加入世界贸易组织与企业管理创新

我国加入世界贸易组织 (WTO)指日可待。我国的企业管理正面临着加入WTO后的大好机遇和严峻挑战。为了适应新形势的要求 ,创造出新的更有效的资源整合模式 ,不断提高企业和产品的国际竞争力 ,我们应该牢固树立与WTO相适应的全球经营观念 ;着力营造企业管理创新的条件 ;积极拓宽企业管理创新领域 ;加强以人为本的人力资源管理 ;走可持续发展之路。     

Managerial audit and community mental health: a study of rationalising practices in Finnish psychiatric outpatient clinics

In many European welfare states the reform of mental health services has been accompanied by the implementation of new forms of governance, including the introduction of managerial audit systems. While such systems have been developed for ‘good causes’, such as quality assurance, financial management and monitoring staff performance, they may simultaneously produce diverse and contradictory effects on practice. The aim of this article is to examine the role of one managerial audit system, introduced in psychiatric outpatient clinics in central Finland, and assess its impact on practice. Reference is made to modernising mental health policy in the UK as that has producedsimilar practics outcomes. The research was an empirical study of practice using a mixed-method case study design involving documentary research and semi-structured interviews. Insights from Mitchell Dean's notion of governmentalisation of government were utilised in the analysis. It was found that, although the audit system primarily served administrative needs, it began to reshape practice by reinforcing certain modes of working and excluding others. The analysis of community mental health work in Finland, with similar trends in the UK, highlights the connection between documentation, resource allocation and managerial priorities that reinforce particular styles of practice. In community mental health services it would appear that the problems of professional practice have become the problems of administration.     

‘You care for your work; I'll care for your family’: perceptions of paternalistic managerial actions and employee commitment in Mexico

This study focuses on paternalism as a managerial strategy to foster employee commitment. Using in-depth, qualitative interviews during extended fieldwork at a Mexican multinational company, I examine employee perceptions of managerial actions within the context of workplace transformation. Employees perceived management as caring toward them and their families and characterized the workplace as a considerate and respectful environment. Employees interpreted managerial actions positively because a company cooperative provided family-supportive policies and cultivated a family-supportive culture, even after workplace transformation. Rather than disrupt the paternalistic practices, management combined them with the new strategic management practices. In exchange, employees were committed to the organization as evidenced by expressions of loyalty, pride, and appreciation. With its focus on how a specific family-supportive setting matters in the global south, this study extends the research on managerial strategies to promote employee commitment.     

上市公司管理舞弊的治理——基于管理层报酬契约设计分析

管理舞弊作为管理层追求机会主义而实施的欺诈性行为,它与管理报酬契约的天然不完备性、业绩评价指标的缺陷性及管理报酬契约的隐性激励有很大关系。我国的管理报酬虽然连年大幅度增长,但一直存在着管理报酬结构单一、管理报酬与业绩相关性差、缺乏长期显性激励等缺陷,导致管理舞弊案件频繁发生。所以可以考虑完善在报酬契约中加入对高管实现公司长期发展目标的考核,并使考核结果能在当年年度报酬中得到反映这样一种隐性长期激励形式。     

管理费激励与基金绩效:对中国基金的实证研究

对截至2004年3月30日的共54只封闭式基金(151个样本观测值)的激励机制有效性进行了实证检验,发现基金管理费与投资组合的收益不相关,而与投资组合的系统风险及总风险正相关。     

Using the 2001 census to study human capital movements affecting Britain's larger cities: insights and issues

Summary.  Human capital is increasingly being recognized as crucial to the sustained growth of British cities, and the population census is unrivalled as a source of data on the characteristics of people moving to and from cities. Taking advantage of new features in the 2001 census, the paper examines how successful 27 of Britain's largest cities and their regions are in maintaining their labour force complement, giving particular attention to young adults and people working in high level occupations. Considerable variation is apparent between city regions, but the interpretation of results is somewhat hampered by limitations in the census data, prompting recommendations for future data collection.     

中国股市投资者过度自信行为的实证研究

行为金融学研究发现,在面对风险性选择时,投资者具有过度自信的认知偏差,本文介绍了过度自信的相关概念及研究现状,并运用上海证券市场1997-2006年的个股数据和日收益率研究了中国股市投资者的过度自信行为。结果表明,中国证券市场的投资者存在过度自信的行为,而且在市场上升阶段过度自信的程度要大于市场下降阶段的过度自信程度。     

Strategic Cognition of Operations Executives

The nature of operations executives’ strategic cognition, as the antecedent to their choices about operations strategy, remains underexplored in the literature. This mixed‐methods study examines executives’ thinking about supply chain strategy through the lens of managerial cognition. Our qualitative study at a pharmaceutical distributor, which examined 25 executives’ outlook on the future of the turbulent U.S. healthcare sector and their suggestions for adapting the company's supply chain strategy to that future, suggests that an executive's strategic cognition can be defined by its regulatory focus—whether the executive envisions the future environment in terms of opportunities or threats—and the level of optimism in regards to the envisioned future. We propose a typology that predicts the strategic choices of operations executives based on four types of cognition: pioneering, pushing, protective, and provocative. It describes whether an executive's strategic choices target traditional or novel sources of revenue, and if they seek to influence either the firm's structure and practices or its environment. Our empirical test of the typology using quantitative data collected in a survey of senior operations executives supports the study's propositions associating three of the four types of cognition with their respective preferred strategic choices.     

法律制度、高管网络与外部审计监督

文章以2007至2013年中国A股市场上市公司为样本,实证检验了高管网络对外部审计监督(审计意见、审计收费)的影响.研究发现,企业高管网络规模越大,越有可能获得非标准审计意见,承担的审计费用越高.考虑到地区法律环境的差异,进一步研究发现,企业所在地区的法制越健全,高管网络与获得非标准审计意见可能性、审计费用的相关关系更强.研究检验了作为正式制度安排的法律制度对企业审计特征的影响,也探索了作为非正式制度安排的高管网络对其的作用机制,可为政府监管与公司治理结构优化提供参考.     

高管配置、非效率投资与内部控制关系--基于上市家族企业的经验证据

针对中国家族企业内部控制对投资效率的治理作用问题,以2010—2013年上市家族企业为研究样本,从内部控制这一视角出发,结合家族企业特征引入高管配置要素,将微观的内部控制与宏观的公司治理结合起来,系统考察企业的非效率投资与内部控制之间的关系。研究结果表明：在其他条件一定的情况下,内部控制能有效抑制企业的非效率投资,且对于高管集权的家族企业,这种抑制作用得到大大增强,反之则抑制作用不明显。此外,当高管由家族人员担任时,内部控制对非效率投资的抑制作用得到显著的提升,而当高管由非家族人员担任时,这种抑制作用并不显著。