对会计师事务所人力资本本位的探讨

当前会计师事务所的资金资本本位决定了出资多少与分得利润大小关系密切,使股东(合伙人)与注册会计师之间不能很好的同心同德,会计师事务所做不大,审计业务质量从根本上得不到提高,以人力资本为本位,则可更好地解决这些问题。     

Toward a more practical approach to evaluating programs: The Multi‐Objective Realization approach

Emerging trends indicate that programs are being used to deliver benefits that may not be fully harnessed from single sets of uncoordinated projects. To support this movement, it is essential to have suitable measurement frameworks to assess the contribution of these activities and supply decision makers with valuable data on whether their objectives are being realized. This paper introduces the Multi‐Objective Realization Method (MORE) to help measure the strategic contributions of programs. The main principles of MORE underline the importance of a formal strategy to elicit and develop program objectives and to frame those objectives within defined measurement dimensions.     

Adaptive Performance: A New Scale to Measure Individual Performance in Organizations

As a component of overall employee performance, adaptive performance refers to the ability of an individual to change his or her behaviour to meet the demands of a new environment. The concept is relevant to firms that face especially complex and volatile business conditions. Research and practice have been hampered by a general lack of a widely available, psychometrically sound, multidimensional scale of adaptive performance that is applicable across a wide range of job contexts. Using both qualitative and quantitative methods, we develop and evaluate a 19‐item scale measuring five dimensions of adaptive performance. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.     

“预算调整”决策权配置研究

预算调整分为全面调整和局部调整,本文仅分析局部调整。预算调整决策权配置结构主要取决于立法机构的预算监督导向。文章认为,我国应以绩效导向的人大预算监督制度为长远目标,结合国内外的预算调整决策权配置经验,分阶段构建我国预算调整决策权配置制度。     

企业战略中经济利益与环境利益的博弈研究

经济与环境之间博弈一直是人们争论的焦点。根据争议的内容使用分类框架将相关文献分为4类加以分析研究，针对目前研究缺少实践指导的情况，提出基于价值分析的前瞻性环保投资决策方式，使用项目对价值的冲击和资源投入的灵活性两个指标来对前瞻性环保项目可行性进行判断，旨在通过为企业提供可操作性的投资指导，引导企业走适应自身特色的可持续发展之路。     

中央银行履职成本控制初探

笔者从基层央行的职能入手对基层央行履职成本的概念进行了界定，并根据成本分担主体以及形成过程的不同将其分为显性成本和隐性成本。基于这一分类，笔者详细分析了基层央行成本的性态特点，在相应原则与目标指导下，提出了基层央行履职成本控制的途径。     

创新质量管理机制推进企业卓越发展

为满足企业发展和质量管理提升需要，兰州石化分公司根据重组后的质量管理现状，从业务整合入手，建立了专业化、扁平化、一体化运行的质量管理新机制；通过导入“零缺陷”、“精细化”等管理思想和方法，推进卓越绩效管理模式，推进质量管理从符合向卓越型转变。从产品质量管理向企业质量经营转变，以全员、全过程、全方位管理为基本原则，以过程管理为基本方法，以质量攻关和QC小组活动为基本手段，以PDCA循环和持续改进为基本法则，建立了完整的质量指标体系和绩效评价体系，并有效应用于企业管理的全过程，企业质量经营绩效和客户满意水平大幅改进，达到行业领先水平。     

当前我国政府推动自主创新中的行为错位及其政策建议

提高自主创新能力,建设创新型国家是我国当前我国政府科技工作的重要任务。政府作为推动自主创建设的一个重要主体,具有举足轻重的作用。政府在行动时正确定位、并在重点工作领域内以适当的工作方式发挥作用非常关键。通过实证研究和分析,我们发现当前我国政府在推动自主创新,建设创新体系时存在一些问题和不足,主要是对自主创新认识的落后,科技投入不足和管理体制落后等。所以我国政府必须采取措施创造有利于自主创新的体制机制和政策环境,通过引进创新和自主创新结合,推进自主创新建设。     

组织内信任对任务绩效的影响效应

We studies the relationship between organizational trust and work performance through questionnaire method. By establishing six nested models and two non-nested models and comparing them with the hypotheses model, we find that an employee’s trust in his/her immediate superior, co-workers, and the top manager all exert positive influences upon his/her work performance and these influences are independent and supplementary to one another. We also discuss the complex effects of an individual’s perception of different organizational members upon their behaviors. It is found that the influence of an employee’s trust in top manager upon individuals’ job performance is partially mediated by his/her trust in immediate superiors. __________ Translated from Xinli Xuebao 心理学报 (Acta Psychological Sinica), 2006, 38(5): 770–777