The Implementation Mechanism of SocialResponsibility in Chinese State-ownedCompanies

The concept of corporate social responsibility was origined in the United States in the early 1990 s. This theory is put forward,and quickly caused the widespread attention of various disciplines. With the transition of the planned economy to marketeconomy in our country, most of the enterprises in China will still refuse to take care of the social responsibility and a series ofproblems become the biggest contradiction in China＇s economic development and social development. So it is necessary forChina to slove these problems.

Research on the relationship between strategic leadership of senior managers of state-owned enterprises and business performance

Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate.

The Reforming Logic of State-owned Enterprise Corporate Governance:Proceeding from National Governance to Corporate Governance

The top-level design of national governance plays a leading role in reforming the corporate governance of state-owned enterprises(SOEs)at the micro level.Following the overall objectives of comprehensively deepening reforms,this paper argues that the objective of SOEs corporate governance reform at this stage should be to improve and develop the SOEs corporate governance system with Chinese characteristics and modernize SOEs corporate governance system and governance capacity.To achieve this ambitious objective,this paper considers the theory of SOEs corporate governance with Chinese characteristics,and then explores the concrete manifestation and implementation pathway to the modernization of SOEs corporate governance system and governance capacity.This paper thus enriches the theory of corporate governance and provides insights into the newera SOEs corporate governance reform.

Female directors in the boardroom and intellectual capital performance:Does the“critical mass”matter?

This research aims to investigate the influence of female directors on Intellectual Capital Performance(ICP)using a sample of manufacturing-listed companies in China.Our study investigates the link between having two or more female directors and the Modified Value-Added Intellectual Coefficient(MVAIC)methodology,employing the critical mass theory from 2004–2017.We find that having a critical mass of female directors(three or more)shows a significant positive impact on MVAIC and its components,including human capital efficiency,structural capital efficiency,relational capital efficiency,and physical capital efficiency,with physical capital being the critical driver.Our study reveals that the critical mass participation of female directors substantially influences the IC efficiency of privately owned companies compared to state-owned companies.Moreover,the number of female directors also affects the IC performance of manufacturing companies in multiple regions.Our findings support the validity of group classification identified by Kanter and Critical Mass Theory.To the best of our knowledge,this is one of the few pieces of research that studies the role of female board directors in IC performance and Chinese manufacturing firms using MVAIC as an IC measure.

Advancing Direct Corporate Accountability in International Human Rights Law:The Role of State-Owned Enterprises

Resorting to the immensely state-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate.Among many proposals aiming at filling the international regulatory gaps,imposing international human rights obligations directly on corporations is a bold one,which,due to profound doctrinal and practical challenges,is yet to be materialized.However,state-owned enterprises(SOEs),given their prima facie''state-business nexus"that blurs the traditional public-private divide,might provide a renewed opportunity to push forward the"direct international corporate accountability^^campaign.This study investigates whether SOEs represent a golden chance for direct corporate accountability in the international legal regime.This study provides a legal analysis supported by case law,and by comparative and empirical research when appropriate.After providing a definitional account of SOEs,it examines the legal status of SOEs under international law.Then,in the reverse direction,it proceeds to explore if the state-business nexus of SOEs as non-state actors could render the argument toward direct international corporation accountability more convincing.Major findings reveal that SOEs,to a limited extent,represent a renewed opportunity to rethink direct corporate accountability under international law.

我国上市公司非理性投资行为:表现、成因及治理

本文将上市公司非理性投资行为划分为“不自量力”、“为所欲为”、“任人宰割”三类,并给出相应的定义。不论其表现形式如何,上市公司非理性投资行为的根源在于公司治理机制的不完善,必须从优化上市公司股权、重组董事会以及关联公司集团化治理方面完善治理机制,以减少非理性投资行为的发生。

工程咨询公司全过程造价控制及效果评价研究

通过分析工程咨询公司在全过程造价管理模式下存在的问题,构建工程咨询公司全过程造价控制模式,包括决策阶段项目建议书和可行性研究报告中的投资估算、设计阶段的方案设计和初步设计概算以及实施阶段的工程招投标中的标底和合同价、施工过程中的动态造价及竣工结算中的造价审核监督和控制等。通过建立咨询服务效果评价指标体系,确定评价指标权向量,建立综合评价模型,探讨工程咨询公司全过程造价控制效果评价方法。并指出全过程造价控制效果评价应注意的事项。分析结果表明,工程咨询公司应在项目建设周期的全过程中采取有效措施,进行工程造价有效控制及控制效果评价,节约成本,合理利用资源。

转移价格在跨国公司中的作用及其限制——揭开跨国公司巧取豪夺的面纱

转移价格是跨国公司在母公司与子公司、子公司与子公司之间进行内部贸易所采用的价格 ,是人为调高或调低价格来转移利润而采取的重要手段 ,使子公司经营处于“亏损”状态 ,从而使东道国蒙受巨大经济损失。为此 ,各东道国为维护本国的合法权益而采取多种防范和监控措施来限制跨国公司用转移价格来实现其整体总利润额的增加。

跨国公司社会责任刍议

跨国公司社会责任不同于一般意义上的企业社会责任,因此也有其特殊的法律实现机 制。它是为维护全球利益而对跨国公司逐利行为的制约,其实现的法律机制表现为组成跨国 公司的各实体对跨国公司整体决策机制的行为承担相互连带责任。

创意、定位与表现——谈VI视觉识别的整体策划艺术

文章通过论述“创意是VI整体策划的灵魂”、“定位是VI整体策划的眼睛”、“表现是VI整体策划的形体”这三点来论证了“创意建立于定位,通过表现提升创意价值”。

低值可回收物资源化利用路径探析--以包装废弃物为例

低值可回收物资源化利用是当前研究的热点与难点之一。基于企业调研对当下具有代表性的全产业链市场化推进模式、EPR制度试点模式和企业社会责任使然3种模式的运行进行了比较分析,指出3模式存在驱动力、技术支撑和实施效果的差异性,促进低值可回收物资源化利用面临的难点问题在于持续的资金、可支撑的技术和有效的再生产品市场保障,提出持续推进低值可回收物资源化利用的关键是制度保障下市场机制能够发挥作用,当前资源化利用均面临着价值链断裂的威胁,需政府识别薄弱环节,通过源头分类法律强制、财政补贴和政府绿色购买等制度,优化修复价值链。

跨国公司现金集中运作系统的模型

跨国公司现金运作较之国内经营企业的现金运作有其特殊的复杂性.局部模型分析不能对跨国现金集中运作这一专题进行整体、系统的模型分析,因此也不可能解决全局性的问题.运用整体模型法,构造了跨国公司现金集中运作系统的结构框架;设计了资金运作策略子系统、多边净额支付子系统、现金余额决策子系统的系列模型;建立了跨国公司现金集中运作系统的整体模型;从而提出了跨国公司现金运作的一种新方法,为进一步开发跨国公司现金运作的智能系统奠定模型基础.

企业社会责任对工程咨询企业全过程服务能力的影响研究

企业社会责任是工程咨询企业全过程服务能力的重要要素体现,为明晰企业社会责任对工程咨询企业全过程服务能力的影响度,文章基于基础资源理论、利益相关者理论,引入外部激励的中介机制,以企业社会责任作为突破口,构建理论研究中介模型,以工程咨询企业367份问卷进行统计数据分析,研究表明:企业社会责任对工程咨询企业全过程服务能力的直接效应为0.381,直接效应在总效应中占比57.64%;市场选择机制和声誉机制对两者之间的关系发挥的中介效应为0.28,中介效应在总效应中占比42.36%,具有部分中介作用。社会责任对工程咨询企业可持续性发展有重要作用,工程咨询企业应关注自身社会责任的履行程度、声誉良好度及市场选择机会从而提升服务能力,以提升竞争力。

论国资委与国有独资公司董事会的关系

经济学中对股东会与董事会关系的理论主要是围绕股东和董事之间的关系展开的,包括企业的企业家理论和代理理论。企业的企业家理论认为,股东的股权与董事等经营者行使的经营权都是所有权职能的一种分裂,是企业家职能的一种分裂。代理理论认为,股东是委托人,经营者是代理人。企业的企业家理论更深刻、清晰地把握了股东会与董事会之间的关系。在法学上,关于股东会与董事会关系的理论主要包括委托代理说、委任说、信托说、双重关系说、法定关系说等。由于公司本身属于一种复杂的组织体,因公司类型、规模的不同,股东会与董事会之间的关系也特征各异,因此很难用一种单一的学说来解释。国资委与国有独资公司董事会之间的关系应当以股份公司,尤其是上市公司为模型来构建,而不能以一人公司为模型。在进行具体制度构建时,应该在法律上明确规定国资委享有小于其他类型公司股东会的权限。

浅析石油企业投资项目建设过程中的投资管理

鉴于石油企业投资项目的工程量大、建设周期长、投资数额高、投资风险大、不确定因素多等特点,造成项目建设过程中总投资超批复投资成为普遍现象。本文从工程项目投资建设的各个周期分别分析各阶段投资管理的关键控制点,从加强项目前期调研、合理编制可行性研究报告开始,科学严谨的对待建设过程中的设计优化审查与招投标过程,加强施工现场的监督管理,使项目总投资在项目建设过程中始终处于受控状态。

构建中国整车物流企业运作体系

为了更好地发展我国整车物流业,防范可能出现的资源配置失衡、重复投资严重、梯形逻辑混乱和物流运行不畅等多种弊端,从战略上设计和构建我国整车物流运作体系,是一项十分必要的任务。文章分析了中国目前汽车业整车物流的现状以及存在的4方面问题;并针对这些问题,提出了发展整车物流市场的相应对策。指出为了促进我国汽车业整车物流的进一步发展,应该从大的方向、服务、设备和技术的角度上,构建中国汽车整车物流企业的运作体系。

Building State-owned Assets Supervision System and Conducting Mixed Ownership Reforms to Reinforce Each Other’s Collaboration

Improving the state-owned assets supervision system(SOASS)can effectively get over the defects of systems and mechanisms and further promote the reform of mixed ownership of state-owned enterprises(SOEs);and the deepening of the reform can advance the change of the SOASS to the supervision on capital.By analyzing the relationship between the SOASS and the reform of mixed ownership of state-owned enterprises,we have found that collaborative promotion of the change of the SOASS to the supervision on capital and promotion of the reform of mixed ownership can do good to ameliorating the corporate management mechanism,improving the market-oriented management mechanism of enterprises and completing the medium-and long-term incentive mechanisms,etc.to enhance business operation efficiency.Due to such prevailing problems as relative dispersion and vagueness of the policies relating to deepening the reform of SOEs,inconsistent progress of the reform of state-owned assets(SOAs)and SOEs,and corporate reform focusing on apprence,improving the SOASS and deepening collaborative development of the reform of mixed ownership of SOEs are hindered by some constraints.To construct and improve the SOASS and the reform of mixed ownership collaboratively,we should make efforts to promote the reform in the following five aspects,namely,placing importance to policy coordination,boosting synchronism of the reform of SOAs and SOEs at different levels and in different areas to coordinate the nationwide reform of SOAs and SOEs,facilitating reform of the mechanism of enterprises of mixed ownership through mixed capital,and promoting the SOASS and stimulating classified monitoring and reform of mixed ownership based on classified reform of SOEs.

DCF模型下公司3种价值的估计与比较

从企业价值评估的目的和方法出发,引用现金流量估价技术为估价方法,诠释了公司股权价值、并购价值和公司整体价值的内涵和实际演算,比较和分析了3种不同评估价值在实际应用中的异同和联系。

关于加强施工成本控制的探讨

成本控制是企业取得经济效益的核心。提出了加强施工企业成本管理的几点建议,利用财务现金流量表、价值工程、赢亏平衡分析等工具及手段,通过全员管理,建设期管理,综合考虑质量、工期与成本关系,以及责、权、利并举,以期有助于施工企业改善成本管理,获得更大的经济效益和社会效益。

胜人者有力 自强者强——宁夏美利纸业应对入世挑战 打造百年美利

总结了宁夏美利纸业集团公司发展的基本经验,介绍了其应对入世创建“百年美利”的战略构想。