Localized capabilities and the internationalization of manufacturing activities by SMEs

In this paper it is argued that the internationalization of production through foreign direct investment (FDI) by small and medium-sized enterprises (SMEs) is influenced by local level idiosyncracies. Although SMEs suffer from inherent constraints to international growth (due to the scarce availability of financial and managerial resources), the presence of qualified localized capabilities strengthen and complement their competitive/ownership advantages, thus favouring their internationalization. These capabilities are related to the advanced specialized services available to the firms, the existence of a ‘marshallian atmosphere’, and an environment conducive to innovation and learning. However, it is argued that negative externalities stemming from protectionism-oriented public intervention discourage the international growth of firms and negatively influence the propensity of SMEs to internationalize. Empirical support for these premises is provided by this study of the Italian case over the decade 1986–1995.     

国有施工企业实施人才强企战略的调查与思考

文章通过调查和分析十一冶建设集团第二分公司目前的人力资源现状,提出大胆采用招聘、培养、选拔、使用人才的对策,从而进一步阐述创新人才管理工作,要坚持“以人为本、以用为本”的科学人才观的重要意义.     

Multi-skilling in small and medium-sized engineering firms: evidence from Wales and Germany

A cross-national empirical study of forty-six engineering SMEs in Wales and two regions of Germany analyses the extent to which multi-skilling of staff is occurring, the underlying reasons for such developments, and how well placed firms are in relation to prevailing labour-market and training infrastructures strategically to develop hybrid occupations. We identify four types of skill accretion, only some of which presage net enhancements of the order of skills exercized. New quality assurance or continuous improvement programmes, and organizational restructuring, were the main reasons for multi-skilling. A majority of companies encouraged skill expansion on an ad hoc basis, yet strategic exploitation of multi-skilling incorporating comprehensive training support remained infrequent, especially in Germany. Nevertheless, a minority of the German multi-skilling leads to the award of innovative 'hybrid' qualifications fusing two skilled occupations. The breadth of German initial craft training both facilitates and inhibits potential for further multi-skilling in practice. In Wales, greater flexibility in occupational and training structures provides largely unrealized potential advantages over Germany in developing multi-skilling, especially as a means to resolve recurrent shortages of skilled workers. Welsh SMEs have preferred tentative, incremental, 'bolt-on' approaches to multi-skilling that facilitate only limited external transferability.     

重构跨期摊配账户体系的思考

文章针对跨期摊配账户的发展变化分析了其具体应用情况,从会计理论和会计实务2个方面阐述了跨期摊配账户存在的必要性和出现的新问题,主张在仍然保留跨期摊配账户类型的前提下,根据经济发展的趋势对其进行必要的改造和完善,重塑跨期摊配账户的构建体系.     

浅析汇率波动下的外贸企业风险防范

自2005年7月21日我国汇率制度改革以来,人民币汇率已累计升幅超过7%。这使得我国出口产品的竞争力减弱,外贸企业的利润减少,抑制了出口积极性,同时也加大了外贸企业的外汇风险。因此,如何正确地认识外汇风险和较好地防范与化解外汇风险,如何保障企业的正常经营成果并赢得未来国际市场、进一步健康发展,是外贸企业一个亟待探讨和解决的问题。     

走中国特色自主创新道路必须完善市场经济体制

加快建设国家创新体系,必须增强自主创新能力,而企业是技术创新的主体。企业技术创新的动力来自市场需求,但是市场经济体制的不完善限制了这种需求,从而阻碍了企业技术创新。为此,必须尽快完善社会主义市场经济体制,从明晰产权制度,健全市场机制,规范市场秩序上入手来促进企业技术创新。     

乡村债务现状、成因与纾解措施——以安徽省六安市为例

税费改革以来,各地积极开展了化解乡村债务工作,也取得了一定成效。但乡村债务涉及面广,情况复杂,化解工作进展缓慢,已成为当前农村工作中的一个难点问题。本文结合安徽省六安市乡村债务实际情况,分析其债务形成原因与特点,并提出了化解乡村债务的具体对策与措施。     

融资约束、经济政策不确定性与企业全要素生产率——基于我国上市制造业企业数据的经验分析

本文选取2005-2018年我国A股上市制造业企业的年度面板数据,通过固定效应模型和DID双重差分模型实证分析了融资约束和经济政策不确定性对企业全要素生产率的影响。实证分析结果显示,经济政策不确定性和企业融资约束总体上对企业全要素生产率产生了显著的负向效应,国有企业和大型企业对经济政策不确定性所产生的负面效应不敏感,通过缓解企业外部融资约束和提升企业内部现金流水平有助于民营、小型企业减轻政策不确定性带来的负面影响,但经济政策不确定性会通过加大企业融资约束而进一步影响企业全要素生产率。     

中国加入GPA谈判国有企业纳入标准的探讨

中国在加入GPA谈判时提交的第七份出价清单中新增了16家国有企业,但此次出价仍未得到其他参加方的认可。政府采购的国有企业开放范围一直是GPA谈判的难点之一,因此明确GPA下国有企业的纳入标准成为中国后续谈判的关键。由于GPA文本对此并未明确规定,故实践中采用互惠谈判机制来确定参加方国有企业的具体范围。但此机制缺乏考虑发展中国家利益,因此建议中国要推动互惠谈判机制的改变与调整,仅将部分公益类、垄断性国有企业纳入GPA。同时,明确政府采购中“为政府目的”标准的理解,排除GPA对商业类、竞争性国有企业一般性质采购活动的约束。     

定向降准、贷款可得性与小微企业商业信用——基于断点回归的经验证据

小微企业在我国经济发展中起到了重要作用,但由于长期面临融资约束问题,使其不得不诉诸非正式制度(如商业信用)来缓解融资困难。党的十九届五中全会明确提出,支持小微企业成长为创新重要发源地,完善促进小微企业发展的政策体系。其中,实施“精准滴灌”式的货币政策,对小微企业成长尤为重要,是金融服务实体经济的必然要求。我国央行的定向降准政策激励银行向小微企业提供贷款,有利于疏通小微企业通过正式制度(如银行贷款)进行融资的渠道。本文基于定向降准这一自然实验,采用断点回归设计,评估贷款可得性对小微企业商业信用的影响。研究发现:第一,正式制度对于非正式制度存在明显的替代效应,即小微企业贷款可得性上升以后,对商业信用的需求显著下降。第二,不同的模型设定与稳健性检验,均得到一致的结论。第三,贷款可得性提高对小微企业商业信用的影响因企业异质性而有所差异。本文研究为银行贷款与商业信用之间的替代关系提供了来自中国小微企业的证据,有助于理解定向降准政策对小微企业融资决策的影响,为扶持小微企业发展的政策制定提供参考。