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。     

中国上市公司治理评价系统研究

公司治理理论研究只有满足公司治理实务的需要才能丰富与完善。本文从公司治理实务需求的角度出发,追溯公司治理实务与理论研究发展历程,在此基础上对国际著名公司治理评价系统进行了比较,并提出了适合中国公司治理环境的公司治理评价指标体系。     

Team‐Level Antecedents of Individuals' Knowledge Networks*

Individuals' knowledge networks are widely considered to contribute substantially to the effectiveness and efficiency of organizations. While the positive effects of knowledge networks as a primary driver of social capital have recently received considerable research attention, potential determinants of individuals' network building have not yet been adequately addressed. In this study, we investigate how certain team‐level properties affect team members' development of knowledge networks through the course of a team project. Using data from 430 team leaders and team members pertaining to 145 software development projects, we test cross‐level hypotheses using hierarchical linear modeling (HLM). The results indicate that the team's perception of the organizational knowledge‐sharing climate, the team's networking preference, and the team's perceived importance of networking for project success positively affect individuals' network building. Furthermore, a team's perception of the adequacy of its technical competency and a team's perception of the adequacy of its material resources inhibit team members' individual network development. Theoretical and managerial implications are discussed.     

基于制造商O2O模式选择的O2O供应链定价与网上交货期决策

以制造商主导的O2O供应链为背景,考虑市场需求受价格和网上交货期的影响,针对网上直销和网上代销两种O2O模式分别构建O2O供应链定价与网上交货期决策模型,研究渠道成员的最优策略并分析其性质。再通过数值算例分析了价格敏感型消费者情境和网上交货期敏感型消费者情境下消费者网上销售渠道偏好程度和佣金率对O2O供应链最优策略和利润的影响,并探讨了制造商O2O模式的选择问题。发现：消费者网上销售渠道偏好程度越高,越有利于制造商和O2O平台,但不利于线下门店;佣金率越高,越有利于线下门店和O2O平台,却不利于制造商。当消费者更关注网上交货期时,缩短网上交货期并不利于制造商;而当消费者更关注价格时,延长网上交货期是有利的。制造商的O2O模式选择主要受佣金率的影响,只有当佣金率处于较低范围时网上代销O2O模式是制造商的较优选择。     

基于多智能体的复杂信息系统开发方法研究

提出一种将组织学与多智能主体技术相结合建造复杂信息系统的开发方法. 该方法的基 本思想是首先将复杂信息系统看成一个多主体组织, 依据组织学原理分析多主体系统组织特 性, 建立多主体组织模型, 从而形成多主体系统宏观结构和功能需求的严格规范; 其次, 根据现 有技术和可用资源确定承担各类组织职能的多个主体, 由此确定了各主体的职责和粒度; 然 后, 依据组织模型, 采用信念2愿望2意图(BD I) 结构设计各类主体的概念模型, 为系统的机上实 现建立清晰的可操作的开发模式; 最后, 将所设计的概念模型在协同工作平台(MBO S) 上编程 实现, 快速获得复杂信息系统的原型系     

Anchoring Economic Predictions in Common Knowledge

The paper examines within a unified methodology expectational coordination in a series of economic models. The methodology views the predictions associated with the Rational Expectations Hypothesis as reasonable whenever they can be derived from the more basic Common Knowledge Hypothesis. The paper successively considers a simple non‐noisy N‐dimensional model, standard models with “intrinsic” uncertainty, and reference intertemporal models with infinite horizon. It reviews existing results and suggests new ones. It translates the formal results into looser but economically intuitive statements, whose robustness, in the present state of knowledge, is tentatively ascertained.     

Identification of Standard Auction Models

This paper presents new identification results for models of first–price, second–price, ascending (English), and descending (Dutch) auctions. We consider a general specification of the latent demand and information structure, nesting both private values and common values models, and allowing correlated types as well as ex ante asymmetry. We address identification of a series of nested models and derive testable restrictions enabling discrimination between models on the basis of observed data. The simplest model—symmetric independent private values—is nonparametrically identified even if only the transaction price from each auction is observed. For richer models, identification and testable restrictions may be obtained when additional information of one or more of the following types is available: (i) the identity of the winning bidder or other bidders; (ii) one or more bids in addition to the transaction price; (iii) exogenous variation in the number of bidders; (iv) bidder–specific covariates. While many private values (PV) models are nonparametrically identified and testable with commonly available data, identification of common values (CV) models requires stringent assumptions. Nonetheless, the PV model can be tested against the CV alternative, even when neither model is identified.     

Revisiting management innovation and change programmes: strategic vision or tunnel vision?

The information systems (IS) and management literature, broadly conceived, is replete with management innovation and change programmes. All are designed to enhance business performance and competitive advantage. This paper examines five approaches which have been developed in the post-war period to improve business performance. They are Total Quality Management (TQM), Just-In-Time production management (JIT), Activity Based Costing (ABC), Business Process Re-engineering (BPR), and Process Innovation. By comparing and contrasting these approaches, it is found that considerable overlap exists in their scope, style, content, aims and objectives. In view of this, the paper argues that instead of re-inventing the wheel every few years with a new management innovation and change panacea or fad, a broader, inter-disciplinary perspective should be adopted which seeks to understand the wider ideological, historical and empirical perspective which underpins these ideas. This is instead of the tunnel vision approach which seeks only to place these ideas in a narrow organisational or managerial context.     

风险规避与企业的产生和发展

本文沿阿尔钦的风险规避(risk aversion)思想继续深入,认为企业的产生和发展是根源于所有参与人的风险规避动机,修正了新古典经济学的关于企业、企业家和资本家的风险中性和风险偏好假设,使理性经济人假设保持一致,并证明风险规避动机促使企业产生和发展,最后还以企业产生的历史、今天的发展和企业的存在形式作为分析验证的佐证。其中关于风险的证明在金融经济学、资产定价模型理论中具有广泛的应用。     

Information-Processing Alternatives for Coping with Manufacturing Environment Complexity

Investment in information systems and technology is often justified as a necessary strategy for coping with the increased complexity and information needs of today/s manufacturing environments. However, the world class manufacturing paradigm suggests that increased complexity is not always necessary to meet the needs of markets and customers. Galbraith/s (1973, 1977) seminal information-processing model is applied to a manufacturing environment, supported by the world class manufacturing paradigm, to test the role of various information-processing alternatives for coping with increased environmental complexity. Moderated regression and multiple discriminant analysis are used to test hypotheses in a sample of 164 manufacturing plants. Environmental complexity was found to be related to manufacturing performance for each of the five dependent variables. This relationship was moderated by at least one information-processing alternative for each dependent variable, including self-contained tasks, lateral relations, and environmental management strategies for reducing manufacturing, supplier, and goal diversity. Investments in information systems and reduction of labor and customer diversity did not moderate this relationship. Practices that were found to be particularly effective in moderating this relationship included the use of multifunctional employees, communication of manufacturing strategy, coordination of decision making, product design simplicity, reduction of parts counts, supervisory interaction facilitation, recruiting and selection for flexible employees, JIT practices, blanket purchase orders, and strong customer relationships.