论21世纪经营管理人才的素质结构

21世纪对经营管理人才提出了新的素质要求。我国要实施跨越式发展,全面建设小康社会,必须适应新世纪形势发展的需要,培养高素质经营管理人才。21世纪经营管理人才必须具备6种意识和6种能力。为此,要构建高校与现代企业联合培养经营管理人才的模式,制定有利于提高人才素质的教学计划,调整课程设置,改革教学方法。     

环保产业发展的社会支撑系统

我国环境问题的特殊性,导致环保产业的发展存在一系列的制度障碍。如何创建一个相对有效和公平的激励体制,亦即社会支撑系统,从而促进环保产业的发展,是摆在决策者和研究者面前的一项紧迫任务。     

浅谈企业制定发展战略的关键环节

企业的生存和发展,与外部环境及内部条件有着密切的关系。因此,只有把握外部环境的现状和将来的变化趋向,优化内部资源,制定正确的发展战略和行之有效的实施措施,才能促使企业持续健康发展。     

管理期权在项目投资决策中的应用

我国对于管理期权方法在企业理财的运用尚处于初始阶段,本文就期权思想在企业投资活动中各种应用(包括最佳投资时机的选择、后续项目投资以及放弃项目的评价等)加以分析,以此作为进一步探索我国企业财务管理新思路和新方法的途径。     

基于自愿性会计政策变更的巨额冲销动因研究--来自深沪两市1998-2002年的经验证据

自愿性会计政策变更是企业进行盈余管理的重要手段。盈余管理包括收益平滑、巨额冲销和政策诱增式盈余管理。巨额冲销就是有意做大亏损,其目的主要是为了建立秘密准备,以便企业在不远的将来能够在账面上"扭亏为盈"。从1998-2002年间利用自愿性会计政策变更进行巨额冲销的55家上市公司数据研究中,发现巨额冲销与董事变更比例正相关,与企业规模负相关。防止巨额冲销行为,应从完善我国企业会计制度入手,主要监管对象是董事变更比例大的中小上市公司。     

“不适合”管理困境解决机制研究

管理者常常遭遇“不适合”,管理困境,这是组织存在管理问题的信号。本文在对“不适合”,管理困境内部成因分析的基础上,从沟通、体制、流程、学习和文化五个维度,探讨了“不适合”,管理困境的解决机制。     

基金竞赛对基金经理交易行为影响的实证研究

对中国证券投资基金管理业中的"基金竞赛"行为进行了实证研究。结果表明,从整体上看 ,业绩排名确实对基金经理产生了一定的隐性激励,导致在期间业绩排名中被评为"输家" 的基金经理的风险调整比率大于"赢家",而且这种趋势在小盘基金和新基金中比在大盘基 金和运作时间较长的老基金中更明显,在开放式基金中比在封闭式基金中更明显。     

“Economic Theory’s Stance On No-Fault Divorce”

This article explores key insights that economic theory can shed on the issue of no-fault divorce in the United States, addressing modifications in the incentive structure of individuals that resulted from the legislative reforms of the 1970s. After stressing the importance of correctly interpreting and classifying divorce laws, this work investigates the contributions of the theory of property rights, the contributions of game theory and intra-household bargaining, and the contributions of general equilibrium analysis in our understanding of how divorce laws work and what their impact is. By doing so, this exposé analyzes the theoretical consequences of no-fault divorce on the decision whether to get married or divorced, on the characteristics of spouses and divorcees, on divorce rates, and on marital-specific and non marital-specific investments.     

公共物品供给效率研究

充足的公共物品供给在经济建设中有重大意义。文章分析了公共物品的性质及其供给模式,运用博弈论对公共物品的市场供给和政府供给效率进行了比较,认为我国应该构建多元的公共物品供给模式,推进服务型政府改革,明确政府和市场边界,减少公共物品供给中寻租行为。     

Behavioural determinants of perceived managerial and leadership effectiveness in Argentina

The purpose of this empirical study was to explore the perceptions of Argentinean managers and non-managerial employees about managerial and leadership effectiveness, and the extent to which the findings are generalized to other countries. The central research question addressed was as follows: How do people employed in Argentinean companies behaviourally distinguish effective managers from ineffective managers, and to what extent are the findings culture-specific or context-general? A total of 42 employees from private and public sector organizations in Cordoba, Argentina, were interviewed using critical incident technique. The interviews generated 302 critical incidents of which 155 were examples of positive (effective) managerial behaviour, and 147 of negative (ineffective) managerial behaviour. The findings suggest that Argentineans perceive as effective those managers who are supportive, considerate, motivating, caring, good decision makers, approachable, participative, fair-minded, communicative, actively involved, and who act as role models. This challenges the widely held belief that Argentineans prefer authoritarian managers over democratic ones.