网络时代的适时财务监控与公司治理

网络技术应用的普及使传统财务监控的变革已成为公司治理和财务管理的热点话题,本文简要揭示新概念——适时财务监控与公司治理的关系,剖析了公司不同管理层次的适时财务监控的实时需求,从公司治理的基本需要对公司价值流再造、公司信息系统变革和适时财务监控机制重构等三个方面进行了初步研究,为网络适时财务监控在公司治理实务中的应用提供了一个基本框架。     

资本结构治理效应:中国上市公司的实证研究

资本结构影响公司治理的结果最终会体现在公司绩效的变化上。本文通过对1992-2004年间我国上市公司资本结构影响公司绩效的实证分析发现:资产主营业务净利润率、经营费用率和资产利用率三个指标比股票价值能更好地解释资本结构对公司绩效的影响;国家股比例对公司绩效的负向影响越来越不显著;法人股比例和负债融资比例对公司绩效有不显著的正向影响等。这些结论表明,完善资本结构是完善我国上市公司治理结构从而提高公司绩效的重要途径之一。     

Consumer trust in B2C e-Commerce and the importance of social presence: experiments in e-Products and e-Services

Reducing social uncertainty—understanding, predicting, and controlling the behavior of other people—is a central motivating force of human behavior. When rules and customs are not sufficient, people rely on trust and familiarity as primary mechanisms to reduce social uncertainty. The relative paucity of regulations and customs on the Internet makes consumer familiarity and trust especially important in the case of e-Commerce. Yet the lack of an interpersonal exchange and the one-time nature of the typical business transaction on the Internet make this kind of consumer trust unique, because trust relates to other people and is nourished through interactions with them.This study validates a four-dimensional scale of trust in the context of e-Products and revalidates it in the context of e-Services. The study then shows the influence of social presence on these dimensions of this trust, especially benevolence, and its ultimate contribution to online purchase intentions.     

国有股和法人股对公司业绩的影响--公用事业型上市公司的实证研究

公司的股份集中于少数几个大股东手中是中国公司股权结构的一个普遍特征,研究这些大股东如何凭借其持股地位影响公司业绩是中国公司股权结构研究的一个非常重要的问题.本文选取了在上交所上市的公用事业型公司1998年至2002年的平行数据进行实证研究,结果表明,法人股对公司业绩有积极影响,国有股对公司业绩的影响视具体情况而定.     

基于社会服务项目的儿童福利资源整合

当前,我国儿童福利资源存在资源匮乏、供给分散、可获得性弱等问题,而社会服务项目则是解决这些问题的一种路径。以福利治理为理论视角,尝试以一个留守儿童社会服务项目为例的研究发现,该项目通过不同形式的合作整合了来自政府、军队、群团组织、社会组织、企业、社区等资源,提高了福利资源的供给效率,满足了留守儿童多元化的福利需求,但是,由于项目本身的周期性、制度保障的缺乏等限制,导致了项目难以持续发挥作用。因此,基于社会服务项目的福利资源整合只是一种基于实践基础上的暂时的整合,而最根本的还需要在福利制度上进行整合。     

The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations

We examine the challenges of governance facing organizations that pursue a social mission through the use of market mechanisms. These hybrid organizations, often referred to as social enterprises, combine aspects of both charity and business at their core. In this paper we distinguish between two ideal types of such hybrids, differentiated and integrated, and we conceptualize two key challenges of governance they face: accountability for dual performance objectives and accountability to multiple principal stakeholders. We revisit the potential and limitations of recently introduced legal forms to address these challenges. We then theorize about the importance of organizational governance and the role of governing boards in particular, in prioritizing and aligning potentially conflicting objectives and interests in order to avoid mission drift and to maintain organizational hybridity in social enterprises. Finally, we discuss future research directions and the implications of this work for rethinking traditional categories of organizations, namely business and charity.     

教派主义与叙利亚危机教派化机制浅析

关于教派因素在叙利亚危机中作用的现有研究多持工具论观点,忽视了教派身份认同被精英工具化的必要条件以及教派动员的微观机制。本文认为,教派因素确非叙利亚危机爆发的根本原因,但阿萨德家族统治时期叙利亚社会长期积累的教派间利益分流、社会区隔和敌对情绪,一定程度上构成了危机教派化的前提条件和大众动员的最初框架。2011年叙利亚危机爆发伊始,民间自发的地方性教派动员和暴力已然出现。叙国内外精英通过不同政策迅速直接或间接介入民间自发性的教派动员,制造或强化了历史积累和新近出现的教派敌意、利益冲突、能力、机会等因素,触发并加剧了“安全困境/暴力螺旋”和“群体内—群体间交互作用”两大机制,最终导致了危机的教派化。     

Global Governance,neoliberalism and national responses: The case of Bangladesh’s ready‐made garment (RMG) sector

This article on the ready‐made garment (RMG) sector of Bangladesh shows how over‐reliance on foreign capital for development financing and deregulated investment—a hallmark of neoliberal economic arrangements—undermines the incorporation of SDGs’ and INGOs’ equity principles, contributing to biased policy responses yielding unequal outcomes. The article cautions that while countries prioritize economic growth over social and environmental nourishment and continue to adopt neoliberal economic policies to promote economic growth, inequity is unavoidable, if not inevitable. Thus, the way forward may be to shift the focus of ‘development’ from the economy to society, to building ‘good societies’ where institutions and strategies, including those that contribute to economic growth, are organized such that these complement not compromise the evolution of such societies.     

民国时期杭州拱宸桥娼妓业的治理(1912-1936)

民国以来,随着近代文明的发展、妇女解放思潮的渐次兴起,娼妓的悲惨境遇备受关注。在此背景下,杭州市政府于20世纪30年代发起了一场废娼运动,虽然成果与预期相差甚远,最后重新回到对公娼核发执照、征收妓捐的治娼模式,但是政府的废娼行动与济娼措施,表达了现代化政府的执政理念,是政治文明进步的重要体现。