财政分权、政府竞争与企业税负

财政分权通过地方政府的税收竞争与支出竞争影响企业税负,其影响是中性的。利用沪深A股上市公司的面板数据,实证分析了财政分权对企业税负的影响,并考察了这种影响在不同性质企业间的差异。上市公司的税负整体上与财政分权程度呈U型关系,中央企业的所有权属性与企业税负没有显著关系,但地方国企与非国有企业的所有权属性与企业税负显著正相关。东、中、西部地区地方政府的竞争偏好差异,决定了财政分权程度与企业税负的U型关系。长期而言,应建立新型央地财政关系,赋予地方更多税权,合理引导地方政府间的税收竞争;短期而言,改进税制才是降低企业税负的关键。     

论企业社会责任认证的约束传递机制

SA8000是经济全球化下企业履行社会责任的约束传递机制,是用“无形的眼睛”对企业行为进行监督,但企业社会责任的约束传递机制是有条件的。企业间应改变博弈,寻求有效的协作竞争机制,使企业主动履行社会责任。     

我国股东代表诉讼实用性的经济学分析

设置股东代表诉讼的目的是为了完善公司治理,强化股东的经营监督和抑制违法的作用。但由于股东提起代表诉讼是为了公司和全体股东的利益,如何降低原告股东的诉讼成本对实现股东代表诉讼的立法目的具有重要的意义。     

煤炭上市公司资本结构与公司成长性研究

文章以沪深两市2015-2018年的煤炭上市企业数据为研究样本,研究煤炭企业资本结构和成长性之间的关系,采用因子分析法和线性回归的方法,从盈利能力,短期偿债能力,资产营运水平,发展能力四个方面反映企业成长性,最终得出盈利能力,短期偿债能力和资产营运水平和企业成长性之间存在着负相关的关系,这对促进煤炭企业构建合理资本结构,降低企业财务风险,保证企业经营目标有着实际意义。     

债权治理初探

负债不仅是企业融通资金的一种方式,还具有公司治理功能。不同种类、期限、优先权的负债,其公司治理效率是不同的。债权治理是指企业债权人作为公司治理主体之一对企业实施的治理。债权治理的方式主要有合同治理、流动性治理和控制权治理等。为了改善和提高我国公司治理效率,实现债权治理,应当建立有效的破产机制、推进国有商业银行的公司化改革、大力发展公司债券市场以及优化企业负债结构,创新负债融资工具等。     

The relationship between reputation,employer branding and corporate social responsibility

Reputation management requires coordination between internal understanding and external expectations (Cornelissen, 2011). The focus of this study were external expectations of potential employees. The main goal of the study was to contribute to the understanding of corporate reputation and its connections with perceived corporate social responsibility and employer brands. All three concepts were investigated amongst 550 senior college business students. The units of analysis were top twenty national organizations, rated according to a syndicated study on employer attractiveness. The results show that students assign good reputation to those organizations that are perceived as socially responsible and with a good employer brand. Reputation, at least according to our results, seems to be the umbrella concept that encompasses both perceived corporate social responsibility and perceived employer brands. Organizations that develop different strategies, policies and practices with regards to socially responsible behavior and nurturing employer brands have higher levels of perceived reputation among students. Additionally, students' perceptions and position on the list of the most attractive employers is consistent.     

我国企业社会责任制度的反思与完善--以中日社会责任制度比较为视角

我国企业社会责任制度虽然已通过立法形式正式确立,但立法的模糊性与制度的粗放性仍十分明显。文章通过对日本企业社会责任制度的介绍,指出我国企业社会责任制度的完善路径,即廓清企业社会责任的外延,建立相关法律法规之间的联系,实现统一立法;加强债权人利益保护,建立公司债管理人制度与债权人会议制度;建立基于企业社会责任的企业文化。     

动态能力理论视角下企业社会责任行动提升的研究

企业承担相应的社会责任已经取得了学术界和业界的基本认同,在我国当前的社会环境下,通过履行相应的社会责任既有助于企业经济目标的实现,也符合政府提倡建立“和谐社会”的社会总目标的要求。文章从动态能力理论视角出发,对于动态能力,企业社会责任态度,以及企业社会责任提升的关系进行了研究分析,建立了三者之间的关系模型框架。研究表明动态能力通过企业社会认知水平和组织价值观的影响作用,促进了企业社会责任态度的形成,进而能够提升该企业的社会责任行动水平。     

Differences between paid and unpaid social services for beneficiaries

In many Western welfare states, social work services that have traditionally been provided by paid employees are being replaced by family support, community support, informal networks, and volunteering. For the field of social work, it is relevant to know what it matters to beneficiaries whether services are provided by volunteers or by paid employees. The central question of this article is therefore as follows: What are the differences between unpaid and paid social services for beneficiaries? The article is based on literature review and focus groups. Our results suggest that beneficiaries do experience some differences regarding the advantages of volunteer services for beneficiaries that can be summarized in three propositions: (1) services provided by volunteers are more relational than are services provided by paid employees, and they are therefore perceived as more equal, flexible and sincere. (2) The effects of volunteer services for beneficiaries are not exclusively positive. (3) Although particular tasks may appear to be interchangeable to some extent, the relative advantages of a given task depend upon whether it is performed by a paid worker or by a volunteer. Additional research is needed in order to provide further validation.     

‘It’s all bollocks!’ and other critical standpoints on the UK Government’s vision of global citizenship

The UK Government’s International Citizen Service (ICS) sends volunteers abroad to ‘fight global poverty’ as ‘global citizens’. Perhaps unsurprisingly, the construction of development on the ICS programme forecloses important political and historical contexts, resulting in a model of global citizenship we might term ‘soft’. This article presents data from interviews with ICS volunteers with a specific methodological concern of recognizing the agency of young people and allowing their responses to lead discussion. The outcome is a range of themes across the data that critique the Government’s model of citizenship and, I argue, shows the volunteers to be ‘critical’ global citizens. I then ask whether we can consider this a mode of resistance. I conclude with a final data set that – the case is made – presents an imperative to allow these volunteers to have their perspectives on historical and contemporary North–South relations recognized as a critical mode of global citizenship.