略论中国地方自治改革的新思路——从欧盟立宪进程中的基本原则谈起

欧盟的辅助原则、接近性原则、比例适度原则在欧洲地方自治过程中发挥了积极的促进作用,这些原则对中国地方自治的发展与完善具有启示性意义,中国可以在培育地方自治理念、法制化地方自治原则与规则、推进民主责任制、提高公民参与度、改革地方财政体制、增强地方自治政府的权能以及构建多元配套机制等方面进行初步尝试.     

从企业与市场的关系看组织结构的变迁

企业与市场是两种可以互相替代的资源配置方式。企业的出现是降低市场交易成本的结果 ,而企业因规模过分庞大而导致的组织结构失效问题则产生了市场对企业的替代 ,这一过程通过外部化来解决。在企业对市场的代替过程中 ,企业的组织结构经历了U型、M型、H型等发展阶段 ;而在市场对企业的代替过程中 ,企业则向网络型组织结构转化 ,表现为母子网络和虚拟网络结构两种形式     

Capital Dependence,Financial Risk,and Change from the Multidivisional to the Multilayered Subsidiary Form

Students of the modem corporation continue to assume that corporations have the same form as they did before the turbulent 1980s when the economy became increasingly globalized and competitive. Our analysis shows that corporations are changing from the multidivisional form to a multilayered subsidiary form. Previous research showed that most corporations were multidivisional in the late 1970s. However, by 1993, 42% of the largest 100 industrial corporations had one or no divisions. The mean number of divisions per corporation declined from 8.8 in 1981 to 4 in 1993, while the mean number of domestic subsidiary corporations increased from 23 in 1981 to 51 in 1993. Parent corporations are creating a hierarchy of subsidiary corporations. Most of these changes occurred after the mid-1980s change in state business policy. The theoretical framework historicizes the corporation by identifying how capital accumulation constraints and changes in the institutional arrangements (e.g., the state) within which corporations are embedded created motives and behaviors that resulted in a change in the corporate form. Findings from logistic regression suggest that corporations that have low profits, have low working capital, have a decline in dividend payments, and manufacture high-risk, liability prone product lines have an increased probability of change to the multilayered subsidiary form. Our results provide support for the capital dependence perspective.     

民国福建机制银辅币概述

系统阐述辛亥革命时间、北洋军阀统治时期、国民政府统治时期 ,福建机制银辅币的历史背景、策划者、制造厂家、辅币面额、版别、发行数量及相关情况 ,并作客观评价 ,力求填补民国时期福建金融货币史研究中的一段空白。     

促进天、地、人协调发展的途径--论藏传佛教的慈善观

本文闸述了藏传佛教慈善观的基本内涵,及其慈善思想的逻辑推理。认为这种慈善观是促进天、地、人协调发展的途径,并论述了将其思想付诸实际的重要意义等。     

二级学院基础数学教学的思考

正视二级学院数学教学现状 ,分析造成现状的原因。重点提出改进基础数学教学的五项对策 ,尤其对化归法授课做了详细阐述。     

企业集团预防子公司机会主义行为问题研究

建立企业集团是我国经济发展的必由之路。企业集团中子公司的机会主义行为会对整个集团的利益造成损害。根据交易成本分析和相关交易理论的研究发现,所有权和关联方交易管理机制的独立或结合使用,能够限制子公司的机会主义行为。企业集团总部根据自身的情况,选择有效的管理机制能够对子公司的机会主义行为起到一定的防范作用。     

基于复合期权、篮子期权及股权关系的企业集团母公司信用风险度量研究

企业集团历来是银行最重要的信贷客户之一,它既可给银行带来巨大的规模效益,又可能给银行造成重大的损失。企业集团的信用风险主要集中于集团母公司,母公司的信用风险又受其子公司信用风险的影响。基于此,在结构化模型的框架下,根据复合期权和篮子期权原理,构建了企业集团母公司及其子公司违约概率之间的函数,揭示了母公司信用风险受其子公司信用风险的影响关系。其中,母公司持有子公司的股权比例作为该函数中的变量之一,可以刻画母子公司之间的关联关系。数值分析表明,母公司持有子公司的股权比例是影响母公司信用风险的重要因素。     

Headquarters Allocation of Resources to Innovation Transfer Projects within the Multinational Enterprise

This paper examines headquarters allocation of resources to specific innovation transfer projects within the multinational enterprise between sending and receiving subsidiaries, focusing on the role of the subsidiary hosting the transfer. Resource allocation is of key strategic importance for the organization given that resources are limited in the multinational enterprise and that headquarters is the principal actor in distributing resources internally between competing innovation transfer projects. Findings from a dataset of 169 innovation transfer projects reveal that headquarters tend to favor established lines of innovation at the subsidiary level, as opposed to overall subsidiary operational relatedness for additional corporate resources. It is found that headquarters also tend to allocate resources to acquired subsidiaries' transfer projects to a higher degree than to those of greenfield ones. A curvilinear effect is found for subsidiary bargaining power which is initially positive and subsequently negative. The results highlight that certain subsidiary and innovation traits are determinants of headquarters resource allocation.     

Performance effects of MNC headquarters–subsidiary conflict and the role of boundary spanners: The case of headquarter initiative rejection

Recent research suggests that both the scholarly and the managerial perspectives on intra-organizational conflict in multinational corporations (MNC) between headquarters (HQ) and their foreign subsidiaries have changed. Today, conflict is not necessarily regarded as dysfunctional or the result of inefficient global integration. Instead, conflict is now considered a normal consequence of organizing and managing across national borders. This research advances the literature on HQ–subsidiary relationships by adding new insights to the Headquarters–subsidiary conflict discussion, especially in the so far under-researched case of headquarter initiative rejection by foreign subsidiaries. We specifically focus on subsidiary conflict negotiation tactics, the effects of organizational and individual managerial power, and the characteristics and roles of MNC managers that act as boundary spanners during intra-organizational conflict processes. A qualitative, iterative, multiphase research approach was used to develop new theory pertaining to the phenomenon. The results show that in the presence of boundary spanners, dysfunctional conflict is less common and better overall organizational performance can be achieved for both the subsidiary and the MNC as a whole. The results also indicate that the boundary spanning ability is only partly formalizable and that some MNCs are able to foster boundary spanners better than others.