外贸企业集团对全资子公司实施有效的财务控制初探

外贸企业集团对全资子公司实施有效的财务控制,目的是通过集团整体资源的优化配置,战略有效协同,提升外贸企业国际竞争力,最终实现股东财富最大化。但由于外贸企业集团全资子公司的经营环境目前存在很多弊端,导致财务失实、资金调配、现金监管、货物资产管理以及或有事项风险失控等现状。只有实施科学的财务控制模式,形成子公司基金资源多元化,多渠道筹集资金,合理避税,有效缓解资金短缺,才能促进集团资源一体化的规模经济健康发展。     

Managing Trade Show Campaigns: Why Managerial Responsibilities Matter?

This article examined the relationship between managerial responsibilities for important trade show tasks and the marketing performance of exhibiting firms. Drawing theoretical insights from the functionalist perspective of managerial roles and organizational role theory, this article proposed and validated theory based, multiple, task-managerial responsibility linkages using a large international b2b trade show as a context. The empirical results indicated that the marketing performance of exhibiting firms was enhanced when (a) middle managers were assigned the trade show objective setting task, (b) lower and middle managers were involved in the trade show selection decision and (c) lower managers executed the booth management task. The paper concluded by discussing the theoretical and practical implications of these findings.     

High-investment HR values and firm performance among local firms and U.S. MNCs’ subsidiaries in South Asia: a comparative study

Grounded in institutional theory, this study investigates the differential adoption and internalization of high-investment human resource (HR) values by local companies and by subsidiaries of US firms located throughout South Asia; and the impact of these HR values on firms’ performance. In line with our predictions, results suggest that US subsidiaries have a greater rate of adoption of high-investment HR values compared to local South Asian firms. Contrary to our predictions, however, both types of firms are similar in the level of internalization of their respective HR values. Finally, while greater levels of high-investment HR value adoption is associated with firm performance across the board, this relationship tends to be stronger for US MNCs’ subsidiaries compared to local South Asian companies. Theoretical and practical implications for the transfer and diffusion of high-investment HR values in institutionally and culturally distant contexts are discussed.     

构建新农村建设多元主体协同机制的思考

社会主义新农村建设是一项宏伟工程,单纯依靠政府或者农民等某一个主体的力量去推动,是不现实的,需要构建多元主体互动的协同机制。既有农村内源性主体的打造和开发,也离不开外援性主体的大力支持,更需要引导主体的正确引领,形成内外联动、协同并进的格局。各主体能在新农村建设中进行良好的互动,也需要构造一定的实现路径。