高新技术企业财务管理柔性研究

从系统的角度分析了高新技术企业财务管理的特点和不确定性,在此基础上提出了高新技术企业财务管理柔性的概念,构建了财务管理柔性、柔性净效益及其变动幅度的度量方法,运用预控图原理对财务管理柔性进行动态监控。应用实例表明,该方法易于操作,为财务管理柔性评价奠定了基础。     

煤矿瓦斯爆炸事故单危险源风险度量模型研究

本文研究了煤矿瓦斯爆炸事故危险源的分类,把危险源划分为人的不安全行为、机器设备不安全状态、环境不安全特征和管理缺陷四大类,并根据煤矿现场调查各类危险源的数据以及相应数学方法的特点,提出煤矿瓦斯爆炸事故人、机器设备(物)、环境、管理四类危险源的风险度量方法,在此基础上构建四类危险源的风险度量模型。研究表明,危险源的风险度量模型由风险发生的可能性、危险源重要度以及事故导致的损失构成;危险源风险发生的可能性,在具体应用中可以采用各类危险源的不可靠度、故障率等来衡量;危险源在事故中的重要度可以通过分析事故故障树种要素结构重要性获取。根据风险评价的结果,可以对危险源进行分级排序,从而为煤矿事故单危险源的控制提供依据。     

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.     

财务共享服务与企业竞争力的关系——基于双重差分模型的实证检验

从分析财务共享服务效果的视角出发，以市场结构、基础资源和新能力理论为依据，建立了评价企业竞争力的财务指标体系。研究结果显示：在市场地位方面，实施财务共享服务增强了企业资金管控效果，使营业收入质量提高，但是营业收入增长率却呈现负增长，说明财务共享服务对市场拓展能力的影响具有延迟效应；在资金资源方面，财务共享服务提高了企业的资金筹措能力和偿债能力，风险控制能力增强，使企业获得资金资源竞争优势；在企业能力方面，财务共享服务能够降低成本、增加绩效，更好地服务企业战略，提升企业的盈利能力和创新能力。总之，实施财务共享服务能够促使企业财务管理转型升级，为未来发展赢得先机，可增强企业竞争力。     

中国直销企业九问

随着我国对于环境污染、食品安全、就业形势等问题的日趋关切,人们对于健康重要性的认识也在不断加深,从而决定了以保健品为主体产品的直销企业存在与发展有其客观必然性。但并不是说,存在就一定是合理的,国家在严厉打击非法传销的同时,合法直销企业违规现象也不断曝光。在直销行业快速发展的今天,如何"破"其不利因素,"立"其有利因素,则成为政府、企业以及学术界普遍关注的要点之一。基于此种思考,笔者提出一些不成熟的话题,以求教于直销行业的各位同仁。     

New Policy Spaces: The Impact of Devolution on Third Sector Policy in the UK

The development of third sector policy in the UK since 1997 has seen changes which have been of significance both for analysts and practitioners. This period has seen government engagement with and support for the sector extend far beyond the levels found throughout much of the last century. This has led to a growth in the size and scale of the sector and a closer involvement of sector representatives in political debate and policy planning. These changes have taken place at the same time as third sector policy has been devolved to the new administrations in Scotland, Wales and Northern Ireland. This article explores the impact of devolution on these policy developments and assesses the extent to which political devolution has led to policy divergence across the four countries in the UK. The conclusion is reached that policy devolution has created important new space for policy development for the third sector across the UK, but that the direction of travel in all four regimes has remained remarkably similar.     

Optimizing global thermal coal shipments

Thermal coal is used to produce energy; with changing emissions standards and advents in renewable technology, the thermal coal market has seen significant transformation over the past decade. We develop a mixed-integer optimization problem that seeks to minimize shipment costs while meeting demand for thermal coal, and which respects quality constraints, supply limits, and port capacity; we use this model to analyze the following scenarios: (i) a counterfactual setting in which we compare historical shipping patterns to model results using a 2012 base year; (ii) the explicit effect of Chinese mandates on coal shipments; (iii) the impact on our shipping patterns of reduced Chinese and Indian demand; (iv) the effects of the Baltic Dry Index and oil prices; and (v) a comparison of shipments prior and subsequent to Panama Canal expansion. Our work can be used to inform policy, study responses to variable price and demand scenarios, and provide insight to both coal producers and consumers about the international coal market. For example, removal of mandates set by the Chinese government to fill its own demand decreases coal flows from Northern to Southern China by 56%, which has a spill-over effect on European and American markets; and, expansion of the Panama Canal leads to only modest shipping increases through the canal (6.7%), with more coal originating from Colombia serving Asian demand.     

项目管理中的企业文化建设研究

随着项目管理机制在企业经营中应用范围的逐步扩展、深度的逐渐增强,项目管理中企业文化建设的意义日益凸显。然而,由于中国项目管理起步较晚,企业文化对于项目管理的促进作用还没有得到有效发挥,项目管理中的企业文化建设还存在着一些问题,如难以形成共同价值体系、制度贯彻不彻底、缺乏考核体系等。为了保证项目管理中企业文化建设进程的顺利推进,需要在项目管理中企业文化建设的实施和控制活动中求同存异、整合员工价值观,做到刚性管理与柔性管理相结合;同时,要建立人才管理与培训机制以及良好的沟通渠道,不断提高创新能力,增强团队活力。     

山西煤矿兼并重组后构建和谐矿地关系长效机制研究

煤矿兼并重组是利益格局的调整。但山西煤矿兼并重组后，能不能处理好煤矿企业与当地政府及农村农民的利益关系，关系到兼并重组的成败和矿地关系的和谐稳定。政府能否发挥引导和扶持作用，煤矿企业能否在自身发展和承担当地社会责任方面发挥主导作用，矿区农村能否全力支持企业发展，是构建长效和谐矿地关系体制的关键。