我国企业环境会计信息披露问题与对策研究

本文分析了现阶段我国企业的环境会计信息披露仍然存在披露率低、披露信息以历史信息为主、公众对环境信息需求不足、披露信息实用性不足等问题,提出了企业环境会计信息披露规范、促进公众对环境会计信息的需求、加强环境会计理论和方法的研究、加强环境会计的社会和政府监督、建立全国性的上市公司环境报告数据库网络等对策。     

环境会计信息披露探讨

披露就是向全社会公开报告,这与环境问题是社会问题的性质是一致的。向社会披露(揭示)企业的环境支出、环境损害、环境贡献,是企业应该承担的社会责任,也是环境监管、投资者决策的重要依据。进行环境会计信息披露问题研究,既可以对我国的环境监管提出有针对性的政策建议,也可为投资者的投资决策选择提供一个更为广阔的视野。     

浅析我国企业环境会计信息披露存在的问题

随着我国社会经济发展和人民生活水平提高,传统的企业发展模式已经不再适应社会的发展和人民的要求,这就要求我国企业加强对环境会计的研究和环境会计信息披露问题的改善,本文分析了我国现阶段环境会计信息披露过程中存在的问题,提出了能够合理改善环境会计信息披露的举措。     

企业环境信息披露实证研究方法综述

国内外企业环境信息披露实证研究结论不尽一致,样本选择和研究方法不同是主要原因。本文以研究方法为主线,从环境信息披露的方式和渠道,环境信息披露的现状和程度,环境信息披露与环境业绩的关系等方面梳理文献,简要分析各种研究方法,并得出启示,以期对未来研究有所裨益。     

公司特征与环境信息披露关系研究综述

随经济发展产生的环境问题引起了政府和相关部门的重视,企业在创造利润的同时需要履行社会责任特别是对环境方面的责任。而企业对环境的治理与贡献情况需要通过披露相关信息来传达给外部使用者。而公司披露环境信息水平与其自身的一些特征密切相关。一些学者在这方面进行了初步研究,本文对公司特征与环境信息披露之间关系的实证研究进行了回顾,并对今后的研究提出了一些建议。     

公司环境披露与环境绩效关系的实证研究

在中国情景下实证研究环境披露和环境绩效之间的关系,研究样本来自2007～2009年在沪深两市上市的造纸业和建材业A股公司。研究中对环境披露水平采用内容评分法予以量化评估,环境绩效以公司是否因过量排放受到处罚来衡量。研究发现,我国上市公司环境披露水平较低;环境绩效较差的公司为了缓解利益相关者因其环境问题而对其正常经营和财务绩效的担忧,披露了更多的环境信息;环境披露和环境绩效之间存在显著的负相关关系。     

企业社会责任与环境绩效:“真心”还是“掩饰”?

企业社会责任是真心实意为了经济、社会和环境的可持续发展还是掩饰环境绩效不足的工具?本文以2010—2018年A股上市公司为样本,实证研究了公司社会责任与环境绩效的关系及作用机制。结果表明:企业社会责任与环境绩效显著负相关,中国企业社会责任实践存在着环境掩饰现象。本文进一步从企业内部动机、监管压力和信息不对称角度分析了企业社会责任环境掩饰的作用机理,结果发现:(1)依据企业内部动机的分组发现,环境掩饰动机低的国有企业和低捐赠支出企业,其企业社会责任与环境绩效无显著负相关性;(2)依据外部监管压力的分组发现,公司所在地环境监管程度高的企业以及重污染行业企业,其社会责任环境掩饰现象不显著;(3)依据社会责任信息披露质量的分组发现,社会责任报告参照国际标准的企业以及审计机构为国际四大的企业,其社会责任环境掩饰现象不显著。研究结论为探究企业社会责任动机、加强企业社会责任监管以及提高企业社会责任信息披露规范提供了经验证据。     

电子商务环境下的会计信息披露分析

本文通过对传统会计信息披露体系中局限性的分析,针对电子商务环境对会计信息披露的要求,从电子商务下会计报告的目标、内容、时效、结构与范围、形式和方式等方面对会计信息披露体系进行了研究,对现代信息技术下会计信息的披露和应用具有一定的现实意义。     

受托责任视角下的企业社会责任信息披露研究

在强调可持续发展的大背景下,企业在盈利的同时承担着更多的社会责任成为各界的共识,上海证券交易所、深圳证券交易所、财政部、国资委等各方都对上市公司社会责任信息披露提供了指导意见和规范,然而实际执行过程中的效果并不尽如人意.从披露现状看,上市公司社会责任信息披露质量良莠不齐,隐瞒、避重就轻的现象层出不穷,亟待一套完善的披露体系和理论支撑.本文将企业社会责任回归到会计受托责任的本源,为企业社会责任的研究和制定社会责任披露体系提供理论和实践支持,有利于企业强化社会责任意识,完善社会责任信息的披露.     

上市公司信息披露舞弊及其预警研究

上市公司信息披露是一个关系到企业、社会、投资者和其他利害关系人的重要问题。所披露信息数量和质量直接影响到投资者的判断和决策,关系到他们的合法权益能否得到保证,也关系到证券市场能否正常运行,为股东和社会带来最大利益。上市公司披露的财务信息以及与其相关的其他信息是否及时、准确、完整,与投资人的利益密切相关。但是由于我国股票市场尚未成熟和许多条件的限制,我国上市公司的信息披露中仍然存在诸多问题,例如:上市公司信息披露失真、内容不充分、缺乏及时性等等,这些给股票市场的运作带来很多不利影响。本课题以我国上市公司信息披露舞弊及其预警为特定研究对象,开展对我国上市公司信息披露特点及存在的问题进行探索与研究,以达到规范我国上市公司信息披露,促进我国经济社会健康发展的目的。     

顾客导向的高速公路服务质量测量体系探索性研究

本文以服务管理理论为理论背景,从顾客导向的角度出发,分析我国高速公路服务的属性和特点,从高速公路关键服务接触与服务内容入手,深入分析高速公路服务质量的属性和构成要素,开发顾客导向高速公路服务质量测量指标,构建高速公路顾客导向服务质量测量评价模型,并对该模型进行实证验证。研究成果拓展和丰富了服务管理理论的应用领域,对高速公路服务质量测量这一具有中国特色的服务管理研究领域进行了有益的探索。     

Towards Best or Better Practice in Corporate Leadership Development: Operational Issues in Mode 2 and Design Science research

The research reported here was part of a UK government initiative to improve management and leadership capability. Corporate leadership development was one element of this initiative. The researchers, also the authors of this paper, were tasked with developing a best practice guide in leadership development. The aim was to establish current best UK corporate practice in order to inform similar organizations striving to improve their approach to leadership development. The aim of this paper is to present the findings of this inquiry as an example of Mode 2 research, i.e. that which is co‐produced with practitioners in a rigorous yet actionable way. The paper addresses operational issues by exploring the tensions inherent in Mode 2 research and makes some additions to previous literature on conducting Mode 2 research. It introduces the notion of technological rules derived from the concept of management research as design science, which enables the authors to articulate the way in which output can be developed in a form readily acceptable to end users of Mode 2 research. Actionable research products and accompanying dissemination issues are proposed as central operational concerns for Mode 2 research.     

Strategies and Tools for Entrepreneurial Resource Access: A Cross‐disciplinary Review and Typology

Given that gaining access to external resources is a critical component of entrepreneurial activity, a great deal of research has been done in an attempt to predict and explain this phenomenon. Unfortunately, this literature is largely scattered across a wide variety of somewhat disconnected research streams, which makes interpreting the insights that have been hitherto gained challenging. In response, the authors identify a sample of 76 relevant articles from the leading management and entrepreneurship journals that examine entrepreneurial access to resources. Using a narrative synthesis approach, they then organize these articles based on the strategies (projective and/or interpersonal) and tools (words, actions, associations and/or intangibles) by which entrepreneurs gain access to resources. Based on this categorization, the authors discuss the major themes in the extant literature and offer suggestions for how to move research on entrepreneurial access forward in the future.     

服务品牌内化的概念及概念模型:基于跨案例研究的结论

本研究按Eisenhardt在1989年提出的案例研究步骤展开,对国内一个著名保险公司进行纵深案例研究,发现了服务品牌内化的现象。为进一步探索这一现象并验证在此案例中得到的结论,作者又在信息通讯、银行、酒店和保险业里分别选择一个位居行业前列的代表性企业实施跨案例研究。通过对跨案例研究收集的数据进行内容分析,本研究找出服务品牌内化的内生构成因素,构建了服务品牌内化的概念模型。     

Research fronts in data envelopment analysis

Research activities relating to data envelopment analysis (DEA) have grown at a fast rate recently. Exactly what activities have been carrying the research momentum forward is a question of particular interest to the research community. The purpose of this study is to find these research activities, or research fronts, in DEA. A research front refers to a coherent topic or issue addressed by a group of research articles in recent years. The large amount of DEA literature makes it difficult to use any traditional qualitative methodology to sort out the matter. Thus, this study applies a network clustering method to group the literature through a citation network established from the DEA literature over the period 2000 to 2014. The keywords of the articles in each discovered group help pinpoint its research focus. The four research fronts identified are “bootstrapping and two-stage analysis”, “undesirable factors”, “cross-efficiency and ranking”, and “network DEA, dynamic DEA, and SBM”. Each research front is then examined with key-route main path analysis to uncover the elements in its core. In addition to presenting the research fronts, this study also updates the main paths and author statistics of DEA development since its inception and compares them with those reported in a previous study.     

考虑成员风险规避的双渠道绿色供应链定价与绿色投入决策研究

本研究聚焦供应链成员风险偏好对双渠道绿色供应链的影响，在构建以供应商为主导的双层供应链模型基础上，研究成员间风险规避系数对产品绿色度、线上以及线下销售价格的影响。研究表明供应商的风险规避行为显著影响供应链绿色水平，导致产品绿色度、线上价格、线下价格降低，但零售商的风险规避行为会导致产品绿色度、线上价格升高，同时线下价格受到消费者绿色偏好的影响，当消费者绿色偏好水平较低时，零售商风险规避行为导致线下价格降低，而当消费者绿色偏好水平较高时，零售商风险规避行为导致线下价格升高；在供应商风险中性，零售商风险规避时，产品的绿色度最高，在供应商风险规避，零售商风险中性者时，产品绿色度最低。     

上市公司创新型人才评价研究

创新型人才是上市公司最为稀缺的人力资本和核心竞争力的集中体现,创新型人才的评价直接影响其潜能、效能的发挥。本文在创新型人才研究文献综述的基础上,以安徽省上市公司为例,通过问卷调查和因子分析,构建创新型人才评价的指标体系,对上市公司创新型人才评价进行实证研究。研究结果表明:创新型人才的知识、能力、素质、创新成果与个人绩效呈现显著正相关。本文提出:要进一步完善创新型人才选用培养机制、评价机制和激励机制等政策建议,使上市公司创新型人才的评价更具科学性、系统性和可操作性,促进上市公司健康快速发展。     

A framework for understanding commitment in the R&D organization

The complex and long-range nature of technological innovation makes commitment particularly important to the R&D organization. Using findings from previous and current research, this paper develops a conceptual framework for understanding commitment in the technology-based organization that may be more precise and meaningful than the traditional, global conceptions. Three general conclusions emerge. First, organizational commitment has positive benefits not only for the organization but also for the individual. Second, given the popularity of the project form of organization in R&D and the deep commitments individuals sometimes make to those projects, some allowance should be made for multi-commitments. Third, one of the most important and least investigated antecedents of organizational commitment is the verbal behavior of the project manager. Some implications of this perspective for future research are presented.     

R&D与广告对中日家电企业技术效率影响的比较研究

基于DEA和SFA模型,本文首先分析了2001-2005年间中日两国家电上市企业的市场势力效率和盈利效率这两类技术效率;其次,在构造DEA-TOBIT和Battese&Coelli(1995)SFA这两个计量模型的基础上,进一步研究了企业R&D与广告宣传这两种市场竞争策略对这两类技术效率的当期和累计影响效果。结果显示,非参数估计DEA和参数估计SFA这两个方法在中日家电企业技术效率评价方面取得了较为一致的结果;同时,所构造的DEA-TOBIT和SFA这两个计量模型也显示了在竞争性家电制造业中,R&D对企业市场势力效率和盈利效率的累积影响效果均为积极显著,但却未能证实长期内广告宣传对这两类技术效率的积极效果。     

Creating value through offshore outsourcing: An integrative framework

This article proposes an analytical framework to explain value creation through offshore outsourcing by addressing a key question: How do firms create value by outsourcing their business functions to foreign external providers? The growing prevalence of offshore outsourcing as a dominant business practice in global business makes this question worthy of further research attention. Situated within the organizational design literature, our proposed value creation framework also draws from strategic resource management, disintegration, location-specific resourcing, and externalization (D–L–E) and contingency perspectives. Our analysis shows that firms embarking on offshore outsourcing create value by effectively managing their internal and external resources in accordance with a changing global environment. The framework has significant implications for theory and practice and suggests avenues for further research.