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31.
知识管理是现代企业管理的重要内容。正确分析和评价企业的知识管理绩效,对于促进企业知识管理、提高企业知识管理水平以及增强企业竞争优势,具有重要的现实意义。文章构建了企业知识管理绩效评价的指标体系,并运用模糊综合评价模型对企业知识管理绩效进行了综合评价。 相似文献
32.
第三方物流企业作为一种新型行业,企业的发展已越来越受到企业内部控制薄弱瓶颈的制约.借鉴企业内部控制理论最新成果——企业风险管理框架(ERM)八要素理论建立和完善第三方物流企业内部控制,对该行业做优做强有着深刻的现实意义。 相似文献
33.
Norman B. Macintosh 《International Review of Financial Analysis》2003,12(4):453-465
This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images. 相似文献
34.
35.
Xiujie Zheng 《美中经济评论(英文版)》2004,3(9):75-78
Financial concept is the guiding ideology of all kinds of financial behaviors, and it is the foundation of enterprise financial culture. Now, Chinese enterprises have some low-efficiency, none - efficiency and even negative - efficiency financial behaviors. These block the enterprise from developing, and they are due to these none-rational financial concepts. To enhance firm's financial efficiency, and promote firm's sustainable development, we should set up scientific financial concepts. This paper discusses that scientific financial concepts should include: stakeholder benefits, trustworthy financial concept, green financial concept, risk management conceot and human -orientation, and so on. 相似文献
36.
本文基于管理会计应用缺乏广泛性及效果不理想的原因进行调查分析,认为迫切需要解决的是降低管理会计技术操作难度,实现管理会计规范化和ERP与管理会计系统的融合的两个突破。 相似文献
37.
企业要想在激烈的市场竞争中立于不败之地,必须加强管理,而管理的灵魂是以人为本。人本管理是指对管理者对象在自觉地遵守规章制度的基础上,所进行的一种高层次的管理方式。 相似文献
38.
At the direction of the U.S. Senate subcommittee on Governmental Affairs, the general Accounting Office (GAO) conducted a survey of employee involvement practices within American companies. The population consisted of top management within Fortune's 500 largest manufacturing and 500 largest service companies. An analysis of the data examined three broad areas relating to employee involvement: (1) the existing organizational programs and processes such as personnel practices, information sharing, and training; (2) the degree of corporate participation in specific employee involvement programs including the reasons for undertaking employee involvement programs, and the perceived barriers to the implementation of employee involvement programs; and (3) the perceived effect of employee involvement on organizational operation as measured by changes in indicators of performance and activities within the internal business environment. 相似文献
39.
塑窗组装与安装的管理 总被引:1,自引:0,他引:1
塑窗组装与安装的管理是塑窗厂的一项重要工作,章对塑窗组装与安装的管理环节,应采取哪些控制和协调进行了分析,提出了加强这些管理的措施。 相似文献
40.
Chris Holmes Author Vitae Mike Ferrill Author Vitae 《Technological Forecasting and Social Change》2005,72(3):349-357
In order to aid Singaporean SMEs identify and select emerging technologies for business benefit, a modified process of the Cambridge T-Plan methodology has been introduced and applied to a pilot sample of 30 companies in a variety of manufacturing sectors. This fast and simple process takes the company through five key steps to enable them to create their first Operation and Technology Roadmap (OTR). The paper explains the background to the approach and focuses on the initial benefits identified by a survey of the pilot companies. 相似文献