经济增加值(EVA)在国有企业绩效评价中的再思考

EVA指标是以企业价值为核心,基于价值管理和价值驱动的企业运营模型,是税后经营利润减去债权资本和股权资本的综合成本后的余额,经济学家称之为剩余收入(所有成本被扣除后的剩余收入)。2010初国资委将经济增加值纳入央属企业绩效考核指标,将对企业的战略管理、绩效评价产生了深远的影响。本文将着力分析我国引进EVA在国有企业绩效评价应用中的局限性,并尝试提出国有企业在绩效评价中运用EVA的新思路。     

Constitutive Effects of Performance Indicators: Getting beyond unintended consequences

The idea that performance indicators in public management have unintended consequences is almost as old as performance measurement itself. But, is ‘unintended consequences’ an appropriate and insightful idea? The very term rests on an identification of intentions and assumptions about validity that are demonstrably problematic. Based on a distinction between trivial and advanced measure fixation, an argument is made for constitutive effects that are based on less problematic assumptions. Through this conceptual move, the political dimension of performance indicators is appreciated. The conceptual dimensions of constitutive effects are carved out, empirical illustrations of their applicability are offered and implications discussed.     

Measuring the Socio‐Economic Legacies of Mega‐events: Concepts,Propositions and Indicators

Legacies have become a key rationale underpinning the bidding process for hosting mega‐events. These long‐term effects are deemed to hold benefits and costs, and measurement is important. However, there is limited theory or empirical evidence on legacy impacts. In this article, the literature on legacies of mega‐events is reviewed and event tourism isolated to develop an interdisciplinary conceptual model to measure tourism legacies, and develop propositions on measurement issues. This paper develops a framework of key indicators, propositions and measures to evaluate socio‐economic legacies, which will support event organizers and decision makers to formulate policies for improving event legacies. Copyright © 2012 John Wiley & Sons, Ltd.     

竹业产业化共同利益的评价理论与构建实践

本文阐述了竹业产业化共同利益的基本内涵 ,从 4个层面设置了共同利益的评价指标。在借鉴农业产业化实践的基础上 ,对浙江省安吉、德清两县竹业产业化共同利益的形成途径与实现方式作了基本概括 ,并对共同利益的影响因素进行了分析。     

Advancing formative measurement models

Formative measurement models were first introduced in the literature more than forty years ago and the discussion about their methodological contribution has been increasing since the 1990s. However, the use of formative indicators for construct measurement in empirical studies is still scarce. This paper seeks to encourage the thoughtful application of formative models by (a) highlighting the potential consequences of measurement model misspecification, and (b) providing a state-of-the art review of key issues in the formative measurement literature. For the former purpose, this paper summarizes findings of empirical studies investigating the effects of measurement misspecification. For the latter purpose, the article merges contributions in the psychology, management, and marketing literatures to examine a variety of issues concerning the conceptualization, estimation, and validation of formative measurement models. Finally, the article offers some suggestions for future research on formative measurement.     

专利权收购战略下的专利价值影响因素分析

在以信息和知识为基础的后现代经济时代,专利权由于可以通过许可、出售、建立屏障以及作为第三方侵犯专利权时的证明而成为公司最重要的资产。本文从公司外购专利技术的战略角度出发,运用负二项回归,以1996—2006年中国公司在美国专利商标局获得授权的专利为样本,对专利价值的影响因素进行了分析。     

高新技术企业并购的动因及协同效应分析 ——以天泽信息并购深圳有棵树为例

横向并购已经成为企业扩大规模的一项重要举措,众多企业并购的目的之一在于快速获得协同效应,促进企业发展壮大.目前对于企业并购所产生的协同效应,多集中于大样本的实证研究,研究企业也多为制造业.本文基于高新技术企业天泽信息并购深圳有棵树,进行个案分析.     

联合国对住房权实现的指标化评估与监控框架

对于一项权利而言,其实现与保障是最为核心和根本的问题。作为一种基本人权的公民住房权,目前在世界各国、尤其是发展中国家面临严峻的挑战。但由于缺乏统一的方法和解决路径,我们无法深入地揭示人类住房权实现与保障中存在的关键性困境和障碍,也就无法有效地推动住房权实现进程。联合国人居署在内罗毕会议上制定了一套具有重要参考价值的住房权指标体系,包含住房适足性指标、强制驱逐指标、露宿指标、平等性指标、法律保障指标、国际融入指标等,为建立普遍适用的住房权评估与监控机制提供了重要的基础框架。该框架还有许多亟待补充和完善之处,但其为推动人类住房权的实现与保障提供了极具价值的计量方法,开启了人类住房权事业的新纪元。     

企业价值创新能力评价指标体系研究

从企业价值创新的全新经营理念和战略思维出发,探究了企业价值创新能力评价定位与评价指标体系设立的原则,最后从提供新产品和服务的能力、技术与管理创新能力、开拓市场与创新产品能力、产品功能创新能力以及突破现有市场边界能力等五个方面来构建企业价值创新能力评价的指标体系。     

新租赁准则对快递业上市公司财务指标的影响研究

随着全球经济的不断发展和进步,现如今租赁已经成为很多企业和公司进行融资的一种重要方法和手段,在市场经济中发挥着非常重要的作用.与此同时,租赁准则也在不断发生改变,能够更加真实地反映相应的市场经济活动.文章通过探讨和研究新租赁准则对快递业上市公司财务指标的影响,提出了相关的建议和对策,希望能够起到参考和借鉴的作用.