in 2000 and again in 2001, and a slight improvement in performance was noted.     

Performance evaluation of balanced pension plans

This paper examines the ability of balanced pension plan managers to successfully time the equity and bond market and select the appropriate assets within these markets. In order to evaluate both market timing abilities in these balanced pension plans, we extend the traditional equity market timing models to also account for bond market timing. As far as we know, we are among the first to apply this multifactor timing model to investigate equity and bond market timing simultaneously. This performance evaluation has been conducted on two samples of Spanish balanced pension plans, one with Euro Zone and one with World investment focus. This allows us to decompose managers’ skills into three components: selectivity, equity market timing, and bond market timing. Our findings suggest that the average stock-picking ability of pension plans is positive. World schemes tend to have positive bond timing skills, while Euro Zone pension plans are on average not able to time equity or bond markets.     

平衡计分卡在商业银行绩效管理中的应用

传统的商业银行绩效考核偏重于对财务指标的考核，强调对经营活动结果的评价，未能有效考核非财务业绩驱动因素的贡献，影响绩效管理的效果。平衡计分卡原理克服了这一局限，从财务、客户、内部流程、学习与成长四个维度，将全行战略转化为实际行动方案，实现财务与非财务、长期目标与短期目标、定性与定量、结果与过程等多维平衡，为商业银行绩效管理提供了新的选择。     

Government performance evaluation using a balanced scorecard with a fuzzy linguistic scale

An efficient performance measurement system is essential for controlling, monitoring and improving service quality in governmental organisations. In this study, a new ‘government performance evaluating (GPE) procedure’ using a balanced scorecard structure integrated with a fuzzy linguistic scale is proposed for measuring and improving public service. The GPE procedure contributes the following: (1) integration of financial, citizen service and internal work processes as well as learning and growth perspectives in the evaluation procedure; (2) use of a fuzzy linguistic scale to convert the subjective cognition of managers into an information entity and (3) confirmation of improvement.     

企业风险管理模式的演进与创新——一种价值链视角

企业风险管理是关系企业发展战略,贯穿企业成长全过程的战略性的动态管理活动。其经历了从财务模式到平模式的演进,本文在评价财务风险管理模式优缺点的基础上,分析了平衡风险管理模式的创新与不足,并运用价值链理论创建了新的风险管理模式——基于价值链的风险管理平衡模式。     

改进平衡计分卡在军事物流中的应用

基于军事物流的特点,对传统平衡记分卡进行了改进,建立了军事物流平衡记分卡,分为部队用户、业务流程、保障服务、训练与创新四部分。基于建立的军事物流平衡记分卡及其因果关系分析,可以有效地评价军事物流的整体运行情况,为军事物流系统优化提供依据。