高校后勤体制改革委托代理问题研究

基于委托代理理论分析了现阶段高校后勤实体管理体制。实体缺乏充分的经营自主权、缺乏有效的竞争和监督制衡机制、政策性负担沉重等是高校后勤实体管理体制中存在的主要问题。解决问题的关键是明确委托人和代理人的职责,建立起竞争、激励和监督并存的运行机制。     

模糊抉择在家族企业家行为中的应用实证

家族企业家自身的行为很大程度上决定了家族企业社会化的路径、方式或表现形式,而家族企业家的行为也必然受到许多因素的影响。本文分析了九种影响家族企业家行为的因素,如感觉、直觉、思维、情感、能力或技能、知识与教育、经验或经历、社会环境与社会网络等,及其导致家族企业社会化的程度,在此基础上建立了家族企业家行为抉择模型,最后利用模糊抉择法对实证结果进行了分析验证,得到了与现实情况比较一致的结论。     

高校后勤社会化改革之我见

目前我国高校后勤保障完全靠政府的财政支撑已成为历史,高校后勤社会化是大势所趋。高效后勤社会化改革的重点主要应放在饮食服务、学生公寓管理及提高后勤人员素质上,既要以提升服务水平赢得市场,又要确保师生食宿安全,不断使高校后勤社会化迈上新台阶。     

关于会计师事务所独立性问题的若干思考

注册会计师必须通过会计师事务所来接受审计业务,因此,独立性是注册会计师审计的灵魂,也是会计师事务所的灵魂。本文旨在通过对于我国会计师事务所现存问题的研究,来探讨和评价提高会计师事务所独立性的一系列方法与措施,从而得出如下结论:现阶段会计师事务所的独立性只能是相对的,实现真正的独立尚需时日。     

论会计信息生产社会化下的会计目标

会计目标的确定和实现依赖于会计信息生产方式的效率。探讨科学、制衡的会计信息生产方式，是研究会计目标的基础。以“会计主体”为第一假设前提的会计信息生产个体化机制存在诸多弊病，限制了会计信息作用的有效发挥，使得既定的会计目标难以实现。因此应在研究会计信息生产社会化模式的基础上，将会计目标定位为“充分反映已验证的、可分级选择的会计信息”。     

论高校基本建设管理改革

从新时期高校基建改革与发展实际需要引题，阐述了高校基建管理产生，发展和改革的必然性，论述了高校基建管理改革必须走企业化经营，现代化管理，社会化服务之路，分析了高校基建社会化改革的有利条件，提出了进行高校基建管理社会化改革需要重点抓好的五个方面工作。     

Creating supply chain relational capital: The impact of formal and informal socialization processes

Establishing closer social ties between buying and supplying organizations is increasingly cited as a critical differentiator of high and low performers in global supply chains. While the creation of relational capital within an organization is a relatively well identified concept in organizational research, comparatively little research exists on the inter-organizational socialization processes that create relational value in supply chains. In our research, we extend theoretical models of group social conduits into this context, and develop a model that posits the impact of formal and informal socialization processes on the creation of relational capital between buyers and suppliers. Results from our study of 111 manufacturing organizations in the United Kingdom suggest that informal socialization processes are important in the creation of relational capital, which in turn can lead to improved supplier relationship outcomes. Formal bridging socialization conduits appear to play a lesser role in deriving these benefits.     

The impact of on-site mentoring on expatriate socialization: a structural equation modelling approach

While the literature on expatriate adjustment has focused on the importance of back-home mentors and their instrumentality for future career advancement, this research explores the importance of on-site mentors for the effective socialization of expatriates into their current overseas assignments. Using a sample of 179 expatriates located in nineteen countries, this paper presents a structural equation model illustrating the relationships among mentoring received, expatriate socialization and socialization outcomes. Amount of mentoring received positively impacts on expatriate socialization, which in turn positively influences job attitudes, intention to finish the expatriate assignment and expatriate understanding of global business issues. Using Hofstede's typology of national cultures, this research also suggests that the international context of the overseas assignment affects how much on-site mentoring expatriates receive. Specifically, expatriates are more likely to receive mentoring in small power distance, weak uncertainty avoidance and individualistic cultures.     

Predicting employee commitment and satisfaction: the relative effects of socialization and demographics

This study compared the relative influences of organizational socialization and demographic variables on job satisfaction and organizational commitment. Organizational variables were assessed by asking 193 Chinese employees in Hong Kong to evaluate socialization within their companies, namely: (1) training received; (2) understanding of the organization; (3) co-worker support; and (4) future prospects within their companies. Dependent variables were standard measures of (affective, continuance and normative) commitment and of satisfaction (with co-workers, pay, promotion, supervisors and the work). Results revealed higher correlations between the socialization measures and job satisfaction and commitment than between the demographic measures and the dependent variables. Although a few demographic measures had some predictive power, the regression analyses confirmed that the socialization variables were consistently stronger predictors of both satisfaction and commitment. Strategic implications for human resource management are discussed.     

制度建设:统筹城乡发展的第一要务

制度建设是以资源转移为中心的统筹城乡发展所必需的基础和前提条件.当前"三农"急需农业生产社会化制度、公共财政制度、合作经济组织制度、农地产权制度和维权组织制度,各级政府要热情地倡导与支持,为构建和谐社会做出贡献.