基于CMMI的项目过程管控框架设想

开发出满足用户需求的高质量的产品是企业追求的目标,而要实现这一目标的关键是建立起一个稳定、可控、可重用的软件过程。CMMI正是一种指导企业实施过程改进以及综合评价组织能力成熟度模型。但是如何有效地实施CMMI,是许多企业遇到的问题。本文以过程组织财富库为核心,基于工作流模型实现流程控制,并通过过程培训、过程执行、过程评估和过程改进的循环步骤,论述了实施CMMI3级过程管理的支持框架及工具的实现。     

基于CMMI的项目过程管控框架设想

开发出满足用户需求的高质量的产品是企业追求的目标,而要实现这一目标的关键是建立起一个稳定、可控、可重用的软件过程.CMMI正是一种指导企业实施过程改进以及综合评价组织能力成熟度模型.但是如何有效地实施CMMI,是许多企业遇到的问题.本文以过程组织财富库为核心,基于工作流模型实现流程控制,并通过过程培训、过程执行、过程评估和过程改进的循环步骤,论述了实施CMMI3级过程管理的支持框架及工具的实现.     

基于CMMI的软件过程管理体系实施策略

软件开发企业为了满足用户高质量的产品需求,必须建立起一个稳定、可控、可重用的软件过程。CMMI正是指导企业实施过程管理的一种渐进式的方法及模型。然而,如何有效地实施CMMI是很多企业遇到的问题。本文通过对企业的战略方向、组织结构和业务流程等方面的分析,确定了基于CMMI软件过程管理体系的实施策略。     

高校"手工+ERP软件财务会计校内实习"实践与思考

"手工 ERP软件财务会计校内实习"是为适应e时代对我国会计等专业学生的需求而特别设计的、在校内利用某企业一套数据、采取手工及ERP软件两种实习形式、取得手工及ERP软件财务会计双重实习效果的一种会计实习形式.本文在一次"手工 ERP软件财务会计校内实习"实践的基础上,从我国高校会计等相关专业学生实习现状出发,对该实习的总体目标、必要性、实施过程、教学实践及思考等方面进行分析与研究.     

环境承诺为什么演变为漂绿:基于企业绿色过程模型的解释

现有对于漂绿成因的研究,都没有将企业绿色管理看作一个多环节的过程,因而将漂绿看作一种单纯的企业欺骗行为。笔者从企业绿色过程视角出发,建立了包含"承诺动力、实施能力、实施动力"三个维度的企业绿色过程模型,对企业走向绿色过程中的八种状态进行了静态和动态分析,发现实施能力不足、实施动力不足都可能引发漂绿,并用该框架分析了两个实例。     

赶超压力与公司的败德行为——来自中国上市公司的数据分析

公司高管具有向上比较的动力,这促使一些公司在使命陈述中将追求"第一"作为其未来的经营目标。这种追赶导向的目标定位给公司带来制度化的赶超压力,将对公司的违规经营、寻租活动等败德行为产生显著的影响作用。本文将制度化的赶超压力纳入公司败德行为的决策模型,并基于2007~2012年中国上市公司的数据进行了实证研究。本文的研究结果表明,公司面临的制度化赶超压力越大则其违规经营、寻租投入等败德行为的动机就越强烈。另外,本文的研究还发现,公司所处的外部竞争性环境将在制度化赶超压力与公司败德行为之间起到显著的调节作用。比如行业竞争度越高则越促使那些面临赶超压力的公司从事败德性活动,资本市场上的证券分析师公布利差信息也更加提高了那些赶超导向的公司采取败德行为。本文将公司追求最优业绩或地位的赶超战略引入决策模型,这为更好地理解公司的冒险决策行为分析提供了新的视角,也进一步丰富了公司败德行为的研究成果。     

非经常性损益、监管制度化与ST公司摘帽的市场反应

在中国证券市场的某些重要市场交易活动中(如再融资、撤销特别处理),监管者对盈余构成中的非经常性利得经历了一个从没有限制到做出限制的制度化过程。以往研究发现,监管标准的制度化对特定信息使用人(公司和监管者)的行为具有积极的约束作用。本文进一步考察了监管制度化对更广泛的信息使用人是否具有重要性。利用1999～2004年间中国证券市场ST公司摘帽的实验环境,我们发现,制度化之前(1999～2001年间),ST公司在年报公布日报告的非经常性利得幅度越大,市场的负面反应越大;而在摘帽宣告日,非经常性利得幅度越大的ST公司伴随的市场正向反应越大,这意味着市场原本理性的预期受到了不完备监管的扰动。与制度化之前相比,制度化之后(2002～2004年间),市场在ST公司年报公布日和摘帽宣告日对非经常性利得的反应均显著减弱,意味着制度化之前的监管不完备对市场造成的扰动得以缓解,因此对更广泛的信息使用人具有积极意义。     

中国家族企业的职业化过程中存在的问题及其对策

随着中国管理职业化进程的推进，中国家族式企业正按照现代企业制度，进行着公司治理模式的管理转型。通过引进专业化的职业经理人管理公司，分离企业的所有权和经营权，实现公司管理的制度化、专业化和正规化的职业化改革。本文首先通过介绍家族式企业及其弊端分析了职业化的必要性；其次，论述了职业化进程中存在的较大问题；并最后为企业的职业化的发展给出了相应的合理化对策。     

被动还是主动的社会行动者?——中国民营企业参与社会治理的经验性研究

党的十九大报告明确指出,要"打造共建共治共享的社会治理格局……发挥社会组织作用,实现政府治理和社会调节、居民自治良性互动"。在这一背景下,作为社会新兴力量的民营企业如何能够有序有效地参与到社会治理中来?制度理论研究新进展发现,在面对制度压力时,组织不只是制度环境的被动遵从和接受者,因其主观能动性还具有对制度环境的反塑作用。目前这方面研究大都认为企业家影响政策过程以"非制度化"和"非组织化"方式为主,而文章基于2002~2010年中国私营企业调查数据库的研究发现,企业家已经开始有效运用"制度化"和"组织化"方式(工商联、行业协会和企业内部基层党组织),协助执政党共同推动营商环境改善和市场化改革,这一共建共治共享进程。     

政府质量、公司治理结构与投资决策——基于世界银行企业调查数据的经验研究

投资有利于国家和地区经济的高速增长,有助于企业构建作为竞争优势获取机制的动态能力以适应复杂多变的环境。本研究使用世界银行的分层抽样企业调查数据,探讨了政府质量和公司治理结构对企业投资决策的影响。研究发现:第一,政府质量对企业的投资有显著的正向影响,企业所在地政府质量越高,企业净利润中用于投资活动的比例越高。第二,企业投资决策不仅仅依赖于政府质量和公司治理结构各自的单独影响,而且依赖于政府质量与公司治理结构在企业投资决策过程中的互动影响关系。在既定的政府质量水平下,企业越是倾向于向"两权分离"的公司治理结构发展时,越能够激发企业的投资能力和投资意愿。本文的研究结论拓展了有关政府质量和公司治理结构如何影响企业投资方面的认识。企业的"投资之帆"只有在"政府质量之风"更加强健有力之时才能顺利地"乘风破浪",而公司治理结构可以被作为帆船前进过程中的调节工具。这为当前中国经济"新常态"下如何促进企业投资、保持经济长期稳定增长提供了政策启示。     

基于CMM的软件研发组织竞争能力模型

软件开发市场的开放竞争环境,使软件项目招标有可能在大范围内得到软件研发组织的响应。参照CMM软件研发组织能力成熟度等级划分,提出竞争能力决定于客观上的能力适应度和主观上的经济适应度,且二者共同形成软件研发组织竞争能力的观点。通过建立竞争能力模型,分析指出不同等级软件研发组织对不同规模的软件项目具有不同的竞争能力,以及不同等级软件研发组织在市场策略上应当关注的重点。     

基于CMM与OPM3的软件项目关键成功因素分析

本文在对软件项目管理和项目管理成熟度模型发展讨论的基础上,根据中国项目项目管理知识体系以及我国软件企业中软件项目管理和软件能力成熟度模型的发展中所出现的问题,总结和归纳了影响软件项目管理的31个关键影响因素,建立了软件项目管理三层次模型。通过对软件项目管理人员以调查问卷的形式收集数据资料,利用因子分析验证了软件项目管理三层次模型的正确性和可行性,以期通过软件项目管理提高我国软件企业CMM等级。     

Risk,Process Maturity,and Project Performance: An Empirical Analysis of US Federal Government Technology Projects

In recent years, there has been increasing pressure on the US federal government to reduce spending and improve the management of its technology projects. Mitigating the adverse impact of risks on the performance of these projects presents a significant challenge for its stakeholders. Our research examines this challenge in two steps. First, we identify and define a set of salient risks in federal technology projects—specifically, complexity risk and contracting risk in the planning process, and execution risk in the execution process. Next, we investigate whether higher levels of process maturity, assessed by the Capability Maturity Model Integration (CMMI) framework, mitigate the negative effect of project risks on project performance. The analysis of time‐series data collected from 82 federal technology projects across 519 quarterly time periods indicates that each of the three types of risks has a significant negative effect on project performance. This finding highlights the practical significance of managing these risks in the federal technology project context. Further, we find that increasing levels of process maturity attenuate the negative effect of project risks on the performance of federal technology projects. However, the attenuation effects are consequential only at high levels of project risks; at low levels of project risk, increasing levels of process maturity can adversely affect project performance. To demonstrate the financial implications of increasing process maturity levels in federal technology projects, we examine the magnitude of project cost savings (and overruns) across different levels of CMMI and project risks. In summary, our study contributes to the sparse literature on public sector operations by addressing the understudied context of federal technology projects, and provides a nuanced examination of the implications of process maturity in managing the risk to performance relationship in such projects.     

A Theory of the Stakeholder Corporation

There is a widely held view within the general public that large corporations should act in the interests of a broader group of agents than just their shareholders (the stakeholder view). This paper presents a framework where this idea can be justified. The point of departure is the observation that a large firm typically faces endogenous risks that may have a significant impact on the workers it employs and the consumers it serves. These risks generate externalities on these stakeholders which are not internalized by shareholders. As a result, in the competitive equilibrium, there is under‐investment in the prevention of these risks. We suggest that this under‐investment problem can be alleviated if firms are instructed to maximize the total welfare of their stakeholders rather than shareholder value alone (stakeholder equilibrium). The stakeholder equilibrium can be implemented by introducing new property rights (employee rights and consumer rights) and instructing managers to maximize the total value of the firm (the value of these rights plus shareholder value). If there is only one firm, the stakeholder equilibrium is Pareto optimal. However, this is not true with more than one firm and/or heterogeneous agents, which illustrates some of the limits of the stakeholder model.     

Prozessverbesserung mit Reifegradmodellen

Since the Software Engineering Institute has published the Capability Maturity Model in 1991, maturity models evolved into a commonly used instrument for assessing the state of a specific class of objects and for identifying improvement measures. As process improvement is a core task of business process management and takes top positions on CIO agendas, maturity models are prospering in this domain as well. However, it remains unclear which maturity levels should be aspired for distinct processes or process groups. Numerous companies strive for increasing or even maximizing maturity levels. Some maturity model specifications contain oppositional advice, but lack concrete recommendations. Even academia provides no answers. Against this background, we propose a mathematical optimization model that builds on insights from value-based management in order to analyze general economic relationships of process improvement with maturity models. The guiding effects of these relationships are illustrated using the example of ??CMMI for Services??. We conclude by discussing limitations and by pointing out theoretical as well as managerial implications.     

SWAPCO Nuclear Corporation (SWAPCO)

SWAPCO is a nuclear fuel brokerage company which has managed to survive in a highly competitive niche market for fourteen years. The market is currently declining and the company must develop a strategy for survival and future growth. The case is designed to enable students to think about the effects of a rapidly changing market on a company's business and the effect of changes in the external environment on the company. It leads to discussion of market strategies, the role of government in business, the effects of competition and other external factors in the survival and growth of a business. This revised version was published online in July 2006 with corrections to the Cover Date.     

新资本逻辑与企业制度——新资本的概念与逻辑

知识经济时代的到来,使得传统资本的内涵得以扩展,劳动成为了一种新的资本。劳动资本化的命题,在不同的社会制度下都产生了一种新的劳动关系作为有产者的劳动者们之间联合劳动的关系。因此,在联合劳动和对生产资料共同占有的基础之上,重新建立劳动者个人所有的制度成为可能。由此,现代企业制度的基本内涵也将被改写,企业管理的相应观念与方法也将发生一场革命。     

创新能力与创新型企业评价研究

将创新能力在创新型企业形成过程中的关键作用作为研究基础,认为创新能力是创新型企业的本质及生存发展的基础,因此,在评价创新型企业时,必须将创新能力的评价置于核心地位。在专家访谈和因子分析方法的基础上对这一假设进行了验证,发现创新能力的一些基本维度,如创新资源与投入、创新过程管理与激励控制等都能够进入创新型企业的评价体系。最后,给出一个基于创新能力形成过程的创新型企业的评价标准和评价体系。     

We Are the Corporation: Dispersive CSR

We contend that the current trend of emphasis on corporate social responsibility (CSR) serves to divert the public's attention from the real ethical issues facing business and society. We extend the scope of social responsibility beyond business corporations to include a range of institutions. We also propose that CSRs be reconceptualized in terms of the ways that managers enable stakeholders to hold themselves and each other responsible for the ways their actions affect each other as they conduct business through the firm. In this article, we propose a new view of corporations and responsibility that reconstrues behavior currently referred to as CSR. Starting with an overview of theories of the firm, we show that the way in which a firm is conceived yields different views on CSR. A shortcoming of the theory of the firm approach to CSR is that it leads us to focus excessively on business corporations at the expense of a broader analysis of other institutional players. These theories also tend to emphasize the obligations of corporations to people rather than of people to each other. We propose that social responsibility be viewed through a systems theory paradigm instead. We then argue that corporations should be construed in terms of the people who impact them. We advance a different conception of business responsibility that is more comprehensive, inclusive, and systemic.     

Context in the Risk Assessment of Digital Systems

As the use of digital computers for instrumentation and control of safety-critical systems has increased, there has been a growing debate over the issue of whether probabilistic risk assessment techniques can be applied to these systems. This debate has centered on the issue of whether software failures can be modeled probabilistically. This paper describes a context-based approach to software risk assessment that explicitly recognizes the fact that the behavior of software is not probabilistic. The source of the perceived uncertainty in its behavior results from both the input to the software as well as the application and environment in which the software is operating. Failures occur as the result of encountering some context for which the software was not properly designed, as opposed to the software simply failing randomly. The paper elaborates on the concept of error-forcing context as it applies to software. It also illustrates a methodology which utilizes event trees, fault trees, and the Dynamic Flowgraph Methodology (DFM) to identify error-forcing contexts for software in the form of fault tree prime implicants.